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Rulings ( 14219 results )

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Supreme Court

SC: SC: 50 Key Observations of Supreme Court in Landmark Tiger Global Case

Jan 15, 2026
  • In Favour of Revenue
  • Citation Number : TS-38-SC-2026
  • Tax Payer : Tiger Global International II Holdings
Income tax Appellate Tribunal

ITAT: Digital evidence lacks legal sanctity as Department failed to adhere to CBDT Manual provisions

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-37-ITAT-2026(DEL)
  • Tax Payer : Arti Garg
Income tax Appellate Tribunal

ITAT: Distribution income not FTS; Invocation of India-Switzerland DTAA, for Singapore based Assessee, untenable

Jan 15, 2026
  • In Favour of Assessee
  • Citation Number : TS-1759-ITAT-2025(Mum)
  • Tax Payer : Acronis Asia Pte Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Income towards furnishing of plans, drawings & designs, being preparatory, not FTS under India-Germany DTAA

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-36-ITAT-2026(DEL)
  • Tax Payer : Bombardier Transportation GmbH
High Court

HC: Rule 28AA factors mandatory for Sec. 197; Quashes 15% TDS certificate for non-compliance

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-35-HC-2026(DEL)
  • Tax Payer : Nord Anglia Education Limited
High Court

HC: HC: Quashes Sec. 195 order basis “virtual service PE”; Rejects Revenue’s remote service taxation theory for EY

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-34-HC-2026(DEL)
  • Tax Payer : Ernst And Young LLP
Income tax Appellate Tribunal

ITAT: GJC India registered as charitable trust, entitled to Sec. 11 exemption; Rejects AO’s ‘mutual organization’ label

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-1757-ITAT-2025(Mum)
  • Tax Payer : All India Gem And Jewellery Domestic Council
Income tax Appellate Tribunal

ITAT: Slams AO’s selective use of rejected books; Quashes addition based on arbitrary income estimation

Jan 14, 2026
  • In Favour of Assessee
  • Citation Number : TS-30-ITAT-2026(CHNY)
  • Tax Payer : Moorthy Ramasubramanian
Income tax Appellate Tribunal

ITAT: ITAT: Quashes Sec. 263 order against LinkedIn; Caps Sec. 40(a)(i) disallowance at 30% citing DTAA non-discrimination article

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-28-ITAT-2026(DEL)
  • Tax Payer : LinkedIn Technology Information Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Tribunal lacks power to enlarge appeal scope by entertaining unappealed portions of order; Dismisses Rule 27 additional grounds

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-29-ITAT-2026(DEL)
  • Tax Payer : Faridabad Presswell Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No addition/adjustment can be made u/s 50C during processing of return u/s 143(1)

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-27-ITAT-2026(DEL)
  • Tax Payer : CK International Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Negative capital balance doesn't automatically imply diversion of borrowed funds; Quashes interest disallowance

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-26-ITAT-2026(Mum)
  • Tax Payer : Ashapura Developers
Income tax Appellate Tribunal

ITAT: Addition unwarranted on timing difference in revenue recognition; No loss to exchequer as change being tax neutral

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-25-ITAT-2026(DEL)
  • Tax Payer : Halcrow Group Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Branch office/PE a separate entity, entitled to reimbursements & procurement cost deductions

Jan 13, 2026
  • In Favour of Assessee
  • Citation Number : TS-24-ITAT-2026(DEL)
  • Tax Payer : FCS Computer Systems S PTE Ltd
Income tax Appellate Tribunal

ITAT: Mere uploading/ generation of notice on tax portal not ‘issuance’ unless communicated

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-23-ITAT-2026(HYD)
  • Tax Payer : Desu Enterprises
High Court

HC: Quasi judicial authority to exercise conscientious discretion, not reject application u/s 119(2)(b) on hyper technical ground

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-22-HC-2026(ORI)
  • Tax Payer : The Reserve Bank Employees Co-operative Credit Society Limited
High Court

HC: HC: Criticizes CIT for misdirecting authority, judicial discipline non-negotiable; Mandates adherence to higher authority decisions

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-21-HC-2026(BOM)
  • Tax Payer : Samir N. Bhojwani
Income tax Appellate Tribunal

ITAT: Affirms deletion of addition u/s 2(22)(e); Upholds addition on STCL sans evidences to show property sale

Jan 12, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-20-ITAT-2026(DEL)
  • Tax Payer : Om Prakash Arora
Income tax Appellate Tribunal

ITAT: ITAT: Receipts not Royalty under India-Netherlands DTAA as no use or right to use of IP given to customers

Jan 12, 2026
  • In Favour of Assessee
  • Citation Number : TS-10-ITAT-2026(DEL)
  • Tax Payer : Sabre Marketing Nederland, BV
Income tax Appellate Tribunal

ITAT: Computer software integral to trading business, eligible for 60% depreciation despite in-house development

Jan 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1754-ITAT-2025(DEL)
  • Tax Payer : CNB Finwiz Private Limited