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Rulings ( 15367 results )

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Income tax Appellate Tribunal

ITAT: Expanded municipal limits on transfer date determine distance for agricultural-land exemption u/s 2(14)(iii); Remand for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1403-ITAT-2026(DEL)
  • Tax Payer : Shri Phool Singh Raghav
Income tax Appellate Tribunal

ITAT: Mentioning old PAN of amalgamating company doesn’t vitiate assessment, sans any prejudice caused to Assessee

  • In Favour of Revenue
  • Citation Number : TS-1401-ITAT-2026(DEL)
  • Tax Payer : Argentium International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Granting reprieve to Ceat, quashes reassessment proceedings due to breach of mandatory procedure

  • In Favour of Assessee
  • Citation Number : TS-1399-ITAT-2026(Mum)
  • Tax Payer : Ceat Limited
Income tax Appellate Tribunal

ITAT: Absent statutory prohibition, Sec. 87A rebate applies to Sec. 111A STCG

  • In Favour of Assessee
  • Citation Number : TS-1389-ITAT-2026(Ahd)
  • Tax Payer : Kajol Patel
Income tax Appellate Tribunal

ITAT: Rejecting books on superfluous observation, unsustainable; Deletes addition based on GP estimation

  • In Favour of Revenue
  • Citation Number : TS-1402-ITAT-2026(DEL)
  • Tax Payer : Singhal Securities Private Limited
Income tax Appellate Tribunal

ITAT: Reduces profit rate on ‘on-money’ under guidance from Sec. 44AD; Assessee’s admission irrelevant to fix profit rate

  • In Favour of Revenue
  • Citation Number : TS-1400-ITAT-2026(JPR)
  • Tax Payer : Babita Agarwal
Income tax Appellate Tribunal

ITAT: Staffing firm entitled to Sec. 80JJAA deduction; Client reimbursement doesn’t negate ‘incurred’ employee cost

  • In Favour of Assessee
  • Citation Number : TS-1394-ITAT-2026(Mum)
  • Tax Payer : Prompt Personnel Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(x) not attracted where stamp duty value hike stems from land-use conversion; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1393-ITAT-2026(Ahd)
  • Tax Payer : Dhartivarsha Estate Holders Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Consequential assessment order collapses upon quashing of foundational revision u/s 263

  • In Favour of Assessee
  • Citation Number : TS-1376-ITAT-2026(Mum)
  • Tax Payer : DBL Tikamgarh Nowgaon Toolways Private Limited
Income tax Appellate Tribunal

ITAT: Contradictory explanations, lack of evidence justifies Sec. 69A addition on unexplained foreign currency

  • In Favour of Assessee
  • Citation Number : TS-1391-ITAT-2026(Bang)
  • Tax Payer : K R Pradeep
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C proceedings based on consolidated satisfaction note for multiple AYs

  • In Favour of Assessee
  • Citation Number : TS-1323-ITAT-2026(Bang)
  • Tax Payer : Mamata Ajila
Income tax Appellate Tribunal

ITAT: Loan-linked insurance, processing fee, maintenance charges qualify as ‘Interest’ u/s 2(28A), allowable u/s 24(b)

  • In Favour of Assessee
  • Citation Number : TS-1390-ITAT-2026(DEL)
  • Tax Payer : Mukul Rohatgi
Income tax Appellate Tribunal

ITAT: Ex-Director lacks locus standi to challenge company’s tax order; Dismisses appeal as time-barred

  • In Favour of Revenue
  • Citation Number : TS-1385-ITAT-2026(Mum)
  • Tax Payer : Uday Nagpure
Income tax Appellate Tribunal

ITAT: Approvals under Rule 18BBB issued in third party name disentitles Assessee to claim Sec. 80-IA deduction

  • In Favour of Revenue
  • Citation Number : TS-1386-ITAT-2026(Bang)
  • Tax Payer : Boggaram Krishnamurthy Ramakrishna
Income tax Appellate Tribunal

ITAT: Solely leasing of property to educational institution not ‘charitable activity’; Affirms Sec. 12A registration denial

  • In Favour of Revenue
  • Citation Number : TS-1387-ITAT-2026(DEL)
  • Tax Payer : Vandematram Educational Trust
Income tax Appellate Tribunal

ITAT: Mere under-reporting of interest-income cannot attract 200% penalty u/s 270A without proving misreporting

  • In Favour of Revenue
  • Citation Number : TS-1383-ITAT-2026(Mum)
  • Tax Payer : Tasneem Feroz Nalwalla
Income tax Appellate Tribunal

ITAT: BookMyShow’s convenience fee not commission for PVR INOX; No Sec. 194H TDS on platform retention

  • In Favour of Assessee
  • Citation Number : TS-1388-ITAT-2026(Mum)
  • Tax Payer : PVR INOX Limited
Income tax Appellate Tribunal

ITAT: Sec. 234C interest cannot ignore Sec. 90 relief, TDS-credit; Flags recurring Revenue software deficiencies

  • In Favour of Assessee
  • Citation Number : TS-1382-ITAT-2026(Bang)
  • Tax Payer : Shruti Shibulal
Income tax Appellate Tribunal

ITAT: Allows Sec. 11(1)(d) exemption on BCCI corpus grants; Holds donor’s specific direction need not be in prescribed form

  • In Favour of Assessee
  • Citation Number : TS-1384-ITAT-2026(GAU)
  • Tax Payer : Tripura Cricket Association
Income tax Appellate Tribunal

ITAT: Assessment transfer by JCIT without authority & opportunity u/s 127 renders order non-est

  • In Favour of Assessee
  • Citation Number : TS-1381-ITAT-2026(GAU)
  • Tax Payer : Sri Taaming Welly