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Rulings ( 15091 results )

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Income tax Appellate Tribunal

ITAT: No ad hoc addition u/s 68 on demonetisation cash sales backed by books & VAT returns

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2026(Mum)
  • Tax Payer : Mangilal Nemichand Jain
Income tax Appellate Tribunal

ITAT: No RTE violation sans economically weaker section applicants, doesn't tantamount to failure to provide free education

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-968-ITAT-2026(Bang)
  • Tax Payer : Sri Ram Educational Trust
Income tax Appellate Tribunal

ITAT: Support services not FTS sans specific provisions in India-Philippines DTAA; Deletes addition

Jul 01, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-967-ITAT-2026(DEL)
  • Tax Payer : Alstom (Shared Services) Philippines Inc.
Income tax Appellate Tribunal

ITAT: GST paid before due date u/s 139(1) deductible u/s 43B despite audit report disclosure

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2026(Bang)
  • Tax Payer : Javid Bagwan
High Court

HC: DTVsV Scheme settlement doesn't bar reopening on unrelated matters; Upholds reassessment proceedings

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-966-HC-2026(KER)
  • Tax Payer : Bhima Jewellery
Income tax Appellate Tribunal

ITAT: Delayed Form 10B filing during appeal doesn’t bar Sec. 11 exemption to Trust

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-934-ITAT-2026(Bang)
  • Tax Payer : Anasuya Foundation
Income tax Appellate Tribunal

ITAT: No TDS u/s 195 on commission as services rendered outside India; Rejects Revenue's fictional agreement claims

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-963-ITAT-2026(DEL)
  • Tax Payer : Ajay Sharma
Income tax Appellate Tribunal

ITAT: Holds professional services fees as FTS being provision of specialised consultation; Deletes subscription receipts addition

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-962-ITAT-2026(DEL)
  • Tax Payer : Cloudera Inc.
Income tax Appellate Tribunal

ITAT: Cannot apply Rule 8D mechanically solely on existence of exempt income; Deletes hypothetical disallowance u/s 14A

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2026(Mum)
  • Tax Payer : Prem Nandkumar Kalati
Income tax Appellate Tribunal

ITAT: Trust eligible for adjustment of excess income application in earlier years against income of relevant AY

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-960-ITAT-2026(HYD)
  • Tax Payer : Nizamia Hyderabad Womens Association Trust
Income tax Appellate Tribunal

ITAT: Holds notice u/s 148 legally unsustainable due to failure to satisfy conditions u/s 149(1)(b); Quashes notice

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2026(HYD)
  • Tax Payer : Sohini Developers LLP
Income tax Appellate Tribunal

ITAT: Reprimands Revenue for making insolent comments; Cautions for adherence to ‘Laxman Rekha’ of judicial discipline

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2026(DEL)
  • Tax Payer : Gilead Aviation Ireland 1 Limited
Income tax Appellate Tribunal

ITAT: Tolerance band being beneficial provision, applies retrospectively; Deletes Sec. 50C addition

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2026(HYD)
  • Tax Payer : Kondal Rao Kurmaiahgari
Income tax Appellate Tribunal

ITAT: Proviso to Sec. 2(15) inapplicable, as trust’s activities of printing books, constitutes educational activity

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-956-ITAT-2026(Bang)
  • Tax Payer : Rashtrotthana Sahitya and Mudrana Trust
Income tax Appellate Tribunal

ITAT: Electronic medium doesn't convert simple advertising into technical service; Automated Google adwords not FTS

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-955-ITAT-2026(HYD)
  • Tax Payer : Head Digital Works Private Limited
Income tax Appellate Tribunal

ITAT: Holds Sec. 148 notice within limitation, applying time exclusions under third & fourth provisos to Section 149

Jun 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-954-ITAT-2026(Ahd)
  • Tax Payer : Pinkiben Riddheshkumar Bhandari
Income tax Appellate Tribunal

ITAT: PILCOM lacks independent existence, BCCI income exempt u/s 10(23); Deletes unjustified tax on outside matches

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-953-ITAT-2026(Mum)
  • Tax Payer : Board of Control for Cricket in India
Income tax Appellate Tribunal

ITAT: Payment to occupants/tenants as compensation for vacating property, an allowable accrued business liability

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-952-ITAT-2026(Mum)
  • Tax Payer : Svadeshi Enterprises (Mumbai)
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A cash deposit addition routed through suspicious society; Remits back for denovo adjudication

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-949-ITAT-2026(Ahd)
  • Tax Payer : Rameshbhai Mangalbhai Patel
High Court

HC: Sets aside ITAT order for non-adjudication of non-compliance with Sec. 144B jurisdictional issue along with merits

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-948-HC-2026(BOM)
  • Tax Payer : Accost Media LLP