Results for "" ( 76626 results )
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Rulings Direct Tax
ITAT: Sec. 263 proceedings invalid due to plausible view by AO sans prejudice to Revenue
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1432-ITAT-2025(Mum)
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Rulings Direct Tax
SC: Upholds HC's ‘Knowledge = Receipt’ interpretation u/s 153(2A); Rejects Revenue's SLP
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1437-SC-2025
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Rulings Transfer Pricing
ITAT: Upholds validity of TPO-reference, rules on treatment of ESOP expense, functional classification, etc
Nov 03, 2025- In Favour of Both, Partially
- Citation Number : TS-641-ITAT-2025(Bang)-TP
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Rulings Transfer Pricing
ITAT: Deletes addition made qua reimbursement for IT support services treated as FIS; Follows earlier orders
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-647-ITAT-2025(DEL)-TP
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Rulings Direct Tax
ITAT: Revision invalid given unexplained deposit duly inquired during assessment & no error found
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1412-ITAT-2025(Bang)
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Rulings Direct Tax
ITAT: Quashes proceedings u/s 263 initiated mechanically on AO’s proposal sans independent satisfaction
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1411-ITAT-2025(Bang)
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Rulings Direct Tax
ITAT: Deletes ad hoc addition u/s 69A for unexplained cash-deposits, given overall source stood accepted
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1379-ITAT-2025(Mum)
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Rulings Direct Tax
ITAT: Allows appropriation of cash seized against the self-assessment tax liability
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1435-ITAT-2025(DEL)
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Rulings GST
HC: Multiple invoices under one e-way-bill, a technical error, not malafide intent; Quashes penalty
Nov 03, 2025- In Favour of Petitioner
- Citation Number : TS-899-HC(ALL)-2025-GST
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Experts' Corner CL Free
Admission Overrides Technicality: Unpacking NCLAT’s Ruling on Demand Notice Service in Personal Guarantor Insolvency
Nov 03, 2025 -
Rulings Direct Tax
ITAT: Deletes Sec. 69C addition, holds investment in property made by co-owner husband in earlier AYs
Nov 03, 2025- In Favour of Assessee
- Citation Number : TS-1433-ITAT-2025(Ahd)
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Experts' Corner Direct Tax
Recent Delhi ITAT Ruling on LTCG u/s 115BAA – Need for a Fresh Look?
Nov 03, 2025