Filters

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

Rulings ( 14940 results )

Filters
Income tax Appellate Tribunal

ITAT: Rejects invocation of revisionary proceedings to determine profits u/s 43CB, as inapplicable to builder/developer

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-818-ITAT-2026(Mum)
  • Tax Payer : Jaydeep Construction
Income tax Appellate Tribunal

ITAT: ITAT: Employees’ five day visit not sufficient to establish existence of PE; No income attributable to Imax Corporation

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-817-ITAT-2026(DEL)
  • Tax Payer : IMAX Corporation
Income tax Appellate Tribunal

ITAT: Holds Sec. 40A(2)(b) inapplicable on debenture interest paid to AIF; Directs AO to exercise power u/s 133(6)

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-815-ITAT-2026(Bang)
  • Tax Payer : Cashfree Payment India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Jet Lite disallowance as spare parts repair provision is routine expense in airline sector

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-816-ITAT-2026(DEL)
  • Tax Payer : Jet Lite (India) Limited
Income tax Appellate Tribunal

ITAT: ITAT: Validates assumption of jurisdiction u/s 263 as AO allowed excess Sec. 36(1)(vii) deduction without due examination

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-814-ITAT-2026(CHNY)
  • Tax Payer : Shriram Finance Ltd., [Formerly known as Shriram Transport Finance Company Limited]
Income tax Appellate Tribunal

ITAT: ITAT: Procedural lapse cannot obliterate treaty relief; Grants FTC credit on rental income

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-812-ITAT-2026(Mum)
  • Tax Payer : Jean Christophe Pierre Andre Letellier
Income tax Appellate Tribunal

ITAT: Excise/GST subsidy refund under New Industrial Policy for J&K constitutes non-taxable capital receipt

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-811-ITAT-2026(DEL)
  • Tax Payer : Jakson Limited
Income tax Appellate Tribunal

ITAT: ITAT: Unexplained on-money addition invalid without cross-examination and independent seized document corroboration

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-807-ITAT-2026(Mum)
  • Tax Payer : Mayuri Hitendra Shah
Income tax Appellate Tribunal

ITAT: Allows Sec. 80P deduction on interest income from deposits with co-operative banks

Jun 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-805-ITAT-2026(Mum)
  • Tax Payer : New Satara Zilla Nagrik Multistate Multipurpose Cooperative Society Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Confirms rejection of Trust registration over missing irrevocability clause & Sec. 12AB(4) specified violation

Jun 04, 2026
  • In Favour of Revenue
  • Citation Number : TS-809-ITAT-2026(Mum)
  • Tax Payer : Ramanlal Shah (Pradipkumar & CO.) Religious Trust
Income tax Appellate Tribunal

ITAT: ITAT: Refuses to condone 83-day delay in appeal sans condonation petition and sufficient cause

Jun 03, 2026
  • In Favour of Revenue
  • Citation Number : TS-803-ITAT-2026(Mum)
  • Tax Payer : Commissioner State CET Cell Maharashtra State Mumbai
Income tax Appellate Tribunal

ITAT: ITAT: Quashes revision u/s 263 on forward cover premium taxability, follows Assessee’s own case for preceding AY

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-797-ITAT-2026(Ahd)
  • Tax Payer : Apraava Renewable Energy Private Limited
Income tax Appellate Tribunal

ITAT: Assessee not in default u/s 201(1), Sec. 40(a)(ia) proviso applies when taxes already paid

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-806-ITAT-2026(RAI)
  • Tax Payer : Sandeep Kumar Dhamejani
Income tax Appellate Tribunal

ITAT: Sec. 10A deduction allowable despite export proceeds being routed through Indian intermediary

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2026(DEL)
  • Tax Payer : Savista Global Solutions Private Limited
Income tax Appellate Tribunal

ITAT: FAO’s jurisdiction even prior to CBDT notifying faceless assessment, valid, due to overriding effect of Sec. 144B

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-804-ITAT-2026(HYD)
  • Tax Payer : Anuradha Chennu
Income tax Appellate Tribunal

ITAT: Income arising from offshore supply of goods not taxable in India; Follows Ishikawajima Heavy Industries

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-786-ITAT-2026(Mum)
  • Tax Payer : Siemens Aktiengesellschaft
High Court

HC: Reimbursements to foreign subsidiaries do not attract Indian equalization levy for availing advertising services

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-802-HC-2026(MAD)
  • Tax Payer : Zoho Corporation Private Limited
Income tax Appellate Tribunal

ITAT: One-time settlement to contractors deductible u/s 37, rejects 1/5th amortization rule; Remits DTAA vs DDT issue

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2026(CHNY)
  • Tax Payer : ESAB India Ltd
High Court

HC: HC: Condones delay in filing ITR for Sec. 80P benefit; Criticizes CCIT’s ‘hyper-technical’ approach

Jun 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-800-HC-2026(MAD)
  • Tax Payer : T943 Vickrapandiyam Primary Agricultural Co-operative Credit Society Ltd
Income tax Appellate Tribunal

ITAT: CIT(E)’s summarily rejection of Form 10AB without merits, unjustified; Condones technical filing delay u/s 80G(5)

Jun 03, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-798-ITAT-2026(RAI)
  • Tax Payer : Gram Bartori Vikas Shikshan Samiti