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Rulings ( 14455 results )

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Income tax Appellate Tribunal

ITAT: Deletes disallowance u/s 37 on furnishing all documents; Rejects Revenue's contradictory stand on GST Laws

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-334-ITAT-2026(DEL)
  • Tax Payer : Akash Somany
High Court

HC: Allows additional depreciation on assets acquired in previous year & put to use for less than 180 days

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-332-HC-2026(MAD)
  • Tax Payer : Wheels India Limited
Income tax Appellate Tribunal

ITAT: Partner’s use of son’s account doesn't vitiate source of funds; Deletes Sec. 68 addition basis documented fund flow

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-331-ITAT-2026(Bang)
  • Tax Payer : Vijay Mahantesh Trading Company
Income tax Appellate Tribunal

ITAT: No double taxation on turnover; Holds disclosed sales cannot be treated as unexplained cash credits

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-330-ITAT-2026(Mum)
  • Tax Payer : Ashok Amritlal Nayak
Income tax Appellate Tribunal

ITAT: Alleged financial irregularities not ‘specified violation’ u/s 13(1)(c)/ 13(1)(d) for cancellation of registration u/s 12AB

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-329-ITAT-2026(DEL)
  • Tax Payer : Richmond Educational Society
Income tax Appellate Tribunal

ITAT: Absence of detailed notes in assessment order doesn't prove lack of inquiry; Quashes revision u/s 263

Mar 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-325-ITAT-2026(Bang)
  • Tax Payer : Pioneer Independent Trust
Income tax Appellate Tribunal

ITAT: Holds disputed contractual liability admissible as expense in AY in which it is settled between parties

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-324-ITAT-2026(DEL)
  • Tax Payer : Odean Shrine Multiplex Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejects wrong PIN-code plea, portal upload of Sec. 148 notice considered valid service; Restores matter

Mar 11, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-323-ITAT-2026(DEL)
  • Tax Payer : Sh. Rakesh
Income tax Appellate Tribunal

ITAT: Slams Assessee's 'sinister design' for tax evasion; Sustains disallowance as deduction claim being colourable device

Mar 11, 2026
  • In Favour of Revenue
  • Citation Number : TS-322-ITAT-2026(DEL)
  • Tax Payer : Matrix Clothing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 143(1) adjustments made without statutory intimation, invalid, cites prior notice mandatory

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-321-ITAT-2026(Mum)
  • Tax Payer : Surendra Himmatlal Shah
Income tax Appellate Tribunal

ITAT: Creditor write-back already in P&L cannot be taxed again; Holds Ajio’s marketing expenses as ‘revenue’

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-320-ITAT-2026(Mum)
  • Tax Payer : Reliance Retail Limited
Income tax Appellate Tribunal

ITAT: Sec. 263 order on capital gain unsustainable where AO made due inquiry & order not erroneous

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-319-ITAT-2026(DEL)
  • Tax Payer : Chandra Prakash Goel
Income tax Appellate Tribunal

ITAT: Sustains Sec. 69A addition basis statement recorded u/s 132(4), supported by incriminating material

Mar 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-318-ITAT-2026(Bang)
  • Tax Payer : Thippareddy Govindareddy Malli Reddy
Income tax Appellate Tribunal

ITAT: Excludes professional fees & registration fees from Sec. 14A disallowance sans live nexus with exempt income

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-317-ITAT-2026(Mum)
  • Tax Payer : Nowrosjee Wadia & Sons Ltd
Income tax Appellate Tribunal

ITAT: Non-filer co-operative society not entitled for deduction u/s 80P(2)

Mar 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-316-ITAT-2026(VIZ)
  • Tax Payer : The Chinnampeta Primary Agricultural Cooperative Credit Society Limited
Income tax Appellate Tribunal

ITAT: Donation to charitable trust not deductible u/s 80G/37(1) sans registration & nexus between expense & business purpose

Mar 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-315-ITAT-2026(HYD)
  • Tax Payer : Zaheer Ahmed Syed
High Court

HC: Condones delay of 534 days in filing Form 10B; Denial of benefit u/s 11/12, completely unfair & cannot be countenanced

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-314-HC-2026(MAD)
  • Tax Payer : Suga Jeeva Oozhiyangal
Income tax Appellate Tribunal

ITAT: Flat received on redevelopment, a consideration for surrender of tenancy rights, not taxable u/s 56(2)(x)

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-313-ITAT-2026(Mum)
  • Tax Payer : Varun Jaisingh Asher
Income tax Appellate Tribunal

ITAT: Discards AO's "issue register" over glaring manual entry deviations; Quashes ante-dated notice

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-312-ITAT-2026(CHNY)
  • Tax Payer : Gurusamy Suseela
High Court

HC: Revenue cannot revive lapsed assessments after a decade under garb of Sec. 153A; Quashes reassessment as time barred

Mar 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-311-HC-2026(RAJ)
  • Tax Payer : B & B Mercantile Pvt. Ltd