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Rulings ( 15327 results )

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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
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 12AB rejection as activities commenced during pendency & condonation request remained unconsidered

  • In Favour of Assessee
  • Citation Number : TS-1198-ITAT-2026(Bang)
  • Tax Payer : MITE Foundation for Innovation Research and Startups through Technology
Income tax Appellate Tribunal

ITAT: No TDS on payment to Indian PE due to loss return, attracts retrospective second-proviso protection; Deletes Sec. 40(a)(i) disallowance

  • In Favour of Assessee
  • Citation Number : TS-1199-ITAT-2026(Bang)
  • Tax Payer : Cyberstar Infocom
Income tax Appellate Tribunal

ITAT: Sole executor’s estate taxable u/s 168(1)(a) at individual slab rates, not MMR, on will verification

  • In Favour of Assessee
  • Citation Number : TS-1211-ITAT-2026(Mum)
  • Tax Payer : Estate of Late Rajen Krishnalal Shah
High Court

HC: Reads down Sec. 9 retrospective amendment as prospective; Clarificatory amendment cannot create fresh tax liability retrospectively

  • In Favour of Assessee
  • Citation Number : TS-1208-HC-2026(KAR)
  • Tax Payer : Jindal Thermal Power Company Limited (Earlier Known As Jindal Tractebel Power Company Ltd.)
Income tax Appellate Tribunal

ITAT: Restricts disallowance of salary, staff-welfare expenses to 10% sans non-genuine evidence

  • In Favour of Assessee
  • Citation Number : TS-1207-ITAT-2026(Mum)
  • Tax Payer : P H Financials and Investments Private Limited
Income tax Appellate Tribunal

ITAT: Allows depreciation on goodwill & non-compete fees as revenue expenditure, generated out of slump sale

  • In Favour of Assessee
  • Citation Number : TS-1206-ITAT-2026(Mum)
  • Tax Payer : HI-Tech Radiators Private Limited
High Court

HC: Co-operative banks exempt from TDS u/s 194A(3) for interest payments to non-member co-operative societies

  • In Favour of Assessee
  • Citation Number : TS-1205-HC-2026(BOM)
  • Tax Payer : Citizen Credit Co-operative Bank Ltd. (Borivali)
Income tax Appellate Tribunal

ITAT: Cooperative society promoting tribal interests eligible for Sec 10(27) exemption, cites substantial funding from Govt.

  • In Favour of Assessee
  • Citation Number : TS-1204-ITAT-2026(RAN)
  • Tax Payer : Jharkhand State Cooperative LAC Marketing & Procurement Federation Ltd
Income tax Appellate Tribunal

ITAT: Sec. 11(3) amendment applies prospectively; Allows application of income accumulated in preceding year u/s 11(2)

  • In Favour of Assessee
  • Citation Number : TS-1202-ITAT-2026(Mum)
  • Tax Payer : Our Lady of Remedy Church
Income tax Appellate Tribunal

ITAT: Non-filing by non-earning family members isn't incriminating; Deletes addition for family cash savings

  • In Favour of Assessee
  • Citation Number : TS-1200-ITAT-2026(Mum)
  • Tax Payer : Pawan Onkardas Chandak
Income tax Appellate Tribunal

ITAT: ESOP FMV qualifies as cost of acquisition u/s 49(2AA) even if perquisite not taxed in India

  • In Favour of Assessee
  • Citation Number : TS-1195-ITAT-2026(Mum)
  • Tax Payer : Rajesh R Hemrajani
Income tax Appellate Tribunal

ITAT: No PE for Honda Trading Asia sans evidence; Mere group affiliation cannot establish PE in India

  • In Favour of Assessee
  • Citation Number : TS-1194-ITAT-2026(DEL)
  • Tax Payer : Honda Trading Asia Company Ltd
Income tax Appellate Tribunal

ITAT: Indian resident withholding foreign asset details triggers BMA addition; Signing UAE entity MOA proves investment

  • In Favour of Assessee
  • Citation Number : TS-1192-ITAT-2026(DEL)
  • Tax Payer : Ashok Shankar
Income tax Appellate Tribunal

ITAT: Interest on unsold flats deductible revenue expenditure, as capitalization ends on project completion

  • In Favour of Assessee
  • Citation Number : TS-1191-ITAT-2026(Mum)
  • Tax Payer : Giraffe Developers Pvt Ltd
Supreme Court

SC: Allows LTI Mindtree’s non-contingent discount provision claim; Dismisses Revenue's SLP

  • In Favour of Assessee
  • Citation Number : TS-1190-SC-2026
  • Tax Payer : LTI Mindtree Ltd.
Income tax Appellate Tribunal

ITAT: Reprimands Revenue to not act like dumb machines; Cites system glitch can't deny genuine depreciation claim

  • In Favour of Assessee
  • Citation Number : TS-1189-ITAT-2026(DEL)
  • Tax Payer : SIDH Management Corporate Services Ltd