Results for "" ( 75995 results )
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Rulings Transfer Pricing
ITAT: Admits additional ground; Sets aside time barred final assessment order
Apr 20, 2026- In Favour of Assessee
- Citation Number : TS-310-ITAT-2026(DEL)-TP
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Rulings Transfer Pricing
ITAT: Deletes BLT based AMP adjustment in case of Louis Vuitton India; Follows precedents
Apr 20, 2026- In Favour of Assessee
- Citation Number : TS-309-ITAT-2026(DEL)-TP
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Rulings GST
HC: Recovery u/s 76 unsustainable where GST collected is fully remitted through another registration
Apr 20, 2026- In Favour of Petitioner
- Citation Number : TS-260-HC(MAD)-2026-GST
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Rulings Direct Tax
ITAT: Restores issue of DTAA ‘tie-break’ rule citing inadequate factors for determining centre of vital interest
Apr 20, 2026- In Favour of Both, Partially
- Citation Number : TS-559-ITAT-2026(DEL)
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Rulings Direct Tax
ITAT: Remands matter for verifying if income from sale of Priority Lending Sector Certificates, a capital receipt
Apr 20, 2026- In Favour of Assessee
- Citation Number : TS-557-ITAT-2026(CHNY)
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Rulings CL
NCLT: Post-CIRP salary payments without RP's approval amount to fraudulent trading
Apr 20, 2026 -
Rulings CL
HC: IBC offences triable by Special Court where Co.'s registered office situated
Apr 20, 2026 -
Experts' Corner Direct Tax
Capital Gains Taxation: An Analysis of the Grandfathering Clause and Its Implications
Apr 20, 2026 -
Rulings Direct Tax
ITAT: Upholds revisional jurisdiction against Amazon Retail u/s 263 due to AO's failure to conduct any inquiry
Apr 20, 2026- In Favour of Revenue
- Citation Number : TS-554-ITAT-2026(DEL)
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Rulings Direct Tax
ITAT: Running play-school/kindergarten, falls in “education” u/s 2(15); Cites early childhood schooling as formal education system
Apr 20, 2026- In Favour of Assessee
- Citation Number : TS-555-ITAT-2026(CHANDI)
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Rulings Direct Tax
ITAT: Upholds Sec. 68 addition on accommodation share capital sans Assessee’s failure to discharge primary onus
Apr 18, 2026- Citation Number : TS-549-ITAT-2026(DEL)
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Rulings Direct Tax
ITAT: Deletes Sec. 68 addition on share capital as unsustainable on proven identity, creditworthiness & genuineness despite shareholder non-appearance
Apr 18, 2026- In Favour of Assessee
- Citation Number : TS-548-ITAT-2026(Kol)
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Rulings Direct Tax
HC: Loan raising expenditure for repaying liabilities & statutory dues allowable; Cannot question Assessee’s commercial expediency
Apr 18, 2026- In Favour of Assessee
- Citation Number : TS-543-HC-2026(DEL)
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Rulings Direct Tax
ITAT: Quashes reassessment u/s 148 sans signature or valid sanction; Unsigned approval vitiates jurisdiction
Apr 18, 2026- In Favour of Assessee
- Citation Number : TS-553-ITAT-2026(Rjt)