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Rulings ( 15436 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Quashes search assessment reopened beyond 6 years as invalid, sans income in form of ‘asset’

  • In Favour of Assessee
  • Citation Number : TS-1320-ITAT-2026(Mum)
  • Tax Payer : Span Developers
High Court

HC: ONGC entitled to interest on belated DTVsV refund from CBDT-prescribed deadline, not Sec. 153 timeline

  • In Favour of Assessee
  • Citation Number : TS-1324-HC-2026(GUJ)
  • Tax Payer : Oil And Natural Gas Corporation Ltd. ( ONGC )
Income tax Appellate Tribunal

ITAT: ITAT: No Sec. 153 extension sans document handover; Quashes assessment beyond 9-month limit as time-barred

  • In Favour of Assessee
  • Citation Number : TS-1322-ITAT-2026(DEL)
  • Tax Payer : Mohit Kumar Gupta
Income tax Appellate Tribunal

ITAT: ITAT: Unauthenticated whatsapp data without Sec. 65B certificate cannot justify addition u/s 69

  • In Favour of Assessee
  • Citation Number : TS-1319-ITAT-2026(PUN)
  • Tax Payer : Rameshwar Fakirchand Totala
Income tax Appellate Tribunal

ITAT: Sec. 54F benefit covers purchase plus construction/renovation costs incurred on house property

  • In Favour of Assessee
  • Citation Number : TS-1318-ITAT-2026(Ahd)
  • Tax Payer : Vinodbhai Chhaganbhai Tamboli
Income tax Appellate Tribunal

ITAT: ITAT: Cannot revise indexed cost u/s 154 where land surrender involves factual, legal examination

  • In Favour of Assessee
  • Citation Number : TS-1312-ITAT-2026(Ahd)
  • Tax Payer : Rameshbhai Babubhai Patel
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 270A penalty given debatable taxability and no suppression of facts

  • In Favour of Assessee
  • Citation Number : TS-1310-ITAT-2026(DEL)
  • Tax Payer : Discovery Networks Asia-Pacific Pte Limited
Income tax Appellate Tribunal

ITAT: Assessee entitled to Sec. 54 & 54F deduction for 2 flats amalgamated into one composite unit

  • In Favour of Assessee
  • Citation Number : TS-1303-ITAT-2026(Mum)
  • Tax Payer : Amit Mahendrakumar Mehta
Income tax Appellate Tribunal

ITAT: ITAT: Mere pendency of writ doesn't stay Sec. 10(46) proceedings absent specific HC direction

  • In Favour of Revenue
  • Citation Number : TS-1300-ITAT-2026(DEL)
  • Tax Payer : Delhi State Industrial & Infrastructure Development Corporation Ltd
Income tax Appellate Tribunal

ITAT: ITAT: AO lacks jurisdiction to substitue domestic tax rate for DTAA rate u/s 154, as it's not mistake apparent on record

  • In Favour of Assessee
  • Citation Number : TS-1317-ITAT-2026(Mum)
  • Tax Payer : Taj TV Limited
Income tax Appellate Tribunal

ITAT: ITAT: Turnover under Rs. 400 Cr. merits normal tax rate @25%; Quashes 30% tax rate levy

  • In Favour of Assessee
  • Citation Number : TS-1316-ITAT-2026(DEL)
  • Tax Payer : Rajasthan Pulses Private Limited
Income tax Appellate Tribunal

ITAT: Disallows Shapoorji Pallonji Group Co.'s business loss /interest expense claim lacking genuineness, commercial expediency

  • In Favour of Revenue
  • Citation Number : TS-1315-ITAT-2026(Ahd)
  • Tax Payer : Shapoorji Pallonji Infrastructure Gujarat Private Limited
Income tax Appellate Tribunal

ITAT: ITAT- President directs constitution of five members Special Bench for consideration of scope of approval u/s 153D

  • In Favour of Revenue
  • Citation Number : TS-1311-ITAT-2026(ALLD)
  • Tax Payer : Jyoti Hospitals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(vii)(b) addition unsustainable in non-contributing co-owner spouse's hands

  • In Favour of Assessee
  • Citation Number : TS-1308-ITAT-2026(Kol)
  • Tax Payer : Ruby Shome
Income tax Appellate Tribunal

ITAT: Sec. 12AB renewal cannot be denied merely because trust undertook no charitable activity during AYs

  • In Favour of Assessee
  • Citation Number : TS-1314-ITAT-2026(Mum)
  • Tax Payer : Mewari Tolly Charitable Trust
Income tax Appellate Tribunal

ITAT: Book capitalization in CWIP doesn't alter tax nature of expense; Deletes disallowance of Rs. 11,000 Cr. against Reliance Jio

  • In Favour of Assessee
  • Citation Number : TS-1313-ITAT-2026(Mum)
  • Tax Payer : Reliance Jio Infocomm Limited
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Knowledge of share allotment, buy-back defeats benami charge u/s 2(9)(C); Affirms refusal to confirm POA

  • In Favour of Assessee
  • Citation Number : TS-1309-PBPTAT-2026(DEL)
  • Tax Payer : R. Bharathi & Anr
Income tax Appellate Tribunal

ITAT: Overseas remittance for trademark acquisition not 'royalty'; Rejects TDS default charge

  • In Favour of Assessee
  • Citation Number : TS-1307-ITAT-2026(Mum)
  • Tax Payer : LSL Holdings Private Limited
High Court

HC: No Sec. 36(1)(va) disallowance where applicable PF regulations don’t prescribe due date

  • In Favour of Assessee
  • Citation Number : TS-1306-HC-2026(CAL)
  • Tax Payer : Syama Prasad Mookherjee Port Kolkata
Income tax Appellate Tribunal

ITAT: Commitment fee for share sale deal exclusivity constitutes non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-1304-ITAT-2026(DEL)
  • Tax Payer : Gem Agrofoods Pvt. Ltd