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Rulings ( 15308 results )

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Income tax Appellate Tribunal

ITAT: Reprimands Revenue to not act like dumb machines; Cites system glitch can't deny genuine depreciation claim

  • In Favour of Assessee
  • Citation Number : TS-1189-ITAT-2026(DEL)
  • Tax Payer : SIDH Management Corporate Services Ltd
Income tax Appellate Tribunal

ITAT: Holds Sec. 10(23C) exemption non-contingent on return filing prior to AY 2023-24

  • In Favour of Assessee
  • Citation Number : TS-1188-ITAT-2026(HYD)
  • Tax Payer : IMC Of Iti (Girls) Nellore
Income tax Appellate Tribunal

ITAT: Upholds Sec. 68 addition as lender identification & same-year repayment fail to prove loan genuineness

  • In Favour of Revenue
  • Citation Number : TS-1187-ITAT-2026(Mum)
  • Tax Payer : Seven Rings Education Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 32AC deduction to Aditya Birla, rules 'acquisition' completes only upon installation & commissioning

  • In Favour of Assessee
  • Citation Number : TS-1186-ITAT-2026(Mum)
  • Tax Payer : Aditya Birla Nuvo Limited (Since amalgamated with Grasim Industries Limited)
Income tax Appellate Tribunal

ITAT: Condones 1856 days delay citing personal hardship, COVID, portal glitches establish sufficient cause

  • In Favour of Assessee
  • Citation Number : TS-1185-ITAT-2026(Bang)
  • Tax Payer : Aditya Kapoor
Income tax Appellate Tribunal

ITAT: Applies DTAA non-discrimination clause, restricts Sec. 40(a)(i) disallowance on foreign payments to 30%

  • In Favour of Assessee
  • Citation Number : TS-1174-ITAT-2026(DEL)
  • Tax Payer : GE India Industrial Private Limited
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 56(2)(x) due to failure to give reasoned finding and reference to DVO

  • In Favour of Assessee
  • Citation Number : TS-1169-ITAT-2026(Ahd)
  • Tax Payer : Shantiben Girdharlal Khatri
Income tax Appellate Tribunal

ITAT: Unregistered trust assessed as AOP, eligible for carry forward and set-off past losses

  • In Favour of Assessee
  • Citation Number : TS-1184-ITAT-2026(Bang)
  • Tax Payer : MRPL Education Trust
Income tax Appellate Tribunal

ITAT: Confirms Sec.2(22)(e) addition on loans from closely held company, sans proof of business purpose

  • In Favour of Revenue
  • Citation Number : TS-1183-ITAT-2026(Mum)
  • Tax Payer : Lalit C. Jobanputra
Income tax Appellate Tribunal

ITAT: Procedural law is aid, not tyrant; Rules unclaimed TDS by co-sharers entitles Assessee to full tax credit

  • In Favour of Assessee
  • Citation Number : TS-1182-ITAT-2026(AGR)
  • Tax Payer : Tejpratap Singh Yadav
Income tax Appellate Tribunal

ITAT: CIT(A) power co-terminus with AO, must apply correct section when dissatisfied with transaction genuineness

  • In Favour of Revenue
  • Citation Number : TS-1181-ITAT-2026(Kol)
  • Tax Payer : Khushboo Shah
High Court

HC: Sale of flats taxable as ‘capital gains’, not ‘business income’ sans Assessee’s intention to carry on business

  • In Favour of Assessee
  • Citation Number : TS-1180-HC-2026(BOM)
  • Tax Payer : Aurum Ventures Private Limited
High Court

HC: Benami proceedings independent of tax clearance u/s Sec. 69; Sets aside Benami attachment order

  • In Favour of Assessee
  • Citation Number : TS-1179-HC-2026(RAJ)
  • Tax Payer : Alishan Complex Private Limited
Income tax Appellate Tribunal

ITAT: Sun Pharma’s LLP partnership rights are capital assets; Remands Rs. 263.69 Cr loss claim on transfer for fresh examination

  • In Favour of Both, Partially
  • Citation Number : TS-1178-ITAT-2026(Ahd)
  • Tax Payer : Sun Pharma Laboratories Ltd
Income tax Appellate Tribunal

ITAT: Voluntary withdrawal of excess depreciation claim before query negates penalty u/s 271(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-1177-ITAT-2026(Mum)
  • Tax Payer : Pravara Renewable Energy Limited
High Court

HC: Sec. 276C(2) prosecution requires proof of wilful attempt & presence of mens rea; Cites no attempt to evade taxes

  • In Favour of Assessee
  • Citation Number : TS-1176-HC-2026(BOM)
  • Tax Payer : Dinar Tarcar Resources (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Maturity proceeds of foreign policy sourced from tax-paid funds non-taxable; Rejects BMA invocation

  • In Favour of Assessee
  • Citation Number : TS-1175-ITAT-2026(DEL)
  • Tax Payer : Sarvesh Naidu
High Court

HC: Judicial conscience 'shocked' by repeated release of matter, reads Rule 34 to ITAT

  • In Favour of Assessee
  • Citation Number : TS-1173-HC-2026(BOM)
  • Tax Payer : Rajesh R. Hemrajani
Income tax Appellate Tribunal

ITAT: Undisclosed land sale justifies reassessment; Confirms bad debt disallowance towards advances to sister concern

  • In Favour of Revenue
  • Citation Number : TS-1172-ITAT-2026(Mum)
  • Tax Payer : Rawassa Construction
Income tax Appellate Tribunal

ITAT: Joint property purchase with spouse doesn't restrict Sec. 54 exemption; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1171-ITAT-2026(Mum)
  • Tax Payer : Himanshu Manoranjan Bhatt