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Rulings ( 15369 results )

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Income tax Appellate Tribunal

ITAT: Rejects dubious claim positioning MHADA land as agricultural; Upholds capital gains liability

  • In Favour of Assessee
  • Citation Number : TS-1339-ITAT-2026(PUN)
  • Tax Payer : Vithalrao Ranganathrao Ambarwadikar
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Unsubstantiated loan source, fictitious beneficiary render property purchase ‘benami’ u/s 2(9)(D); Affirms PAO

  • In Favour of Revenue
  • Citation Number : TS-1336-PBPTAT-2026(DEL)
  • Tax Payer : Bannoth Laxman
Income tax Appellate Tribunal

ITAT: Receipts from closely held company representing repayment not deemed dividend u/s 2(22)(e)

  • In Favour of Assessee
  • Citation Number : TS-1338-ITAT-2026(Mum)
  • Tax Payer : Deepak Varandmal Wadhwa
Income tax Appellate Tribunal

ITAT: LG Korea's expatriate deputation to Indian subsidiary insufficient to constitute fixed place PE under Art. 5 of DTAA

  • In Favour of Assessee
  • Citation Number : TS-1337-ITAT-2026(DEL)
  • Tax Payer : LG Electronics Inc. Korea
Income tax Appellate Tribunal

ITAT: Sec. 54EC exemption available despite 6-month investment period spanning two FYs

  • In Favour of Assessee
  • Citation Number : TS-1335-ITAT-2026(Kol)
  • Tax Payer : Shiv Kumar Agarwal
Income tax Appellate Tribunal

ITAT: Allows non-encashable accumulated sick leave provision to HP Computing, cites not hypothetical liability

  • In Favour of Assessee
  • Citation Number : TS-1334-ITAT-2026(Bang)
  • Tax Payer : HP Computing And Printing Systems India Private Limited
Income tax Appellate Tribunal

ITAT: Subsequent change in commercial arrangement no ground for Sec. 68 addition; Allows interest on delayed TDS remittance

  • In Favour of Assessee
  • Citation Number : TS-1333-ITAT-2026(Mum)
  • Tax Payer : Smash Factor Sports Private Limited
Income tax Appellate Tribunal

ITAT: Genuine share transaction cannot be treated as colourable device merely due to resulting capital loss

  • In Favour of Assessee
  • Citation Number : TS-1332-ITAT-2026(DEL)
  • Tax Payer : Renu Gupta
Income tax Appellate Tribunal

ITAT: ITAT: Upholds taxability of enhanced compensation interest, but mandates 50% deduction u/s 57(iv)

  • In Favour of Both, Partially
  • Citation Number : TS-1331-ITAT-2026(CHANDI)
  • Tax Payer : Sudershan Kumar Garg
Income tax Appellate Tribunal

ITAT: Quashes reassessment for mechanical Sec. 151 sanction; PCIT’s approval lacked reasons & application of mind

  • In Favour of Assessee
  • Citation Number : TS-1330-ITAT-2026(DEL)
  • Tax Payer : Researchco Reprints
Income tax Appellate Tribunal

ITAT: ITAT: Mutual current-account transactions not deemed dividend u/s 2(22)(e); Sec. 68 addition unsustainable sans fresh loan

  • In Favour of Assessee
  • Citation Number : TS-1328-ITAT-2026(Kol)
  • Tax Payer : Anup Kumar Lakhotia
Income tax Appellate Tribunal

ITAT: IPL Franchisees paying ECB for 'releasing' England players not taxable; Rejects DTAA invocation

  • In Favour of Assessee
  • Citation Number : TS-1327-ITAT-2026(DEL)
  • Tax Payer : England And Wales Cricket Board Limited
Income tax Appellate Tribunal

ITAT: AO cannot substitute actual share sale consideration based on perceived ‘real’ value by invoking Sec. 50CA

  • In Favour of Assessee
  • Citation Number : TS-1321-ITAT-2026(Mum)
  • Tax Payer : Bhavna Bharat Daftary
Income tax Appellate Tribunal

ITAT: ITAT: Quashes search assessment reopened beyond 6 years as invalid, sans income in form of ‘asset’

  • In Favour of Assessee
  • Citation Number : TS-1320-ITAT-2026(Mum)
  • Tax Payer : Span Developers
High Court

HC: ONGC entitled to interest on belated DTVsV refund from CBDT-prescribed deadline, not Sec. 153 timeline

  • In Favour of Assessee
  • Citation Number : TS-1324-HC-2026(GUJ)
  • Tax Payer : Oil And Natural Gas Corporation Ltd. ( ONGC )
Income tax Appellate Tribunal

ITAT: ITAT: No Sec. 153 extension sans document handover; Quashes assessment beyond 9-month limit as time-barred

  • In Favour of Assessee
  • Citation Number : TS-1322-ITAT-2026(DEL)
  • Tax Payer : Mohit Kumar Gupta
Income tax Appellate Tribunal

ITAT: ITAT: Unauthenticated whatsapp data without Sec. 65B certificate cannot justify addition u/s 69

  • In Favour of Assessee
  • Citation Number : TS-1319-ITAT-2026(PUN)
  • Tax Payer : Rameshwar Fakirchand Totala
Income tax Appellate Tribunal

ITAT: Sec. 54F benefit covers purchase plus construction/renovation costs incurred on house property

  • In Favour of Assessee
  • Citation Number : TS-1318-ITAT-2026(Ahd)
  • Tax Payer : Vinodbhai Chhaganbhai Tamboli
Income tax Appellate Tribunal

ITAT: ITAT: Cannot revise indexed cost u/s 154 where land surrender involves factual, legal examination

  • In Favour of Assessee
  • Citation Number : TS-1312-ITAT-2026(Ahd)
  • Tax Payer : Rameshbhai Babubhai Patel
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 270A penalty given debatable taxability and no suppression of facts

  • In Favour of Assessee
  • Citation Number : TS-1310-ITAT-2026(DEL)
  • Tax Payer : Discovery Networks Asia-Pacific Pte Limited