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Rulings ( 15098 results )

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Income tax Appellate Tribunal

ITAT: Employer location irrelevant for exemption u/s 10(26); Remands case to verify work from home situs

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-977-ITAT-2026(GAU)
  • Tax Payer : Wantei Kupar Warjri
Income tax Appellate Tribunal

ITAT: No foreign tax credit allowed as Australian salary not taxable in India under Article 15 of India-Australia DTAA

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-974-ITAT-2026(DEL)
  • Tax Payer : Kapil Gupta
Income tax Appellate Tribunal

ITAT: Absence of specific clause doesn't disentitle inland haul charges exemption under India-China DTAA

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-972-ITAT-2026(Mum)
  • Tax Payer : COSCO Container Lines
Income tax Appellate Tribunal

ITAT: Domestic scholarship disbursement for foreign study not application outside India; Grants Sec. 12A/80G registration

Jul 02, 2026
  • In Favour of Assessee
  • Citation Number : TS-971-ITAT-2026(DEL)
  • Tax Payer : The Oxford and Cambridge Society of India A-31
Income tax Appellate Tribunal

ITAT: CPC adjustment u/s 143(1)(a) on employee contribution to PF/ESI prior to AY 2020-21, unsustainable

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2026(Bang)
  • Tax Payer : Ronald Belchar Fernandes
Income tax Appellate Tribunal

ITAT: Quashes additions made against TCS Foundation basis on Sec. 143(1) adjustments after scrutiny verification

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-970-ITAT-2026(Mum)
  • Tax Payer : TCS Foundation
Income tax Appellate Tribunal

ITAT: Allows Sec. 54F deduction despite delayed sale-deed given substantial payment made within prescribed period

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-965-ITAT-2026(Bang)
  • Tax Payer : Viswanathan Padmanabhan
Income tax Appellate Tribunal

ITAT: No ad hoc addition u/s 68 on demonetisation cash sales backed by books & VAT returns

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-964-ITAT-2026(Mum)
  • Tax Payer : Mangilal Nemichand Jain
Income tax Appellate Tribunal

ITAT: No RTE violation sans economically weaker section applicants, doesn't tantamount to failure to provide free education

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-968-ITAT-2026(Bang)
  • Tax Payer : Sri Ram Educational Trust
Income tax Appellate Tribunal

ITAT: Support services not FTS sans specific provisions in India-Philippines DTAA; Deletes addition

Jul 01, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-967-ITAT-2026(DEL)
  • Tax Payer : Alstom (Shared Services) Philippines Inc.
Income tax Appellate Tribunal

ITAT: GST paid before due date u/s 139(1) deductible u/s 43B despite audit report disclosure

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-935-ITAT-2026(Bang)
  • Tax Payer : Javid Bagwan
High Court

HC: DTVsV Scheme settlement doesn't bar reopening on unrelated matters; Upholds reassessment proceedings

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-966-HC-2026(KER)
  • Tax Payer : Bhima Jewellery
Income tax Appellate Tribunal

ITAT: Delayed Form 10B filing during appeal doesn’t bar Sec. 11 exemption to Trust

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-934-ITAT-2026(Bang)
  • Tax Payer : Anasuya Foundation
Income tax Appellate Tribunal

ITAT: No TDS u/s 195 on commission as services rendered outside India; Rejects Revenue's fictional agreement claims

Jul 01, 2026
  • In Favour of Assessee
  • Citation Number : TS-963-ITAT-2026(DEL)
  • Tax Payer : Ajay Sharma
Income tax Appellate Tribunal

ITAT: Holds professional services fees as FTS being provision of specialised consultation; Deletes subscription receipts addition

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-962-ITAT-2026(DEL)
  • Tax Payer : Cloudera Inc.
Income tax Appellate Tribunal

ITAT: Cannot apply Rule 8D mechanically solely on existence of exempt income; Deletes hypothetical disallowance u/s 14A

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2026(Mum)
  • Tax Payer : Prem Nandkumar Kalati
Income tax Appellate Tribunal

ITAT: Trust eligible for adjustment of excess income application in earlier years against income of relevant AY

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-960-ITAT-2026(HYD)
  • Tax Payer : Nizamia Hyderabad Womens Association Trust
Income tax Appellate Tribunal

ITAT: Holds notice u/s 148 legally unsustainable due to failure to satisfy conditions u/s 149(1)(b); Quashes notice

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2026(HYD)
  • Tax Payer : Sohini Developers LLP
Income tax Appellate Tribunal

ITAT: Reprimands Revenue for making insolent comments; Cautions for adherence to ‘Laxman Rekha’ of judicial discipline

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2026(DEL)
  • Tax Payer : Gilead Aviation Ireland 1 Limited
Income tax Appellate Tribunal

ITAT: Tolerance band being beneficial provision, applies retrospectively; Deletes Sec. 50C addition

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2026(HYD)
  • Tax Payer : Kondal Rao Kurmaiahgari