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Rulings ( 13613 results )

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Income tax Appellate Tribunal

ITAT: Time window to utilise accumulated surplus funds, not curtailed by Sec. 11(3) amendment, applies prospectively

Sep 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1184-ITAT-2025(Ahd)
  • Tax Payer : Meshri Mahajan Vanda
High Court

HC: CBDT's monetary threshold circular applies to pending appeals, carve outs prospective

Sep 09, 2025
  • In Favour of Assessee
  • Citation Number : TS-1183-HC-2025(BOM)
  • Tax Payer : Bennet Coleman & Co. Ltd
Income tax Appellate Tribunal

ITAT: PCIT failed to take cognizance of proceedings forming part of ‘record’; Revision u/s 263 unjustified

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1181-ITAT-2025(Mum)
  • Tax Payer : KPMG Assurance and Consulting Services LLP
Income tax Appellate Tribunal

ITAT: Documents seized during search to be read in entirety, not selectively; Confirms addition as unexplained investment

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1180-ITAT-2025(Ahd)
  • Tax Payer : Jagdishchandra A. Patel
High Court

HC: IT Dept. once again in dock for gross delay in filing, non-settlement of Standing Counsels' dues

Sep 08, 2025
  • In Favour of Assessee
  • Citation Number : TS-1177-HC-2025(CAL)
  • Tax Payer : Shivam Dhatu Udyog Ltd
High Court

HC: No restriction on Enforcement Directorate to access information placed on record before Court for investigations

Sep 08, 2025
  • In Favour of Revenue
  • Citation Number : TS-1178-HC-2025(P & H)
  • Tax Payer : Amarinder Singh
High Court

HC: Receipts for use of copyrighted software, not royalty; Follows Engineering Analysis judgement

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1173-HC-2025(KAR)
  • Tax Payer : IBM Singapore PTE Ltd.
High Court

HC: Grants refund as Revenue fails to pass ‘appeal effect’ order within Sec.153(3) limitation

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1176-HC-2025(KAR)
  • Tax Payer : Biesse India P. Ltd.
High Court

HC: Stays benami proceedings on seized cash, IO's volte-face on beneficial ownership doubtful under Sec. 24(1) satisfaction

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1175-HC-2025(MAD)
  • Tax Payer : Neena Kamlesh Shah
Income tax Appellate Tribunal

ITAT: Deletes duplicated addition of surrendered income, returned income cannot be reduced below declared figure

Sep 06, 2025
  • In Favour of Assessee
  • Citation Number : TS-1174-ITAT-2025(DEL)
  • Tax Payer : A2Z Maintenance & Engineering Services Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition towards accumulation of funds u/s 11(3), basis inadvertent ‘punching error’ in ROI

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1172-ITAT-2025(Mum)
  • Tax Payer : Christ Church Byculla
Income tax Appellate Tribunal

ITAT: RBI Regulations' violation alone can't justify addition u/s 68, given no unexplained credit on share capital

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1171-ITAT-2025(Mum)
  • Tax Payer : Leading Frontier Private Ltd
Income tax Appellate Tribunal

ITAT: SBI not ‘assessee in default’ for non-deduction of TDS on foreign remittances, as payees discharged tax liability

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1170-ITAT-2025(Mum)
  • Tax Payer : State Bank of India
Income tax Appellate Tribunal

ITAT: Deletes interest disallowance u/s 36(1)(iii) absent fresh investments during the AY

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1169-ITAT-2025(Mum)
  • Tax Payer : GRN Finsec Private Limited
Income tax Appellate Tribunal

ITAT: Directs AO to grant corresponding TDS credit on dividend income to co-owners of shares, basis Rule 37BA(2)

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1168-ITAT-2025(Mum)
  • Tax Payer : Ajit Dayal Lalvani
Income tax Appellate Tribunal

ITAT: Loan to Managing Director is deemed dividend, basis lack of evidence for bona fide business purpose

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1167-ITAT-2025(Mum)
  • Tax Payer : Amar Vithaldas Gandhi
Income tax Appellate Tribunal

ITAT: Reassessment u/s 147 without fresh tangible material, invalid, upholds order passed u/s 143(3) r.w. Sec. 153A

Sep 05, 2025
  • In Favour of Assessee
  • Citation Number : TS-1166-ITAT-2025(CHNY)
  • Tax Payer : KAG India Private Limited
Income tax Appellate Tribunal

ITAT: Deletes loss disallowance for alleged misuse of CCM facility, citing Revenue’s failure to prove

Sep 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1165-ITAT-2025(DEL)
  • Tax Payer : Ravi Shankaran
Income tax Appellate Tribunal

ITAT: Penalty u/s 271(1)(c) not leviable on addition based solely on estimation sans direct evidence

Sep 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1161-ITAT-2025(Mum)
  • Tax Payer : Suresh Ukhchand Mehta HUF
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69 addition towards unexplained investment given source duly established

Sep 04, 2025
  • In Favour of Assessee
  • Citation Number : TS-1158-ITAT-2025(Bang)
  • Tax Payer : Vazhoor Sudarshanan Thampi