Filters

Keyword Search Authority Location Search by Name In Favour of Industry Date of Pronouncement Case Type Citation Number
close

Rulings ( 13433 results )

Filters
Income tax Appellate Tribunal

ITAT: Quashes revision, DVO report obtained post-assessment not ‘record’ in terms of Explanation 1 of Sec.263

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2025(Ahd)
  • Tax Payer : Sejalben Patel
Income tax Appellate Tribunal

ITAT: Assessment order passed by non-jurisdictional AO sans transfer order u/s 127 invalid

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2025(DEL)
  • Tax Payer : Vishan Gunna
High Court

HC: Assessment order passed in the name of non-existent entity non-est; Follows Maruti judgment

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-999-HC-2025(GUJ)
  • Tax Payer : M/s Jay Prabhu Industries LLP
High Court

HC: Personal hearing cannot be denied basis SOP; Rules breach of principles of natural justice

Aug 02, 2025
  • In Favour of Assessee
  • Citation Number : TS-997-HC-2025(GUJ)
  • Tax Payer : Tyger Capital Private Limited
Income tax Appellate Tribunal

ITAT: Impermissible to seek condonation on vague assertion for belated filing, colossal lapse on Revenue's part

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2025(Mum)
  • Tax Payer : Chetankumar Kundanmal Shah
High Court

HC: HC: Information missed in ITR-VI inadvertently, rectifiable by PCIT u/s 264; Remands matter

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-995-HC-2025(CAL)
  • Tax Payer : Crown Electromechanical Pvt Ltd
High Court

HC: Rejects plea to quash criminal-complaint for tax evasion given sanction & complaint properly authorized

Aug 01, 2025
  • In Favour of Revenue
  • Citation Number : TS-994-HC-2025(DEL)
  • Tax Payer : Raj Kumar Kedia
Income tax Appellate Tribunal

ITAT: Deletes foreign bank account additions for non-residents, citing lack of Indian nexus

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-993-ITAT-2025(Mum)
  • Tax Payer : Pratab Gulabrai Tulsiani
High Court

HC: Upholds assessment despite incorrect section citation; Clarifies Sec. 292B covers quoting mistakes

Aug 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-990-HC-2025(MAD)
  • Tax Payer : Super Spinning Mills Ltd
Income tax Appellate Tribunal

ITAT: Allows depreciation on goodwill generated under amalgamation scheme, not barred by explanation 7 of Sec. 43(1)

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-991-ITAT-2025(Ahd)
  • Tax Payer : Bodal Chemicals Ltd
Income tax Appellate Tribunal

ITAT: Rule 11UA FMV prevails over third party transaction price; Upholds subsequently issued valuation report

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-989-ITAT-2025(CHNY)
  • Tax Payer : Aathmika – Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes penalty as debatable issue, not inaccurate reporting; Rules against automatic levy after MAP resolution

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-988-ITAT-2025(CHNY)
  • Tax Payer : Redington Distribution Pte Ltd
Income tax Appellate Tribunal

ITAT: HDFC Ergo's aggregators payment doesn't violate Insurance Act; Sans IRDAI action, disallowance impermissible

Jul 31, 2025
  • In Favour of Assessee
  • Citation Number : TS-987-ITAT-2025(Mum)
  • Tax Payer : HDFC ERGO General Insurance Company Ltd
High Court

HC: 'Prima facie' Sec. 194C/194LA inapplicable on TDR Certificates issuance by Municipal Corporation

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-985-HC-2025(BOM)
  • Tax Payer : Pune Municipal Corporation
High Court

HC: Affirms assessment basis survey recovery; Loose sheets corroborated by bank statements are books of account

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-984-HC-2025(MP)
  • Tax Payer : Lunkad Media And Entertainment Ltd. And Others
Income tax Appellate Tribunal

ITAT: Refuses to condone inordinate delay of 5638 days in filing appeal; COVID period exclusion not applicable

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-983-ITAT-2025(Mum)
  • Tax Payer : Micro Plantae Ltd
Income tax Appellate Tribunal

ITAT: Gross misuse of power by PCIT u/s 263, as issues already decided in Assessee's favour

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-982-ITAT-2025(Ahd)
  • Tax Payer : Gujarat Industrial Investment Corporation Limited
High Court

HC: Directs reconsideration of reassessment, citing unaddressed objections & exemption claim

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-975-HC-2025(KER)
  • Tax Payer : Alleppey Sarvodaya Sangh
High Court

HC: Quashes reassessment notice as invalid for not adhereing to timeline prescribed in Rajiv Bansal

Jul 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-978-HC-2025(GUJ)
  • Tax Payer : Late Shaileshkumar Ratilal Zaveri
High Court

HC: No examination sans DIN in assessment order; Directs ITAT for fresh consideration

Jul 30, 2025
  • In Favour of Revenue
  • Citation Number : TS-981-HC-2025(BOM)
  • Tax Payer : Skyway Infraprojects Pvt. Ltd