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Income tax Appellate Tribunal

ITAT: Tax authorities bound by approved IBC-Plan; IndusInd General Insurance's antecedent tax proceedings extinguished

  • In Favour of Assessee
  • Citation Number : TS-1236-ITAT-2026(Mum)
  • Tax Payer : Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited)
High Court

HC: Double taxation due to timing of tax orders qualifies as error, rectifiable u/s 264; Remands matter

  • In Favour of Assessee
  • Citation Number : TS-1235-HC-2026(TEL)
  • Tax Payer : Premier Solar Power tech Private Limited
Income tax Appellate Tribunal

ITAT: Assessee not liable for broker manipulation sans proof of price-rigging link; Deletes penny stock addition

  • In Favour of Assessee
  • Citation Number : TS-1234-ITAT-2026(Ahd)
  • Tax Payer : Payal Manan Shah
Income tax Appellate Tribunal

ITAT: Quashes Sec. 271D penalty for being barred by limitation specified u/s 275(1)(c)

  • In Favour of Assessee
  • Citation Number : TS-1233-ITAT-2026(DEL)
  • Tax Payer : Daya Kishan
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revision; AO’s discretionary penalty initiation cannot make assessment erroneous

  • In Favour of Assessee
  • Citation Number : TS-1232-ITAT-2026(Ahd)
  • Tax Payer : Kamalkant Bhagwatiprasad Oza
Income tax Appellate Tribunal

ITAT: Retrospective Sec. 147A amendment cannot trigger Sec. 254(2) rectification of pre-amendment ITAT order

  • In Favour of Assessee
  • Citation Number : TS-1230-ITAT-2026(HYD)
  • Tax Payer : Mohd. Shoaib Ur Rahman
Income tax Appellate Tribunal

ITAT: Sec. 237 mandates TDS refund after Nil assessment; Rejects denial based on hyper-technical grounds

  • In Favour of Assessee
  • Citation Number : TS-1231-ITAT-2026(DEL)
  • Tax Payer : D.B. Engineering P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Business commencement date cannot override legal incorporation date for Sec. 54GB exemption

  • In Favour of Revenue
  • Citation Number : TS-1229-ITAT-2026(HYD)
  • Tax Payer : Kamal Chand Jain
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 69A addition on on-money receipts duly explained and accepted as business receipts

  • In Favour of Assessee
  • Citation Number : TS-1223-ITAT-2026(Mum)
  • Tax Payer : Roma Builders Private Limited
Income tax Appellate Tribunal

ITAT: No BMA liability for foreign accounts created through identity theft fraud, basis confirmation from Special Court

  • In Favour of Assessee
  • Citation Number : TS-1228-ITAT-2026(DEL)
  • Tax Payer : Tarun Trikha
Income tax Appellate Tribunal

ITAT: ITAT: Registration u/s 12AB cannot be denied solely for absence of formal trust deed

  • In Favour of Assessee
  • Citation Number : TS-1217-ITAT-2026(Mum)
  • Tax Payer : ST.Josephs High School
Income tax Appellate Tribunal

ITAT: ITAT: Rejecting extreme valuations, adopts 'thumb rule' estimate to decide software patent royalty issue

  • In Favour of Both, Partially
  • Citation Number : TS-1226-ITAT-2026(DEL)
  • Tax Payer : Upaid Systems Ltd
Income tax Appellate Tribunal

ITAT: Rejects Revenue's arguments on Mauritius DTAA applicability vis-a-vis loss carry forward

  • In Favour of Assessee
  • Citation Number : TS-1224-ITAT-2026(Mum)
  • Tax Payer : Wexford Spectrum Investors Mauritius Limited
High Court

HC: HC: Sec. 245D 18-month timeline mandatory; Quashes time-barred settlement order as nullity

  • In Favour of Assessee
  • Citation Number : TS-1222-HC-2026(ALL)
  • Tax Payer : B.L. Agro Industries Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes penalty u/s 271(1)(c) for concealment for invalid initiation of penalty proceedings

  • In Favour of Assessee
  • Citation Number : TS-1221-ITAT-2026(CHNY)
  • Tax Payer : Jayapriya Company
Income tax Appellate Tribunal

ITAT: ITAT: Rejects Sec. 2(15) invocation as rental income earned by trust not commercial venture; Sec. 11 exemtion denial unsustainable

  • In Favour of Assessee
  • Citation Number : TS-1220-ITAT-2026(Mum)
  • Tax Payer : Kandivli Halai Lohana Mitra Mandal Trust
Income tax Appellate Tribunal

ITAT: Supervisory PE cannot trigger profit attribution on offshore equipment supply, sans any fixed place PE of Italian co.

  • In Favour of Assessee
  • Citation Number : TS-1219-ITAT-2026(DEL)
  • Tax Payer : Paul Wurth Italia SPA
Income tax Appellate Tribunal

ITAT: ITAT: Amenities rent integral part of property lease, taxable as income from house property; Sets-aside CIT(A) enhancement

  • In Favour of Assessee
  • Citation Number : TS-1218-ITAT-2026(Mum)
  • Tax Payer : Redwood IT Services Private Limited
High Court

HC: HC: Order u/s 148A(d) & notice u/s 148 not time-barred; Revenue's concession in Rajeev Bansal inapplicable as escaped income exceeds limit

  • In Favour of Assessee
  • Citation Number : TS-1216-HC-2026(MAD)
  • Tax Payer : Appnell Holdings Limited
High Court

HC: HC: Recognized valuation methods valid before legislative notification; Upholds DCF share valuation for newly formed entity

  • In Favour of Assessee
  • Citation Number : TS-1215-HC-2026(DEL)
  • Tax Payer : Etawah Chakeri (Kanpur) Highway Private Limited