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Rulings ( 14420 results )

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Income tax Appellate Tribunal

ITAT: Quashes assessment, holds Sec. 143(2) notice to be time-barred despite CPC-driven rectification of return

Feb 25, 2026
  • In Favour of Assessee
  • Citation Number : TS-233-ITAT-2026(DEL)
  • Tax Payer : Boang Technology Pvt. Ltd
Supreme Court

SC: Copy of SC judgment confirming Benami Act attachments during IBC moratorium

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-234-SC-2026
  • Tax Payer : S. RAJENDRAN
High Court

HC: Denies DTVsV benefit to taxpayers under assessments stemming from search u/s 132/132A

Feb 24, 2026
  • In Favour of Revenue
  • Citation Number : TS-232-HC-2026(GUJ)
  • Tax Payer : Radha Madhav Eco-Industrial Park
Income tax Appellate Tribunal

ITAT: Undisclosed cash income adjusted against cash seized in search; Follows 'principle of telescoping'

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-231-ITAT-2026(DEL)
  • Tax Payer : Surjeet Singh
Income tax Appellate Tribunal

ITAT: Quashes assumption of jurisdiction u/s 148 as reopening based on incorrect facts

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-230-ITAT-2026(DEL)
  • Tax Payer : Aruna Sangal
Income tax Appellate Tribunal

ITAT: Allows construction cost deduction basis treatment of co-owners; Rejects blanket disallowance by AO

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-229-ITAT-2026(Bang)
  • Tax Payer : Shreshta Sheel Patil
Income tax Appellate Tribunal

ITAT: Holds assembling as 'manufacture' since end product is commercially distinct; Allows Sec. 80-IC deduction

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-228-ITAT-2026(CHNY)
  • Tax Payer : Alkraft Thermotechnologies-Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Income cannot be taxed again on sale deed registration if already offered to tax under POCM

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-227-ITAT-2026(DEL)
  • Tax Payer : Solutrean Building Technology Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books of account not mandatory condition for invoking Sec. 69C; Restores matter

Feb 24, 2026
  • In Favour of Assessee
  • Citation Number : TS-226-ITAT-2026(RAI)
  • Tax Payer : Rajesh Kumar Singh
Income tax Appellate Tribunal

ITAT: Assessee’s first appeal cannot be dismissed on hyper technical ground of 65 days’ delay; Restores appeal

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-224-ITAT-2026(Ind)
  • Tax Payer : Sheetal Nath Colonizers
Income tax Appellate Tribunal

ITAT: Expresses displeasure over growing trend of non-compliance; Remands to AO but penalizes Assessee for non-cooperation

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-225-ITAT-2026(Ind)
  • Tax Payer : Uttam Developers
Income tax Appellate Tribunal

ITAT: ITAT: Assessee cannot go in ‘slumber mode’, must participate actively; Remands assessment to AO for re-adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-223-ITAT-2026(Ind)
  • Tax Payer : Mohammad Rafiq Warsi
Income tax Appellate Tribunal

ITAT: ITAT: Despite taxpayer’s 'lethargy' refrains from imposing cost noting financial hardship; Remands to CIT(A) for fresh adjudication

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-222-ITAT-2026(Ind)
  • Tax Payer : Anil Turakhia
Income tax Appellate Tribunal

ITAT: ITAT: Remands matter to AO despite Assessee’s ‘lethargy’, noting cancer ailment and no prejudice to Revenue

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-221-ITAT-2026(Ind)
  • Tax Payer : Kamlesh Motwani
High Court

HC: HC: Satisfaction note after 15 months of assessment 'unreasonable', proceedings barred by limitation; Quashes Sec. 153C notice

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-220-HC-2026(BOM)
  • Tax Payer : Clear Channel India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: AO’s lack of inquiry on vital information renders order prejudicial to Revenue; Upholds Sec. 263 revision

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-219-ITAT-2026(Mum)
  • Tax Payer : Ambuja Cements Limited
Income tax Appellate Tribunal

ITAT: Rules contractual ventures for government projects lack charitable intent; Upholds denial of exemption u/s 11

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-218-ITAT-2026(SUR)
  • Tax Payer : Abhyuththan Gram Vikas Mandal
High Court

HC: HC: Rules Sec. 12A(2) empowers retrospective registration following omission of Sec 10(20A); Confirms Sec. 12A benefit to HMDA

Feb 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-217-HC-2026(TEL)
  • Tax Payer : Hyderabad Metropolitan Development Authority
High Court

HC: HC: Scrutiny guidelines are internal departmental matter; Rejects challenge to Sec. 143(2) notice sans 'vendetta'

Feb 23, 2026
  • In Favour of Revenue
  • Citation Number : TS-216-HC-2026(DEL)
  • Tax Payer : Bharat Bansal
Income tax Appellate Tribunal

ITAT: ITAT: Reassessment based on mechanical sanction u/s 151 unsustainable; Relies on Lakhmani judgment

Feb 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-199-ITAT-2026(Kol)
  • Tax Payer : Kippy Engineering Pvt. Ltd