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Rulings ( 15267 results )

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Income tax Appellate Tribunal

ITAT: Notional rent on unsold inventory must follow municipal rateable value, not cost

  • In Favour of Assessee
  • Citation Number : TS-1147-ITAT-2026(Mum)
  • Tax Payer : Neelkanth Urban Developers Private Limited
Income tax Appellate Tribunal

ITAT: Return in response to notice u/s 148 treated as return u/s 139(1), meets Sec. 80AC timeline; Sets-aside revision order

  • In Favour of Assessee
  • Citation Number : TS-1151-ITAT-2026(Mum)
  • Tax Payer : Unnat Nagar CHS Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec. 10(23C)(iiiab) exemption to Govt. funded educational institution notwithstanding Sec. 12A registration

  • In Favour of Assessee
  • Citation Number : TS-1145-ITAT-2026(CHNY)
  • Tax Payer : Arupukottai Sbk Girls Higher Secondary School Managing Board
Income tax Appellate Tribunal

ITAT: Possession of gold & silver within customary norms, matching CBDT Instruction limits, non-taxable u/s 69A

  • In Favour of Assessee
  • Citation Number : TS-1146-ITAT-2026(Mum)
  • Tax Payer : Smita Kelkar
Income tax Appellate Tribunal

ITAT: Re-characterisation of returned income, not under-reporting, doesn't attarct penalty u/s 270A

  • In Favour of Assessee
  • Citation Number : TS-1136-ITAT-2026(Mum)
  • Tax Payer : Legrand Netherlands B.V.
Income tax Appellate Tribunal

ITAT: Pattern of bogus agricultural income in subsequent years justifies Sec. 147 reopening; Upholds reassessment

  • In Favour of Revenue
  • Citation Number : TS-1144-ITAT-2026(DEL)
  • Tax Payer : Transparent Agro Pvt. Ltd
Income tax Appellate Tribunal

ITAT: AO’s recomputation unsustainable, remands Sec. 36(1)(viia) deduction claim for fresh verification

  • In Favour of Assessee
  • Citation Number : TS-1131-ITAT-2026(CHNY)
  • Tax Payer : Trichirapalli District Central Co-Operative Bank Limited
Income tax Appellate Tribunal

ITAT: Lack of legal awareness cannot justify 2,904 days delay; Dismisses appeal for lack of diligence

  • In Favour of Revenue
  • Citation Number : TS-1143-ITAT-2026(Mum)
  • Tax Payer : Ganpat Amraramji Prajapati
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(viib) inapplicable to holding-subsidiary funding, cites no share issue during AY

  • In Favour of Assessee
  • Citation Number : TS-1139-ITAT-2026(DEL)
  • Tax Payer : Abir Hydro Power Private Limited
Income tax Appellate Tribunal

ITAT: Initiation of proceedings u/s 10(1) in contravention to binding administrative instructions vitiates BMA proceedings

  • In Favour of Assessee
  • Citation Number : TS-1132-ITAT-2026(Mum)
  • Tax Payer : Ajay Bhagwati Chauhan
Income tax Appellate Tribunal

ITAT: Sec. 50C deeming fiction restricted to Sec. 48, cannot be imported into Sec. 54F exemption; Allows exemption

  • In Favour of Assessee
  • Citation Number : TS-1142-ITAT-2026(CHNY)
  • Tax Payer : T Srikanth
Income tax Appellate Tribunal

ITAT: Existing tenancy right revaluation as notional book entry, without fund inflow, not unexplained investment u/s 69

  • In Favour of Assessee
  • Citation Number : TS-1141-ITAT-2026(Mum)
  • Tax Payer : Hotel Mahalaxmi
Income tax Appellate Tribunal

ITAT: STT-paid LTCL set-off against non-STT LTCG permitted u/s 70, no restriction u/s 10(38)

  • In Favour of Assessee
  • Citation Number : TS-1140-ITAT-2026(Mum)
  • Tax Payer : Kushal Narendra Desai
Income tax Appellate Tribunal

ITAT: Land compensation paid to developer under overriding contractual obligation non-taxable; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1138-ITAT-2026(DEL)
  • Tax Payer : Raeks Estates Developers Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 54B deduction valid as Assessee proves mandatory two-year prior agricultural use of land

  • In Favour of Assessee
  • Citation Number : TS-1137-ITAT-2026(Ahd)
  • Tax Payer : Nitinbhai Kanubhai Patel
Income tax Appellate Tribunal

ITAT: Hindustan Petroleum’s dispensing units installed at retail outlets, eligible for investment allowance u/s 32AC

  • In Favour of Assessee
  • Citation Number : TS-1133-ITAT-2026(Mum)
  • Tax Payer : Hindustan Petroleum Corporation Limited
Income tax Appellate Tribunal

ITAT: Sans legislative provision, rejects Bank of America’s refund claim on wrongful TDS deduction

  • In Favour of Revenue
  • Citation Number : TS-1135-ITAT-2026(Mum)
  • Tax Payer : Bank of America
Income tax Appellate Tribunal

ITAT: Receipts from provision of credit rating services, not FTS, as no technical skill, knowhow made available

  • In Favour of Assessee
  • Citation Number : TS-1134-ITAT-2026(DEL)
  • Tax Payer : S & P Global Ratings Singapore Pte. Ltd
Income tax Appellate Tribunal

ITAT: Upholds validity of manually signed order under e-proceedings, in compliance with Sec. 282A provisions

  • In Favour of Revenue
  • Citation Number : TS-1130-ITAT-2026(Bang)
  • Tax Payer : SKF Engineering & Lubrication India Private Limited
Income tax Appellate Tribunal

ITAT: Holds interest on loan advanced to subsidiary SPV as commercially expedient, allowable u/s 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-1129-ITAT-2026(Mum)
  • Tax Payer : Turakhia Engineering Company Private Limited