Filters

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

Rulings ( 15335 results )

Filters
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
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