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Rulings ( 15407 results )

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Income tax Appellate Tribunal

ITAT: Receipts for repayment of loan lent outside India, beyond Sec. 5(2) scope; Deletes Sec. 69A addition

  • In Favour of Assessee
  • Citation Number : TS-739-ITAT-2025(DEL)
  • Tax Payer : Kuldeep Marwah
Income tax Appellate Tribunal

ITAT: Applies presumption u/s 132(4A) r.w.s. 292C in search operation, confirms unexplained cash addition

  • In Favour of Assessee
  • Citation Number : TS-738-ITAT-2025(DEL)
  • Tax Payer : Upkar Mani
Income tax Appellate Tribunal

ITAT: ITAT: Substantial justice more important than procedural delay; Condones delay before CIT(A)

  • In Favour of Revenue
  • Citation Number : TS-736-ITAT-2025(PUN)
  • Tax Payer : Deepali Dilip Dhumale
Income tax Appellate Tribunal

ITAT: Interest subsidy to be excluded for computation of book profit u/s 115JB

  • In Favour of Assessee
  • Citation Number : TS-734-ITAT-2025(Mum)
  • Tax Payer : Alok Industries Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Goldman Sachs India’s disallowance of charges paid to BSE/NSE, SEBI for irregularities

  • In Favour of Assessee
  • Citation Number : TS-733-ITAT-2025(Mum)
  • Tax Payer : Goldman Sachs (India) Securities Private Limited
Income tax Appellate Tribunal

ITAT: Re-characterization of nature of transaction of ‘sale of shares’ as ‘sale of assets’, not valid

  • In Favour of Assessee
  • Citation Number : TS-729-ITAT-2025(DEL)
  • Tax Payer : Sangita Kshetry
Income tax Appellate Tribunal

ITAT: Affirms deletion of addition made by AO basis presumption, not conclusive evidence

  • In Favour of Assessee
  • Citation Number : TS-728-ITAT-2025(Ahd)
  • Tax Payer : Leela News Network Private Limited
Income tax Appellate Tribunal

ITAT: Remands to AO for examining additional docs, grants permission to furnish documents for contesting addition

  • In Favour of Assessee
  • Citation Number : TS-710-ITAT-2025(Bang)
  • Tax Payer : Shri Gaurav Banerjee
Income tax Appellate Tribunal

ITAT: Deletes ad hoc addition u/s 68 on demonetisation cash deposits sans factual inquiry

  • In Favour of Assessee
  • Citation Number : TS-707-ITAT-2025(Mum)
  • Tax Payer : Dhanaji Budhaji & Co.
Income tax Appellate Tribunal

ITAT: Directs CIT(A) to comply with Rule 46A(3), holds no exercise of co-terminus power u/s 250(4)

  • In Favour of Revenue
  • Citation Number : TS-737-ITAT-2025(DEL)
  • Tax Payer : MG Housing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes deemed dividend addition, upholds Assessee's custodian role for company's seized cash

  • In Favour of Assessee
  • Citation Number : TS-735-ITAT-2025(Bang)
  • Tax Payer : Dr. HM Venkatappa
Income tax Appellate Tribunal

ITAT: Revenue from offshore supplies not taxable u/s 44BBB; Holds revision u/s 263 unsustainable

  • In Favour of Assessee
  • Citation Number : TS-732-ITAT-2025(DEL)
  • Tax Payer : Shenhzhen SDG Information Co. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Ethiopian Airlines’ flight simulator receipts not 'FTS' given no customized services rendered

  • In Favour of Assessee
  • Citation Number : TS-731-ITAT-2025(DEL)
  • Tax Payer : Ethiopian Airlines Group
Income tax Appellate Tribunal

ITAT: Holds option price received by Dabur, being advance against sale of shares, as capital receipt

  • In Favour of Assessee
  • Citation Number : TS-730-ITAT-2025(DEL)
  • Tax Payer : Dabur Invest Corp
High Court

HC: NRI gets full TDS credit for property sale despite buyers' procedural lapse

  • In Favour of Assessee
  • Citation Number : TS-727-HC-2025(DEL)
  • Tax Payer : Parag Keshav Bopardikar
Income tax Appellate Tribunal

ITAT: Excise duty exemption non-taxable being ‘capital receipt'; First additional claim before CIT(A), valid

  • In Favour of Assessee
  • Citation Number : TS-726-ITAT-2025(DEL)
  • Tax Payer : P.C. Jeweller Limited
High Court

HC: DTVsV benefit not applicable to large tax arrears where disputed tax exceeds Rs. 5 cr.

  • In Favour of Revenue
  • Citation Number : TS-725-HC-2025(MAD)
  • Tax Payer : Future Plus Enterprise
Income tax Appellate Tribunal

ITAT: Restores matter for reference to DVO; Rules Sec.50C applies instead of Sec.43CA on sale of fixed asset

  • In Favour of Revenue
  • Citation Number : TS-724-ITAT-2025(Mum)
  • Tax Payer : Ritu Multitrade Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows STCG claim for genuine equity transactions absent proof of involvement in penny-stock manipulation

  • In Favour of Assessee
  • Citation Number : TS-723-ITAT-2025(PUN)
  • Tax Payer : Sonal Ashish Shah
Income tax Appellate Tribunal

ITAT: Business setup expenses deductible even before revenue generation, as business is 'Ready to Function'

  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2025(DEL)
  • Tax Payer : Aricent Technologies (Holding) Pvt. Ltd