Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15364 results )

Filters
High Court

HC: Finance Act 2026 amendment enables Sec. 270AA waiver for misreporting; Fresh application maintainable

  • In Favour of Assessee
  • Citation Number : TS-1602-HC-2026(BOM)
  • Tax Payer : Farah Khurshed Titina
Income tax Appellate Tribunal

ITAT: Re-opening based on anonymous, unverified TEP sans tangible corroborative evidence vitiates assessment

  • In Favour of Assessee
  • Citation Number : TS-1596-ITAT-2026(DEL)
  • Tax Payer : Urvara Agro Private Limited
Supreme Court

SC: Power subsidy linked to production charges constitutes taxable revenue receipt; Reaffirms ‘purpose test’

  • In Favour of Revenue
  • Citation Number : TS-1598-SC-2026
  • Tax Payer : Mepco Industries Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition based on uncorroborated loose sheets and unproven incurrence of expenditure

  • In Favour of Assessee
  • Citation Number : TS-1592-ITAT-2026(CHNY)
  • Tax Payer : Appaswamy Real Estates Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 14A disallowance against Maruti Suzuki sans account-based dissatisfaction before invoking Rule 8D

  • In Favour of Assessee
  • Citation Number : TS-1591-ITAT-2026(DEL)
  • Tax Payer : Maruti Suzuki India Ltd
Income tax Appellate Tribunal

ITAT: General investigation findings insufficient to sustain Rs. 1.59 cr. loss addition for alleged client code modification

  • In Favour of Assessee
  • Citation Number : TS-1590-ITAT-2026(Mum)
  • Tax Payer : Anchor Consumer Products Private Limited (formerly known as Anchor Health and Beauty Care Pvt. Ltd)
Income tax Appellate Tribunal

ITAT: Sec. 50CA cannot apply where buyback income is exempt u/s 10(34A); Confirms Rs. 40 Cr. deletion

  • In Favour of Assessee
  • Citation Number : TS-1595-ITAT-2026(Kol)
  • Tax Payer : Laser Power & Infra Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 50 addition unwarranted by isolating asset from block; Sale consideration reduces WDV where block continues to exist

  • In Favour of Assessee
  • Citation Number : TS-1593-ITAT-2026(Mum)
  • Tax Payer : Edwise International Prop Edwise Consutltants Private Limited
Income tax Appellate Tribunal

ITAT: TRC not conclusive; Revenue must prove abuse to invoke LOB clause against Mauritius entity

  • In Favour of Assessee
  • Citation Number : TS-1594-ITAT-2026(DEL)
  • Tax Payer : Emerging India Focus Funds
Income tax Appellate Tribunal

ITAT: Purchaser’s accommodation-entry status alone cannot make seller’s accounted sales bogus; Remits for fresh examination

  • In Favour of Assessee
  • Citation Number : TS-1587-ITAT-2026(Ahd)
  • Tax Payer : Shweta Manish Jain
Income tax Appellate Tribunal

ITAT: Subsidiary and group disclosures insufficient to establish PE; Deletes profit attribution

  • In Favour of Assessee
  • Citation Number : TS-1582-ITAT-2026(DEL)
  • Tax Payer : Donaldson Company Inc.
Income tax Appellate Tribunal

ITAT: Disputed agreement, broker statements, WhatsApp messages insufficient to sustain Sec. 69A addition against Jaya Bachchan

  • In Favour of Assessee
  • Citation Number : TS-1584-ITAT-2026(Mum)
  • Tax Payer : Jaya Amitabh Bachchan
Income tax Appellate Tribunal

ITAT: Mere shortage in diamond-stock cannot trigger Sec. 271AAA penalty absent search evidence of undisclosed income

  • In Favour of Assessee
  • Citation Number : TS-1583-ITAT-2026(Mum)
  • Tax Payer : Rosy Blue (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Subsequent deletion reducing income below Rs. 50 lakh threshold doesn't vitiate Sec. 148 notice

  • In Favour of Assessee
  • Citation Number : TS-1589-ITAT-2026(Bang)
  • Tax Payer : Shivashankrappa Sahukar
Income tax Appellate Tribunal

ITAT: Shares’ cost rightly adjusted post-demerger for OCDs allotted in resulting companies; Deletes Rs. 4.30 Cr. addition

  • In Favour of Assessee
  • Citation Number : TS-1588-ITAT-2026(Ahd)
  • Tax Payer : Harsha Rajeshbhai Jhaveri
High Court

HC: Evidence Act principles apply to tax-proceedings; Upholds deletion of Sec. 69A addition absent corroborative material

  • In Favour of Assessee
  • Citation Number : TS-1586-HC-2026(CAL)
  • Tax Payer : Suresh Kumar Banthia
High Court

HC: Sec. 170A(2)(a) requires modifying determined income, not starting fresh scrutiny; Quashes proceedings against Thomson Reuters

  • In Favour of Assessee
  • Citation Number : TS-1585-HC-2026(BOM)
  • Tax Payer : Thomson Reuters International Services Private Limited
Income tax Appellate Tribunal

ITAT: No Sec. 271(1)(c) penalty where reassessment accepts income disclosed in Sec. 148 return without variation

  • In Favour of Assessee
  • Citation Number : TS-1581-ITAT-2026(Mum)
  • Tax Payer : Rudaram D. Choudhary
Income tax Appellate Tribunal

ITAT: DTVsV settlement confined to original assessment; Deletes Sec. 69 addition for want of basic particulars

  • In Favour of Assessee
  • Citation Number : TS-1578-ITAT-2026(Mum)
  • Tax Payer : Shine Star
Income tax Appellate Tribunal

ITAT: Software subscription services fail ‘make available’ test; Jet Airways receipts not ‘FTS’ under DTAA

  • In Favour of Assessee
  • Citation Number : TS-1580-ITAT-2026(DEL)
  • Tax Payer : Sabre Marketing Nederland, BV