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Rulings ( 13941 results )

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High Court Latest

HC: Sec. 40(a)(i) disallowance unsustainable on unclaimed external development charges paid to HUDA

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-161-HC-2026(DEL)
  • Tax Payer : Bharti Land Limited
High Court

HC: Registration u/s 12A rendered infructuous due to subsequent registration u/s 12AB & its reversal; Question of ‘education’ left open

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-168-HC-2026(MAD)
  • Tax Payer : Sri Mariamman Educational
High Court

HC: Upholds addition on bank stock statement as Assessee failed to disprove authenticity despite cross examination opportunity

Feb 14, 2026
  • In Favour of Revenue
  • Citation Number : TS-166-HC-2026(P & H)
  • Tax Payer : Loomba Manufacturing Syndicate Ludhiana
Income tax Appellate Tribunal

ITAT: Dismisses MA on review of remand directions in slump sale case; No rectification invocable for reconsideration of merits

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-174-ITAT-2026(Mum)
  • Tax Payer : Sodexo Facilities Management Services India Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 153A addition solely based on undated & uncorroborated loose sheets; Relies on Common Cause ruling

Feb 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-173-ITAT-2026(DEL)
  • Tax Payer : Shri Dheeraj Chaudhary
High Court

HC: Slams Revenue’s approach rendering Sec. 197 as ‘waste piece of paper’; Orders Nil-certificate issuance

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-171-HC-2026(DEL)
  • Tax Payer : Aecom Intercontinental Holdings Uk Ltd
High Court

HC: Re-assessment basis 'audit objection' unsustainable; Letter of law prevails over huge stakes

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-172-HC-2026(DEL)
  • Tax Payer : NTPC Ltd.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69 as source of expenditure duly explained & recorded in books

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-170-ITAT-2026(DEL)
  • Tax Payer : Ritu Bhandula
Income tax Appellate Tribunal

ITAT: Mere reliance on RP report filed before NCLT insufficient to establish misappropriation; Deletes Sec. 69A addition

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-169-ITAT-2026(DEL)
  • Tax Payer : Uday Kumar
High Court

HC: Denial of Sec. 11 exemption for minor Form-10B delay causes genuine hardship; Condones delay & quashes order

Feb 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-167-HC-2026(BOM)
  • Tax Payer : Dawat E Islami Hind
Income tax Appellate Tribunal

ITAT: No Sec. 14A disallowance where no exempt income earned; Allows withdrawal of suo motu disallowance

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-165-ITAT-2026(Mum)
  • Tax Payer : The Shri Hari Trust
Income tax Appellate Tribunal

ITAT: In controversial Buckeye Trust case, ITAT upholds PCIT's revisionary order

Feb 12, 2026
  • In Favour of Revenue
  • Citation Number : TS-164-ITAT-2026(Bang)
  • Tax Payer : Buckeye Trust
Income tax Appellate Tribunal

ITAT: Sec. 144 assessment by non-jurisdictional AO void ab initio sans valid transfer u/s 127

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-163-ITAT-2026(CHNY)
  • Tax Payer : Haneef Akbar Basha
Income tax Appellate Tribunal

ITAT: “Wisely crafted reasoning” mere pretense, quashes reassessment for lack of application of mind

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-162-ITAT-2026(Ahd)
  • Tax Payer : Hasmukh Ugarchand Gadhecha
Income tax Appellate Tribunal

ITAT: CIT (A)'s lifting of facts/figures from another case, glaring non-application of mind; Remits matter

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-159-ITAT-2026(Mum)
  • Tax Payer : Novartis India Ltd
High Court

HC: Revenue obliged to consider last modified return u/s 170A; Quashes post-assessment scrutiny notices

Feb 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-158-HC-2026(BOM)
  • Tax Payer : Bajaj Electricals Limited
Income tax Appellate Tribunal

ITAT: Despite salary credit in NRE account, affirms non-taxability for services rendered outside India

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-157-ITAT-2026(Ahd)
  • Tax Payer : Kaushal Ganpatbhai Patel
Income tax Appellate Tribunal

ITAT: Sec. 263 order not sustainable where AO made due enquiry and took plausible view

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-156-ITAT-2026(Bang)
  • Tax Payer : BSNL Employees Co-operative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Reduces Sec. 271AAB penalty to 30% citing lapses in search officer’s questioning

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-155-ITAT-2026(Kol)
  • Tax Payer : Anurag Kyal
Income tax Appellate Tribunal

ITAT: Quashes assessment for non-service of order and notice, cites clear miscarriage of justice

Feb 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-154-ITAT-2026(DEL)
  • Tax Payer : Zeliant Corp