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Rulings ( 14935 results )

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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
Foreign Court

FC: FC: Canadian SC rules guarantee fees are not interest within Canada-Germany Tax Convention

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-10-FC-1982(CAN)
  • Tax Payer : Melford Developments Inc.
Foreign Court

FC: Court upholds Taxpayer's right to legally reduce tax without breaking law

Jun 02, 2026
  • Citation Number : TS-02-FC-1935(UK)
  • Tax Payer : The Duke Of Westminster
Foreign Court

FC: Australian HC in its landmark decision, establishes the "choice principle"

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-08-FC-1957(AUS)
  • Tax Payer : W. P. Keighery Proprietary Limited
Income tax Appellate Tribunal

ITAT: Sec. 10(46) exemption governed by nature of income, not accounting classification or year of recognition

Jun 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-796-ITAT-2026(Mum)
  • Tax Payer : Maharashtra Electricity Regulatory Commission
High Court

HC: HC: Assessment pursuant to Court's express liberty cannot be assailed for lack of jurisdiction; Upholds Sec. 153A assessment

Jun 02, 2026
  • In Favour of Revenue
  • Citation Number : TS-795-HC-2026(MAD)
  • Tax Payer : Dhanalakshmi Srinivasan Sugars Private Limited