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Rulings ( 15369 results )

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Supreme Court

SC: SC: Dismisses Revenue SLP on taxability of live telecast rights as royalty

  • In Favour of Assessee
  • Citation Number : TS-1241-SC-2026
  • Tax Payer : SRI LANKA CRICKET
High Court

HC: HC: Cannot invoke 'extraordinary' writ jurisdiction to test sufficiency of every SCN; Dismisses re-assessment challenge

  • In Favour of Assessee
  • Citation Number : TS-1254-HC-2026(TEL)
  • Tax Payer : Nitin Enterprises
High Court

HC: HC: Sec. 10B export profit computation confined to deduction, doesn't restrict inter-unit loss set-off

  • In Favour of Assessee
  • Citation Number : TS-1253-HC-2026(DEL)
  • Tax Payer : Aricent Technologies Holding Ltd (Formerly Known As Flextronics Software System Ltd
Income tax Appellate Tribunal

ITAT: Organized receipts don't turn charitable trust into commercial venture; Grants Sec. 12AB registration to ‘ISKCON’

  • In Favour of Assessee
  • Citation Number : TS-1252-ITAT-2026(Mum)
  • Tax Payer : International Society for Krishna Consciousness
Income tax Appellate Tribunal

ITAT: Grants final opportunity to Assessee subject to plantation of 500 trees; CIT(A) order to revive on non-compliance

  • In Favour of Assessee
  • Citation Number : TS-1249-ITAT-2026(CHANDI)
  • Tax Payer : Ranbir Singh
High Court

HC: BIOSOT performing sovereign welfare functions immune from Union taxation under Article 289(1); Quashes notice u/s 226(3)

  • In Favour of Assessee
  • Citation Number : TS-1248-HC-2026(TEL)
  • Tax Payer : The Biodiversity Conservation Society of Telangana (BIOSOT)
Income tax Appellate Tribunal

ITAT: Disallowance u/s 43B unsustainable on unclaimed GST liability in profit & loss account

  • In Favour of Assessee
  • Citation Number : TS-1244-ITAT-2026(Bang)
  • Tax Payer : M Monks Digital Media
Income tax Appellate Tribunal

ITAT: Upholds Sec. 263 revision for AO's failure to invoke Sec. 69A/69B on undisclosed investment & cash

  • In Favour of Assessee
  • Citation Number : TS-1225-ITAT-2026(PAT)
  • Tax Payer : Mohammed Tanweer Alam
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A protective addition for seized jewellery, as already substantively assessed in owner’s hands

  • In Favour of Assessee
  • Citation Number : TS-1242-ITAT-2026(Mum)
  • Tax Payer : Dev Kishan Joshi
Income tax Appellate Tribunal

ITAT: TDS deduction or payer’s accounting treatment cannot establish accrual of income sans any proof of services rendered; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1243-ITAT-2026(Mum)
  • Tax Payer : Ajr Oil And Gas Engineering Services
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 271B penalty for F&O turnover verification under ICAI Guidance Note; Remits back for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1240-ITAT-2026(Mum)
  • Tax Payer : Yashwant Hiralal Thakar
High Court

HC: Quashes CIT(A), ITAT orders on incorrect tax computation; Directs fresh Sec. 234B interest calculation

  • In Favour of Assessee
  • Citation Number : TS-1227-HC-2026(DEL)
  • Tax Payer : Maharishi Education Corporation Pvt Ltd
Income tax Appellate Tribunal

ITAT: Outstanding trade liability recorded in books sans any write off or remission, not cessation u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-1247-ITAT-2026(Ahd)
  • Tax Payer : Shree Saras Spices And Food Private Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance of depreciation on goodwill against Capgemini, as transaction not a colorable device

  • In Favour of Assessee
  • Citation Number : TS-1246-ITAT-2026(PUN)
  • Tax Payer : Capgemini Technology Services India Limited (Previously known as Aricent Technologies Holdings Ltd.)
Income tax Appellate Tribunal

ITAT: Buy-back receipts of non-resident company outside Sec. 5(2) scope; Rejects Sec. 56(2)(viia) invocation

  • In Favour of Assessee
  • Citation Number : TS-1245-ITAT-2026(DEL)
  • Tax Payer : Gamma Pizzakraft Lanka (Pvt.) Ltd
Income tax Appellate Tribunal

ITAT: Advance is fund outflow, not undisclosed income; Sec. 132(4) surrender alone doesn't trigger Sec. 271AAB penalty

  • In Favour of Assessee
  • Citation Number : TS-1237-ITAT-2026(JPR)
  • Tax Payer : Kanhaiyalal Rameshwar Das
Income tax Appellate Tribunal

ITAT: Lack of technology transfer renders US entity's SaaS receipts non-FIS, fails make available test

  • In Favour of Assessee
  • Citation Number : TS-1239-ITAT-2026(DEL)
  • Tax Payer : Branch Metrics Inc
Income tax Appellate Tribunal

ITAT: Tax authorities bound by approved IBC-Plan; IndusInd General Insurance's antecedent tax proceedings extinguished

  • In Favour of Assessee
  • Citation Number : TS-1236-ITAT-2026(Mum)
  • Tax Payer : Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited)
High Court

HC: Double taxation due to timing of tax orders qualifies as error, rectifiable u/s 264; Remands matter

  • In Favour of Assessee
  • Citation Number : TS-1235-HC-2026(TEL)
  • Tax Payer : Premier Solar Power tech Private Limited
Income tax Appellate Tribunal

ITAT: Assessee not liable for broker manipulation sans proof of price-rigging link; Deletes penny stock addition

  • In Favour of Assessee
  • Citation Number : TS-1234-ITAT-2026(Ahd)
  • Tax Payer : Payal Manan Shah