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Rulings ( 14593 results )

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Income tax Appellate Tribunal

ITAT: Validates cash deposits during demonetisation sourced from Assessee’s deceased mother; Deletes Sec. 69A addition

Apr 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2026(Mum)
  • Tax Payer : Jamshed Naval Karanjia
Income tax Appellate Tribunal

ITAT: Sec. 68 additions in first year of operation unsustainable; Deletes addition as genuineness & creditworthiness satisfied

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2026(DEL)
  • Tax Payer : Ankita Constructions LLP
Income tax Appellate Tribunal

ITAT: Payment for project-specific architectural & consultancy services not FTS sans ‘make available’; No TDS liability

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2026(Mum)
  • Tax Payer : Forum Homes Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment due to time barred Sec. 143(2) notice; Limitation provision non-compliance, a substantive illegality

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2026(DEL)
  • Tax Payer : Naveen Goel
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C assessment based solely on third party document sans corroborative incriminating evidence

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2026(HYD)
  • Tax Payer : Sudheer Neela
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition as Assessee sufficiently proved creditworthiness & genuineness of share capital

Apr 04, 2026
  • Citation Number : TS-467-ITAT-2026(DEL)
  • Tax Payer : Bestech Hospitalities Pvt Ltd
Income tax Appellate Tribunal

ITAT: Agreement date is "appointed date" for Sec. 50C valuation; Sec. 54 deduction allowable from date of registered transfer

Apr 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2026(Mum)
  • Tax Payer : Vijay Krishnaji Sawant
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