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Rulings ( 15538 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Formal trust deed not mandatory for Sec. 12AB renewal; Directs registration

  • In Favour of Assessee
  • Citation Number : TS-1425-ITAT-2026(Mum)
  • Tax Payer : Basilica Of Our Lady Of The Mount
Income tax Appellate Tribunal

ITAT: ITAT: Discounted debt assignment doesn’t constitute remission or cessation of interest liability u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-1424-ITAT-2026(Mum)
  • Tax Payer : Atcom Technologies Limited
Income tax Appellate Tribunal

ITAT: Assessment completed u/s 143(3) merges with earlier intimation u/s 143(1)

  • In Favour of Assessee
  • Citation Number : TS-1427-ITAT-2026(Mum)
  • Tax Payer : Leela Lace Holdings Private Limited
Income tax Appellate Tribunal

ITAT: Redevelopment project executed for members creates no capital gain for society; Deletes LTCG addition

  • In Favour of Assessee
  • Citation Number : TS-1428-ITAT-2026(Mum)
  • Tax Payer : Hardinge House Co Op Hsg Soc Limited
Income tax Appellate Tribunal

ITAT: Upholds 8% profit estimation on unexplained bank credits; Commission income taxable at 50% u/s 44ADA

  • In Favour of Both, Partially
  • Citation Number : TS-1426-ITAT-2026(Ahd)
  • Tax Payer : Rishwam Patel
Income tax Appellate Tribunal

ITAT: ITAT: Mere search of Assessee’s residential premises doesn’t make him ‘searched person’ u/s 132 sans warrant

  • In Favour of Both, Partially
  • Citation Number : TS-1423-ITAT-2026(Bang)
  • Tax Payer : Kalkar Seetharam Rai
Income tax Appellate Tribunal

ITAT: Abandoned project expenditure allowable as business expenditure where no capital-asset comes into existence

  • In Favour of Assessee
  • Citation Number : TS-1422-ITAT-2026(Mum)
  • Tax Payer : Intermarket India Private Limited
Income tax Appellate Tribunal

ITAT: Disallowance u/s 14 not applicable without exempt income; Relies on Red Chillies judgment

  • In Favour of Assessee
  • Citation Number : TS-1417-ITAT-2026(Mum)
  • Tax Payer : Ajit Kumar Resolution Professional Of Eskay Knit (India)
High Court

HC: Prompt service of complaint facilitates prompt compounding; Rejects enhancement as application filed within stipulated period

  • In Favour of Assessee
  • Citation Number : TS-1420-HC-2026(BOM)
  • Tax Payer : Wadhwa Group Holdings Ltd. and Ors
Income tax Appellate Tribunal

ITAT: Rental income not taxable in landowner’s hand when partnership firm actual owner of building

  • In Favour of Assessee
  • Citation Number : TS-1418-ITAT-2026(Bang)
  • Tax Payer : Banaswadi Chinnappa Anitha
Income tax Appellate Tribunal

ITAT: NSE's investor protection trust compensating for losses by defaulting trading member, not commercial activity

  • In Favour of Assessee
  • Citation Number : TS-1421-ITAT-2026(Mum)
  • Tax Payer : National Stock Exchange Investor Protection Fund Trust
Income tax Appellate Tribunal

ITAT: Live sports telecast rights sans copyright element not ‘Royalty’; Repeat telecast taxable u/s 9(1)(vi)

  • In Favour of Both, Partially
  • Citation Number : TS-1415-ITAT-2026(DEL)
  • Tax Payer : Times Content Limited (Now known as Time Internet Limited)
Income tax Appellate Tribunal

ITAT: Absence of written trust deed alone cannot defeat Sec. 12AB renewal where creation, continued existence established

  • In Favour of Assessee
  • Citation Number : TS-1413-ITAT-2026(Mum)
  • Tax Payer : St. Ignatius Church
Income tax Appellate Tribunal

ITAT: FCCDs not ‘shares’ until conversion; Sec. 56(2)(viib) inapplicable

  • In Favour of Assessee
  • Citation Number : TS-1416-ITAT-2026(Bang)
  • Tax Payer : PH4 Food And Beverages Private Limited
Income tax Appellate Tribunal

ITAT: Confirms disallowance of loss due to inconsistent accounting treatment of flats purchased

  • In Favour of Revenue
  • Citation Number : TS-1411-ITAT-2026(Mum)
  • Tax Payer : Glittering Apartments Private Limited
Income tax Appellate Tribunal

ITAT: Interest on borrowings for IBC auctioned stock-in-trade allowable as business expenditure u/s 36(1)(iii)

  • In Favour of Assessee
  • Citation Number : TS-1392-ITAT-2026(Bang)
  • Tax Payer : Bachangada Nachappa Monnappa
Income tax Appellate Tribunal

ITAT: Allows Sec. 35 deduction for R&D building construction used for scientific-research related to Assessee’s business

  • In Favour of Assessee
  • Citation Number : TS-1410-ITAT-2026(Mum)
  • Tax Payer : Bhansali Engineering Polymers Limited
Income tax Appellate Tribunal

ITAT: One-time compensation for diminution in value of unexercised ESOPs on PhonePe divestment not taxable as perquisite

  • In Favour of Assessee
  • Citation Number : TS-1414-ITAT-2026(Mum)
  • Tax Payer : Ankit Jain
High Court

HC: Quashes AO's colorable exercise of DVO reference to artificially extend assessment limitation period

  • In Favour of Assessee
  • Citation Number : TS-1412-HC-2026(GUJ)
  • Tax Payer : Slimtile Private Limited
Income tax Appellate Tribunal

ITAT: Upholds reassessment based on Investigation Wing report revealing accommodation-entry loan, sustains addition

  • In Favour of Revenue
  • Citation Number : TS-1377-ITAT-2026(Mum)
  • Tax Payer : Manav Developers