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Income tax Appellate Tribunal

ITAT: TDS credit on salary undeniable to employee where employer deducted but failed to deposit tax; Liability to remit solely on employer

Dec 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1635-ITAT-2025(DEL)
  • Tax Payer : Ramita Chaudhuri
Income tax Appellate Tribunal

ITAT: Recalls order on Assessee’s MA, citing violation of natural justice & non-disposal of objections

Dec 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1636-ITAT-2025(CHNY)
  • Tax Payer : Karur Govindaraj Raajesh Krishna
Income tax Appellate Tribunal

ITAT: Sec. 143(2) notice not mandatory on non-est belated ITR; Validates assessment & remands for denovo adjudication

Dec 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1638-ITAT-2025(DEL)
  • Tax Payer : Ram Udyog
Income tax Appellate Tribunal

ITAT: Integrated leasing of educational infrastructure with bundled operational services constitutes business income, not IFHP

Dec 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1651-ITAT-2025(VIZ)
  • Tax Payer : Nord Anglia Education Infrastructure Private Limited
High Court

HC: Subsequent Superior Court ruling no ground for ITAT to invoke Sec. 254(2); No mistake apparent in ITAT's original order

Dec 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1643-HC-2025(BOM)
  • Tax Payer : Sila Solutions Pvt Ltd
High Court

HC: Finds Revenue complied with SC's Ashish Agarwal mandate on information sharing; Upholds reassessment proceedings

Dec 12, 2025
  • In Favour of Revenue
  • Citation Number : TS-1649-HC-2025(MAD)
  • Tax Payer : Golden Enterprises
High Court

HC: Deletes addition basis findings in family members’ cases; Allows STCL-LTCG set-off

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1648-HC-2025(BOM)
  • Tax Payer : Avinash B. Jaising
High Court

HC: Revenue erred in taxing gross receipts of Trust without considering expenditure; Grants full stay of demand

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1646-HC-2025(BOM)
  • Tax Payer : Godavari Shikshan Prasarak Mandal Sindhi
Income tax Appellate Tribunal

ITAT: Allows LTCG exemption u/s 10(38) on share sale, relies on Assessee's 15-year holding period as proof of genuineness

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1645-ITAT-2025(Mum)
  • Tax Payer : KS Distribution and Sales Pvt. Ltd
High Court

HC: Non-filing of Form 10DA electronically cannot be ground for reassessment; No fresh or tangible material for Sec. 148 notice

Dec 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1644-HC-2025(DEL)
  • Tax Payer : Matrix Clothing Pvt Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69A addition against Anil Ambani towards alleged undisclosed foreign bank account

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1642-ITAT-2025(Mum)
  • Tax Payer : Shri Anil Dhirajlal Ambani
Income tax Appellate Tribunal

ITAT: Substitution of Sec. 271AAB with Sec. 271AAC is a rectifiable mistake u/s 154; Penalty section correction valid

Dec 11, 2025
  • In Favour of Revenue
  • Citation Number : TS-1641-ITAT-2025(Ahd)
  • Tax Payer : Piyush Garg
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Prosecution must rest on independent evidence, not solely on provisional attachment order findings

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1640-PBPTAT-2025(DEL)
  • Tax Payer : Chattisgarh Sales Corporation
Income tax Appellate Tribunal

ITAT: Receipts from test-reports sharing scientific experience taxable as ‘royalty’; IT support reimbursements not FTS

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1639-ITAT-2025(DEL)
  • Tax Payer : Nunhems Netherlands B.V.
Income tax Appellate Tribunal

ITAT: Directs AO to grant relief u/s 90/91 as Form No.67 & revised return filed within stipulated time

Dec 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1637-ITAT-2025(DEL)
  • Tax Payer : Malvinder Mohan Singh
Supreme Court

SC: Vital distinction between 'business income' & profits 'derived' from business; Sec. 36(1)(viii) benefit "ring-fenced"

Dec 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1633-SC-2025
  • Tax Payer : National Cooperative Development Corporation
Income tax Appellate Tribunal

ITAT: Emphasizes AO's duty to scrutinize all issues noticed during reassessment proceedings; Upholds revision order

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1634-ITAT-2025(DEL)
  • Tax Payer : Harsh Vardhan Singh
Income tax Appellate Tribunal

ITAT: Non-mention of new Sec. 12AB registration number in ITR not substantive; Allows Sec. 11 exemption

Dec 10, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1632-ITAT-2025(Ahd)
  • Tax Payer : Vinayaka Education Trust
Income tax Appellate Tribunal

ITAT: Interest paid by Vijaya Bank to political party subject to TDS u/s 194A; Remits issue of disallowance u/s 40(a)(ia) to AO

Dec 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1631-ITAT-2025(Bang)
  • Tax Payer : Vijaya Bank
Income tax Appellate Tribunal

ITAT: “Dumb documents” have no evidentiary value, incapable of supporting addition; Deletes Sec. 69B addition

Dec 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1630-ITAT-2025(CHNY)
  • Tax Payer : Jaya Pradeep