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Rulings ( 13153 results )

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Income tax Appellate Tribunal Latest

ITAT: Amount held in current a/c considered ‘classified and proper investment’, eligible for exemption u/s 11

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1142-ITAT-2025(DEL)
  • Tax Payer : Gangarani Balika Vidhyalya
Income tax Appellate Tribunal

ITAT: Receipts from supply of End-User Licenses not taxable as Royalty under Article 12(3) of India-US DTAA

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1141-ITAT-2025(Mum)
  • Tax Payer : Trans Union LLC
Income tax Appellate Tribunal

ITAT: Deletes disallowance of entire purchases given genuineness explained with plausible evidence

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1135-ITAT-2025(DEL)
  • Tax Payer : Spectra Televentures Pvt.Ltd
Income tax Appellate Tribunal

ITAT: Reduces penalty citing AO’s omission to adhere to statutory framework u/s 271(1)(b)

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1123-ITAT-2025(Ahd)
  • Tax Payer : Harshadkumar Bhogilal Raval
Income tax Appellate Tribunal

ITAT: Quashes CIT(E) order denying approval u/s 80G(5)(iii) sans violation; Relies on Neel Gagan

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1118-ITAT-2025(DEL)
  • Tax Payer : Saraswati Memorial Trust
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69C addition on bogus purchases to 3%, basis order in earlier AYs

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1117-ITAT-2025(Mum)
  • Tax Payer : KDM Impex
Income tax Appellate Tribunal

ITAT: Vague satisfaction note lacking precision, vitiates assessment u/s 153C

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1140-ITAT-2025(DEL)
  • Tax Payer : Olympus Realtors (P) Ltd
High Court

HC: Loss set-off claim cannot be denied over technicalities, rules genuine hardship justifies delay in return filing

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1139-HC-2025(GUJ)
  • Tax Payer : Manish Popatbhai Jiwani HUF
High Court

HC: Quashes reassessment proceedings, no link between cash deposit during demonetization & escaped income

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1138-HC-2025(GUJ)
  • Tax Payer : Ashapura Transport Co
High Court

HC: Quashes addition u/s 69A, criticizes AO for guesswork in demonetization cash deposit case

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1137-HC-2025(CHAT)
  • Tax Payer : Nanakchand Agrawal
Income tax Appellate Tribunal

ITAT: Allows carry forward of long-term capital loss on post-2017 share sale u/s 74; Clarifies DTAA & loss carry forward rules

Sep 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1136-ITAT-2025(Mum)
  • Tax Payer : Atyant Capital India Fund - I
Income tax Appellate Tribunal

ITAT: Quashes revision qua unexplained share application money; AO’s view plausible basis due inquiry

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1132-ITAT-2025(DEL)
  • Tax Payer : Surya Roshni Limited
Income tax Appellate Tribunal

ITAT: Leased aircraft at exclusive disposal of lessee, no PE under India-Ireland DTAA; Follows Sky high ruling

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1126-ITAT-2025(Mum)
  • Tax Payer : Sunflower Aircraft Leasing Limited
Income tax Appellate Tribunal

ITAT: Quashes reassessment sans mandatory procedure u/s 148A; Dispatch date sine qua non for issuance u/s 148

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1131-ITAT-2025(DEL)
  • Tax Payer : RBA Buildtech Pvt. Ltd.
High Court

HC: Allows unconditional grant of stay, Tribunal orders binding on Revenue, directs expeditious disposal

Aug 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1125-HC-2025(BOM)
  • Tax Payer : Supremus Lower Parel Premises Pvt. Ltd
High Court

HC: Upholds assessment u/s 147 on evaluation of ‘surviving period’ following coordinate bench directions in Kanwaljeet Kaur

Aug 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1134-HC-2025(DEL)
  • Tax Payer : Meena Chawla
Income tax Appellate Tribunal

ITAT: Faults Revenue for misunderstanding guidance note on AS-9; Rejects percentage completion method application

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1130-ITAT-2025(Ahd)
  • Tax Payer : Ambrosia Realty
Income tax Appellate Tribunal

ITAT: Third Member quashes reassessment due to Revenue's failure to prove service of notice

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1129-ITAT-2025(DEL)
  • Tax Payer : Highvista Buildcon P. Ltd
Income tax Appellate Tribunal

ITAT: Management & consultancy services, sans satisfaction of ‘make available’ clause, not FTS under India-Singapore DTAA

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1128-ITAT-2025(DEL)
  • Tax Payer : Keller Asia Pacific Ltd
Income tax Appellate Tribunal

ITAT: Incidental incomes part of business profits; Infosys eligible for deduction u/s 10AA

Aug 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1127-ITAT-2025(Bang)
  • Tax Payer : Infosys Limited