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Rulings ( 13197 results )

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High Court

HC: Non-Compliance with summons, lack of evidence justify Sec. 68 addition; Reverses Tribunal's order

Aug 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1003-HC-2025(CAL)
  • Tax Payer : Minto Park Estates Private Limited
Income tax Appellate Tribunal

ITAT: Upholds addition u/s 56(2)(x) basis variation in flat area mentioned in allotment letter & final agreement

Aug 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1002-ITAT-2025(Mum)
  • Tax Payer : Bhavin Rasiklal Gadoya
Income tax Appellate Tribunal

ITAT: Controversial preacher Zakir Naik's appeal non-est in absence of valid PoA

Aug 04, 2025
  • In Favour of Revenue
  • Citation Number : TS-1001-ITAT-2025(Mum)
  • Tax Payer : Zakir Abdulkarim Naik
Income tax Appellate Tribunal

ITAT: Inland haulage part of shipping business, entitled to benefit of Article 8 of India-UAE DTAA

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2025(Mum)
  • Tax Payer : Avana Global FZCO Albatross Shipping Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision, DVO report obtained post-assessment not ‘record’ in terms of Explanation 1 of Sec.263

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2025(Ahd)
  • Tax Payer : Sejalben Patel
Income tax Appellate Tribunal

ITAT: Assessment order passed by non-jurisdictional AO sans transfer order u/s 127 invalid

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2025(DEL)
  • Tax Payer : Vishan Gunna
High Court

HC: Assessment order passed in the name of non-existent entity non-est; Follows Maruti judgment

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-999-HC-2025(GUJ)
  • Tax Payer : M/s Jay Prabhu Industries LLP
High Court

HC: Personal hearing cannot be denied basis SOP; Rules breach of principles of natural justice

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-997-HC-2025(GUJ)
  • Tax Payer : Tyger Capital Private Limited
Income tax Appellate Tribunal

ITAT: Impermissible to seek condonation on vague assertion for belated filing, colossal lapse on Revenue's part

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2025(Mum)
  • Tax Payer : Chetankumar Kundanmal Shah
High Court

HC: HC: Information missed in ITR-VI inadvertently, rectifiable by PCIT u/s 264; Remands matter

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-995-HC-2025(CAL)
  • Tax Payer : Crown Electromechanical Pvt Ltd
High Court

HC: Rejects plea to quash criminal-complaint for tax evasion given sanction & complaint properly authorized

Aug 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-994-HC-2025(DEL)
  • Tax Payer : Raj Kumar Kedia
Income tax Appellate Tribunal

ITAT: Deletes foreign bank account additions for non-residents, citing lack of Indian nexus

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2025(Mum)
  • Tax Payer : Pratab Gulabrai Tulsiani
High Court

HC: Upholds assessment despite incorrect section citation; Clarifies Sec. 292B covers quoting mistakes

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-990-HC-2025(MAD)
  • Tax Payer : Super Spinning Mills Ltd
Income tax Appellate Tribunal

ITAT: Allows depreciation on goodwill generated under amalgamation scheme, not barred by explanation 7 of Sec. 43(1)

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-991-ITAT-2025(Ahd)
  • Tax Payer : Bodal Chemicals Ltd
Income tax Appellate Tribunal

ITAT: Rule 11UA FMV prevails over third party transaction price; Upholds subsequently issued valuation report

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2025(CHNY)
  • Tax Payer : Aathmika – Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes penalty as debatable issue, not inaccurate reporting; Rules against automatic levy after MAP resolution

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2025(CHNY)
  • Tax Payer : Redington Distribution Pte Ltd
Income tax Appellate Tribunal

ITAT: HDFC Ergo's aggregators payment doesn't violate Insurance Act; Sans IRDAI action, disallowance impermissible

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-987-ITAT-2025(Mum)
  • Tax Payer : HDFC ERGO General Insurance Company Ltd
High Court

HC: 'Prima facie' Sec. 194C/194LA inapplicable on TDR Certificates issuance by Municipal Corporation

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-985-HC-2025(BOM)
  • Tax Payer : Pune Municipal Corporation
High Court

HC: Affirms assessment basis survey recovery; Loose sheets corroborated by bank statements are books of account

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-984-HC-2025(MP)
  • Tax Payer : Lunkad Media And Entertainment Ltd. And Others
Income tax Appellate Tribunal

ITAT: Refuses to condone inordinate delay of 5638 days in filing appeal; COVID period exclusion not applicable

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-983-ITAT-2025(Mum)
  • Tax Payer : Micro Plantae Ltd