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Rulings ( 15021 results )

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Income tax Appellate Tribunal

ITAT: Assessee eligible for Sec. 54F deduction despite non-receipt of possession due to builder dispute

Jun 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-895-ITAT-2026(Mum)
  • Tax Payer : Balgopal Trust
High Court

HC: EY US retains overarching control & employee lien during India secondments, satisfies make available test

Jun 18, 2026
  • In Favour of Revenue
  • Citation Number : TS-903-HC-2026(DEL)
  • Tax Payer : Ernst And Young U.S. LLP
High Court

HC: Addl. Commissioner lacks jurisdiction to pass order u/s 271D sans authorization; Penalty order vitiated without satisfaction

Jun 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-901-HC-2026(TEL)
  • Tax Payer : Ramoji Rao and another
Income tax Appellate Tribunal

ITAT: No deduction u/s 80IB(10) if specific plot of land for housing project below statutory requirement of 1 acre

Jun 18, 2026
  • In Favour of Revenue
  • Citation Number : TS-900-ITAT-2026(COCH)
  • Tax Payer : P.V. Hemalatha
Income tax Appellate Tribunal

ITAT: Prior year loss disallowances cannot be remedied in later years; Rejects capital gains set-off against STCL

Jun 18, 2026
  • In Favour of Revenue
  • Citation Number : TS-893-ITAT-2026(DEL)
  • Tax Payer : Tanisha Chaudhary
High Court

HC: VsV benefits cannot be denied for survey assessments u/s 133A; Quashes order

Jun 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-896-HC-2026(GUJ)
  • Tax Payer : Vasundhara Builders And Developers
High Court

HC: Reassessment on provision of warranty premised on change of opinion; Quashes Sec. 148A proceedings

Jun 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-891-HC-2026(GUJ)
  • Tax Payer : Ammann India Private Limited
Income tax Appellate Tribunal

ITAT: Holds concessionaire right to collect toll/annuity, an intangible asset, eligible for depreciation u/s 32(1)(ii)

Jun 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-894-ITAT-2026(Mum)
  • Tax Payer : Jorabat Shillong Expressway
High Court

HC: Pending litigation proof of irrecoverable debt; Allows bad-debts deduction u/s 36(1)(vii)

Jun 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-890-HC-2026(BOM)
  • Tax Payer : Madhusudan Babubhai Kocha
Income tax Appellate Tribunal

ITAT: Disallows depreciation on goodwill acquired basis unregistered & unsigned business transfer agreement

Jun 17, 2026
  • In Favour of Revenue
  • Citation Number : TS-889-ITAT-2026(DEL)
  • Tax Payer : Straumann Dental India LLP
Income tax Appellate Tribunal

ITAT: Deletes Sec. 57(iii) addition, as borrowed funds were wholly & exclusively utilized for earning interest income

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-885-ITAT-2026(Mum)
  • Tax Payer : Sachin Lalit Bajla
Income tax Appellate Tribunal

ITAT: Reassessments prior to March 2022 under faceless scheme doesn't make order invalid; Upholds reassessment

Jun 16, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-886-ITAT-2026(Bang)
  • Tax Payer : AgaraPasala Reddy Prasanna
Income tax Appellate Tribunal

ITAT: Sec. 57(iii) interest deduction requires direct nexus with borrowed funds; Partly allows deduction

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-884-ITAT-2026(DEL)
  • Tax Payer : Gurpreet Singh Dhillon
Income tax Appellate Tribunal

ITAT: License fees categorized as house property income not business profits as lacks systematic business activity

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-883-ITAT-2026(DEL)
  • Tax Payer : Gogia Developers
Income tax Appellate Tribunal

ITAT: Failing to bring legal representatives on record vitiates reassessment proceedings; Cites invalid Sec. 148 notice

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-882-ITAT-2026(ASR)
  • Tax Payer : Kashmir Singh
Income tax Appellate Tribunal

ITAT: Mandates remand report to ensure fair-play for Revenue in appeals; Remits goodwill depreciation dispute claims

Jun 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-881-ITAT-2026(Mum)
  • Tax Payer : GlobeOp Financial Services Technologies India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition citing alleged purchases as genuine; Cautions Revenue of appellate defects

Jun 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-880-ITAT-2026(DEL)
  • Tax Payer : Jai Prakash Gupta
Income tax Appellate Tribunal

ITAT: Rejects artificial project expenditure structures created to avoid Sec. 11(3)(d) restrictions; Upholds addition

Jun 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-876-ITAT-2026(Mum)
  • Tax Payer : D.L.Shah Trust For Applied Science, Technology, Arts And Philoso
Income tax Appellate Tribunal

ITAT: Upholds Sec. 40(a)(i) disallowance on foreign remittance by Indian PE to HO sans Sec. 195 compliance; Remits Sec.44C issue

Jun 15, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-877-ITAT-2026(HYD)
  • Tax Payer : Sheladia Associates INC
Income tax Appellate Tribunal

ITAT: No addition u/s 2(22)(e) for cash shortage in proprietary concern instead of company; Deletes addition

Jun 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-879-ITAT-2026(Bang)
  • Tax Payer : K P Nanjundi Vishwakarma