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Rulings ( 15084 results )

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Income tax Appellate Tribunal

ITAT: Holds professional services fees as FTS being provision of specialised consultation; Deletes subscription receipts addition

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-962-ITAT-2026(DEL)
  • Tax Payer : Cloudera Inc.
Income tax Appellate Tribunal

ITAT: Cannot apply Rule 8D mechanically solely on existence of exempt income; Deletes hypothetical disallowance u/s 14A

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2026(Mum)
  • Tax Payer : Prem Nandkumar Kalati
Income tax Appellate Tribunal

ITAT: Trust eligible for adjustment of excess income application in earlier years against income of relevant AY

Jun 30, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-960-ITAT-2026(HYD)
  • Tax Payer : Nizamia Hyderabad Womens Association Trust
Income tax Appellate Tribunal

ITAT: Holds notice u/s 148 legally unsustainable due to failure to satisfy conditions u/s 149(1)(b); Quashes notice

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-959-ITAT-2026(HYD)
  • Tax Payer : Sohini Developers LLP
Income tax Appellate Tribunal

ITAT: Reprimands Revenue for making insolent comments; Cautions for adherence to ‘Laxman Rekha’ of judicial discipline

Jun 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-958-ITAT-2026(DEL)
  • Tax Payer : Gilead Aviation Ireland 1 Limited
Income tax Appellate Tribunal

ITAT: Tolerance band being beneficial provision, applies retrospectively; Deletes Sec. 50C addition

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2026(HYD)
  • Tax Payer : Kondal Rao Kurmaiahgari
Income tax Appellate Tribunal

ITAT: Proviso to Sec. 2(15) inapplicable, as trust’s activities of printing books, constitutes educational activity

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-956-ITAT-2026(Bang)
  • Tax Payer : Rashtrotthana Sahitya and Mudrana Trust
Income tax Appellate Tribunal

ITAT: Electronic medium doesn't convert simple advertising into technical service; Automated Google adwords not FTS

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-955-ITAT-2026(HYD)
  • Tax Payer : Head Digital Works Private Limited
Income tax Appellate Tribunal

ITAT: Holds Sec. 148 notice within limitation, applying time exclusions under third & fourth provisos to Section 149

Jun 29, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-954-ITAT-2026(Ahd)
  • Tax Payer : Pinkiben Riddheshkumar Bhandari
Income tax Appellate Tribunal

ITAT: PILCOM lacks independent existence, BCCI income exempt u/s 10(23); Deletes unjustified tax on outside matches

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-953-ITAT-2026(Mum)
  • Tax Payer : Board of Control for Cricket in India
Income tax Appellate Tribunal

ITAT: Payment to occupants/tenants as compensation for vacating property, an allowable accrued business liability

Jun 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-952-ITAT-2026(Mum)
  • Tax Payer : Svadeshi Enterprises (Mumbai)
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A cash deposit addition routed through suspicious society; Remits back for denovo adjudication

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-949-ITAT-2026(Ahd)
  • Tax Payer : Rameshbhai Mangalbhai Patel
High Court

HC: Sets aside ITAT order for non-adjudication of non-compliance with Sec. 144B jurisdictional issue along with merits

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-948-HC-2026(BOM)
  • Tax Payer : Accost Media LLP
High Court

HC: Assessment u/s 144B completed in undue haste against PwC, at fag end of limitation; Directs denovo adjudication

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-942-HC-2026(CAL)
  • Tax Payer : Pricewaterhouse Coopers Private Limited
High Court

HC: Upholds Sec. 127 intra-city transfer of AO, as no prior hearing required; Rejects Assessee's procedural irregularity plea

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-943-HC-2026(TEL)
  • Tax Payer : Agarwal Foundries Private limited
High Court

HC: Quashes Sec. 271(1)(c) penalty as time-barred order giving effect rendered assessment proceedings abated

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-950-HC-2026(BOM)
  • Tax Payer : Global Hospitality Licensing SARL
Income tax Appellate Tribunal

ITAT: Form 26AS mismatch alone cannot justify extrapolated addition, if audited books substantially reconcile; Deletes addition

Jun 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-951-ITAT-2026(PUN)
  • Tax Payer : Honeywell Automation India Limited
Income tax Appellate Tribunal

ITAT: Stamp-duty value as on allotment date applies where part-payment preceded registration; Deletes Sec. 56(2)(x) addition

Jun 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-947-ITAT-2026(Mum)
  • Tax Payer : Bhagwatilal Bhimshankar Joshi
Income tax Appellate Tribunal

ITAT: Business cash-deposits cannot be taxed u/s 69A merely because net profit is below Sec. 44AD 8% rate

Jun 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-946-ITAT-2026(Mum)
  • Tax Payer : Somnath Janardan Waman
Income tax Appellate Tribunal

ITAT: Deduction u/s 11/12 allowed in subsequent AY cannot be disallowed in present AY; Remands matter to AO

Jun 26, 2026
  • In Favour of Assessee
  • Citation Number : TS-945-ITAT-2026(Ahd)
  • Tax Payer : Mota Gopnath Mahanj Ni Jagya