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Rulings ( 13947 results )

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High Court

HC: Interest paid on delayed agricultural income tax not allowable as business expenditure u/s 37(1)

Nov 29, 2025
  • In Favour of Revenue
  • Citation Number : TS-1572-HC-2025(KER)
  • Tax Payer : Aspinwall And Company Limited
High Court

HC: Sec.148 notice beyond 6 years, post-Rajeev Bansal, not saved by Sec.149(1)-fifth proviso if barred by first proviso

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1575-HC-2025(TEL)
  • Tax Payer : Cyberabad Citizens Health Services Private Limited
High Court

HC: Assessment u/s 153A invalid given approval u/s 153D granted hastily without application of mind

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1573-HC-2025(BOM)
  • Tax Payer : Citron Infraprojects Limited
High Court

HC: Quashes Sec. 244A(2) order rejecting interest on advance tax refund sans delay attributable to Assessee

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1574-HC-2025(BOM)
  • Tax Payer : Panther Fincap and Management Services Pvt. Ltd
High Court

HC: Quashes reassessment, cites no failure to disclose fully & truly, issues already examined during original assessment

Nov 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1582-HC-2025(GUJ)
  • Tax Payer : Rao Tradelink Private Limited
High Court

HC: Expression 'immediately' in circular cannot stretch to 22-months; Delay defeats purpose of expeditious search assessment

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1581-HC-2025(GUJ)
  • Tax Payer : Parag Rameshbhai Gathani
Income tax Appellate Tribunal

ITAT: ITAT: Assessee not entitled to challenge AO’s jurisdiction beyond time-limit u/s 124(3); Upholds ex-parte assessment

Nov 28, 2025
  • In Favour of Revenue
  • Citation Number : TS-1580-ITAT-2025(Ahd)
  • Tax Payer : Aashka Hospitality Pvt. Ltd
Supreme Court

SC: Dismisses Revenue's SLP on applicability of beneficial TDS rate under DTAA over Sec. 206AA

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1578-SC-2025
  • Tax Payer : Manthan Software Services Pvt. Ltd
High Court

HC: HC: IPLC payments by Cognizant not 'royalty' under India-US DTAA; Holds non-discrimination clause overrides Sec.40(a)(i)

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1577-HC-2025(MAD)
  • Tax Payer : Cognizant Technology Solutions India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition, treats fruit-seller’s bank deposits as business receipts sans contrary evidence

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1566-ITAT-2025(Bang)
  • Tax Payer : Abdul Jaleel
Income tax Appellate Tribunal

ITAT: Donations made on account of fraudulent documents not eligible for deduction u/s 35(1)(ii); Upholds disallowance

Nov 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1576-ITAT-2025(Ahd)
  • Tax Payer : Taylormade Renewables Limited
Income tax Appellate Tribunal

ITAT: Documented capital asset transfer cannot be taxed as unexplained receipt; Deletes Sec.56 addition

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1571-ITAT-2025(Ahd)
  • Tax Payer : Rajsheel Jitendra Patel
Income tax Appellate Tribunal

ITAT: Estimation theory inapplicable where entire purchases are non-genuine; Restores addition

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1570-ITAT-2025(Mum)
  • Tax Payer : Deepak Shah
Income tax Appellate Tribunal

ITAT: Shields ex-BYJU’S CFO from Co.’s TDS default, grants credit; Emphasises judicial discipline

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1569-ITAT-2025(Kol)
  • Tax Payer : Ajay Kumar Goel
High Court

HC: Revenue's adverse inference sans Charity Commissioner’s finding, untenable; Trust eligible for Sec.11 exemption

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1568-HC-2025(BOM)
  • Tax Payer : Sir Kikabhai Premchand Settlement Trust No.XI
Income tax Appellate Tribunal

ITAT: Severance compensation constitutes ‘profits in lieu of salary’, not capital receipts, under amended Sec. 17(3)(iii)

Nov 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1565-ITAT-2025(HYD)
  • Tax Payer : Supriya Nagendla
Income tax Appellate Tribunal

ITAT: Compensation for relinquishing ‘right to sue’ is non-taxable capital receipt, not ‘profits in lieu of salary’

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1564-ITAT-2025(DEL)
  • Tax Payer : Milan Saini
Income tax Appellate Tribunal

ITAT: Reduced shareholding due to fresh share issue, not relinquishment of right; Deletes STCG addition

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1563-ITAT-2025(DEL)
  • Tax Payer : Sunita Sanjeev Aeren
Income tax Appellate Tribunal

ITAT: Cost of purchasing additional area in redevelopment qualifies as investment; Allows Sec.54 deduction

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1562-ITAT-2025(Mum)
  • Tax Payer : Divyesh Ramniklal Muni
Income tax Appellate Tribunal

ITAT: Guarantee/service fee paid as per contractual obligation, not ‘rent’ liable to TDS u/s 194-I

Nov 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1561-ITAT-2025(DEL)
  • Tax Payer : Oravel Stays Limited (formerly known as Oravel Stays Pvt. Ltd.)