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Rulings ( 13848 results )

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Income tax Appellate Tribunal

ITAT: Confirms NRI status u/s 6(1) explanation; Rules employment exemption applies regardless of seniority/designation

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1480-ITAT-2025(CHNY)
  • Tax Payer : Paul Dhinakaran
Income tax Appellate Tribunal

ITAT: Retracted third-party statements not incriminating material, deletes Sec.68 cash credit addition

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1479-ITAT-2025(DEL)
  • Tax Payer : Indian Hydro Electric Power Pvt. Ltd
High Court

HC: Rejects Revenue's erroneous application of Sec. 11(2); Allows Trust's writ given 'limited' Form 10 space

Nov 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1478-HC-2025(BOM)
  • Tax Payer : Sir Jamsetjee Jejeebhoy Charity Fund
Income tax Appellate Tribunal

ITAT: IT development & non-IT support services not FTS, sans satisfaction of ‘make available’ clause under India-UK DTAA

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1477-ITAT-2025(DEL)
  • Tax Payer : CPPGROUP Services Limited
High Court

HC: Condones 151 days delay in filing Form 10B; Substantial justice prevail over procedural complexities

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1476-HC-2025(MAD)
  • Tax Payer : Sivestar Educational Trust
Income tax Appellate Tribunal

ITAT: Quashes reassessment basis contradictory & ambiguous reasons sans new material

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1473-ITAT-2025(DEL)
  • Tax Payer : Manoj Bindal
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on unexplained investment as already accepted in scrutiny assessment; Sec. 14A disallowance untenable sans exempt income

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1475-ITAT-2025(DEL)
  • Tax Payer : Photon Ultrawave Pvt. Ltd.
High Court

HC: Condones delay as Assessee unaware of appeal order; Quashes CIT(A) order passed for non-prosecution

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1474-HC-2025(KER)
  • Tax Payer : KANNUR DISTRICT MERCHANTS CO-OP. SOCIETY LTD.
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69C, basis AO's uncorroborated findings of alleged cash payment for transfer posting

Nov 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1459-ITAT-2025(Mum)
  • Tax Payer : Vinaykumar Sudhakar Deshpande
Income tax Appellate Tribunal

ITAT: Quashes sec. 143(3) order for non-compliance with Sec.153C post-search assessment; Rules Sec.153C amendment prospective

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1453-ITAT-2025(DEL)
  • Tax Payer : Forum Agro Foods Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Reassessment solely basis investigation wing report sans independent inquiry, invalid

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1456-ITAT-2025(Bang)
  • Tax Payer : Maralbid Padmavathi
Income tax Appellate Tribunal

ITAT: Deletes penalty u/s 270A on incorrect computation of deduction sans allegation of non-disclosure

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1463-ITAT-2025(Ahd)
  • Tax Payer : Krunal Sanghvi
Income tax Appellate Tribunal

ITAT: Assessee entitled to new-tax regime benefits u/s 115BBA due to delay in filing Form 10IC

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1464-ITAT-2025(Mum)
  • Tax Payer : Staubli Tec Systems India Private Limited
Income tax Appellate Tribunal

ITAT: AO lacks jurisdiction for Sec. 147 without disproving POEM & Sec. 194LD exemption for non-filer; Quashes reassesment

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1472-ITAT-2025(DEL)
  • Tax Payer : Argos Holdings Pte. Ltd
Income tax Appellate Tribunal

ITAT: Condones delay in filing appeal sans malafide intention by Senior Citizen; Remits back for denovo adjudication

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1471-ITAT-2025(Bang)
  • Tax Payer : Suvarna
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition on excess agricultural income; Upholds genuineness basis buyer affidavits

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1470-ITAT-2025(Bang)
  • Tax Payer : Mohammed Farooq Kanana
Income tax Appellate Tribunal

ITAT: Provision of services in facilitating contractors for filing online tenders, not eligible business u/s 44AD

Nov 07, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1469-ITAT-2025(Bang)
  • Tax Payer : Garje Rudrappa Jayanna
Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 14A against Aishwarya Rai Bachchan, cites no justification for rejection of suo-moto claim

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1468-ITAT-2025(Mum)
  • Tax Payer : Aishwarya Rai Bachchan
Income tax Appellate Tribunal

ITAT: SBI ATMs entitled to 60% depreciation rate; Allows incremental pension & gratuity fund contributions

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1467-ITAT-2025(Mum)
  • Tax Payer : State Bank of India (Erstwhile State Bank of Mysore prior to merger)
Income tax Appellate Tribunal

ITAT: Income from renting rigs for drilling operation covered u/s 44BB & not u/s 9(1)(vi) as royalty

Nov 07, 2025
  • In Favour of Assessee
  • Citation Number : TS-1466-ITAT-2025(DEL)
  • Tax Payer : Virtue Drilling PTE Ltd