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Rulings ( 15343 results )

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Income tax Appellate Tribunal

ITAT: No BMA liability for foreign accounts created through identity theft fraud, basis confirmation from Special Court

  • In Favour of Assessee
  • Citation Number : TS-1228-ITAT-2026(DEL)
  • Tax Payer : Tarun Trikha
Income tax Appellate Tribunal

ITAT: ITAT: Registration u/s 12AB cannot be denied solely for absence of formal trust deed

  • In Favour of Assessee
  • Citation Number : TS-1217-ITAT-2026(Mum)
  • Tax Payer : ST.Josephs High School
Income tax Appellate Tribunal

ITAT: ITAT: Rejecting extreme valuations, adopts 'thumb rule' estimate to decide software patent royalty issue

  • In Favour of Both, Partially
  • Citation Number : TS-1226-ITAT-2026(DEL)
  • Tax Payer : Upaid Systems Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's arguments on Mauritius DTAA applicability vis-a-vis loss carry forward

  • In Favour of Assessee
  • Citation Number : TS-1224-ITAT-2026(Mum)
  • Tax Payer : Wexford Spectrum Investors Mauritius Limited
High Court

HC: HC: Sec. 245D 18-month timeline mandatory; Quashes time-barred settlement order as nullity

  • In Favour of Assessee
  • Citation Number : TS-1222-HC-2026(ALL)
  • Tax Payer : B.L. Agro Industries Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes penalty u/s 271(1)(c) for concealment for invalid initiation of penalty proceedings

  • In Favour of Assessee
  • Citation Number : TS-1221-ITAT-2026(CHNY)
  • Tax Payer : Jayapriya Company
Income tax Appellate Tribunal

ITAT: ITAT: Rejects Sec. 2(15) invocation as rental income earned by trust not commercial venture; Sec. 11 exemtion denial unsustainable

  • In Favour of Assessee
  • Citation Number : TS-1220-ITAT-2026(Mum)
  • Tax Payer : Kandivli Halai Lohana Mitra Mandal Trust
Income tax Appellate Tribunal

ITAT: Supervisory PE cannot trigger profit attribution on offshore equipment supply, sans any fixed place PE of Italian co.

  • In Favour of Assessee
  • Citation Number : TS-1219-ITAT-2026(DEL)
  • Tax Payer : Paul Wurth Italia SPA
Income tax Appellate Tribunal

ITAT: ITAT: Amenities rent integral part of property lease, taxable as income from house property; Sets-aside CIT(A) enhancement

  • In Favour of Assessee
  • Citation Number : TS-1218-ITAT-2026(Mum)
  • Tax Payer : Redwood IT Services Private Limited
High Court

HC: HC: Order u/s 148A(d) & notice u/s 148 not time-barred; Revenue's concession in Rajeev Bansal inapplicable as escaped income exceeds limit

  • In Favour of Assessee
  • Citation Number : TS-1216-HC-2026(MAD)
  • Tax Payer : Appnell Holdings Limited
High Court

HC: HC: Recognized valuation methods valid before legislative notification; Upholds DCF share valuation for newly formed entity

  • In Favour of Assessee
  • Citation Number : TS-1215-HC-2026(DEL)
  • Tax Payer : Etawah Chakeri (Kanpur) Highway Private Limited
Income tax Appellate Tribunal

ITAT: Offshore supplies & repairs non-taxable as GE Energy lacks PE in India; Rejects Revenue's composite contract claim

  • In Favour of Assessee
  • Citation Number : TS-1214-ITAT-2026(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(viib) inapplicable to shares allotted for consideration other than cash

  • In Favour of Assessee
  • Citation Number : TS-1213-ITAT-2026(DEL)
  • Tax Payer : C L. Educate Limited
Supreme Court

SC: Sec. 264 revision cannot bypass unfiled revised return; Allows Revenue's SLP

  • In Favour of Revenue
  • Citation Number : TS-1212-SC-2026
  • Tax Payer : Om Siddhakala Associates
Income tax Appellate Tribunal

ITAT: Deletes Sec. 43CA addition as pre-enactment agreement & substantial consideration received despite subsequent registration

  • In Favour of Assessee
  • Citation Number : TS-1197-ITAT-2026(JPR)
  • Tax Payer : Kashyan Promoters And Developers
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec.143(2) notice a 'foundational infirmity', quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-1201-ITAT-2026(PUN)
  • Tax Payer : Kamlesh Pramod Gandhi
Income tax Appellate Tribunal

ITAT: Rejection of appeal solely for non-appearance without addressing merits, unsustainable; Quashes CIT(A) order

  • In Favour of Assessee
  • Citation Number : TS-1203-ITAT-2026(Mum)
  • Tax Payer : Zakee Ahmed Abdul Sattar
Income tax Appellate Tribunal

ITAT: Upholds validity of reassessment; Rejects non-service of Sec.143(2) notice & non-mentioning of DIN plea

  • In Favour of Revenue
  • Citation Number : TS-1196-ITAT-2026(HYD)
  • Tax Payer : Mrunalini Kalagara
Income tax Appellate Tribunal

ITAT: Assessment invalid due to mechanical approval u/s 153D; Sec. 292BC retro amendment inapplicable to approval before April 2021

  • In Favour of Assessee
  • Citation Number : TS-1210-ITAT-2026(DEL)
  • Tax Payer : Antriksh Developers & Promoters
Income tax Appellate Tribunal

ITAT: Satellite transponder services payments, not royalty; Sophisticated technology use insufficient to characterise payment as royalty

  • In Favour of Assessee
  • Citation Number : TS-1209-ITAT-2026(Mum)
  • Tax Payer : Studio 18 Media Pvt. Ltd