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Rulings ( 14515 results )

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High Court

HC: Upholds ITAT's rectification of conflicting order on deemed dividends & TDS liability u/s 254(2) sans re-appreciation of evidences

Mar 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-387-HC-2026(TEL)
  • Tax Payer : M/s Jaypeem Granites (P) Ltd.
Income tax Appellate Tribunal

ITAT: Technical glitch constitutes 'reasonable cause' u/s 273B, quashes penalty u/s 271B

Mar 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-388-ITAT-2026(CHNY)
  • Tax Payer : Konda Seenivasaiyer Damodharan Kishori Lal
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 270A(9) penalty not leviable where disallowance arise from bonafide error with full disclosure & tax neutral impact

Mar 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-389-ITAT-2026(HYD)
  • Tax Payer : N.A.M. Expressway Limited
High Court

HC: Quashes reassessment for AY 2013-14 being time barred following Rajeev Bansal; Rejects Revenue’s ten year limitation plea

Mar 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-390-HC-2026(BOM)
  • Tax Payer : Pratibha Syntex Limited
High Court

HC: Quashes arbitrary rejection of lower TDS certificate application against Make Mytrip; Cites Rule 28AA parameters mandatory

Mar 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-391-HC-2026(DEL)
  • Tax Payer : Make Mytrip (India) Private Limited
Income tax Appellate Tribunal

ITAT: CIT(A)'s powers co-terminus with AO; Rules appellate authority must adjudicate on merits, not dismiss in limine

Mar 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-386-ITAT-2026(Bang)
  • Tax Payer : Erki Krishnamurthy HUF
High Court

HC: Condones 169 days delay in filing ITR due to internal corporate disputes sans past default

Mar 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-385-HC-2026(BOM)
  • Tax Payer : Teksons Private Limited
High Court

HC: "Misappropriated" funds by partner’s relative not a deductible business expense; Upholds disallowance u/s 40A(2)

Mar 20, 2026
  • In Favour of Revenue
  • Citation Number : TS-384-HC-2026(MAD)
  • Tax Payer : Karpaga Vinayagar Papers
Income tax Appellate Tribunal

ITAT: Overseas "NRI Desk" expenditure of Bank of America qualify as head office expenditure; Restricts deduction u/s 44C

Mar 20, 2026
  • In Favour of Revenue
  • Citation Number : TS-383-ITAT-2026(Mum)
  • Tax Payer : Bank of America N.A
High Court

HC: Bars Revenue from relying on "human probabilities" instead of facts for Sec. 68 additions; Upholds remand

Mar 20, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-382-HC-2026(TEL)
  • Tax Payer : Bharathi Cement Corporation Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Assumption of jurisdiction u/s 147/148 impermissible when jurisdiction dismissed u/s 153C, constitutes as parallel proceedings

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-381-ITAT-2026(DEL)
  • Tax Payer : Advantage Housings Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69 addition on unexplained investment as source substantiated; CIT(A) power co-terminus to AO

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-380-ITAT-2026(Mum)
  • Tax Payer : Shareeka Prasanna Shetty
Income tax Appellate Tribunal

ITAT: Sec. 270A penalty invalid when imposed before quantum appeal adjudication

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2026(PAN)
  • Tax Payer : Beereshwar Co-op. Credit Society Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment for non-compliance with ITAT-directions on furnishing of relied upon documents

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2026(DEL)
  • Tax Payer : Veer Sawarkar Katyal
Income tax Appellate Tribunal

ITAT: Sec. 148 notice time-barred as per pre-amended Sec. 149(1)(b), quashes consequent assessment

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-368-ITAT-2026(VIZ)
  • Tax Payer : Srinivasa Rao Sirivuri
Income tax Appellate Tribunal

ITAT: Remits matter to AO for correct FMV determination, cites misapplication of Sec. 50C

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-359-ITAT-2026(VIZ)
  • Tax Payer : Reddi Paiditalli Naidu
Income tax Appellate Tribunal

ITAT: Date of property possession to be considered as purchase date for Sec. 54 deduction

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-375-ITAT-2026(Mum)
  • Tax Payer : Shashank Merchant
High Court

HC: AO has no power to go behind net profit in P&L for MAT except beyond specified additions

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-379-HC-2026(BOM)
  • Tax Payer : ACC Limited
Income tax Appellate Tribunal

ITAT: Corrigendum order passed to rectify name just & proper; Upholds revision order u/s 263 against Amazon

Mar 19, 2026
  • In Favour of Revenue
  • Citation Number : TS-378-ITAT-2026(DEL)
  • Tax Payer : Amazon Smart Commerce Solutions Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: ITAT: Disallowance u/s 94B discriminates & violates Article 24(4) of India-Denmark DTAA; Directs deletion of disallowance

Mar 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-377-ITAT-2026(CHNY)
  • Tax Payer : Vestas Wind Technology India Private Limited