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Rulings ( 14844 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Reassessment vitiated due to non-application of independent mind & borrowed satisfaction

May 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-727-ITAT-2026(Ahd)
  • Tax Payer : Chandrakant Kantilal Patel (HUF)
High Court

HC: HC: Telephone & car expenses having nexus with company’s business, not of personal nature; Deletes disallowance u/s 37(1)

May 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-724-HC-2026(DEL)
  • Tax Payer : Raunaq International Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No ‘under-reporting’ u/s 270A when assessed income equals income disclosed u/s 148; Quashes penalty

May 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-725-ITAT-2026(DEL)
  • Tax Payer : Pravesh Aggarwal
Income tax Appellate Tribunal

ITAT: Quashes Sec. 270A penalty order passed in laconic manner sans consideration of complex legal issue

May 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-722-ITAT-2026(NAG)
  • Tax Payer : Ajay Maheshwari
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 234C interest not leviable before commencement of business operations and income accrual; Remands for re-computation

May 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-721-ITAT-2026(Mum)
  • Tax Payer : Capgemini IT Solutions India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Cadila Pharma subject to pre-amended Sec. 35(2AB) for AY 2013-14; Deduction not restricted to Form 3CL amount

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-718-ITAT-2026(Ahd)
  • Tax Payer : Cadila Pharmaceuticals Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Pass-through JV entity eligible for Sec. 80IA deduction; Direct government contracts not necessary

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-717-ITAT-2026(HYD)
  • Tax Payer : Navayuga Engineering Company Limited
Income tax Appellate Tribunal

ITAT: Acquired business workforce by TV Today, 'intangible asset' eligible for depreciation; Allows migration fee as revenue expenditure

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-716-ITAT-2026(DEL)
  • Tax Payer : T.V. Today Network Limited
Income tax Appellate Tribunal

ITAT: ITAT: Remands Britannia's dividend taxability case to verify non-resident TRCs & PE declarations

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-715-ITAT-2026(Kol)
  • Tax Payer : Britannia Industries Ltd
Income tax Appellate Tribunal

ITAT: Compensation received for surrendering right to sue is non-taxable capital receipt

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-714-ITAT-2026(Kol)
  • Tax Payer : Belani Housing Development Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes ‘on-money’ addition as no flats sold in relevant AY; Cites AO exceeded specific remand direction

May 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-713-ITAT-2026(Mum)
  • Tax Payer : Mumbai Shelter Housing Development Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Reassessment notice issued before NCLT restores struck-off company, bad in law

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-712-ITAT-2026(DEL)
  • Tax Payer : Metlon India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Assessee, key person in company, not owner of unaccounted cash; Cannot invoke Sec. 69A provisions

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-711-ITAT-2026(DEL)
  • Tax Payer : Dolly Kumar
Income tax Appellate Tribunal

ITAT: Sets-aside CIT(A) order; Cites no tax relief for SEBI debarred manipulator, confirms addition @5% of commission

May 18, 2026
  • In Favour of Revenue
  • Citation Number : TS-710-ITAT-2026(Mum)
  • Tax Payer : Santosh Deshmal Oswal
Income tax Appellate Tribunal

ITAT: Generation Based Incentive receipts, directly linked with business activity, eligible for Sec. 80-IA deduction

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-709-ITAT-2026(Bang)
  • Tax Payer : Sokke Kaliveerappa Shivaraj
Income tax Appellate Tribunal

ITAT: Reasons recorded for re-opening, invalid, sans PCIT’s approval & without tangible material

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-700-ITAT-2026(Rjt)
  • Tax Payer : Prafulla Jagdishchandra Sedani
Supreme Court

SC: SC: Copy of SC order dismissing Revenue's Engineering Analysis review petition on software taxation

May 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-708-SC-2026
  • Tax Payer : Engineering Analysis Centre Of Excellence Private Limited Etc
Income tax Appellate Tribunal

ITAT: ITAT: Situs of income, not source of receipts, determines taxability u/s 9(1); Restores exemption of royalty income issue

May 16, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-703-ITAT-2026(DEL)
  • Tax Payer : Amphenol Fci Asia Pte. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 54B exemption on investment in new agricultural land despite non-deposit in capital gains account scheme

May 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-701-ITAT-2026(DDN)
  • Tax Payer : Rajesh Jain
Income tax Appellate Tribunal

ITAT: Sec. 263 order on deemed dividend unsustainable where AO made due inquiry & order not erroneous

May 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-704-ITAT-2026(DEL)
  • Tax Payer : MED Freshe Private Limited