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Rulings ( 15195 results )

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Income tax Appellate Tribunal

ITAT: Rejects condonation of 2300 days delay due to gross negligence, defective authority documents & absence of bona fide sufficient cause

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1070-ITAT-2026(Ahd)
  • Tax Payer : Shailesh Narshibhai Patel
Income tax Appellate Tribunal

ITAT: Restores matter on allowability of expenses on cessation of branch office, sans expense details

Jul 18, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1073-ITAT-2026(DEL)
  • Tax Payer : A.T. Kearney Ltd
High Court

HC: Sec. 54F deduction cannot be denied for construction delay beyond 3 years, as not in Assessee’s control

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1077-HC-2026(TEL)
  • Tax Payer : Sudhakar Reddy Mettu
High Court

HC: Sets-aside reassessment notice as barred by limitation u/s 149(1) following Rajeev Bansal; Quashes reassessment

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1076-HC-2026(MAD)
  • Tax Payer : Kattuputhur Srinivasaiyyengar Ramaswamy
Income tax Appellate Tribunal

ITAT: Quashes reassessment u/s 148 solely based on third party search material bypassing procedure u/s 153C

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1075-ITAT-2026(Mum)
  • Tax Payer : Nihit Infracon Private Limited
Income tax Appellate Tribunal

ITAT: Not supplying Sec. 133(6) responses to Assessee, violation of priciple of natural justice; Restore matter

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1067-ITAT-2026(Mum)
  • Tax Payer : Yeoman Marine Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Swap charges under hedging arrangement for assuming foreign exchange risk, doesn't warrant capitalization u/s 43A

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1072-ITAT-2026(CHNY)
  • Tax Payer : Saint Gobain India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 201(1)/1A) not time-barred citing extension due to Covid; Holds Assessee in default for non-deduction of tax

Jul 17, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1071-ITAT-2026(DEL)
  • Tax Payer : JSD Steel Private Limited (Formerly Cbs Steel Private Limited)
Income tax Appellate Tribunal

ITAT: No penalty if no misreporting in ROI, as returned income accepted by AO; Deletes penalty u/s 270A(9)

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1069-ITAT-2026(Mum)
  • Tax Payer : Jai Shankar Krishnan
Income tax Appellate Tribunal

ITAT: ITAT: Unrealised interest not taxable despite TDS deduction; Upholds bona fide shift to cash accounting

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1066-ITAT-2026(Mum)
  • Tax Payer : Amrita Prabhakar Deodhar
Income tax Appellate Tribunal

ITAT: ITAT: Revocable securitization trust constituted under SARFAESI not assessable as AOP, entitled to benefit u/s 61 to 63

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1068-ITAT-2026(Mum)
  • Tax Payer : Arcil Cps 012 I Trust
Income tax Appellate Tribunal

ITAT: ITAT: Assessee eligible for Sec. 54 exemption on acquisition of multiple floors in one residential building

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1064-ITAT-2026(DEL)
  • Tax Payer : Ranjan Sen Jain
Income tax Appellate Tribunal

ITAT: ITAT: Revised allotment letters fixes consideration u/s 56(2)(x); Rejects mechanical adoption of registration-date stamp value

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1065-ITAT-2026(Mum)
  • Tax Payer : Nitin Kshirsagar (HUF)
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IC deduction despite delayed Form 10CCB during rectification proceedings

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1060-ITAT-2026(CHNY)
  • Tax Payer : Auto Coats
Income tax Appellate Tribunal

ITAT: ITAT: Non-compliance with Rule 112F renders Sec. 153A proceedings unsustainable

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1059-ITAT-2026(Mum)
  • Tax Payer : Arun Ramu Shikhare
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 148 notice issued beyond 3 years due to improper sanction u/s 151

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1058-ITAT-2026(VIZ)
  • Tax Payer : The Kanumolu Pacs Ltd
Income tax Appellate Tribunal

ITAT: Denies political party donation u/s 80GGC sans genuineness; Banking trail alone insufficient

Jul 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-1054-ITAT-2026(Mum)
  • Tax Payer : Manoj Jayram Sarang
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 10(11) addition on EPF interest unsustainable absent actual receipt despite erroneous ITR disclosure

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1052-ITAT-2026(Mum)
  • Tax Payer : Manik Pratap Gole
Income tax Appellate Tribunal

ITAT: Institution of suit prohibited in moratorium u/s 14 of IBC; Remands matter to comply with Sec. 156A

Jul 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1063-ITAT-2026(DEL)
  • Tax Payer : Vikas Wsp Limited
Income tax Appellate Tribunal

ITAT: ITAT: IPL franchise entitled to depreciation on entire franchise rights cost; Upholds cash payment disallowance

Jul 16, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1062-ITAT-2026(Mum)
  • Tax Payer : Royal Multisports Pvt Ltd., (Formerly known as Jaipur IPL Cricket Pvt. Ltd.)