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Rulings ( 15378 results )

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Income tax Appellate Tribunal

ITAT: ITAT: Declines ruling on DDT vs DTAA rate controversy, cites Apex Court advisory

  • In Favour of Assessee
  • Citation Number : TS-1266-ITAT-2026(Mum)
  • Tax Payer : Interactive Television Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Sub-letting charges paid to MIDC deductible in computing rental income, as integral cost for earning income

  • In Favour of Assessee
  • Citation Number : TS-1265-ITAT-2026(Mum)
  • Tax Payer : Amar Plastics
Income tax Appellate Tribunal

ITAT: Rejects assessee's M.A. seeking rectification basis co-ordinate bench ruling not expressly pleaded

  • In Favour of Revenue
  • Citation Number : TS-1263-ITAT-2026(Bang)
  • Tax Payer : S.R. Ravishankar
Income tax Appellate Tribunal

ITAT: ITAT: TDR sale proceeds taxable as capital gains; Cost of acquisition attributable to surrendered land

  • In Favour of Revenue
  • Citation Number : TS-1262-ITAT-2026(Bang)
  • Tax Payer : Kamlesh Pukhraj Talera
Income tax Appellate Tribunal

ITAT: ITAT: Incomparable entities cannot justify books of accounts rejection u/s 145(3); Upholds 8% estimated profit rate

  • In Favour of Assessee
  • Citation Number : TS-1260-ITAT-2026(Mum)
  • Tax Payer : Excel Developers
Income tax Appellate Tribunal

ITAT: ITAT: Equity & preference shares carry different rights, cannot be valued alike; Rejects price substitution for capital gains

  • In Favour of Assessee
  • Citation Number : TS-1259-ITAT-2026(Mum)
  • Tax Payer : Vinant Trust
High Court

HC: HC: Sans specific donor directions, Trust's FD interest taxable; Distinguishes Mata Amrithanandamayi ratio

  • In Favour of Revenue
  • Citation Number : TS-1257-HC-2026(MAD)
  • Tax Payer : St.Joseph’s Development Trust
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 12A registration rejection on quashed grounds violates Judicial Discipline; Sets aside PCIT’s arbitrary order

  • In Favour of Assessee
  • Citation Number : TS-1256-ITAT-2026(DEL)
  • Tax Payer : Lala Sher Singh Memorial Jeevan Trust Society
Income tax Appellate Tribunal

ITAT: No PE for Bloomberg in India, rejects Revenue's Service/DAPE charge

  • In Favour of Assessee
  • Citation Number : TS-1255-ITAT-2026(Mum)
  • Tax Payer : Bloomberg LP
Supreme Court

SC: SC: Dismisses Revenue SLP on taxability of live telecast rights as royalty

  • In Favour of Assessee
  • Citation Number : TS-1241-SC-2026
  • Tax Payer : SRI LANKA CRICKET
High Court

HC: HC: Cannot invoke 'extraordinary' writ jurisdiction to test sufficiency of every SCN; Dismisses re-assessment challenge

  • In Favour of Assessee
  • Citation Number : TS-1254-HC-2026(TEL)
  • Tax Payer : Nitin Enterprises
High Court

HC: HC: Sec. 10B export profit computation confined to deduction, doesn't restrict inter-unit loss set-off

  • In Favour of Assessee
  • Citation Number : TS-1253-HC-2026(DEL)
  • Tax Payer : Aricent Technologies Holding Ltd (Formerly Known As Flextronics Software System Ltd
Income tax Appellate Tribunal

ITAT: Organized receipts don't turn charitable trust into commercial venture; Grants Sec. 12AB registration to ‘ISKCON’

  • In Favour of Assessee
  • Citation Number : TS-1252-ITAT-2026(Mum)
  • Tax Payer : International Society for Krishna Consciousness
Income tax Appellate Tribunal

ITAT: Grants final opportunity to Assessee subject to plantation of 500 trees; CIT(A) order to revive on non-compliance

  • In Favour of Assessee
  • Citation Number : TS-1249-ITAT-2026(CHANDI)
  • Tax Payer : Ranbir Singh
High Court

HC: BIOSOT performing sovereign welfare functions immune from Union taxation under Article 289(1); Quashes notice u/s 226(3)

  • In Favour of Assessee
  • Citation Number : TS-1248-HC-2026(TEL)
  • Tax Payer : The Biodiversity Conservation Society of Telangana (BIOSOT)
Income tax Appellate Tribunal

ITAT: Disallowance u/s 43B unsustainable on unclaimed GST liability in profit & loss account

  • In Favour of Assessee
  • Citation Number : TS-1244-ITAT-2026(Bang)
  • Tax Payer : M Monks Digital Media
Income tax Appellate Tribunal

ITAT: Upholds Sec. 263 revision for AO's failure to invoke Sec. 69A/69B on undisclosed investment & cash

  • In Favour of Assessee
  • Citation Number : TS-1225-ITAT-2026(PAT)
  • Tax Payer : Mohammed Tanweer Alam
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A protective addition for seized jewellery, as already substantively assessed in owner’s hands

  • In Favour of Assessee
  • Citation Number : TS-1242-ITAT-2026(Mum)
  • Tax Payer : Dev Kishan Joshi
Income tax Appellate Tribunal

ITAT: TDS deduction or payer’s accounting treatment cannot establish accrual of income sans any proof of services rendered; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1243-ITAT-2026(Mum)
  • Tax Payer : Ajr Oil And Gas Engineering Services
Income tax Appellate Tribunal

ITAT: Sets aside Sec. 271B penalty for F&O turnover verification under ICAI Guidance Note; Remits back for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1240-ITAT-2026(Mum)
  • Tax Payer : Yashwant Hiralal Thakar