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Rulings ( 15356 results )

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Income tax Appellate Tribunal

ITAT: Deletes disallowance of depreciation on goodwill against Capgemini, as transaction not a colorable device

  • In Favour of Assessee
  • Citation Number : TS-1246-ITAT-2026(PUN)
  • Tax Payer : Capgemini Technology Services India Limited (Previously known as Aricent Technologies Holdings Ltd.)
Income tax Appellate Tribunal

ITAT: Buy-back receipts of non-resident company outside Sec. 5(2) scope; Rejects Sec. 56(2)(viia) invocation

  • In Favour of Assessee
  • Citation Number : TS-1245-ITAT-2026(DEL)
  • Tax Payer : Gamma Pizzakraft Lanka (Pvt.) Ltd
Income tax Appellate Tribunal

ITAT: Advance is fund outflow, not undisclosed income; Sec. 132(4) surrender alone doesn't trigger Sec. 271AAB penalty

  • In Favour of Assessee
  • Citation Number : TS-1237-ITAT-2026(JPR)
  • Tax Payer : Kanhaiyalal Rameshwar Das
Income tax Appellate Tribunal

ITAT: Lack of technology transfer renders US entity's SaaS receipts non-FIS, fails make available test

  • In Favour of Assessee
  • Citation Number : TS-1239-ITAT-2026(DEL)
  • Tax Payer : Branch Metrics Inc
Income tax Appellate Tribunal

ITAT: Tax authorities bound by approved IBC-Plan; IndusInd General Insurance's antecedent tax proceedings extinguished

  • In Favour of Assessee
  • Citation Number : TS-1236-ITAT-2026(Mum)
  • Tax Payer : Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited)
High Court

HC: Double taxation due to timing of tax orders qualifies as error, rectifiable u/s 264; Remands matter

  • In Favour of Assessee
  • Citation Number : TS-1235-HC-2026(TEL)
  • Tax Payer : Premier Solar Power tech Private Limited
Income tax Appellate Tribunal

ITAT: Assessee not liable for broker manipulation sans proof of price-rigging link; Deletes penny stock addition

  • In Favour of Assessee
  • Citation Number : TS-1234-ITAT-2026(Ahd)
  • Tax Payer : Payal Manan Shah
Income tax Appellate Tribunal

ITAT: Quashes Sec. 271D penalty for being barred by limitation specified u/s 275(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-1233-ITAT-2026(DEL)
  • Tax Payer : Daya Kishan
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision; AO’s discretionary penalty initiation cannot make assessment erroneous

  • In Favour of Assessee
  • Citation Number : TS-1232-ITAT-2026(Ahd)
  • Tax Payer : Kamalkant Bhagwatiprasad Oza
Income tax Appellate Tribunal

ITAT: Retrospective Sec. 147A amendment cannot trigger Sec. 254(2) rectification of pre-amendment ITAT order

  • In Favour of Assessee
  • Citation Number : TS-1230-ITAT-2026(HYD)
  • Tax Payer : Mohd. Shoaib Ur Rahman
Income tax Appellate Tribunal

ITAT: Sec. 237 mandates TDS refund after Nil assessment; Rejects denial based on hyper-technical grounds

  • In Favour of Assessee
  • Citation Number : TS-1231-ITAT-2026(DEL)
  • Tax Payer : D.B. Engineering P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Business commencement date cannot override legal incorporation date for Sec. 54GB exemption

  • In Favour of Revenue
  • Citation Number : TS-1229-ITAT-2026(HYD)
  • Tax Payer : Kamal Chand Jain
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 69A addition on on-money receipts duly explained and accepted as business receipts

  • In Favour of Assessee
  • Citation Number : TS-1223-ITAT-2026(Mum)
  • Tax Payer : Roma Builders Private Limited
Income tax Appellate Tribunal

ITAT: No BMA liability for foreign accounts created through identity theft fraud, basis confirmation from Special Court

  • In Favour of Assessee
  • Citation Number : TS-1228-ITAT-2026(DEL)
  • Tax Payer : Tarun Trikha
Income tax Appellate Tribunal

ITAT: ITAT: Registration u/s 12AB cannot be denied solely for absence of formal trust deed

  • In Favour of Assessee
  • Citation Number : TS-1217-ITAT-2026(Mum)
  • Tax Payer : ST.Josephs High School
Income tax Appellate Tribunal

ITAT: ITAT: Rejecting extreme valuations, adopts 'thumb rule' estimate to decide software patent royalty issue

  • In Favour of Both, Partially
  • Citation Number : TS-1226-ITAT-2026(DEL)
  • Tax Payer : Upaid Systems Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's arguments on Mauritius DTAA applicability vis-a-vis loss carry forward

  • In Favour of Assessee
  • Citation Number : TS-1224-ITAT-2026(Mum)
  • Tax Payer : Wexford Spectrum Investors Mauritius Limited
High Court

HC: HC: Sec. 245D 18-month timeline mandatory; Quashes time-barred settlement order as nullity

  • In Favour of Assessee
  • Citation Number : TS-1222-HC-2026(ALL)
  • Tax Payer : B.L. Agro Industries Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes penalty u/s 271(1)(c) for concealment for invalid initiation of penalty proceedings

  • In Favour of Assessee
  • Citation Number : TS-1221-ITAT-2026(CHNY)
  • Tax Payer : Jayapriya Company
Income tax Appellate Tribunal

ITAT: ITAT: Rejects Sec. 2(15) invocation as rental income earned by trust not commercial venture; Sec. 11 exemtion denial unsustainable

  • In Favour of Assessee
  • Citation Number : TS-1220-ITAT-2026(Mum)
  • Tax Payer : Kandivli Halai Lohana Mitra Mandal Trust