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Rulings ( 14586 results )

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Income tax Appellate Tribunal

ITAT: Sec. 14A disallowance unsustainable on interest receipts between BNP Paribas HO & Branch basis 'mutuality principle'

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-470-ITAT-2026(Mum)
  • Tax Payer : BNP Paribas SA
High Court

HC: Capital gain on business assets to pass through Profit & Loss account, not reserves, for Section 115JB book profits

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-469-HC-2026(MAD)
  • Tax Payer : PVP Corporate Parks Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excessive remuneration to related persons, without extra work, unjustified; Confirms Sec. 40A(2)(b) disallowance

Apr 02, 2026
  • In Favour of Revenue
  • Citation Number : TS-461-ITAT-2026(Ahd)
  • Tax Payer : R. Kumar
Income tax Appellate Tribunal

ITAT: ITAT: Accounting Standards cannot override tax rules; Rejects FMV for Rule 8D computations

Apr 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-460-ITAT-2026(Mum)
  • Tax Payer : The Bombay Dyeing and Manufacturing Company Limited
High Court

HC: Reaffirms Assessee’s absolute right to choose remedy u/s 264; No penalty on debatable issues

Apr 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-459-HC-2026(BOM)
  • Tax Payer : GM Modular Private Limited
High Court

HC: Sets aside assessment order as signed beyond period of limitation prescribed u/s 153(1)

Apr 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-458-HC-2026(BOM)
  • Tax Payer : ECGC Limited
Income tax Appellate Tribunal

ITAT: ITAT: Tax dues not claimed in resolution plan, cannot be recovered from Assessee undergoing IBC proceedings

Apr 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-457-ITAT-2026(Bang)
  • Tax Payer : Metrik Infra Projects Pvt. Ltd
High Court

HC: HC: Clarifies jurisdictional power under Article 226(2) in Capgemini case; Quashes 20-year old notices/demand sans records

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-455-HC-2026(BOM)
  • Tax Payer : Capegemini Technology Services India Ltd
Income tax Appellate Tribunal

ITAT: Validates promoter’s infusion of funds via CCDs to settle bank debt, cites not colourable device

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-454-ITAT-2026(DEL)
  • Tax Payer : Subhash Chander Agarwal
High Court

HC: HC: Holding entire purchases as bogus merely basis sales tax information, unjustified; Restricts addition to 10%

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-452-HC-2026(BOM)
  • Tax Payer : Amcon Construction
Supreme Court

SC: SC: Copy of order dismissing Revenue's SLP on taxability of income from online aggregator providing course content

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-453-SC-2026
  • Tax Payer : Coursera Inc.
Income tax Appellate Tribunal

ITAT: Deletes addition for overlapping period against Kazakh resident, as per tie-breaker under Article 4(2) of DTAA

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-451-ITAT-2026(Bang)
  • Tax Payer : Pradeep Narasimhan
Income tax Appellate Tribunal

ITAT: No disallowance u/s 14A if exempt income is incidental to trading operations

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-450-ITAT-2026(DEL)
  • Tax Payer : PNB Gilts Ltd
Income tax Appellate Tribunal

ITAT: Condones 119-days delay due to bona fide ignorance of assessment order, lack of professional assistance

Apr 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-449-ITAT-2026(Bang)
  • Tax Payer : Sasihithlu Venkateshi Srilakshmiprasad
Income tax Appellate Tribunal

ITAT: ITAT: Summary intimation u/s 143(1) cannot override / contradict concluded scrutiny assessment

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-448-ITAT-2026(Mum)
  • Tax Payer : TML Benefit Trust
Income tax Appellate Tribunal

ITAT: Payment towards title process services from Indian AE, not ‘royalty’ under India-US DTAA

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-446-ITAT-2026(DEL)
  • Tax Payer : Coforge BPS America Inc.
Income tax Appellate Tribunal

ITAT: No Sec. 56(2)(viib) addition on valid CA valuation, cites Merchant Banker Rule not applicable

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-447-ITAT-2026(DEL)
  • Tax Payer : Lord Shiva Construction Co. Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Remands to AO for addressing mismatch in reporting of warranty provision as per IND AS 37

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-443-ITAT-2026(DEL)
  • Tax Payer : Whirlpool of India Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Reaffirms binding nature of jurisdictional precedents; CPC cannot settle "debatable issues" u/s 143(1) intimations

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-445-ITAT-2026(Bang)
  • Tax Payer : CAE Simulation Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Non-compliance of statutory mandate u/s 148B leads to assessments as non-est; Quashes assessments

Mar 31, 2026
  • In Favour of Assessee
  • Citation Number : TS-444-ITAT-2026(DEL)
  • Tax Payer : Vijay Kumar Agarwal