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Rulings ( 15385 results )

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Income tax Appellate Tribunal

ITAT: Quashes reassessment sans live link between information & AO's belief of income escapement

  • In Favour of Assessee
  • Citation Number : TS-198-ITAT-2026(DEL)
  • Tax Payer : JHS Svendgaard Laboratories Ltd
Income tax Appellate Tribunal

ITAT: Condones 1835-days’ delay caused due to confusion over identical assessment, rectification orders

  • In Favour of Assessee
  • Citation Number : TS-197-ITAT-2026(Bang)
  • Tax Payer : Adaragunchi Mahila Co-operative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Protective addition u/s 69 not sustainable wherein substantive addition deleted on merits

  • In Favour of Assessee
  • Citation Number : TS-191-ITAT-2026(Mum)
  • Tax Payer : Dhiraj Solanki
Income tax Appellate Tribunal

ITAT: Jointly owned house doesn’t bar Sec. 54F exemption, proviso not applicable to co-owner

  • In Favour of Assessee
  • Citation Number : TS-196-ITAT-2026(Kol)
  • Tax Payer : Saroj Goenka
Income tax Appellate Tribunal

ITAT: Sec. 80P deduction allowable from gross total income, not restricted to income under PGBP

  • In Favour of Assessee
  • Citation Number : TS-190-ITAT-2026(Bang)
  • Tax Payer : Karnataka Telecom Department Employees Co-operative Society Limited
High Court

HC: Rules demand notice u/s 156 invalid without prior recourse to Sec. 147; Quashes Rs. 5 Cr demand

  • In Favour of Assessee
  • Citation Number : TS-195-HC-2026(GUJ)
  • Tax Payer : Zydus Infrastructure Private Limited
Income tax Appellate Tribunal

ITAT: Denies depreciation on fictitious goodwill in related party amalgamation; Buy-back a DDT evasion tool

  • In Favour of Revenue
  • Citation Number : TS-194-ITAT-2026(PUN)
  • Tax Payer : Aptara Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Grants exemption u/s 54 as possession of new property taken within 2 years from sale of original asset

  • In Favour of Assessee
  • Citation Number : TS-193-ITAT-2026(Mum)
  • Tax Payer : Prakash Devidas
High Court

HC: AO lacks power to deny Sec 244A interest; Grants interest on TDS refund to HCL Infotech

  • In Favour of Assessee
  • Citation Number : TS-192-HC-2026(DEL)
  • Tax Payer : HCL Infotech Pvt Ltd
Income tax Appellate Tribunal

ITAT: Mere acceptance of SBN during demonetisation period, not unexplained income; Deletes addition u/s 68

  • In Favour of Assessee
  • Citation Number : TS-189-ITAT-2026(Ahd)
  • Tax Payer : Chikhodara Sewa Sahakari Mandali Ltd
Income tax Appellate Tribunal

ITAT: Condemns AO/CIT(A) for unreasoned findings & mechanical approach; Deletes addition u/s 69A lacking evidence

  • In Favour of Assessee
  • Citation Number : TS-188-ITAT-2026(Ahd)
  • Tax Payer : Nirman
Income tax Appellate Tribunal

ITAT: No addition u/s 68 in firm's hand where capital infusion validated through banking channels

  • In Favour of Assessee
  • Citation Number : TS-187-ITAT-2026(DEL)
  • Tax Payer : Shiva And Shiva
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order against Sr. Adv. Mukul Rohatgi; Holds revision must be based on material, not mere “different view”

  • In Favour of Assessee
  • Citation Number : TS-186-ITAT-2026(DEL)
  • Tax Payer : Mukul Rohatgi
Income tax Appellate Tribunal

ITAT: Deletes Sec.68 addition; Alleged unexplained credit is income already offered to tax & not liability

  • In Favour of Assessee
  • Citation Number : TS-185-ITAT-2026(DEL)
  • Tax Payer : Fairdeal Information Technology Private Limited
Income tax Appellate Tribunal

ITAT: Statutory audit requirement u/s 44AB is mandatory despite exempt income where turnover exceeds threshold

  • In Favour of Assessee
  • Citation Number : TS-184-ITAT-2026(Kol)
  • Tax Payer : Jalpaiguri Zilla Regulated Market Committee
High Court

HC: Failure to comply with VsV 2020, automatically revives revision proceedings; Holds Assessee eligible for VsV 2024 benefit

  • In Favour of Assessee
  • Citation Number : TS-183-HC-2026(J & K)
  • Tax Payer : Vidya Sagar Sharma
Income tax Appellate Tribunal

ITAT: Procedural compliance are "handmaids of justice"; Rules delayed submission of TRC/Form 10F curable defect

  • In Favour of Assessee
  • Citation Number : TS-181-ITAT-2026(HYD)
  • Tax Payer : Thogarchedu Subha Sri
Income tax Appellate Tribunal

ITAT: Interest on FDRs taxable as IoS; Cites funds not borrowed for earning interest income but for construction

  • In Favour of Assessee
  • Citation Number : TS-180-ITAT-2026(DEL)
  • Tax Payer : Max Square Ltd
Income tax Appellate Tribunal

ITAT: Confirms addition citing Assessee’s inability to establish identity, credit worthiness & genuineness of transactions

  • In Favour of Revenue
  • Citation Number : TS-179-ITAT-2026(DEL)
  • Tax Payer : Park View Automotives P. Ltd
Income tax Appellate Tribunal

ITAT: Rejects Union Bank's 'corporate restructuring' as ground for inordinate delay in instituting appeal u/s 253(3)

  • In Favour of Revenue
  • Citation Number : TS-178-ITAT-2026(PAN)
  • Tax Payer : Union Bank of India [erstwhile Corporation Bank]