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Income tax Appellate Tribunal

ITAT: Rules on co-op society’s eligibility for deduction u/s 80P(2)(a)(i) despite different classes of members

Jun 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-684-ITAT-2025(Bang)
  • Tax Payer : Sri Anathapadmanabha Credit Cooperative Society Ltd
Income tax Appellate Tribunal

ITAT: Rules no cessation of liability where dispute pending arbitration, deletes addition

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-702-ITAT-2025(Mum)
  • Tax Payer : Centre For The Study Of Social Change
Income tax Appellate Tribunal

ITAT: Sec.10(10D) amendment, prospective; Restores matter for determination of effective date of assignment

Jun 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-701-ITAT-2025(Mum)
  • Tax Payer : Shripal Raj Lodha
High Court

HC: Holds AO’s assumption of jurisdiction u/s 147 as unsustainable & reassessment void ab initio

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-700-HC-2025(DEL)
  • Tax Payer : K.R. Pulp And Papers Ltd
High Court

HC: Shares received in exchange of Assessee’s interest in Escort Heart Institute, not perquisite

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-697-HC-2025(DEL)
  • Tax Payer : Naresh K Trehan
High Court

HC: Directs CIT(A) to dispose Assessee’s appeal pending for 8 years, expeditiously

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-690-HC-2025(DEL)
  • Tax Payer : Savista Global Solutions Private Limited
High Court

HC: Notice issued u/s 149(1)(a) beyond limitation & fails to satisfy conditions u/s 149(1)(b)

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-689-HC-2025(DEL)
  • Tax Payer : Manjeet Kaur Duggal
High Court

HC: Directs CIT(E) to revisit necessity for transfer, restores issue on validity of transfer u/s 127

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-699-HC-2025(MAD)
  • Tax Payer : DMK Charitable Trust
High Court

HC: Block assessment within limitation period valid as search not concluded until 'Restraint Orders' lifted u/s 132

Jun 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-698-HC-2025(MAD)
  • Tax Payer : Vedanta Limited
Income tax Appellate Tribunal

ITAT: Allows deduction u/s 80IA from gross total income, not restricted to income under PGBP

Jun 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-694-ITAT-2025(Mum)
  • Tax Payer : Geecee Ventures Limited
Income tax Appellate Tribunal

ITAT: Rules Singapore has taxing rights on capital gains from sale of shares acquired pre-April 2017

Jun 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-693-ITAT-2025(Mum)
  • Tax Payer : Prashant Kothari
Income tax Appellate Tribunal

ITAT: Form 67 not mandatory but directory in nature, can be filed after return for claiming FTC

Jun 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-691-ITAT-2025(Mum)
  • Tax Payer : Sterling And Wilson Renewable Energy Limited
Income tax Appellate Tribunal

ITAT: No retrospective application of Sec. 12AB(4), remands matter to PCIT for verification

Jun 03, 2025
  • In Favour of Assessee
  • Citation Number : TS-688-ITAT-2025(PUN)
  • Tax Payer : Sinhagad Technical Education Society
High Court

HC: Clarifies expansive interpretation of ‘Books of Account'; Upholds Sec. 69A additions basis seized diaries

Jun 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-687-HC-2025(DEL)
  • Tax Payer : Shri Om Sai Infrapromoters Pvt. Ltd
High Court

HC: Reprimands Revenue for disregarding final ITAT order; Quashes revision of OGE as 'subversive to judicial discipline'

Jun 03, 2025
  • In Favour of Revenue
  • Citation Number : TS-685-HC-2025(HP)
  • Tax Payer : East Bourne Hotels Pvt. Ltd
High Court

HC: Expert valuer's report once 'substantiated', holds fort; Rejects Revenue's argument on 'Disclaimers'

Jun 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-683-HC-2025(DEL)
  • Tax Payer : A.H. Multisoft Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 54F claim relating to purchase of second residential-house in same building

Jun 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-682-ITAT-2025(Mum)
  • Tax Payer : Chanda Runwal
Income tax Appellate Tribunal

ITAT: Remands matter for verification of cash withdrawals/deposits for medical purpose; Grants partial relief

Jun 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-681-ITAT-2025(Mum)
  • Tax Payer : Sanjay Seksaria
Income tax Appellate Tribunal

ITAT: Upholds DCIT(CPC) order based on return of income filed by trust-Assessee

Jun 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-680-ITAT-2025(PUN)
  • Tax Payer : Lions Nab Community Eyecare Centre
Income tax Appellate Tribunal

ITAT: Reimbursement from Indian subsidiary for hardware purchase on its behalf, not capital gain

Jun 02, 2025
  • In Favour of Revenue
  • Citation Number : TS-679-ITAT-2025(Bang)
  • Tax Payer : Altair Engineering Inc