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Rulings ( 15152 results )

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High Court

HC: PCIT’s perfunctory rejection of Form 10DA delay condonation violates Sec.119(2)(b) genuine-hardship statutory mandate

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1029-HC-2026(GUJ)
  • Tax Payer : HAQ STEELS PVT LTD
Income tax Appellate Tribunal

ITAT: Confirms additions of 0.05% of total credit as bank account utilized for routing accommodation entries

Jul 11, 2026
  • In Favour of Revenue
  • Citation Number : TS-1033-ITAT-2026(Mum)
  • Tax Payer : Nirmal Purshotam Bhatia
Income tax Appellate Tribunal

ITAT: Allows Sec.80P deduction on interest income of cooperative society; Distinguishes Totgars Co-operative ruling

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1031-ITAT-2026(Bang)
  • Tax Payer : Sri Sai Souhardha Credit Cooperative Ltd.
Income tax Appellate Tribunal

ITAT: Section 56(2)(x) inapplicable to stamp-duty differential on rural agricultural land acquired for proposed solar project

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1032-ITAT-2026(Mum)
  • Tax Payer : Shree Swami Samarth Solar Park Pvt. Ltd.
Income tax Appellate Tribunal

ITAT: Cannot tax separate amenities/maintenance charges as rental income due to premises being let out, taxable as business income

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1028-ITAT-2026(DEL)
  • Tax Payer : Leon Realtors Pvt
Income tax Appellate Tribunal

ITAT: Sec. 80G approval denial unjustified sans factual finding of religious activities; Rejects selective interpretation of MOA clause

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1027-ITAT-2026(CHANDI)
  • Tax Payer : Christian Medical College Ludhiana Society
Income tax Appellate Tribunal

ITAT: Charging for treatment doesn't liquidate charity; Rejects cancellation of Sec 12AB registration of Breach Candy Trust

Jul 11, 2026
  • In Favour of Assessee
  • Citation Number : TS-1018-ITAT-2026(Mum)
  • Tax Payer : Breach Candy Hospital Trust
Income tax Appellate Tribunal

ITAT: Sans Sec. 94(7) compliance, exempt dividend cannot reduce acquisition cost; Dividend stripping not sham, unless conditions met

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1030-ITAT-2026(Mum)
  • Tax Payer : Colvyn James Harris
Income tax Appellate Tribunal

ITAT: Sec. 35D(2)(c) deduction confined to companies; SEBI-registered REIT not eligible to claim benefit

Jul 10, 2026
  • In Favour of Revenue
  • Citation Number : TS-1025-ITAT-2026(Bang)
  • Tax Payer : Embassy Office Parks REIT
Income tax Appellate Tribunal

ITAT: ICSI Institute's activities are charitable, covered u/s 2(15), works exclusively for members; Grants registration u/s 12A/80G

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1024-ITAT-2026(DEL)
  • Tax Payer : ICSI Institute Of Social Auditors
Income tax Appellate Tribunal

ITAT: Sec. 149(1A) prescribing 10 year limitation, cannot be invoked where Individual transaction doesn’t exceed Rs. 50 Lakh

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1021-ITAT-2026(DEL)
  • Tax Payer : Aero Promoters Private Limited
Income tax Appellate Tribunal

ITAT: Network 18 eligible to claim depreciation on non-compete fees following demerger; Rejects Revenue's contrary stand

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2026(Mum)
  • Tax Payer : Panorama Television Pvt. Ltd. (Now Known as Network 18 Media & Investments Ltd.)
Income tax Appellate Tribunal

ITAT: Revision u/s 263 against NIIT on dictates of higher authorities without any application of mind; Quashes proceedings

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2026(DEL)
  • Tax Payer : NIIT Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No TDS u/s 194B on cumulative e-wallet winnings under pre-amendment provisions; No disallowance u/s 40(a)(ia)

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2026(Mum)
  • Tax Payer : Play Games 24X7 Private Limited
Income tax Appellate Tribunal

ITAT: Condonation not automatic, liberal approach cannot be stretched to excuse inaction & negligence

Jul 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-1017-ITAT-2026(Mum)
  • Tax Payer : Tackersons Foundation
Income tax Appellate Tribunal

ITAT: ITAT: Completion of original assessment u/s 153A grants no permanent immunity from reopening via new tangible material

Jul 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1016-ITAT-2026(Mum)
  • Tax Payer : Rajendra Munilalji Hirani
Income tax Appellate Tribunal

ITAT: ITAT: Transformation of trading asset into capital gains justified basis subsequent 'extraordinary' facts

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1015-ITAT-2026(Mum)
  • Tax Payer : Skyline Greathills Skyline Sparkle
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec.80G disallowance against Asian Heart Institute, as donations genuineness duly substantiated

Jul 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1014-ITAT-2026(Mum)
  • Tax Payer : Asian Heart Institute and Research Centre Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allows ESOP discount for employee retention as deduction u/s 37; Follows Biocon ruling

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1012-ITAT-2026(Bang)
  • Tax Payer : Nobroker Technologies Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: NCLT-approved IBC liquidation sale makes pending tax additions completely academic

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1013-ITAT-2026(Mum)
  • Tax Payer : EMI Transmission Limited