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Rulings ( 13608 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Deletes TDS addition on Barclays India’s remittances to Barclays UK towards Derivatives Sales Credit

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1230-ITAT-2025(Mum)
  • Tax Payer : Barclays Bank PLC
Income tax Appellate Tribunal

ITAT: ITAT: Issuance of consolidated satisfaction note for all AYs invalidates assessment proceedings

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1229-ITAT-2025(PUN)
  • Tax Payer : Rameshbhai Harlilal Patel
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition, holds demonetisation deposits from legitimate cash sales

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1242-ITAT-2025(Bang)
  • Tax Payer : Venkataramaiah Kumar Kiran
Income tax Appellate Tribunal

ITAT: Correct computation of carried forward losses is statutory entitlement, remands matter

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1241-ITAT-2025(Mum)
  • Tax Payer : Laqshya Media Limited
Income tax Appellate Tribunal

ITAT: Confirms deletion over commission for client code modification, san evidence indicating wrongdoing

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1207-ITAT-2025(Mum)
  • Tax Payer : Muktaben Govindbhai Kakadia
High Court

HC: Grants exemption u/s 10(1) for hybrid seed production, cites indirect involvement in agricultural activity

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1238-HC-2025(TEL)
  • Tax Payer : Nuziveedu Seeds Ltd
High Court

HC: Reassessment basis information declared by Assessee under IDS 2016, unjustified

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1236-HC-2025(BOM)
  • Tax Payer : Prabhakar Nerulkar
High Court

HC: Deletes penalty u/s 271(1)(c), as unwarranted, since quantum addition made on pure guess work

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1235-HC-2025(BOM)
  • Tax Payer : Colo Colour Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Third Member deletes addition u/s 68, taxation of same income twice unsustainable

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1234-ITAT-2025(DEL)
  • Tax Payer : Double Plus Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Addition u/s 56(vii)(b) over difference in stamp-duty valuation due to calculation method change, unsustainable

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1233-ITAT-2025(Mum)
  • Tax Payer : Sharad Sevantilal Shah
Income tax Appellate Tribunal

ITAT: Dismissal of appeals instead of adjudication on merits, under purview of “mistake apparent on record” u/s 254(2)

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1232-ITAT-2025(Bang)
  • Tax Payer : Shashikala Vinaykumar
High Court

HC: Compensation received on land acquisition not exigible to tax u/s 96 of RFCTLARR Act

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1228-HC-2025(CHAT)
  • Tax Payer : Sanjay Kumar Baid
Income tax Appellate Tribunal

ITAT: ITAT: Directs Revenue to estimate Assessee’s income @ 6% u/s 44AD; Rejects 8% profit estimation

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1227-ITAT-2025(Mum)
  • Tax Payer : GRA Engineers & Contractors Private Limited
Income tax Appellate Tribunal

ITAT: AO incorrectly invoked Sec. 194A, legal fiction u/s 40(a)(ia) cannot be extended beyond its scope

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1226-ITAT-2025(DEL)
  • Tax Payer : Sternal Buildcon Private Ltd
High Court

HC: HC: Upholds Sec. 194J TDS by Nanavati Hospital for ‘consultant’ doctors; Remands back AMC characterisation issue

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1225-HC-2025(BOM)
  • Tax Payer : Dr. Balabhai Nanavati Hospital
High Court

HC: Subsequent Superior Court ruling no ground for ITAT to invoke Sec. 254(2)

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1224-HC-2025(BOM)
  • Tax Payer : Vaibhav Maruti Dombale
Income tax Appellate Tribunal

ITAT: Unsigned order against non-existent company is legal nullity, cites 'incurable defects'; Quashes reassessment

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1223-ITAT-2025(Mum)
  • Tax Payer : Ekvira Hotels Private Limited
Income tax Appellate Tribunal

ITAT: Rejects Revenue's diametrically opposite view; Upholds consistency principle in land classification

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1222-ITAT-2025(Mum)
  • Tax Payer : Sunil Khadawala
Income tax Appellate Tribunal

ITAT: Assessee-trust’s appeal maintainable, not hit by Sec. 249(4); Sets aside reassessment as time barred

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1221-ITAT-2025(DEL)
  • Tax Payer : A P Goyal Charitable Trust
High Court

HC: Rejects Revenue's remand plea, finds AO consciously erred by disregarding fundamental tax principles

Sep 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1220-HC-2025(BOM)
  • Tax Payer : Kedaara Captial Fund II LLP