Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 14510 results )

Filters
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
Income tax Appellate Tribunal

ITAT: Unexplained investment taxable when declaration under IDS, 2016 rendered invalid; Affirms addition

Mar 18, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-374-ITAT-2026(CHNY)
  • Tax Payer : Shanmuga Sundaram Govindaraj
High Court

HC: HC: Copy of Bombay HC order quashing rejection of Sec. 12AB approvals over 'irrevocability' clause

Mar 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-373-HC-2026(BOM)
  • Tax Payer : The Chamber of Tax Consultants
Income tax Appellate Tribunal

ITAT: Restores matter for Police report verification substantiating Assessee’s claim of ‘namesake misusing PAN’

Mar 18, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-372-ITAT-2026(Mum)
  • Tax Payer : Mitesh Suresh Shah
Income tax Appellate Tribunal

ITAT: ITAT: Quashes addition for denial of witness cross-examination, cites breach of natural justice principles

Mar 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-371-ITAT-2026(Mum)
  • Tax Payer : Bhagawati M Jain
High Court

HC: HC: Extended limitation u/s 153(6)(i) inapplicable absent ‘finding/directions’ in principal order; Assessment time-barred

Mar 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-370-HC-2026(BOM)
  • Tax Payer : S.V.S. Securities Ltd