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Rulings ( 14097 results )

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High Court

HC: HC: HC: IT utility cannot bar bona fide set-off claims; Directs CBDT accept paper revised return

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1734-HC-2025(BOM)
  • Tax Payer : K2 Family Private Trust
High Court

HC: Commissioner can exercise powers u/s 264 to rectify mistakes made by Assessee in return

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1736-HC-2025(BOM)
  • Tax Payer : Swaminarayan Mandir Trust
Income tax Appellate Tribunal

ITAT: Penalty u/s 271AAB(1A) levied solely basis retracted statement sans incriminating material unsustainable

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1735-ITAT-2025(DEL)
  • Tax Payer : SMC Foods Ltd
Income tax Appellate Tribunal

ITAT: Tolerance band u/s 43CA applies retrospectively; Deletes addition given consideration within limit

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1704-ITAT-2025(Mum)
  • Tax Payer : Suresh Shantilal Jain
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision absent short charge of tax, higher tax-rate u/s 68 r.w.s. 115BBE already applied

Jan 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-1732-ITAT-2025(DEL)
  • Tax Payer : J.M. Housing Limited
Income tax Appellate Tribunal

ITAT: ITAT: Upholds direction to recompute Sec. 14A disallowance sans AO’s satisfaction; Confirms capital-subsidy inclusion u/s 115JB

Jan 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-1730-ITAT-2025(DEL)
  • Tax Payer : Dalmia Cement Bharat Ltd
Income tax Appellate Tribunal

ITAT: Revenue erroneously characterized ‘business income’ as IoS; Allows deduction u/s 36(1)(viii) citing consistency principle

Jan 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-1731-ITAT-2025(DEL)
  • Tax Payer : Indian Renewable Energy Development Agency Ltd
Income tax Appellate Tribunal

ITAT: Deletes penalty due to grave variance in AO’s reasons for initiation and levy

Jan 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-1728-ITAT-2025(DEL)
  • Tax Payer : Umri Pooph Pratappur
High Court

HC: HC: Sec. 68 addition unsustainable; ITAT wrongly enhanced onus despite established identity & bank trail

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-1727-HC-2025(PAT)
  • Tax Payer : Rajnandani Projects Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Citing Colorcon, rules in favour of Assessee in DDT vs. Indo-Japan DTAA matter

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-1725-ITAT-2025(DEL)
  • Tax Payer : Mitsui Kinzoku Components India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Backs TCS in royalty dispute, holds ‘TATA’ brand key to value; Deletes Rs. 1779.23 cr. adjustment

Jan 01, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1724-ITAT-2025(Mum)
  • Tax Payer : Tata Consultancy Services Limited
High Court

HC: HC: No ‘change of opinion’ when material substantiating transaction absent during scrutiny proceedings; Upholds reassessment

Jan 01, 2026
  • In Favour of Revenue
  • Citation Number : TS-1723-HC-2025(CAL)
  • Tax Payer : Mark Steels Limited
Income tax Appellate Tribunal

ITAT: ITAT: No extension u/s 153 sans evidence of actual reference to foreign Authorities; Quashes assessment as time-barred

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-1721-ITAT-2025(DEL)
  • Tax Payer : Subodh Gupta
Income tax Appellate Tribunal

ITAT: ITAT: Excluding arrival/departure days from period of stay, holds Taxpayer as ‘non-resident’ under Exp. (c) to Sec. 115C

Jan 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-1720-ITAT-2025(DEL)
  • Tax Payer : Sanjay Bhaskar Tribhuwan Complex
High Court

HC: Invokes 'equity, fairness' to strike down double taxation on IDS declaration

Dec 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1719-HC-2025(BOM)
  • Tax Payer : Vishnu Trimbak Thakur
High Court

HC: JDA not ‘transfer’ by itself, adopts holistic view to allow Sec. 54 relief

Dec 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1718-HC-2025(MAD)
  • Tax Payer : C.Aryama Sundaram
Income tax Appellate Tribunal

ITAT: No tax on Trust with overall deficit even if activity alleged to be commercial

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1713-ITAT-2025(Mum)
  • Tax Payer : The Mysore Association Bombay
Income tax Appellate Tribunal

ITAT: Levy of interest u/s 220(2) for period prior to fresh demand notice u/s 156, unsustainable

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1710-ITAT-2025(Mum)
  • Tax Payer : Samsara Shipping Pvt. Ltd
High Court

HC: Quashes Sec.153C notice for non-mention of date & serving satisfaction note after two year’s delay

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1711-HC-2025(GUJ)
  • Tax Payer : Virat Alloys Private Limited
High Court

HC: Condones 8 minute delay in filing of Income Tax Return; Quashes & sets aside order u/s 119(2)(b)

Dec 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1708-HC-2025(BOM)
  • Tax Payer : Sikkim Ferro Alloys Ltd