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Rulings ( 13794 results )

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High Court

HC: Grants DTAA benefits to shipping profits; Accepts Singapore IRS certificate's genuineness

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1429-HC-2025(GUJ)
  • Tax Payer : Atlantic Shipping Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 271A penalty for non-maintenance of book of accounts sans evidence of deliberate defiance

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1427-ITAT-2025(DEL)
  • Tax Payer : Antriksh Gupta
Income tax Appellate Tribunal

ITAT: Denies depreciation on non-compete fees being ineligible intangible asset; Follows Sharp business decision

Nov 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1428-ITAT-2025(DEL)
  • Tax Payer : Akorn India P. Ltd.
Income tax Appellate Tribunal

ITAT: Additions u/s 153A based on third party statement unsustainable given no incriminating material found in search

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1426-ITAT-2025(DEL)
  • Tax Payer : Ritu Jain
Income tax Appellate Tribunal

ITAT: Sets aside cryptic revisionary order u/s 263 passed without examining Assessee’s submission; Remits back for denovo adjudication

Nov 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1425-ITAT-2025(AGR)
  • Tax Payer : Ganpati Infrastructure Development Co. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes disallowance of Director’s remuneration u/s 40A(2)(b) & unaccounted cash sales basis whatsapp chats

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-1424-ITAT-2025(DEL)
  • Tax Payer : LSL Tools (P) Ltd
Income tax Appellate Tribunal

ITAT: Debatable & controversial issues cannot be classified as ‘mistake apparent on record’ u/s 154; Quashes rectification

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-1423-ITAT-2025(DEL)
  • Tax Payer : Baani Landbase Pvt Ltd
Income tax Appellate Tribunal

ITAT: Rejects FIITJEE's erroneous inclusion claim, rules scholarship funds taxable

Oct 31, 2025
  • In Favour of Revenue
  • Citation Number : TS-1422-ITAT-2025(DEL)
  • Tax Payer : FIITJEE Limited
Income tax Appellate Tribunal

ITAT: BOT project grants by State Government, capital in nature, as promoter’s contribution

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-1421-ITAT-2025(Mum)
  • Tax Payer : Maharashtra State Road Development Corporation Ltd
Income tax Appellate Tribunal

ITAT: Approval u/s 153D not mandatory in post-remand cases; Upholds AO's jurisdiction

Oct 31, 2025
  • In Favour of Revenue
  • Citation Number : TS-1420-ITAT-2025(DEL)
  • Tax Payer : Best City Projects India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects AO's attempt to classify 50% gain as IoS; Holds entire gain as LTCG

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-1419-ITAT-2025(Mum)
  • Tax Payer : Nishita Vijay Mehta
Income tax Appellate Tribunal

ITAT: Allows Sec. 54 deduction basis actual investment, not joint share in co-owned property

Oct 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-1418-ITAT-2025(Mum)
  • Tax Payer : Neelam Shamsher Kashyap
Income tax Appellate Tribunal

ITAT: Appeal decided on merits after refusing to condone delay in filing appeal, without jurisdiction

Oct 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1417-ITAT-2025(AGR)
  • Tax Payer : Suleman Khan
Income tax Appellate Tribunal

ITAT: Allows deduction to partner as business expenditure incurred wholly & exclusively for business purposes

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1416-ITAT-2025(DEL)
  • Tax Payer : Atul Kumar Gupta
Income tax Appellate Tribunal

ITAT: Exemption u/s 115JB not automatic, concession to sick company ceases when net worth turns positive

Oct 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-1415-ITAT-2025(Mum)
  • Tax Payer : Supertex Industries Ltd
Income tax Appellate Tribunal

ITAT: Allows Rs. 169 Cr customer acquisition cost deduction to Tata Teleservices; Rules routine cost is revenue expenditure

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1414-ITAT-2025(DEL)
  • Tax Payer : Tata Teleservices Limited
Income tax Appellate Tribunal

ITAT: Use of technology doesn't make service technical in nature, not ‘FTS’ under India-Belgium DTAA

Oct 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1413-ITAT-2025(Mum)
  • Tax Payer : Solvay S. A.
High Court

HC: Quashes assessment for complete breach of natural justice & AO's blind reliance on AI results

Oct 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1400-HC-2025(BOM)
  • Tax Payer : KMG Wires Private Limited
High Court

HC: HC: Upholds disallowance of expenditure u/s 48(i) as no substantive evidence given by Assessee

Oct 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-1408-HC-2025(TEL)
  • Tax Payer : Gulf Oil Corporation Ltd
Income tax Appellate Tribunal

ITAT: Valuation report cannot be rejected without pinpointing specific mistakes; Deletes Sec. 68 addition

Oct 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1410-ITAT-2025(DEL)
  • Tax Payer : Savegenic E-Marketing Pvt. Ltd