Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 15364 results )

Filters
Income tax Appellate Tribunal

ITAT: Embezzled funds treatable as business loss; Assessee’s conduct, not criminal case outcome, relevant

  • In Favour of Assessee
  • Citation Number : TS-1560-ITAT-2026(DEL)
  • Tax Payer : Rotary Noida Research And Social Welfare Trust
Income tax Appellate Tribunal

ITAT: Penalty proceedings separate from assessment; PCIT cannot direct initiation u/s 263

  • In Favour of Assessee
  • Citation Number : TS-1557-ITAT-2026(DEL)
  • Tax Payer : Azure Power Uranus Private Limited
Income tax Appellate Tribunal

ITAT: Reassessment framed by FAO prior to CBDT notification of e-assessment scheme, invalid

  • In Favour of Assessee
  • Citation Number : TS-1556-ITAT-2026(DEL)
  • Tax Payer : Navnidhi Goyal
Income tax Appellate Tribunal

ITAT: Promotional bonuses to gaming players not “winnings” u/s 194B; Deletes Rs. 2.45 Cr. Sec. 40(a)(ia) disallowance

  • In Favour of Assessee
  • Citation Number : TS-1555-ITAT-2026(Mum)
  • Tax Payer : Play Games 24X7 Private Limited
Income tax Appellate Tribunal

ITAT: Wrong regime option in ITR cannot override Form 10-IEA; Directs allowance of old tax-regime deductions

  • In Favour of Assessee
  • Citation Number : TS-1554-ITAT-2026(Mum)
  • Tax Payer : Aniruddha Mohan Joshi
Income tax Appellate Tribunal

ITAT: Revenue recognition cannot rest on ‘ifs and buts’; Deletes Rs.1.36 Cr. addition on Sahara SIFCL reimbursement

  • In Favour of Assessee
  • Citation Number : TS-1553-ITAT-2026(DEL)
  • Tax Payer : Sahara India (Firm)
Income tax Appellate Tribunal

ITAT: Tata Communications’ NLD activity, independently identifiable “undertaking” u/s 80-IA(4)(ii); Allows deduction

  • In Favour of Both, Partially
  • Citation Number : TS-1552-ITAT-2026(Mum)
  • Tax Payer : Tata Communications Ltd
Income tax Appellate Tribunal

ITAT: Sec. 139(9) defect rectification relates back to original return date; Holds Sec. 143(2) notice time-barred

  • In Favour of Assessee
  • Citation Number : TS-1549-ITAT-2026(Bang)
  • Tax Payer : Uber Health Tech Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 80JJA deduction cannot be denied for belated Form 10DA filing; Timeline directory

  • In Favour of Assessee
  • Citation Number : TS-1551-ITAT-2026(DEL)
  • Tax Payer : 3 Generations
Income tax Appellate Tribunal

ITAT: Payment to agreement holder/intermediary for surrendering rights in property, deductible expenditure u/s 48

  • In Favour of Assessee
  • Citation Number : TS-1550-ITAT-2026(Bang)
  • Tax Payer : Trident Automobiles P Ltd
Income tax Appellate Tribunal

ITAT: Goodwill generated from slump-sale acquisition of business division eligible for Sec. 32 depreciation

  • In Favour of Assessee
  • Citation Number : TS-1548-ITAT-2026(DEL)
  • Tax Payer : Arcserve Software Solutions Private Limited
High Court

HC: BMA Sec. 72(c) deems pre-2016 foreign assets acquired in year of Sec. 10 notice; Quashes AY 2018-19 proceedings

  • In Favour of Assessee
  • Citation Number : TS-1547-HC-2026(KAR)
  • Tax Payer : Hind Sennoun
Income tax Appellate Tribunal

ITAT: Quashes reassessment for shifting grounds between Sec. 148A(b) & 148A(d); Cites 'change in goal post' vitiates proceedings

  • In Favour of Assessee
  • Citation Number : TS-1546-ITAT-2026(DEL)
  • Tax Payer : S D Interiors Private Limited
Income tax Appellate Tribunal

ITAT: Indian AE liaising without contract negotiation authority creates no DAPE; Rejects Revenue's 'cherry-picked' eveidences

  • In Favour of Assessee
  • Citation Number : TS-1541-ITAT-2026(DEL)
  • Tax Payer : Expedia Lodging Partner Services Sarl
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271AAC(1) penalty; Satisfaction recorded u/s 270A cannot subsequently be termed as 'typographical error'

  • In Favour of Assessee
  • Citation Number : TS-1543-ITAT-2026(Mum)
  • Tax Payer : Amita Suresh Shah
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition based on uncorroborated third party notebook sans nexus or proof of payment

  • In Favour of Assessee
  • Citation Number : TS-1535-ITAT-2026(DEL)
  • Tax Payer : Bhavya Bishnoi
High Court

HC: Sets aside Sec. 270AA immunity rejection for failure to afford a reasonable hearing u/s 270AA(4)

  • In Favour of Assessee
  • Citation Number : TS-1536-HC-2026(CHAT)
  • Tax Payer : Sbl Energy Limited
High Court

HC: Directs modified ITRs processing under Bilateral APA; Procedural delay cannot defeat refund with interest

  • In Favour of Assessee
  • Citation Number : TS-1530-HC-2026(DEL)
  • Tax Payer : Cadence Design Systems (India) Private Limited
High Court

HC: Quashes Sec. 119(2)(b) rejection for revised ITR to claim Sec. 10(10C) exemption for failure to assess hardship under CBDT Circular

  • In Favour of Assessee
  • Citation Number : TS-1537-HC-2026(P & H)
  • Tax Payer : Rajbir Singh
High Court

HC: Royal Bank of Scotland liable to higher tax rate; DTAA non-discrimination clause overridden by Explanation to Sec. 90(1)

  • In Favour of Assessee
  • Citation Number : TS-1532-HC-2026(CAL)
  • Tax Payer : The Royal Bank of Scotland N.V.