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Foreign Court

FC: UK Court of Appeal adopts real top-level management test for POEM under Mauritius-UK DTAA

  • In Favour of Revenue
  • Citation Number : TS-953-FC-2025(UK)
  • Tax Payer : Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited
Income tax Appellate Tribunal

ITAT: Intra-group transaction structuring a sham; Rejecting goodwill depreciation claim, questions valuation method

  • In Favour of Revenue
  • Citation Number : TS-949-ITAT-2025(HYD)
  • Tax Payer : Invesco (India) Private Limited
Income tax Appellate Tribunal

ITAT: Affirms Sec. 56(2)(vii)(b) addition on land rights relinquishment, rejects LTCG claim sans ownership proof

  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2025(Ahd)
  • Tax Payer : Hiren Rameshbhai Patel
Income tax Appellate Tribunal

ITAT: Upholds FMV based on intrinsic valuation endorsed earlier for similar shares; Deletes addition u/s 56(2)(viib)

  • In Favour of Assessee
  • Citation Number : TS-930-ITAT-2025(Mum)
  • Tax Payer : Tutor Investment & Finance Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes Rs. 143 cr. addition on customer advances, directs AO to follow consistent accounting method

  • In Favour of Assessee
  • Citation Number : TS-921-ITAT-2025(Mum)
  • Tax Payer : KSB Limited
Income tax Appellate Tribunal

ITAT: Quashes PCIT’s revision over highly debatable issue of depreciation on ‘right to collect toll’

  • In Favour of Assessee
  • Citation Number : TS-946-ITAT-2025(COCH)
  • Tax Payer : Kerala Transport Development Finance Corporation Limited
Income tax Appellate Tribunal

ITAT: ITAT: Indian National Congress denied Sec. 13A exemption on delayed filing, stricter interpretation prevails

  • In Favour of Revenue
  • Citation Number : TS-945-ITAT-2025(DEL)
  • Tax Payer : Indian National Congress All India Congress Committee
Income tax Appellate Tribunal

ITAT: Digitally unsigned assessment order legally invalid, non-signing can't be cured later

  • In Favour of Assessee
  • Citation Number : TS-943-ITAT-2025(DEL)
  • Tax Payer : Outsystems Singapore Pte. Ltd
High Court

HC: Upholds ITAT order quashing Sec.263 order; Twin conditions remained unsatisfied

  • In Favour of Assessee
  • Citation Number : TS-926-HC-2025(DEL)
  • Tax Payer : Hindustan Power Projects Pvt. Ltd
High Court

HC: Reassessment notice u/s 148 during pendency of assessment unsustainable sans determination of income escaping assessment

  • In Favour of Assessee
  • Citation Number : TS-922-HC-2025(DEL)
  • Tax Payer : Salesforce.Com Singapore Pte. Ltd
High Court

HC: HC: Deletes Sec. 68 addition on undervalued property transfer made by shareholders sans company involvement

  • In Favour of Assessee
  • Citation Number : TS-927-HC-2025(DEL)
  • Tax Payer : Snerea Properties Pvt. Ltd
High Court

HC: Quashes reassessment by JAO in central charge case; Follows Venkataramana Reddy ruling

  • In Favour of Assessee
  • Citation Number : TS-942-HC-2025(TEL)
  • Tax Payer : Kings Pride Infra Projects Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Film distribution receipts not royalty u/s 9(1)(vi); Directs denovo adjudication bifurcating non-theoretical components

  • In Favour of Assessee
  • Citation Number : TS-936-ITAT-2025(CHNY)
  • Tax Payer : Gem Entertainment KFT
High Court

HC: Quashes reassessment order passed in name of deceased Assessee over non-service to legal heirs

  • In Favour of Assessee
  • Citation Number : TS-941-HC-2025(KAR)
  • Tax Payer : MR. SURESH KUMAR CHANNAPPA
Income tax Appellate Tribunal

ITAT: Standard of proof for cash deposits much higher; Sans auditable sales trail, genuineness questionable

  • In Favour of Revenue
  • Citation Number : TS-938-ITAT-2025(Ahd)
  • Tax Payer : Rashmin Kantilal Vakta
Income tax Appellate Tribunal

ITAT: Emphasizes legislative purpose over procedural rejection; Directs fresh adjudication for Sec. 12AB registration

  • In Favour of Assessee
  • Citation Number : TS-940-ITAT-2025(Ahd)
  • Tax Payer : MAA Sharda Kothari Foundation
High Court

HC: Distinguishing ABG Shipyard, halts assessment proceedings during IBC moratorium

  • In Favour of Assessee
  • Citation Number : TS-939-HC-2025(BOM)
  • Tax Payer : Smaaash Entertainment Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Partnership firms outside ambit of Sec. 56(2)(vii)(b)(ii) for AY 2017-18; Sets aside revision order

  • In Favour of Assessee
  • Citation Number : TS-937-ITAT-2025(Ahd)
  • Tax Payer : Kalptaru Infrabuild
Income tax Appellate Tribunal

ITAT: ITAT: Upholds Rs. 662 Cr. goodwill depreciation for Reckitt Benckiser; Rejects AO's negative goodwill theory & narrow approach

  • In Favour of Assessee
  • Citation Number : TS-933-ITAT-2025(Ahd)
  • Tax Payer : Reckit Benkiser Healthcare India P. Ltd
High Court

HC: Assessee entitled to depreciation on actual cost of revalued assets after Partnership takeover

  • In Favour of Assessee
  • Citation Number : TS-932-HC-2025(MAD)
  • Tax Payer : Sundaram Spinning Mills (P) Ltd