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Rulings ( 15364 results )

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Income tax Appellate Tribunal

ITAT: Directs deletion of condition making Sec. 12AB/80G benefits subject to outcome of Revenue’s SC appeal

  • In Favour of Assessee
  • Citation Number : TS-1520-ITAT-2026(Mum)
  • Tax Payer : Sayaji U BA Khin Memorial Trust
Income tax Appellate Tribunal

ITAT: Confirms Sec. 69C addition towards bogus purchases from entry providers involved in GST fraud

  • In Favour of Both, Partially
  • Citation Number : TS-1519-ITAT-2026(DEL)
  • Tax Payer : DR Engineers Private Limited
Income tax Appellate Tribunal

ITAT: CIT(A) not empowered to enhance assessment on new issue sans mandatory notice u/s 251(2)

  • In Favour of Assessee
  • Citation Number : TS-1516-ITAT-2026(Ahd)
  • Tax Payer : Naranbhai Desai
Income tax Appellate Tribunal

ITAT: Subsequent letter referring to share transaction cannot retrospectively form part of Sec. 148 reopening reasons

  • In Favour of Assessee
  • Citation Number : TS-1518-ITAT-2026(Ahd)
  • Tax Payer : Harshit Indravadanbhai Talati
High Court

HC: Conversion of zero-coupon debentures into equity shares is constructive receipt of accrued interest; Upholds Sec. 263 revision

  • In Favour of Revenue
  • Citation Number : TS-1517-HC-2026(MAD)
  • Tax Payer : Sanjjay Saumyha
Income tax Appellate Tribunal

ITAT: ‘Goa Fest’ receipts cannot be treated as commercial absent change in activity; Directs Sec. 12AB renewal

  • In Favour of Assessee
  • Citation Number : TS-1513-ITAT-2026(Mum)
  • Tax Payer : Advertising Agencies Association Of India
High Court

HC: IBC Resolution Plan extinguishes pre-transfer tax claims; Quashes fresh proceedings, directs refund with interest

  • In Favour of Assessee
  • Citation Number : TS-1512-HC-2026(CAL)
  • Tax Payer : Ultra Tech Cement Limited & Anr
High Court

HC: Stays outstanding demand of Rs. 149 Cr., but directs Rs. 50 lakh token deposit against Sec. 68 addition

  • In Favour of Assessee
  • Citation Number : TS-1511-HC-2026(BOM)
  • Tax Payer : Vento Power Projects Private Limited
Income tax Appellate Tribunal

ITAT: Requirement to provide minimum 7-days for response u/s 148A(b), mandatory & not curable u/s 292B

  • In Favour of Assessee
  • Citation Number : TS-1510-ITAT-2026(Bang)
  • Tax Payer : Zamiruddin Patil
Income tax Appellate Tribunal

ITAT: Interest on refinancing-loan eligible u/s 24(b) if linked to construction borrowing; Remits disallowance issue for verification

  • In Favour of Both, Partially
  • Citation Number : TS-1509-ITAT-2026(Mum)
  • Tax Payer : Jindal Combines Pvt Ltd
Income tax Appellate Tribunal

ITAT: Sec. 127 transfer order overrides CBDT administrative instructions; Remits to AO to verify jurisdiction for Sec. 148 notice

  • In Favour of Assessee
  • Citation Number : TS-1508-ITAT-2026(Mum)
  • Tax Payer : Ravindra Matadin Modi
High Court

HC: Allows Sec. 244A(1)(b) interest on Rs. 2.50 cr. refund, rejects Revenue’s reliance on subsequently inserted Sec. 244A(1B)

  • In Favour of Assessee
  • Citation Number : TS-1507-HC-2026(GUJ)
  • Tax Payer : Maharashtra Border Check Post Network Ltd
Income tax Appellate Tribunal

ITAT: Restores Sec. 68 addition on penny-stock LTCG, holds disproportionate price rise supports bogus-gain finding

  • In Favour of Revenue
  • Citation Number : TS-1505-ITAT-2026(Mum)
  • Tax Payer : Ajay Shankarlal Mittal
High Court

HC: Sec. 263 revision cannot be invoked against Sec. 143(1) intimation sans adjustment; Quashes revision notice

  • In Favour of Assessee
  • Citation Number : TS-1506-HC-2026(KAR)
  • Tax Payer : Mukesh Bansal
High Court

HC: Quashes reassessment on issues already examined u/s 143(3) assessment & contrary to binding AAR findings

  • In Favour of Assessee
  • Citation Number : TS-1503-HC-2026(DEL)
  • Tax Payer : Elsevier BV
Income tax Appellate Tribunal

ITAT: Deletes addition basis unauthenticated pen-drive, evidence lacking Sec. 65B certification & uncorroborated surrendered income

  • In Favour of Assessee
  • Citation Number : TS-1502-ITAT-2026(DEL)
  • Tax Payer : Jeetmal Choraria
Income tax Appellate Tribunal

ITAT: Upholds revisionary jurisdiction on AO's failure to examine Sec. 80AC condition before allowing Sec. 80P deduction

  • In Favour of Assessee
  • Citation Number : TS-1501-ITAT-2026(JPR)
  • Tax Payer : Lichamanpura Gram Sewa Sahkari Samiti Ltd
High Court

HC: Deletes Sec. 56(2)(viib) addition basis CA valuation; Merchant Banker requirement applies prospectively under CBDT notification

  • In Favour of Assessee
  • Citation Number : TS-1500-HC-2026(DEL)
  • Tax Payer : Delhiverypvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 153(3) limitation to be computed from disposal of MA u/s 254(2), not main appeal order

  • In Favour of Both, Partially
  • Citation Number : TS-1504-ITAT-2026(GAU)
  • Tax Payer : Md. Jiauddin Ahmed
High Court

HC: Condones 34 days ITR delay caused by COVID-19 and delayed statutory audit beyond Assessee’s control

  • In Favour of Assessee
  • Citation Number : TS-1495-HC-2026(P & H)
  • Tax Payer : Alaknanda Coop. Group Housing Society Ltd