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Rulings ( 15411 results )

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High Court

HC: Declines to entertain writ on late issuance of notice due to system overload

  • In Favour of Revenue
  • Citation Number : TS-327-HC-2025(BOM)
  • Tax Payer : Balgopal Holdings & Traders & Ors
High Court

HC: Lifts bank a/c attachment where woman appointed director for 'convenience'; Notes son's illness

  • In Favour of Assessee
  • Citation Number : TS-328-HC-2025(BOM)
  • Tax Payer : Jagruti Nitin Patil
High Court

HC: Quashes reassessment against EY UK, sans information suggesting income escapement

  • In Favour of Assessee
  • Citation Number : TS-330-HC-2025(DEL)
  • Tax Payer : Ernst And Young Emeia Services Limited
Income tax Appellate Tribunal

ITAT: DGIT(Inv.) order cancelling approval u/s 10(23C)(vi) beyond authority, gross violation of CBDT notification

  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2025(DEL)
  • Tax Payer : Sri Krishan Educational Trust
Income tax Appellate Tribunal

ITAT: Provisions of Sec. 35DDA inapplicable to pension payments being recurring in nature

  • In Favour of Assessee
  • Citation Number : TS-322-ITAT-2025(Mum)
  • Tax Payer : Novartis India Ltd
Income tax Appellate Tribunal

ITAT: Deletes disallowance of payments by insurance co. to agents, citing IRDA compliance

  • In Favour of Assessee
  • Citation Number : TS-323-ITAT-2025(Mum)
  • Tax Payer : The New India Assurance Company Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition towards unexplained purchases basis third-party statement without considering Assessee’s explanation

  • In Favour of Assessee
  • Citation Number : TS-316-ITAT-2025(Mum)
  • Tax Payer : Rolta India Ltd.
Income tax Appellate Tribunal

ITAT: Remits 80G application to CIT(E), imposes costs on Assessee for non-cooperation

  • In Favour of Assessee
  • Citation Number : TS-315-ITAT-2025(Mum)
  • Tax Payer : N.M Shah Charitable Trust
Income tax Appellate Tribunal

ITAT: Premium paid on OFCD redemption allowable as interest expenditure u/s 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2025(Mum)
  • Tax Payer : Skyline Mansions Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 69B addition basis loose paper-sheets which are inadmissible as evidence

  • In Favour of Assessee
  • Citation Number : TS-311-ITAT-2025(Bang)
  • Tax Payer : Global Star Realtors Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Appeal by IBC-bound Co. basis authorization from former management, not maintainable

  • In Favour of Revenue
  • Citation Number : TS-325-ITAT-2025(Mum)
  • Tax Payer : Royal Twinkle Star Club Pvt. LTD
High Court

HC: AO seeking consultation from Superiors tantamount to abdication of quasi-judicial powers; Holds assessment non-est

  • In Favour of Assessee
  • Citation Number : TS-324-HC-2025(P & H)
  • Tax Payer : FinDoc Finvest Private Ltd
Income tax Appellate Tribunal

ITAT: Despite word 'commission' in agreement, CFA variable service charges subject to TDS u/s 194C, not u/s 194H

  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2025(Mum)
  • Tax Payer : CEAT Limited
High Court

HC: Directs NFAC to dispose Assessee’s pending appeal, collecting 20% of disputed demand not mandatory

  • In Favour of Assessee
  • Citation Number : TS-314-HC-2025(MAD)
  • Tax Payer : Haji I.Asarab Ali
High Court

HC: ‘Lower rate’ WHT certificate u/s 197 unsustainable when ‘Nil’ withholding certificate issued for prior AYs

  • In Favour of Assessee
  • Citation Number : TS-313-HC-2025(DEL)
  • Tax Payer : Lufthansa Cargo AG
High Court

HC: Refund adjustment unsustainable, given interim ITAT order prohibiting coercive action by Revenue

  • In Favour of Assessee
  • Citation Number : TS-310-HC-2025(DEL)
  • Tax Payer : Huawei Telecommunications India Company Private Limited
Income tax Appellate Tribunal

ITAT: Govt. subsidy contingent upon condition fulfilment, accrues as income post verification, can’t be pre-ascertained

  • In Favour of Assessee
  • Citation Number : TS-309-ITAT-2025(DEL)
  • Tax Payer : Jindal Poly Films Ltd
Income tax Appellate Tribunal

ITAT: Deletes protective addition basis whatsapp communication, emphasizes suspicion cannot replace proof

  • In Favour of Assessee
  • Citation Number : TS-308-ITAT-2025(Mum)
  • Tax Payer : Nilesh Ramesh Toshniwal
Income tax Appellate Tribunal

ITAT: Denies interest deduction citing 'diversion of funds' to sister concern lacking commercial justification

  • In Favour of Revenue
  • Citation Number : TS-306-ITAT-2025(Mum)
  • Tax Payer : Lokhandwala Kataria Construction (Pvt) Ltd
Income tax Appellate Tribunal

ITAT: Elderly housewife’s bank deposits during demonetization, justified given circumstantial evidences

  • In Favour of Both, Partially
  • Citation Number : TS-305-ITAT-2025(Mum)
  • Tax Payer : Hemlata Kamalakar Deo