Filters

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

Rulings ( 15119 results )

Filters
Income tax Appellate Tribunal

ITAT: Non-supply of search material to Assessee renders reassessment proceedings bad in law

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2026(Kol)
  • Tax Payer : Piyush Agarwala
Income tax Appellate Tribunal

ITAT: AO cannot randomly change revenue recognition method from PCM to POCM, as consistently followed by Assessee

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-999-ITAT-2026(DEL)
  • Tax Payer : Manchanda And Manchanda Builders Private Limited
Income tax Appellate Tribunal

ITAT: Interest payment to Universities established by State Act, covered u/s 194A(3)(iii)(f) exception; Deletes levy u/s 201(1)/201(1A)

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2026(CHNY)
  • Tax Payer : Tamil Nadu Power Finance And Infrastructure Development Corporation Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 36(1)(viia) disallowance for LIC Housing Finance; Clarifies Sec. 36(1)(viii) deduction doesn't reduce total income

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-995-ITAT-2026(Mum)
  • Tax Payer : LIC Housing Finance Limited
Income tax Appellate Tribunal

ITAT: No income attributable to Indian PE, as marketing fees paid to Indian subsidiary exceeds such attribution

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-994-ITAT-2026(Mum)
  • Tax Payer : Sabre Asia Pacific Pte. Ltd
Income tax Appellate Tribunal

ITAT: Public charitable trust taxable as AOP, not at MMR even if beneficiary shares are indeterminate

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2026(Bang)
  • Tax Payer : Anjaneya Samudaya Bhavan Trust
Income tax Appellate Tribunal

ITAT: Independent share sale and property purchase from same entity not a sham; Deletes Sec. 69 addition

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2026(Bang)
  • Tax Payer : Hirehal Jairaj Balram
Income tax Appellate Tribunal

ITAT: Proportionate share of loss to be allowed to beneficiary only on verification in hands of Trust; Remits matter

Jul 06, 2026
  • In Favour of Revenue
  • Citation Number : TS-991-ITAT-2026(HYD)
  • Tax Payer : Indira Kamineni
Income tax Appellate Tribunal

ITAT: NSEL trading dues written off on non-recovery, allowable as bad debt u/s 36(1)(vii); Deletes disallowance

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-990-ITAT-2026(Ahd)
  • Tax Payer : Hemant Brothers (Firm)
Income tax Appellate Tribunal

ITAT: Belated filing of Form No.67 cannot disallow valid foreign tax credit; Follows Brinda Ramakrishna ruling

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-973-ITAT-2026(DEL)
  • Tax Payer : Parag Gupta
Income tax Appellate Tribunal

ITAT: Restricts dividend distribution tax u/s Sec. 115-O on Swiss shareholder dividends to 10% under India-Switzerland DTAA

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2026(Mum)
  • Tax Payer : SGS India Private Limited
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69A addition on undisclosed bank credits to 8% profit element where withdrawals followed

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2026(Ahd)
  • Tax Payer : Ravi Lalwani
Income tax Appellate Tribunal

ITAT: Allows full debenture discount deduction in year of issue, rejects Revenue’s amortisation plea

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2026(Mum)
  • Tax Payer : Anand Rathi Global Finance Limited
High Court

HC: Quashes reassessment notice u/s 148 as beyond permissible period of 10 years u/s 153A

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-978-HC-2026(GUJ)
  • Tax Payer : MADHAV POWER PRIVATE LIMITED
High Court

HC: Upholds Bata’s VRS/loss-of-salary TDS upon workmen failure to furnish Form 10E u/s 89 relief; Directs refund on fresh return

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-987-HC-2026(MAD)
  • Tax Payer : Hosur Bata Employees Union
High Court

HC: Draft assessment order u/s 144B mandatory only for eligible Assessee; Upholds assessment order against partnership firm

Jul 04, 2026
  • In Favour of Revenue
  • Citation Number : TS-981-HC-2026(KER)
  • Tax Payer : M/S.NOEL VILLAS AND APARTMENTS
Income tax Appellate Tribunal

ITAT: Deletes addition towards alleged accommodation entry sans no corroborative evidence

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2026(Mum)
  • Tax Payer : Pratibha Kalpesh Jadhav
Income tax Appellate Tribunal

ITAT: Denial of Sec. 11 exemption shall be restricted to extent of Sec. 13(3) violations

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-986-ITAT-2026(DEL)
  • Tax Payer : Krishna Hare Educational Trust
Income tax Appellate Tribunal

ITAT: Sec. 54F covers structural expansion, not just new house construction; Allows deduction for residential additions

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-984-ITAT-2026(Bang)
  • Tax Payer : Kaziyur Narayanan Godha
Income tax Appellate Tribunal

ITAT: Limitation for revisionary proceedings commences from date of original order u/s 143(1), not reassessment

Jul 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2026(DEL)
  • Tax Payer : Kulbhushan Mittal