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Rulings ( 14128 results )

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Income tax Appellate Tribunal

ITAT: Allows Sec. 80P deduction claim made in belated ROI filed during assessment proceedings

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1714-ITAT-2025(VIZ)
  • Tax Payer : The Kolavennu Large Sized Co-operative Credit Society Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C proceedings for ‘unabated’ AY, absent any incriminating material found during search

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1747-ITAT-2025(DEL)
  • Tax Payer : Narendra Aggarwal
Income tax Appellate Tribunal

ITAT: ITAT: Trust income taxable at AOP rates & not MMR, as exception under 1st proviso to Sec. 164 applies

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-15-ITAT-2026(Mum)
  • Tax Payer : Deloitte Employees Welfare Trust
High Court

HC: Directs Revenue for lower TDS @1.5% to GE entities for future years u/s 197; Quashes 3.5% TDS order

Jan 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-14-HC-2026(DEL)
  • Tax Payer : GE Energy Parts Inc
Income tax Appellate Tribunal

ITAT: Onus to prove PE is on Revenue; Rejects AO's bland "Deemed PE" conclusion

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1753-ITAT-2025(DEL)
  • Tax Payer : Sondex Wireline Ltd
High Court

HC: Satisfaction note by searched-person’s AO mandatory for Sec.153C; JAO cannot invoke Sec.148/147 basis incriminating material

Jan 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-11-HC-2026(GUJ)
  • Tax Payer : Paras Chandreshbhai Koticha
Income tax Appellate Tribunal

ITAT: Quashes Rs. 15-cr. penalty u/s 270A; Re-characterization of business loss as speculative loss not ‘under-reporting’

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-09-ITAT-2026(Mum)
  • Tax Payer : INU Exports Private Limited
Income tax Appellate Tribunal

ITAT: Cotton-waste used as raw material by spinning mills not ‘scrap’; Sec. 206C provisions inapplicable

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1752-ITAT-2025(VIZ)
  • Tax Payer : Viswateja Spinning Mills (P.) Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 68 as lender’s identity accepted; Holds loan examination within AO’s limited scrutiny

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-08-ITAT-2026(DEL)
  • Tax Payer : Passion Realtech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes PE income attribution, given Assessee has neither supervisory nor fixed-place PE in India

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-07-ITAT-2026(DEL)
  • Tax Payer : SAIC Motor Corporation Limited
Income tax Appellate Tribunal

ITAT: Post FA 2015 amendment, all Govt. subsidies taxable as income u/s 2(24) irrespective of nature

Jan 08, 2026
  • In Favour of Revenue
  • Citation Number : TS-06-ITAT-2026(CHNY)
  • Tax Payer : The India Cements Ltd
High Court

HC: Holds delay due to pending rectification application, “sufficient cause”; Condones delay of 506 days

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-04-HC-2026(BOM)
  • Tax Payer : Ilaben K. Ghadia
High Court

HC: Condones delay in filing Revenue’s appeal citing delay ‘not inordinate’

Jan 07, 2026
  • In Favour of Revenue
  • Citation Number : TS-03-HC-2026(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: ITAT: Holds unsecured advances not ‘deemed dividend’, as Assessee not beneficial shareholder; Deletes Sec.2(22)(e) addition

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1749-ITAT-2025(DEL)
  • Tax Payer : BSST India Private Limited
Income tax Appellate Tribunal

ITAT: Confirms exclusion of Insurance co.’s profit on investment sale while computing business profit; Quashes Revision

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-02-ITAT-2026(CHNY)
  • Tax Payer : United India Insurance Co. Ltd
Income tax Appellate Tribunal

ITAT: Assessee not in default as assessment order u/s 201 barred by limitation on HUDA Development Charges

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1748-ITAT-2025(DEL)
  • Tax Payer : Shiv Sai Infrastructure Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Affirms Sec. 68 addition deletion as onus discharged; Consultancy expenses incurred wholly & exclusively for business purposes

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1729-ITAT-2025(DEL)
  • Tax Payer : Westcourt Hospitality Pvt. Ltd
Income tax Appellate Tribunal

ITAT: With divergent views on bogus purchases, PCIT action u/s 263 unsustainable; Quashes order

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-01-ITAT-2026(DEL)
  • Tax Payer : Axis Infoline P. Ltd
Income tax Appellate Tribunal

ITAT: PCIT lacks jurisdiction u/s 263 to revise null & void assessment order; Quashes Revision

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1746-ITAT-2025(DEL)
  • Tax Payer : Manohar & Filaments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 197(b) cannot be trigged in absence of service of Form 2 under IDS, 2016; Deletes addition u/s 69A

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1745-ITAT-2025(CHNY)
  • Tax Payer : Jagathesh