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Rulings ( 15515 results )

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Income tax Appellate Tribunal

ITAT: Disclosed firm profit credited to partners’ capital not unexplained cash credit; Deletes Sec. 68 addition

  • In Favour of Assessee
  • Citation Number : TS-1406-ITAT-2026(JPR)
  • Tax Payer : Arun Udyoga Mansarover Rameshwarm Parisar
Income tax Appellate Tribunal

ITAT: DVO valuation matching consideration precludes Sec. 56(2)(vii)(b) addition; Co-owners require parity valuation

  • In Favour of Revenue
  • Citation Number : TS-1405-ITAT-2026(Mum)
  • Tax Payer : Archana Santosh Pandey
High Court

HC: Condones 2-day delay in Form 10B filing, restores Sec. 11 exemption of religious trust

  • In Favour of Assessee
  • Citation Number : TS-1380-HC-2026(BOM)
  • Tax Payer : Shree Hararwala Building Shwetamber
High Court

HC: Quashes reassessment over unsigned & undated Sec. 148 notice; Revenue failed to disprove claim of unsigned notice

  • In Favour of Assessee
  • Citation Number : TS-1396-HC-2026(BOM)
  • Tax Payer : The Saraswat Co-operative Bank Ltd
Income tax Appellate Tribunal

ITAT: Refuses to condone 11 years delay to former cricketer; Subsequent favourable ruling cannot excuse prolonged conscious inaction

  • In Favour of Revenue
  • Citation Number : TS-1397-ITAT-2026(Mum)
  • Tax Payer : Sandeep Madhusudan Patil
Income tax Appellate Tribunal

ITAT: Sec. 12AB renewal cannot be denied where payments for asset protection neither divert funds nor benefit trustees

  • In Favour of Assessee
  • Citation Number : TS-1395-ITAT-2026(DEL)
  • Tax Payer : Santosh Trust
Income tax Appellate Tribunal

ITAT: Outstanding creditors discharged in subsequent year, proves absence of remission or cessation in present year; Deletes addition u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-1398-ITAT-2026(Mum)
  • Tax Payer : Nawalkishor Basudev Sharma
Income tax Appellate Tribunal

ITAT: Deletes Sec. 50C addition as consideration crystallised under BIFR scheme before registration through banking advances

  • In Favour of Assessee
  • Citation Number : TS-1404-ITAT-2026(CHNY)
  • Tax Payer : Coimbatore Pioneer Trading & Warehousing Limited
Income tax Appellate Tribunal

ITAT: Expanded municipal limits on transfer date determine distance for agricultural-land exemption u/s 2(14)(iii); Remand for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1403-ITAT-2026(DEL)
  • Tax Payer : Shri Phool Singh Raghav
Income tax Appellate Tribunal

ITAT: Mentioning old PAN of amalgamating company doesn’t vitiate assessment, sans any prejudice caused to Assessee

  • In Favour of Revenue
  • Citation Number : TS-1401-ITAT-2026(DEL)
  • Tax Payer : Argentium International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Granting reprieve to Ceat, quashes reassessment proceedings due to breach of mandatory procedure

  • In Favour of Assessee
  • Citation Number : TS-1399-ITAT-2026(Mum)
  • Tax Payer : Ceat Limited
Income tax Appellate Tribunal

ITAT: Absent statutory prohibition, Sec. 87A rebate applies to Sec. 111A STCG

  • In Favour of Assessee
  • Citation Number : TS-1389-ITAT-2026(Ahd)
  • Tax Payer : Kajol Patel
Income tax Appellate Tribunal

ITAT: Rejecting books on superfluous observation, unsustainable; Deletes addition based on GP estimation

  • In Favour of Revenue
  • Citation Number : TS-1402-ITAT-2026(DEL)
  • Tax Payer : Singhal Securities Private Limited
Income tax Appellate Tribunal

ITAT: Reduces profit rate on ‘on-money’ under guidance from Sec. 44AD; Assessee’s admission irrelevant to fix profit rate

  • In Favour of Revenue
  • Citation Number : TS-1400-ITAT-2026(JPR)
  • Tax Payer : Babita Agarwal
Income tax Appellate Tribunal

ITAT: Staffing firm entitled to Sec. 80JJAA deduction; Client reimbursement doesn’t negate ‘incurred’ employee cost

  • In Favour of Assessee
  • Citation Number : TS-1394-ITAT-2026(Mum)
  • Tax Payer : Prompt Personnel Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(x) not attracted where stamp duty value hike stems from land-use conversion; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1393-ITAT-2026(Ahd)
  • Tax Payer : Dhartivarsha Estate Holders Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Consequential assessment order collapses upon quashing of foundational revision u/s 263

  • In Favour of Assessee
  • Citation Number : TS-1376-ITAT-2026(Mum)
  • Tax Payer : DBL Tikamgarh Nowgaon Toolways Private Limited
Income tax Appellate Tribunal

ITAT: Contradictory explanations, lack of evidence justifies Sec. 69A addition on unexplained foreign currency

  • In Favour of Assessee
  • Citation Number : TS-1391-ITAT-2026(Bang)
  • Tax Payer : K R Pradeep
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C proceedings based on consolidated satisfaction note for multiple AYs

  • In Favour of Assessee
  • Citation Number : TS-1323-ITAT-2026(Bang)
  • Tax Payer : Mamata Ajila
Income tax Appellate Tribunal

ITAT: Loan-linked insurance, processing fee, maintenance charges qualify as ‘Interest’ u/s 2(28A), allowable u/s 24(b)

  • In Favour of Assessee
  • Citation Number : TS-1390-ITAT-2026(DEL)
  • Tax Payer : Mukul Rohatgi