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Rulings ( 14355 results )

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Income tax Appellate Tribunal

ITAT: Allows construction cost deduction basis treatment of co-owners; Rejects blanket disallowance by AO

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(Bang)
  • Tax Payer : Shreshta Sheel Patil
Income tax Appellate Tribunal

ITAT: Holds assembling as 'manufacture' since end product is commercially distinct; Allows Sec. 80-IC deduction

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(CHNY)
  • Tax Payer : Alkraft Thermotechnologies-Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Income cannot be taxed again on sale deed registration if already offered to tax under POCM

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)
  • Tax Payer : Solutrean Building Technology Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books of account not mandatory condition for invoking Sec. 69C; Restores matter

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(RAI)
  • Tax Payer : Rajesh Kumar Singh
Income tax Appellate Tribunal

ITAT: Assessee’s first appeal cannot be dismissed on hyper technical ground of 65 days’ delay; Restores appeal

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(Ind)
  • Tax Payer : Sheetal Nath Colonizers
Income tax Appellate Tribunal

ITAT: Expresses displeasure over growing trend of non-compliance; Remands to AO but penalizes Assessee for non-cooperation

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2026(Ind)
  • Tax Payer : Uttam Developers
Income tax Appellate Tribunal

ITAT: ITAT: Assessee cannot go in ‘slumber mode’, must participate actively; Remands assessment to AO for re-adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2026(Ind)
  • Tax Payer : Mohammad Rafiq Warsi
Income tax Appellate Tribunal

ITAT: ITAT: Despite taxpayer’s 'lethargy' refrains from imposing cost noting financial hardship; Remands to CIT(A) for fresh adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2026(Ind)
  • Tax Payer : Anil Turakhia
Income tax Appellate Tribunal

ITAT: ITAT: Remands matter to AO despite Assessee’s ‘lethargy’, noting cancer ailment and no prejudice to Revenue

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2026(Ind)
  • Tax Payer : Kamlesh Motwani
High Court

HC: HC: Satisfaction note after 15 months of assessment 'unreasonable', proceedings barred by limitation; Quashes Sec. 153C notice

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-220-HC-2026(BOM)
  • Tax Payer : Clear Channel India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: AO’s lack of inquiry on vital information renders order prejudicial to Revenue; Upholds Sec. 263 revision

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-219-ITAT-2026(Mum)
  • Tax Payer : Ambuja Cements Limited
Income tax Appellate Tribunal

ITAT: Rules contractual ventures for government projects lack charitable intent; Upholds denial of exemption u/s 11

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-218-ITAT-2026(SUR)
  • Tax Payer : Abhyuththan Gram Vikas Mandal
High Court

HC: HC: Rules Sec. 12A(2) empowers retrospective registration following omission of Sec 10(20A); Confirms Sec. 12A benefit to HMDA

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-217-HC-2026(TEL)
  • Tax Payer : Hyderabad Metropolitan Development Authority
High Court

HC: HC: Scrutiny guidelines are internal departmental matter; Rejects challenge to Sec. 143(2) notice sans 'vendetta'

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2026(DEL)
  • Tax Payer : Bharat Bansal
Income tax Appellate Tribunal

ITAT: ITAT: Reassessment based on mechanical sanction u/s 151 unsustainable; Relies on Lakhmani judgment

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2026(Kol)
  • Tax Payer : Kippy Engineering Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Trust’s activity genuineness solely relevant for Sec.12AB registration, not quantum of expenditure or creditworthiness of donors

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-215-ITAT-2026(Bang)
  • Tax Payer : Raya Naik Memorial Gowshala Trust
High Court

HC: HC: Delayed Form 67 cannot defeat foreign tax credit claim; PCIT empowered to condone delay u/s 264

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-214-HC-2026(DEL)
  • Tax Payer : REAL TIME DATA SERVICES PRIVATE LIMITED
High Court

HC: HC: Sets-aside 15% TDS certificate as receipts not taxable in India; Directs automatic NIL certificates for subsequent years

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-182-HC-2026(DEL)
  • Tax Payer : Financial and Risk Organisation Limited
High Court

HC: HC: Rules interim Court deposits are not taxable until final crystallization; Quashes assessment order

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-213-HC-2026(TEL)
  • Tax Payer : G.H.Reddy & Associates (Construction) Pvt. Ltd.
High Court

HC: HC: Quashes reassessment proceedings being contrary to notified mandatory procedure u/s 151A; Follows Hexaware

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-212-HC-2026(BOM)
  • Tax Payer : Vibhavari Bharat Bhatt