Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 12098 results )

Filters
Income tax Appellate Tribunal Latest

ITAT: Revision order on issues not subject matter of appellate proceedings, is valid

Jan 18, 2025
  • In Favour of Revenue
  • Citation Number : TS-24-ITAT-2025(RAI)
  • Tax Payer : Vijay Kumar Patel
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 40(a)(ia) on account of reimbursement of expenses

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-14-ITAT-2025(Mum)
  • Tax Payer : CRISIL Limited
Income tax Appellate Tribunal

ITAT: Reassessment basis DRI report alleging unaccounted foreign remittances valid; Affirms ‘reasons to believe’ on tangible material sufficient

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2024(DEL)
  • Tax Payer : Sanjeev Wadhwa
Income tax Appellate Tribunal

ITAT: Assessment without Sec.153D approval void; Sec.153D approval for “each assessment year” separately

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-32-ITAT-2025(RAI)
  • Tax Payer : NR TMT (India) Pvt. Ltd.
High Court

HC: Directs processing the condonation application for delayed ITRs pending over 5 years

Jan 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-33-HC-2025(RAJ)
  • Tax Payer : Late Kanta Devi Jain, Through her Legal Heir Shri Sunil Mittal
High Court

HC: Assessment on non-existent entity, a fatal flaw, cannot be rescued u/s 292B; Distinguishes Sky Light decision

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-31-HC-2025(DEL)
  • Tax Payer : Vedanta Ltd
Income tax Appellate Tribunal

ITAT: Upholds CIT(A) order, rejecting books of accounts u/s 145(3), concurs with profit estimation & deletes addition

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2025(CHNY)
  • Tax Payer : SEBCO Property Private Limited
Income tax Appellate Tribunal

ITAT: Upholds CIT(A) order deleting penalty u/s 270A, initiated casually, specific penalty limb not mentioned

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2025(Bang)
  • Tax Payer : L. Javerchand Jewellers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Adjustments u/s 143(1) sans any notice to Assessee, violation of Sec. 143(1)(a), intimation illegal

Jan 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-28-ITAT-2025(Bang)
  • Tax Payer : Microland Limited
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Sustains refusal of property attachment, properties & transaction not Benami

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-27-PBPTAT-2025(DEL)
  • Tax Payer : Ponnaganti Karunakara & Ors
Income tax Appellate Tribunal

ITAT: Receipts for maintenance, support & additional services not FTS under Article 12(4)(b) India-Singapore DTAA

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2025(Mum)
  • Tax Payer : Murex Southeast Asia Pvt. Ltd
High Court

HC: Information under second notice u/s 148A(b) different from first notice, not a continuation, limitation expired

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-25-HC-2025(DEL)
  • Tax Payer : Capital Property Consultants
Income tax Appellate Tribunal

ITAT: Holds rental income from factory premises taxable u/s 57, allows deduction of keep-up expenses

Jan 16, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-23-ITAT-2025(Mum)
  • Tax Payer : Janak Texturisers Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remands issue of TDS deductibility on payment to CFS, considering Assessee as ‘principal’ not ‘intermediary’

Jan 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-22-ITAT-2025(CHNY)
  • Tax Payer : J-Ark Logistics (P) Ltd
High Court

HC: Employee secondment does not constitute PE, not adding to generation of income in India; Refers Hyatt International

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-21-HC-2025(DEL)
  • Tax Payer : SAMSUNG ELECTRONICS CO. LTD
High Court

HC: Quashes best judgment assessment, case unilaterally transferred without complying with Sec. 127

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-20-HC-2025(HP)
  • Tax Payer : Deluxe Enterprises
Income tax Appellate Tribunal

ITAT: No profit attribution on offshore sale of equipment, rejects force of attraction application, deletes addition

Jan 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-19-ITAT-2025(DEL)
  • Tax Payer : Smiths Detection Asia Pacific Pte. Ltd
High Court

HC: Holds Assessee’s power generation unit to be eligible for deduction u/s 80-IA

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-976-HC-2024(RAJ)
  • Tax Payer : Hindustan Zinc Ltd
Income tax Appellate Tribunal

ITAT: Salary for services rendered outside India though received in India not taxable u/s 9(1)(ii)

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-18-ITAT-2025(Mum)
  • Tax Payer : Mridula Jha Jena
Income tax Appellate Tribunal

ITAT: Directs AO for denovo assessment, allow expenditure, commercial exploitation date of tracks relevant

Jan 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-17-ITAT-2025(DEL)
  • Tax Payer : Aalap Digital Music Pvt. Ltd