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Rulings ( 14913 results )

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Income tax Appellate Tribunal

ITAT: Government salary grant not Trust’s income derived from property, excludes from accumulation u/s 11(1)(a)

Jun 02, 2026
  • In Favour of Revenue
  • Citation Number : TS-794-ITAT-2026(Mum)
  • Tax Payer : National Education Society
Foreign Court

FC: Cairn Energy wins international arbitration under India-UK BIT

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-768-FC-2020(UK)
  • Tax Payer : Cairn Energy Plc and Cairn UK Holdings Ltd
Income tax Appellate Tribunal

ITAT: Sec. 115A relief cannot be denied for automatic approval transactions; IT recharge fees not FTS under DTAA

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-792-ITAT-2026(Mum)
  • Tax Payer : Lloyd's Register Of Shipping (Now Known As Lloyd’s Register Group Ltd.)
Income tax Appellate Tribunal

ITAT: Assessee cannot foresee future law changes; Deletes Sec. 234B interest arising from retrospective ICDS deferment

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-791-ITAT-2026(Mum)
  • Tax Payer : Godrej Projects Development Ltd (Into Which Godrej Buildcon Pvt Ltd)
Income tax Appellate Tribunal

ITAT: CIT(A)'s powered to issue directions, implicit; Modifies direction to assess unexplained income

Jun 01, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-790-ITAT-2026(Ahd)
  • Tax Payer : Vanrajsinh Dadbhai Kahor
Income tax Appellate Tribunal

ITAT: Applies FIFO to physical shares; Rejects Assessee's LIFO method as deemed tax evasion

Jun 01, 2026
  • In Favour of Revenue
  • Citation Number : TS-789-ITAT-2026(Mum)
  • Tax Payer : Megasolis Renewable Private Limited
Income tax Appellate Tribunal

ITAT: Receipts towards product analytics services not taxable as equipment royalty/FTS; Follows Amazon ruling

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2026(DEL)
  • Tax Payer : Amplitude Inc.
Income tax Appellate Tribunal

ITAT: Historical investments cannot trigger Sec. 69 addition in subsequent years; Deletes addition

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-787-ITAT-2026(Mum)
  • Tax Payer : Harvinderpal Tirathpal Mehta
Income tax Appellate Tribunal

ITAT: Revenue-neutral depreciation timing difference insufficient for Sec. 263 revision proceedings

Jun 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-771-ITAT-2026(Mum)
  • Tax Payer : Hampi Expressways Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on unexplained sundry creditors, given unsecured loan repaid via banking channel & onus discharged

May 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-776-ITAT-2026(Ahd)
  • Tax Payer : Pallavi Nileshbhai Shah
Income tax Appellate Tribunal

ITAT: Quashes reassessment u/s 148 for bogus donations as notice issued beyond limitation & escaped income below Rs. 50 Lac

May 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-784-ITAT-2026(AGR)
  • Tax Payer : Amit Sharma
Income tax Appellate Tribunal

ITAT: Deletes Sec. 56(2)(viib) addition for share premium on non-equity & preferential shares

May 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-778-ITAT-2026(DEL)
  • Tax Payer : First Class Infrabuild Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Disallowance u/s 43B unsustainable on unclaimed GST liability in profit & loss account

May 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2026(DEL)
  • Tax Payer : KBH Energy and Infra Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Ex-gratia received under BSNL voluntary compensation scheme fully exempt u/s 10(10B)

May 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-780-ITAT-2026(CHNY)
  • Tax Payer : Hemalatha Govindarajulu
Income tax Appellate Tribunal

ITAT: Upholds Sec. 54F deduction disallowance for non-compliance of two-year period on urban land; Remits matter for denovo adjudication

May 30, 2026
  • In Favour of Revenue
  • Citation Number : TS-785-ITAT-2026(Ahd)
  • Tax Payer : Dharmendrabhai Jayantibhai Patel
Income tax Appellate Tribunal

ITAT: Rejects application of ‘presumptions’ & ‘human probabilities’ to make addition u/s 68 in penny stock case; Deletes addition

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-783-ITAT-2026(DEL)
  • Tax Payer : Ajay Gupta
Income tax Appellate Tribunal

ITAT: Deletes addition on per-diem received in UK during non-resident status period

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-782-ITAT-2026(DEL)
  • Tax Payer : Sachin Saxena
Income tax Appellate Tribunal

ITAT: Auditorium rental not business income, merely incidental to attainment of charitable objects; Deletes addition

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2026(Mum)
  • Tax Payer : Yashwantrao Chavan Centre
Income tax Appellate Tribunal

ITAT: Deletes addition against Honda R&D qua reimbursement of salary of seconded employees, as not FTS

May 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-777-ITAT-2026(DEL)
  • Tax Payer : Honda R&D Company Limited
Income tax Appellate Tribunal

ITAT: Sec. 270A penalty impermissible where quantum additions based on DVO valuation estimates

May 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-769-ITAT-2026(Mum)
  • Tax Payer : Manoj Lachhmandas Jagwani