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Rulings ( 15369 results )
Supreme Court
SC: SC: Dismisses Revenue SLP on taxability of live telecast rights as royalty
- In Favour of Assessee
- Citation Number : TS-1241-SC-2026
- Tax Payer : SRI LANKA CRICKET
High Court
HC: HC: Cannot invoke 'extraordinary' writ jurisdiction to test sufficiency of every SCN; Dismisses re-assessment challenge
- In Favour of Assessee
- Citation Number : TS-1254-HC-2026(TEL)
- Tax Payer : Nitin Enterprises
High Court
HC: HC: Sec. 10B export profit computation confined to deduction, doesn't restrict inter-unit loss set-off
- In Favour of Assessee
- Citation Number : TS-1253-HC-2026(DEL)
- Tax Payer : Aricent Technologies Holding Ltd (Formerly Known As Flextronics Software System Ltd
Income tax Appellate Tribunal
ITAT: Organized receipts don't turn charitable trust into commercial venture; Grants Sec. 12AB registration to ‘ISKCON’
- In Favour of Assessee
- Citation Number : TS-1252-ITAT-2026(Mum)
- Tax Payer : International Society for Krishna Consciousness
Income tax Appellate Tribunal
ITAT: Grants final opportunity to Assessee subject to plantation of 500 trees; CIT(A) order to revive on non-compliance
- In Favour of Assessee
- Citation Number : TS-1249-ITAT-2026(CHANDI)
- Tax Payer : Ranbir Singh
High Court
HC: BIOSOT performing sovereign welfare functions immune from Union taxation under Article 289(1); Quashes notice u/s 226(3)
- In Favour of Assessee
- Citation Number : TS-1248-HC-2026(TEL)
- Tax Payer : The Biodiversity Conservation Society of Telangana (BIOSOT)
Income tax Appellate Tribunal
ITAT: Disallowance u/s 43B unsustainable on unclaimed GST liability in profit & loss account
- In Favour of Assessee
- Citation Number : TS-1244-ITAT-2026(Bang)
- Tax Payer : M Monks Digital Media
Income tax Appellate Tribunal
ITAT: Upholds Sec. 263 revision for AO's failure to invoke Sec. 69A/69B on undisclosed investment & cash
- In Favour of Assessee
- Citation Number : TS-1225-ITAT-2026(PAT)
- Tax Payer : Mohammed Tanweer Alam
Income tax Appellate Tribunal
ITAT: Deletes Sec. 69A protective addition for seized jewellery, as already substantively assessed in owner’s hands
- In Favour of Assessee
- Citation Number : TS-1242-ITAT-2026(Mum)
- Tax Payer : Dev Kishan Joshi
Income tax Appellate Tribunal
ITAT: TDS deduction or payer’s accounting treatment cannot establish accrual of income sans any proof of services rendered; Deletes addition
- In Favour of Assessee
- Citation Number : TS-1243-ITAT-2026(Mum)
- Tax Payer : Ajr Oil And Gas Engineering Services
Income tax Appellate Tribunal
ITAT: Sets aside Sec. 271B penalty for F&O turnover verification under ICAI Guidance Note; Remits back for denovo adjudication
- In Favour of Assessee
- Citation Number : TS-1240-ITAT-2026(Mum)
- Tax Payer : Yashwant Hiralal Thakar
High Court
HC: Quashes CIT(A), ITAT orders on incorrect tax computation; Directs fresh Sec. 234B interest calculation
- In Favour of Assessee
- Citation Number : TS-1227-HC-2026(DEL)
- Tax Payer : Maharishi Education Corporation Pvt Ltd
Income tax Appellate Tribunal
ITAT: Outstanding trade liability recorded in books sans any write off or remission, not cessation u/s 41(1)
- In Favour of Assessee
- Citation Number : TS-1247-ITAT-2026(Ahd)
- Tax Payer : Shree Saras Spices And Food Private Limited
Income tax Appellate Tribunal
ITAT: Deletes disallowance of depreciation on goodwill against Capgemini, as transaction not a colorable device
- In Favour of Assessee
- Citation Number : TS-1246-ITAT-2026(PUN)
- Tax Payer : Capgemini Technology Services India Limited (Previously known as Aricent Technologies Holdings Ltd.)
Income tax Appellate Tribunal
ITAT: Buy-back receipts of non-resident company outside Sec. 5(2) scope; Rejects Sec. 56(2)(viia) invocation
- In Favour of Assessee
- Citation Number : TS-1245-ITAT-2026(DEL)
- Tax Payer : Gamma Pizzakraft Lanka (Pvt.) Ltd
Income tax Appellate Tribunal
ITAT: Advance is fund outflow, not undisclosed income; Sec. 132(4) surrender alone doesn't trigger Sec. 271AAB penalty
- In Favour of Assessee
- Citation Number : TS-1237-ITAT-2026(JPR)
- Tax Payer : Kanhaiyalal Rameshwar Das
Income tax Appellate Tribunal
ITAT: Lack of technology transfer renders US entity's SaaS receipts non-FIS, fails make available test
- In Favour of Assessee
- Citation Number : TS-1239-ITAT-2026(DEL)
- Tax Payer : Branch Metrics Inc
Income tax Appellate Tribunal
ITAT: Tax authorities bound by approved IBC-Plan; IndusInd General Insurance's antecedent tax proceedings extinguished
- In Favour of Assessee
- Citation Number : TS-1236-ITAT-2026(Mum)
- Tax Payer : Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited)
High Court
HC: Double taxation due to timing of tax orders qualifies as error, rectifiable u/s 264; Remands matter
- In Favour of Assessee
- Citation Number : TS-1235-HC-2026(TEL)
- Tax Payer : Premier Solar Power tech Private Limited
Income tax Appellate Tribunal
ITAT: Assessee not liable for broker manipulation sans proof of price-rigging link; Deletes penny stock addition
- In Favour of Assessee
- Citation Number : TS-1234-ITAT-2026(Ahd)
- Tax Payer : Payal Manan Shah