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Rulings ( 15217 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Inadequate disclosure of documents justifies reassessment beyond 4 years; Restores matter

Jul 23, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1101-ITAT-2026(DEL)
  • Tax Payer : Accurate Pressings
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition given genuineness of transaction sufficiently established along with source

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2026(Mum)
  • Tax Payer : Anu Children Trust I
Income tax Appellate Tribunal

ITAT: Quashes time barred assessment; Belated DRP objections cannot extend AO’s limitation u/s 144C

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1091-ITAT-2026(Mum)
  • Tax Payer : Barclays Merchant Bank (Singapore) Limited
Income tax Appellate Tribunal

ITAT: ITAT: Assessee cannot withdraw Sec. 12AB application to avoid adverse order; Fair hearing mandatory on fresh plea

Jul 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-1087-ITAT-2026(DEL)
  • Tax Payer : Hamdard Laboratories India
Income tax Appellate Tribunal

ITAT: Pre-operative expenditure concept alien to charitable trusts, violates Sec. 11 & 12 framework

Jul 22, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1098-ITAT-2026(Mum)
  • Tax Payer : Dignity Lifestyle Trust
Income tax Appellate Tribunal

ITAT: Order giving effect to ITAT ruling appealable u/s 246A; Partial refunds adjustable against interest first

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1081-ITAT-2026(DEL)
  • Tax Payer : Sony India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment beyond 6 years; Third-party search cannot trigger 10-year limitation

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1085-ITAT-2026(Mum)
  • Tax Payer : Ekansh Concepts Limited
Income tax Appellate Tribunal

ITAT: Grants retrospective exemption u/s 12AB as pending Tribunal appeal an extension of assessment

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1096-ITAT-2026(Kol)
  • Tax Payer : Sri Sri Jagannath Jew
Income tax Appellate Tribunal

ITAT: Marketing & advertisement expenditure, allowable as revenue, notwithstanding enduring benefit; No amortisation u/s 35D

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1097-ITAT-2026(Mum)
  • Tax Payer : Stoughton Street Tech Labs Private Limited
Income tax Appellate Tribunal

ITAT: Inadvertent procedural error cannot extinguish the benefit of carry forward & set-off losses

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1095-ITAT-2026(Mum)
  • Tax Payer : Trinity Opportunity Fund I
Income tax Appellate Tribunal

ITAT: AO cannot substitute own regulatory view over IRDAI’s clarification; Deletes disallowance against SBI General Insurance

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1094-ITAT-2026(Mum)
  • Tax Payer : SBI General Insurance Company Limited
Income tax Appellate Tribunal

ITAT: ESOP cost cross-charged by foreign parent company to Indian subsidiary, allowable as business expenditure

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1093-ITAT-2026(Ahd)
  • Tax Payer : Linde Engineering India Private Ltd
Income tax Appellate Tribunal

ITAT: Seeking elaborate directions u/s 254(2) isn't mistake apparent on record; Rejects clarification plea

Jul 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1090-ITAT-2026(Mum)
  • Tax Payer : Tata Industries Limited
Income tax Appellate Tribunal

ITAT: Non-compliance with CBDT’s prescribed format, doesn’t invalidate Sec. 143(2) notice; Board instructions only for guidance

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1089-ITAT-2026(Bang)
  • Tax Payer : MD Sons
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 147/148 solely on third-party search material unsustainable; Sec. 153C prevails

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2026(Mum)
  • Tax Payer : S F Realty Ventures Private Limited
Income tax Appellate Tribunal

ITAT: Fresh share issuance creates property, not transfer u/s 56(2)(vii)(c)(ii); Deletes addition

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2026(VIZ)
  • Tax Payer : Ramesh Chandra Yarlagadda
Income tax Appellate Tribunal

ITAT: Holding period not from alternate accommodation agreement execution date, as no creation of first-time ownership

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1084-ITAT-2026(Mum)
  • Tax Payer : Rajesh Shamji Furia
Income tax Appellate Tribunal

ITAT: Mere registration of redevelopment agreement doesn't trigger Sec. 56(2)(x); Redevelopment not gratuitous transfer

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1082-ITAT-2026(Mum)
  • Tax Payer : Manoj Devshichhadva
Income tax Appellate Tribunal

ITAT: Expat salary incurred by Indian PE of Standard Chartered Bank outside Sec. 44C purview; Allowable u/s 37(1) & Art. 7 of DTAA

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1080-ITAT-2026(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: Human element test crucial for SaaS receipts as FTS under India-Ireland DTAA; Remands matter

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1079-ITAT-2026(DEL)
  • Tax Payer : SFDC Ireland Ltd