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Income tax Appellate Tribunal

ITAT: ITAT: Invalid sanction cannot be validated retroactively; Quashes reassessment as Sec. 151 proviso amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-1156-ITAT-2026(SUR)
  • Tax Payer : Hiteshkumar Poptabhai Borad
Supreme Court

SC: SC: Ancillary services don't alter carriage nature; Affirms Sec. 44B presumptive tax for Star Cruise operations

  • In Favour of Assessee
  • Citation Number : TS-1155-SC-2026
  • Tax Payer : Star Cruises (India) P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 40(a)(ia) disallowance on cost-to-cost reimbursement of distributor employee expenses sans income element

  • In Favour of Assessee
  • Citation Number : TS-1153-ITAT-2026(Mum)
  • Tax Payer : Everest Food Products Private Limited
Income tax Appellate Tribunal

ITAT: Nova Scotia Bank's interest income from funds placed in overseas banks, not deemed accrual in India u/s 9(1)(v)

  • In Favour of Assessee
  • Citation Number : TS-1154-ITAT-2026(Mum)
  • Tax Payer : The Bank of Nova Scotia
Income tax Appellate Tribunal

ITAT: ITAT: Executive search fees under independent service agreement not royalty under India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-1150-ITAT-2026(Mum)
  • Tax Payer : Spencer Stuart International B.V.
Income tax Appellate Tribunal

ITAT: Valid allotment letter secures Sec. 54F relief despite delayed construction or registration

  • In Favour of Assessee
  • Citation Number : TS-1149-ITAT-2026(Mum)
  • Tax Payer : Ashwin Chhotalal Paurana
Income tax Appellate Tribunal

ITAT: Deletes Sec. 56 addition on benami suspicion, cites documentary title and long-term possession establish ownership

  • In Favour of Assessee
  • Citation Number : TS-1148-ITAT-2026(Mum)
  • Tax Payer : Pushpa Vedprakash Agarwal
Income tax Appellate Tribunal

ITAT: ITAT: Non-mandated supervisory approval fatal to jurisdiction; Invalidates post-survey assessment order

  • In Favour of Assessee
  • Citation Number : TS-1152-ITAT-2026(DEL)
  • Tax Payer : Chemical Agencies
Income tax Appellate Tribunal

ITAT: Notional rent on unsold inventory must follow municipal rateable value, not cost

  • In Favour of Assessee
  • Citation Number : TS-1147-ITAT-2026(Mum)
  • Tax Payer : Neelkanth Urban Developers Private Limited
Income tax Appellate Tribunal

ITAT: Return in response to notice u/s 148 treated as return u/s 139(1), meets Sec. 80AC timeline; Sets-aside revision order

  • In Favour of Assessee
  • Citation Number : TS-1151-ITAT-2026(Mum)
  • Tax Payer : Unnat Nagar CHS Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec. 10(23C)(iiiab) exemption to Govt. funded educational institution notwithstanding Sec. 12A registration

  • In Favour of Assessee
  • Citation Number : TS-1145-ITAT-2026(CHNY)
  • Tax Payer : Arupukottai Sbk Girls Higher Secondary School Managing Board
Income tax Appellate Tribunal

ITAT: Possession of gold & silver within customary norms, matching CBDT Instruction limits, non-taxable u/s 69A

  • In Favour of Assessee
  • Citation Number : TS-1146-ITAT-2026(Mum)
  • Tax Payer : Smita Kelkar
Income tax Appellate Tribunal

ITAT: Re-characterisation of returned income, not under-reporting, doesn't attarct penalty u/s 270A

  • In Favour of Assessee
  • Citation Number : TS-1136-ITAT-2026(Mum)
  • Tax Payer : Legrand Netherlands B.V.
Income tax Appellate Tribunal

ITAT: Pattern of bogus agricultural income in subsequent years justifies Sec. 147 reopening; Upholds reassessment

  • In Favour of Revenue
  • Citation Number : TS-1144-ITAT-2026(DEL)
  • Tax Payer : Transparent Agro Pvt. Ltd
Income tax Appellate Tribunal

ITAT: AO’s recomputation unsustainable, remands Sec. 36(1)(viia) deduction claim for fresh verification

  • In Favour of Assessee
  • Citation Number : TS-1131-ITAT-2026(CHNY)
  • Tax Payer : Trichirapalli District Central Co-Operative Bank Limited
Income tax Appellate Tribunal

ITAT: Lack of legal awareness cannot justify 2,904 days delay; Dismisses appeal for lack of diligence

  • In Favour of Revenue
  • Citation Number : TS-1143-ITAT-2026(Mum)
  • Tax Payer : Ganpat Amraramji Prajapati
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(viib) inapplicable to holding-subsidiary funding, cites no share issue during AY

  • In Favour of Assessee
  • Citation Number : TS-1139-ITAT-2026(DEL)
  • Tax Payer : Abir Hydro Power Private Limited
Income tax Appellate Tribunal

ITAT: Initiation of proceedings u/s 10(1) in contravention to binding administrative instructions vitiates BMA proceedings

  • In Favour of Assessee
  • Citation Number : TS-1132-ITAT-2026(Mum)
  • Tax Payer : Ajay Bhagwati Chauhan
Income tax Appellate Tribunal

ITAT: Sec. 50C deeming fiction restricted to Sec. 48, cannot be imported into Sec. 54F exemption; Allows exemption

  • In Favour of Assessee
  • Citation Number : TS-1142-ITAT-2026(CHNY)
  • Tax Payer : T Srikanth
Income tax Appellate Tribunal

ITAT: Existing tenancy right revaluation as notional book entry, without fund inflow, not unexplained investment u/s 69

  • In Favour of Assessee
  • Citation Number : TS-1141-ITAT-2026(Mum)
  • Tax Payer : Hotel Mahalaxmi