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Rulings ( 15385 results )

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Supreme Court

SC: Copy of SC order remitting one batch of JAO-FAO cases to HC

  • In Favour of Assessee
  • Citation Number : TS-137-SC-2026
  • Tax Payer : Vandana Malhotra
Income tax Appellate Tribunal

ITAT: ITAT: Edelweiss Investment fund eligible for exemption u/s 10(23FBA),having separate PAN procedural; No independent AIF registration required

  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2026(Mum)
  • Tax Payer : Edelweiss Crossover Opportunities Fund
Income tax Appellate Tribunal

ITAT: Rigours for Sec. 41(1) invocation absent, as no cessation/remission of trading liability; Remands matter for verification

  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2026(Mum)
  • Tax Payer : Efkon India Private Limited
Income tax Appellate Tribunal

ITAT: Agreement date is "appointed date" for Sec. 50C valuation; Directs verification of agreement date SDV & consult DVO

  • In Favour of Assessee
  • Citation Number : TS-134-ITAT-2026(CHANDI)
  • Tax Payer : Monica Bibbly Sood
High Court

HC: Blind reliance on AO's finding, ignoring judicial precedents makes order unlawful; Directs issue of 2% certificate

  • In Favour of Assessee
  • Citation Number : TS-133-HC-2026(DEL)
  • Tax Payer : Branch Metrics Inc
Income tax Appellate Tribunal

ITAT: Agreement with partnership firm doesn't make Assessee agent of NRI partner u/s 163(1)(c); Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-132-ITAT-2026(HYD)
  • Tax Payer : Sai Pragathi Estates & Constructions Pvt. Limited
Income tax Appellate Tribunal

ITAT: Immovable property received under family settlement, not transfer, not taxable u/s 56(2)(vii)(b)

  • In Favour of Assessee
  • Citation Number : TS-131-ITAT-2026(DEL)
  • Tax Payer : Ratna Aggarwal
High Court

HC: Verified paper trail outweighs human probability test; Rejects Revenue's phantom entity theory

  • In Favour of Assessee
  • Citation Number : TS-130-HC-2026(CAL)
  • Tax Payer : Shipra Enclave Pvt Ltd
High Court

HC: HC: Rebukes Revenue’s callous approach; Slams CIT(A) & ITAT for ‘telescopic view’, not correcting AO

  • In Favour of Assessee
  • Citation Number : TS-129-HC-2026(DEL)
  • Tax Payer : International Buddhist Confederation
Income tax Appellate Tribunal

ITAT: ITAT: No business nexus, no deduction u/s 36(1)(iii): Disallows interest to Tata Chemicals on loans used to fund subsidiaries

  • In Favour of Assessee
  • Citation Number : TS-128-ITAT-2026(Mum)
  • Tax Payer : Tata Chemicals Ltd
High Court

HC: Revenue to explore service through other modes if portal notice goes unanswered; Cites ex-parte order an 'empty formality'

  • In Favour of Both, Partially
  • Citation Number : TS-127-HC-2026(MAD)
  • Tax Payer : Arumugam Ramasamy
Income tax Appellate Tribunal

ITAT: Absence of addition or lack of detailed discussion, doesn’t render assessment erroneous; Quashes revision order

  • In Favour of Assessee
  • Citation Number : TS-126-ITAT-2026(Ahd)
  • Tax Payer : Bipinkumar Rambhai Patel
High Court

HC: HC: Rejects Revenue’s plea to treat ‘issued’ as ‘served’ u/s 143(2), as words not interchangeable; Quashes assessment

  • In Favour of Assessee
  • Citation Number : TS-125-HC-2026(TEL)
  • Tax Payer : Anupama Chand
High Court

HC: Disclosure post-survey not 'voluntary'; No interest waiver for disclosures prompted by Revenue action

  • In Favour of Revenue
  • Citation Number : TS-124-HC-2026(TEL)
  • Tax Payer : Kwatra Builders
Income tax Appellate Tribunal

ITAT: ITAT: Compensation to HUL for relinquishment of licensed user rights of trademark “Savlon”, taxable revenue receipt

  • In Favour of Revenue
  • Citation Number : TS-123-ITAT-2026(Mum)
  • Tax Payer : Hindustan Unilever Ltd
Income tax Appellate Tribunal

ITAT: Oral agreements lack legal teeth; Disallows long term capital loss on unregistered property deals

  • In Favour of Both, Partially
  • Citation Number : TS-122-ITAT-2026(DEL)
  • Tax Payer : Techno Trexim (India) Private Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 43 of BMA, discretionary & cannot be levied automatically; Restores issue to AO

  • In Favour of Assessee
  • Citation Number : TS-1766-ITAT-2025(Bang)
  • Tax Payer : Madhu Gupta
Income tax Appellate Tribunal

ITAT: ITAT: No Sec. 234C interest if advance tax paid on due date; Date of credit to department beyond Assessee's control

  • In Favour of Assessee
  • Citation Number : TS-121-ITAT-2026(Mum)
  • Tax Payer : Sporta Technologies Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Non-issuance of jurisdictional notice u/s 143(2) by appropriate authority, fatal & incurable defect; Quashes assessment

  • In Favour of Assessee
  • Citation Number : TS-120-ITAT-2026(Mum)
  • Tax Payer : Svadeshi Enterprises
Income tax Appellate Tribunal

ITAT: Directs fresh verification of pre-BMA foreign investments, holds FEMA compounding not tax immunity

  • In Favour of Revenue
  • Citation Number : TS-1765-ITAT-2025(Bang)
  • Tax Payer : Ullal Kojabba Monu