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Income tax Appellate Tribunal

ITAT: Tax demand raised post IBC resolution-plan approval, ‘invalid’ given ‘NIL’ quantification under plan

  • In Favour of Assessee
  • Citation Number : TS-258-ITAT-2025(DEL)
  • Tax Payer : Jasrati Education Solutions Ltd
Income tax Appellate Tribunal

ITAT: Allows deduction for claim pay-out provision made by Trust basis actuarial report

  • In Favour of Assessee
  • Citation Number : TS-254-ITAT-2025(Mum)
  • Tax Payer : Credit Guarantee Fund For Micro Units
Income tax Appellate Tribunal

ITAT: Deletes addition towards dividend & interest received by Growmore on unregistered shares

  • In Favour of Assessee
  • Citation Number : TS-256-ITAT-2025(Mum)
  • Tax Payer : Growmore Leasing & Investment Ltd.
Income tax Appellate Tribunal

ITAT: Delay attributable to NFAC & Assessee, condonation subject to PM Relief Fund contribution

  • In Favour of Assessee
  • Citation Number : TS-255-ITAT-2025(Bang)
  • Tax Payer : Schneider Electric IT Business India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects depreciation & VAT payment claims on bogus 'purchases', cites dealer discrepancy as per invoices

  • In Favour of Assessee
  • Citation Number : TS-253-ITAT-2025(Mum)
  • Tax Payer : Zircon Cotex Private Limited
High Court

HC: Upholds re-assessment initiation citing assessee's failure to explain discrepancies in rent and salary TDS

  • In Favour of Assessee
  • Citation Number : TS-252-HC-2025(BOM)
  • Tax Payer : Deep Sea Offshore Services
Income tax Appellate Tribunal

ITAT: Deletes LTCG addition sans beneficial ownership & non-receipt of sale proceeds

  • In Favour of Assessee
  • Citation Number : TS-245-ITAT-2025(Mum)
  • Tax Payer : Vinod Nihalchand Jain Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 148 notice issued beyond 3 years due to improper sanction; Follows Rajeev Bansal judgement

  • In Favour of Assessee
  • Citation Number : TS-250-ITAT-2025(DEL)
  • Tax Payer : Genpact India Holdings
Income tax Appellate Tribunal

ITAT: Denying FTC for belated filing of Form-67 ‘not justified’; Allows Assessee’s claim

  • In Favour of Assessee
  • Citation Number : TS-251-ITAT-2025(Kol)
  • Tax Payer : Timirbaran Mazumder
High Court

HC: Excise-duty exemption for setting up plywood unit not taxable as revenue receipt; Follows Sahney Steel

  • In Favour of Assessee
  • Citation Number : TS-248-HC-2025(GAUH)
  • Tax Payer : Greenply Industries Ltd
High Court

HC: HC: Imposes costs on assessee for taking ‘chances’ with judicial process despite alternate remedy

  • In Favour of Assessee
  • Citation Number : TS-249-HC-2025(BOM)
  • Tax Payer : Sawai Fragrances
Income tax Appellate Tribunal

ITAT: Invalid jurisdiction assumption, assessment basis principal place of business & not PAN history

  • In Favour of Assessee
  • Citation Number : TS-247-ITAT-2025(DEL)
  • Tax Payer : Vee Gee Industrial Enterprises Pvt. Ltd
High Court

HC: Mere uploading of assessment order/demand on portal not 'service' on assessee

  • In Favour of Assessee
  • Citation Number : TS-246-HC-2025(BOM)
  • Tax Payer : Mythri Movie Makers Mumbai
Income tax Appellate Tribunal

ITAT: Allows Assessee to avail benefit of VsV 2024, considers an extension of VsV 2020

  • In Favour of Assessee
  • Citation Number : TS-244-ITAT-2025(JPR)
  • Tax Payer : Vimal Kumar Garg
Income tax Appellate Tribunal

ITAT: Grants tax exemption, cites no "Adventure in the Nature of Trade" in agricultural land sale

  • In Favour of Assessee
  • Citation Number : TS-242-ITAT-2025(COCH)
  • Tax Payer : P.C. Jose
High Court

HC: BARC share acquisition deemed charitable, not investment; Affirms Sec.11/12 exemption for Indian Broadcasting

  • In Favour of Assessee
  • Citation Number : TS-241-HC-2025(DEL)
  • Tax Payer : Indian Broadcasting Foundation
Income tax Appellate Tribunal

ITAT: Recording of dissatisfaction u/s 14A not required in case of suo moto disallowance

  • In Favour of Revenue
  • Citation Number : TS-235-ITAT-2025(Mum)
  • Tax Payer : NSE Clearing Limited
Income tax Appellate Tribunal

ITAT: Only ‘real income’ embedded in commission can be taxed, not entire amount of receipts

  • In Favour of Assessee
  • Citation Number : TS-237-ITAT-2025(Mum)
  • Tax Payer : Vasant Nivrutti Zimur
Income tax Appellate Tribunal

ITAT: Assessee eligible for FTC as requirement of filing Form 67 directory, not mandatory

  • In Favour of Assessee
  • Citation Number : TS-238-ITAT-2025(Bang)
  • Tax Payer : Madan Kumar Sivinigari
Income tax Appellate Tribunal

ITAT: Intimation u/s 143(1) merges with scrutiny-assessment u/s 143(3) when proposed adjustments part of subject matter

  • In Favour of Assessee
  • Citation Number : TS-239-ITAT-2025(Mum)
  • Tax Payer : Aditya Birla Housing Finance Limited