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Income tax Appellate Tribunal

ITAT: DSIR approves R&D facility, not the expenditure; Clarifies no expenditure cap by DSIR pre-amendment to Rule 6(7A)

  • In Favour of Assessee
  • Citation Number : TS-581-ITAT-2025(CHNY)
  • Tax Payer : Carborundum Universal Limited
High Court

HC: No authority for debatable issue adjustment u/s 143(1)(a); Revenue to use scrutiny u/s 143(3)

  • In Favour of Assessee
  • Citation Number : TS-580-HC-2025(CHAT)
  • Tax Payer : Raj Kumar Bothra
High Court

HC: Entertainment tax subsidy provided by State Govt. to PVR Ltd. is capital receipt not liable to tax

  • In Favour of Assessee
  • Citation Number : TS-577-HC-2025(DEL)
  • Tax Payer : PVR Ltd
Income tax Appellate Tribunal

ITAT: Assessee victim of malpractice by tax consultant; Deletes penalty as taxes paid prior to Sec. 148 notice

  • In Favour of Assessee
  • Citation Number : TS-574-ITAT-2025(PUN)
  • Tax Payer : Sachin Baban Shinde
High Court

HC: Interprets 'one residential house', cites multiple floors ownership doesn't disqualify Sec. 54F deduction

  • In Favour of Assessee
  • Citation Number : TS-572-HC-2025(DEL)
  • Tax Payer : Lata Goel
Income tax Appellate Tribunal

ITAT: Assessee eligible for Sec. 54F exemption; Rules gifted house doesn't disqualify Assessee u/s 54F(1)

  • In Favour of Assessee
  • Citation Number : TS-571-ITAT-2025(HYD)
  • Tax Payer : Narasimha Reddy Duthala
Income tax Appellate Tribunal

ITAT: Denies LTCG exemption u/s 10(38) on penny stocks investment, cites transaction to route unaccounted money

  • In Favour of Revenue
  • Citation Number : TS-570-ITAT-2025(JPR)
  • Tax Payer : Karuna Jain
High Court

HC: Affirms ITAT’s order, condonation rightly dismissed as delay due to Assessee’s gross negligence

  • In Favour of Assessee
  • Citation Number : TS-569-HC-2025(MP)
  • Tax Payer : C.I. Builders Private Limited
High Court

HC: Assessee not in default for deducting tax at lower rate since payee obtained lower tax certificate

  • In Favour of Assessee
  • Citation Number : TS-568-HC-2025(DEL)
  • Tax Payer : Conner Institute Of Health Care And Research Center Pvt. Ltd
High Court

HC: Sec. 153C notice cannot be issued if no incriminating material found in search; Sec. 132(4) statement not incriminating

  • In Favour of Assessee
  • Citation Number : TS-565-HC-2025(DEL)
  • Tax Payer : Rakesh Babbar
Income tax Appellate Tribunal

ITAT: Rejects AO's plea of beneficiaries in US, allows DTAA benefits; Refutes treaty abuse allegations as fallacious

  • In Favour of Assessee
  • Citation Number : TS-567-ITAT-2025(DEL)
  • Tax Payer : Gagil FDI Ltd
Income tax Appellate Tribunal

ITAT: Third Member clarifies Sec. 153A intended for single assessment post search, not parallel proceedings

  • In Favour of Both, Partially
  • Citation Number : TS-566-ITAT-2025(Ahd)
  • Tax Payer : Benefit Tradelink Ltd
Income tax Appellate Tribunal

ITAT: Explains expression ‘derived from’ different than 'attributable to' for Sec. 80IC computation, includes net interest

  • In Favour of Revenue
  • Citation Number : TS-564-ITAT-2025(Kol)
  • Tax Payer : La Opala RG Ltd
High Court

HC: Reassessment during pending rectification proceedings, valid; Allegation qua accommodation entry distinct from pending rectification

  • In Favour of Revenue
  • Citation Number : TS-561-HC-2025(CAL)
  • Tax Payer : Adwealth Stock Broking Private Limited
High Court

HC: Quashes Sec. 148A(d) order; Grants liberty to Assessee to file fresh objections except issues settled in Rajeev Bansal

  • In Favour of Assessee
  • Citation Number : TS-560-HC-2025(ALL)
  • Tax Payer : Yogesh Agarwal
High Court

HC: Reassessment beyond 3 years sans ‘Asset’ barred by limitation; Section 149(1)(b) condition not fulfilled

  • In Favour of Assessee
  • Citation Number : TS-562-HC-2025(DEL)
  • Tax Payer : Ratnagiri Gas and Power Private Limited
High Court

HC: Dismisses writ for availability of alternate remedy; Pendency of appeal, no bar for penalty proceedings

  • In Favour of Revenue
  • Citation Number : TS-563-HC-2025(BOM)
  • Tax Payer : Topzone Mercantile Pvt Ltd
Income tax Appellate Tribunal

ITAT: No justification for addition given amount disclosed in total-income, requisite taxes paid

  • In Favour of Assessee
  • Citation Number : TS-526-ITAT-2025(Mum)
  • Tax Payer : Sushiladevi Vijaykumar Yadav
Income tax Appellate Tribunal

ITAT: ITAT: Addition made contrary to law absent incriminating material found during search

  • In Favour of Assessee
  • Citation Number : TS-558-ITAT-2025(Bang)
  • Tax Payer : Sri Kumaraswamy Mineral Exports Private Limited
Income tax Appellate Tribunal

ITAT: Quashes CIT(A) order dismissing appeal erroneously citing delay without hearing Assessee

  • In Favour of Assessee
  • Citation Number : TS-542-ITAT-2025(Bang)
  • Tax Payer : Global E-Business Solutions Pvt. Ltd