Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 14459 results )

Filters
High Court

HC: Quashes Sec. 148 notices issued beyond timelines specified by SC in both Ashish Agarwal & Rajeev Bansal

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-337-HC-2026(GUJ)
  • Tax Payer : Asha Vishnukumar Patel
Income tax Appellate Tribunal

ITAT: Confirms reassessment basis live link between material & belief; Rejects challenge to AO’s jurisdiction

Mar 12, 2026
  • In Favour of Revenue
  • Citation Number : TS-336-ITAT-2026(Ahd)
  • Tax Payer : Infinity International
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition on bogus purchases sans discrepancy in Assessee’s voluminous evidences

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-326-ITAT-2026(Mum)
  • Tax Payer : Jorss Bullion Pvt Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IB(11A) deduction for milk chilling & preservation activities, cites expanded scope post-FA 2009

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-335-ITAT-2026(HYD)
  • Tax Payer : Dodla Dairy Limited
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 37 on furnishing all documents; Rejects Revenue's contradictory stand on GST Laws

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2026(DEL)
  • Tax Payer : Akash Somany
High Court

HC: Allows additional depreciation on assets acquired in previous year & put to use for less than 180 days

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-332-HC-2026(MAD)
  • Tax Payer : Wheels India Limited
Income tax Appellate Tribunal

ITAT: Partner’s use of son’s account doesn't vitiate source of funds; Deletes Sec. 68 addition basis documented fund flow

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2026(Bang)
  • Tax Payer : Vijay Mahantesh Trading Company
Income tax Appellate Tribunal

ITAT: No double taxation on turnover; Holds disclosed sales cannot be treated as unexplained cash credits

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2026(Mum)
  • Tax Payer : Ashok Amritlal Nayak
Income tax Appellate Tribunal

ITAT: Alleged financial irregularities not ‘specified violation’ u/s 13(1)(c)/ 13(1)(d) for cancellation of registration u/s 12AB

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2026(DEL)
  • Tax Payer : Richmond Educational Society
Income tax Appellate Tribunal

ITAT: Absence of detailed notes in assessment order doesn't prove lack of inquiry; Quashes revision u/s 263

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2026(Bang)
  • Tax Payer : Pioneer Independent Trust
Income tax Appellate Tribunal

ITAT: Holds disputed contractual liability admissible as expense in AY in which it is settled between parties

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2026(DEL)
  • Tax Payer : Odean Shrine Multiplex Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects wrong PIN-code plea, portal upload of Sec. 148 notice considered valid service; Restores matter

Mar 11, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-323-ITAT-2026(DEL)
  • Tax Payer : Sh. Rakesh
Income tax Appellate Tribunal

ITAT: Slams Assessee's 'sinister design' for tax evasion; Sustains disallowance as deduction claim being colourable device

Mar 11, 2026
  • In Favour of Revenue
  • Citation Number : TS-322-ITAT-2026(DEL)
  • Tax Payer : Matrix Clothing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 143(1) adjustments made without statutory intimation, invalid, cites prior notice mandatory

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2026(Mum)
  • Tax Payer : Surendra Himmatlal Shah
Income tax Appellate Tribunal

ITAT: Creditor write-back already in P&L cannot be taxed again; Holds Ajio’s marketing expenses as ‘revenue’

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2026(Mum)
  • Tax Payer : Reliance Retail Limited
Income tax Appellate Tribunal

ITAT: Sec. 263 order on capital gain unsustainable where AO made due inquiry & order not erroneous

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-319-ITAT-2026(DEL)
  • Tax Payer : Chandra Prakash Goel
Income tax Appellate Tribunal

ITAT: Sustains Sec. 69A addition basis statement recorded u/s 132(4), supported by incriminating material

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-318-ITAT-2026(Bang)
  • Tax Payer : Thippareddy Govindareddy Malli Reddy
Income tax Appellate Tribunal

ITAT: Excludes professional fees & registration fees from Sec. 14A disallowance sans live nexus with exempt income

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-317-ITAT-2026(Mum)
  • Tax Payer : Nowrosjee Wadia & Sons Ltd
Income tax Appellate Tribunal

ITAT: Non-filer co-operative society not entitled for deduction u/s 80P(2)

Mar 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-316-ITAT-2026(VIZ)
  • Tax Payer : The Chinnampeta Primary Agricultural Cooperative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Donation to charitable trust not deductible u/s 80G/37(1) sans registration & nexus between expense & business purpose

Mar 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-315-ITAT-2026(HYD)
  • Tax Payer : Zaheer Ahmed Syed