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Rulings ( 15126 results )

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Income tax Appellate Tribunal

ITAT: Stamp-duty on lease deed allowable as Revenue Expenditure sans ownership rights acquisition upon crystallisation

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2026(Mum)
  • Tax Payer : Goldmohur Design And Apparel Park Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allotment date, not possession, determines holding period for capital gains; Equates allotment rights with ownership

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1009-ITAT-2026(DEL)
  • Tax Payer : Mohit saraf
Income tax Appellate Tribunal

ITAT: ITAT: CIT(E) rejection manifestly incorrect when old registration was submitted; Directs renewal u/s 12AB

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1007-ITAT-2026(Mum)
  • Tax Payer : Pushpaben Kishorechandra Ajmera Gosaliya Jain Derasar
Income tax Appellate Tribunal

ITAT: Company shareholding less than 10% statutory threshold; Deletes Sec. 2(22)(e) deemed dividend addition

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1006-ITAT-2026(DEL)
  • Tax Payer : Mohan Export (India) Pvt. Ltd
High Court

HC: Citing SC order, dismisses JAO-FAO writs; Grants liberty to challenge retro amendments

Jul 08, 2026
  • In Favour of Revenue
  • Citation Number : TS-1003-HC-2026(MAD)
  • Tax Payer : Nate Nandha
Income tax Appellate Tribunal

ITAT: Non-application of independent mind on merits of case, violates Sec. 250(6); Restores matter to CIT(A)

Jul 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1005-ITAT-2026(DEL)
  • Tax Payer : Diamond Piston and Rings Limited
Income tax Appellate Tribunal

ITAT: Banking channel payments don't make fake political party donations genuine; Disallows Sec. 80GGC deduction

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1001-ITAT-2026(Ahd)
  • Tax Payer : Prasana Jayantkumar Bhatt
Income tax Appellate Tribunal

ITAT: Non-supply of search material to Assessee renders reassessment proceedings bad in law

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2026(Kol)
  • Tax Payer : Piyush Agarwala
Income tax Appellate Tribunal

ITAT: AO cannot randomly change revenue recognition method from PCM to POCM, as consistently followed by Assessee

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-999-ITAT-2026(DEL)
  • Tax Payer : Manchanda And Manchanda Builders Private Limited
Income tax Appellate Tribunal

ITAT: Interest payment to Universities established by State Act, covered u/s 194A(3)(iii)(f) exception; Deletes levy u/s 201(1)/201(1A)

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2026(CHNY)
  • Tax Payer : Tamil Nadu Power Finance And Infrastructure Development Corporation Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 36(1)(viia) disallowance for LIC Housing Finance; Clarifies Sec. 36(1)(viii) deduction doesn't reduce total income

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-995-ITAT-2026(Mum)
  • Tax Payer : LIC Housing Finance Limited
Income tax Appellate Tribunal

ITAT: No income attributable to Indian PE, as marketing fees paid to Indian subsidiary exceeds such attribution

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-994-ITAT-2026(Mum)
  • Tax Payer : Sabre Asia Pacific Pte. Ltd
Income tax Appellate Tribunal

ITAT: Public charitable trust taxable as AOP, not at MMR even if beneficiary shares are indeterminate

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-992-ITAT-2026(Bang)
  • Tax Payer : Anjaneya Samudaya Bhavan Trust
Income tax Appellate Tribunal

ITAT: Independent share sale and property purchase from same entity not a sham; Deletes Sec. 69 addition

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2026(Bang)
  • Tax Payer : Hirehal Jairaj Balram
Income tax Appellate Tribunal

ITAT: Proportionate share of loss to be allowed to beneficiary only on verification in hands of Trust; Remits matter

Jul 06, 2026
  • In Favour of Revenue
  • Citation Number : TS-991-ITAT-2026(HYD)
  • Tax Payer : Indira Kamineni
Income tax Appellate Tribunal

ITAT: NSEL trading dues written off on non-recovery, allowable as bad debt u/s 36(1)(vii); Deletes disallowance

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-990-ITAT-2026(Ahd)
  • Tax Payer : Hemant Brothers (Firm)
Income tax Appellate Tribunal

ITAT: Belated filing of Form No.67 cannot disallow valid foreign tax credit; Follows Brinda Ramakrishna ruling

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-973-ITAT-2026(DEL)
  • Tax Payer : Parag Gupta
Income tax Appellate Tribunal

ITAT: Restricts dividend distribution tax u/s Sec. 115-O on Swiss shareholder dividends to 10% under India-Switzerland DTAA

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-975-ITAT-2026(Mum)
  • Tax Payer : SGS India Private Limited
Income tax Appellate Tribunal

ITAT: Restricts Sec. 69A addition on undisclosed bank credits to 8% profit element where withdrawals followed

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-976-ITAT-2026(Ahd)
  • Tax Payer : Ravi Lalwani
Income tax Appellate Tribunal

ITAT: Allows full debenture discount deduction in year of issue, rejects Revenue’s amortisation plea

Jul 04, 2026
  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2026(Mum)
  • Tax Payer : Anand Rathi Global Finance Limited