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Rulings ( 14489 results )

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Income tax Appellate Tribunal

ITAT: Allows Sec. 54F deduction & quashes entire reassessment based on wrong appreciation of facts

Mar 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-367-ITAT-2026(Ahd)
  • Tax Payer : Romaben Keyur Thakore Legal heir of Late Anandiben Jitendrabhai Shah
Income tax Appellate Tribunal

ITAT: ITAT: Mandatory SCN for enhancement; CIT(A)’s direction to tax global salary without Sec. 251(2) compliance, unsustainable

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-366-ITAT-2026(Mum)
  • Tax Payer : Mrigesh Gaurav
Income tax Appellate Tribunal

ITAT: ITAT: Shilpa Shetty’s gift case remanded for verification sans transaction details & documents

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-365-ITAT-2026(Mum)
  • Tax Payer : Shilpa Shetty Kundra
Income tax Appellate Tribunal

ITAT: ITAT: Taxing an amount already offered to tax, tantamount to double taxation; Deletes addition u/s 68 & 69C

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-364-ITAT-2026(DEL)
  • Tax Payer : PBG International Private Limited
Income tax Appellate Tribunal

ITAT: Arrangement of sharing IPO costs between company & Assessee-seller, not "colourable device"; Allows deduction u/s 48(i)

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-363-ITAT-2026(Mum)
  • Tax Payer : Zarah Rafique Malik
High Court

HC: Periodic payments doesn't convert developer into contractor; Allows Sec. 80-IA deduction for infrastructure projects

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-362-HC-2026(BOM)
  • Tax Payer : Patel Engg. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Holds Escorts Ltd. eligible for Sec. 37(1) deduction towards payment of corporate guarantee arbitration award

Mar 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2026(DEL)
  • Tax Payer : Escorts Limited
Income tax Appellate Tribunal

ITAT: DTAA gross taxation of ECB interest income bars Sec. 44C deduction claim

Mar 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-360-ITAT-2026(DEL)
  • Tax Payer : The Bank Of Tokyo-Mitsubishi Ufj Ltd
Income tax Appellate Tribunal

ITAT: Gains on stock derivatives trading not taxable as capital gains under Article 13(3A) of India-Mauritius DTAA

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2026(DEL)
  • Tax Payer : Estee India Fund
Income tax Appellate Tribunal

ITAT: Confirms revision order considering incomplete submissions of details by Assessee & inadequate enquiry by AO

Mar 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-355-ITAT-2026(DEL)
  • Tax Payer : Microteck Infrastructure Private Limited
High Court

HC: Reassessment proceedings cannot be initiated to review earlier stand adopted during original assessment

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-354-HC-2026(GUJ)
  • Tax Payer : Dignesh Pramukhlal Patel
High Court

HC: Sale consideration on assignment of self-generated trademarks not taxable as capital asset

Mar 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-353-HC-2026(GUJ)
  • Tax Payer : Zydus Lifesciences Limited
High Court

HC: Non-resident’s foreign bank deposits ineligible for Indian taxation; Deletes addition

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-352-HC-2026(BOM)
  • Tax Payer : Dipendu Bapalal Shah
Income tax Appellate Tribunal

ITAT: Upholds Sec. 43B disallowance on employee liability transferred on slump sale sans actual payment prior to due date u/s 139(1)

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2026(HYD)
  • Tax Payer : Corteva Agriscience Services India Private Limited
Income tax Appellate Tribunal

ITAT: Reassessment based on suspicion of fund rotation sans tangible material indicating escapement of income unsustainable

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-345-ITAT-2026(DEL)
  • Tax Payer : East Delhi Leasing P. Ltd
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 12AB registration cancellation of microfinance entity; Remits matter for fresh adjudication on public utility

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-348-ITAT-2026(DEL)
  • Tax Payer : Micro Finance Industry
Income tax Appellate Tribunal

ITAT: Surcharge not leviable on discretionary trust taxed at maximum marginal rate where income below Rs. 50 Lacs

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-341-ITAT-2026(Kol)
  • Tax Payer : Chanda Bharech Beneficiary Trust
High Court

HC: Quashes reassessment notice for AY 2014-15, as falling beyond 10 year limitation from searched AY

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-340-HC-2026(GUJ)
  • Tax Payer : Dilipbhai Prabhudas Patel
Income tax Appellate Tribunal

ITAT: Sets aside reassessment in deceased's name as null and void; Follows Savita Kapila

Mar 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-351-ITAT-2026(DEL)
  • Tax Payer : Neeraj Kataria
High Court

HC: No enforcement of outstanding demand where ‘assessee-not-in default’ vide Tribunal finding; Quashes orders

Mar 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-349-HC-2026(DEL)
  • Tax Payer : Oravel Stays Limited