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Rulings ( 15414 results )

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Income tax Appellate Tribunal

ITAT: No interference warranted in CIT(A)’s order, upholds claim u/s 54F

  • In Favour of Assessee
  • Citation Number : TS-220-ITAT-2025(DEL)
  • Tax Payer : Rikant Pittie
Income tax Appellate Tribunal

ITAT: Addition u/s 56(2)(vii)(b) ‘unsustainable’ since stamp-duty difference was less than 5% of consideration

  • In Favour of Assessee
  • Citation Number : TS-206-ITAT-2025(Mum)
  • Tax Payer : Surajmal Mistry HUF
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 69 addition given Assessee opted for presumptive taxation u/s 44AD

  • In Favour of Assessee
  • Citation Number : TS-204-ITAT-2025(Bang)
  • Tax Payer : Prakash Praveen Kumar
Income tax Appellate Tribunal

ITAT: ITAT: Section 69A inapplicable, undeclared balance amount to be added as profits & gains of business

  • In Favour of Assessee
  • Citation Number : TS-202-ITAT-2025(Bang)
  • Tax Payer : Sri Veerabhadreshwara Arecanut Company
Income tax Appellate Tribunal

ITAT: Assessee entitled to new-tax regime benefits u/s 115BBA despite delay in filing Form 10IC

  • In Favour of Assessee
  • Citation Number : TS-212-ITAT-2025(Mum)
  • Tax Payer : Oceanic Trade Minerals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Assessee’s inadvertent mistake of not showing capital-receipts under ‘exempt income’, no ground for disallowance

  • In Favour of Assessee
  • Citation Number : TS-208-ITAT-2025(Mum)
  • Tax Payer : Fancy Corporation Ltd
Income tax Appellate Tribunal

ITAT: No addition on suppressed sales & inflated commission expense; Business prudence over Revenue perspective

  • In Favour of Assessee
  • Citation Number : TS-211-ITAT-2025(DEL)
  • Tax Payer : Easy Trip Planner Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Siemens Germany not an AOP, protective assessment does not survive sans substantive assessment

  • In Favour of Assessee
  • Citation Number : TS-210-ITAT-2025(Mum)
  • Tax Payer : Siemens Mobility GmbH
Income tax Appellate Tribunal

ITAT: Repayment of loan taken for infrastructure, application of income, Sec. 11 amendment applies prospectively

  • In Favour of Assessee
  • Citation Number : TS-207-ITAT-2025(Bang)
  • Tax Payer : Nagarjuna Education Society
Income tax Appellate Tribunal

ITAT: TDS credit in hands of sole beneficiary of Trust, instead of trust, allowable

  • In Favour of Assessee
  • Citation Number : TS-209-ITAT-2025(Mum)
  • Tax Payer : Jamshed R Bilimoria
Income tax Appellate Tribunal

ITAT: Assessee a charitable organization accepted by SC, proviso to Sec. 2(15) inapplicable; Allows exemption u/s 11

  • In Favour of Assessee
  • Citation Number : TS-205-ITAT-2025(Mum)
  • Tax Payer : Bharat Diamond Bourse
Income tax Appellate Tribunal

ITAT: Assessee not liable to TDS on VoIP services payment, sans provision of technical services by recipient

  • In Favour of Assessee
  • Citation Number : TS-203-ITAT-2025(Mum)
  • Tax Payer : Novanet India Private Ltd
Income tax Appellate Tribunal

ITAT: Assessee searching for job overseas satisfies Sec. 6 criteria, entitled to NR status

  • In Favour of Assessee
  • Citation Number : TS-201-ITAT-2025(Mum)
  • Tax Payer : Mitesh Vijay Gulati
Income tax Appellate Tribunal

ITAT: ITAT: Amount received for use of copyrighted software, not royalty, unde Art 13(3) of India-UK DTAA

  • In Favour of Assessee
  • Citation Number : TS-200-ITAT-2025(Mum)
  • Tax Payer : Shell International Petroleum Co. Ltd
Income tax Appellate Tribunal

ITAT: Incorrect penal provision invoked for default in furnishing quarterly returns, penalty u/s 272A(2)(g) inapplicable

  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2025(Ahd)
  • Tax Payer : Xcellon Education Limited
High Court

HC: ARC allowable u/s 37, words ‘laid out’ or ‘expended’ indicative, factors amount set-aside for specific objective

  • In Favour of Assessee
  • Citation Number : TS-199-HC-2025(DEL)
  • Tax Payer : Vodafone Mobile Services Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Substantive provisions of Statute not curtailed by circulars or directions, allows deduction u/s 80-IB(10)

  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2025(Mum)
  • Tax Payer : Bhavya Construction Co.
Income tax Appellate Tribunal

ITAT: Assessee discharged onus on genuineness of cash deposits in SBNs, AO accepted the books; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2025(DEL)
  • Tax Payer : Suresh Chand
Income tax Appellate Tribunal

ITAT: Assessment for 7th year from search invalid for violating conditions u/s 153A; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-195-ITAT-2025(Mum)
  • Tax Payer : Annapurna Buildcon Infra Private Limited
High Court

HC: Bombay HC lays down 'justice' principle for invoking writ jurisdiction; Dismisses assessee's petition

  • In Favour of Revenue
  • Citation Number : TS-194-HC-2025(BOM)
  • Tax Payer : Protractive in and out Advertising Private Ltd