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Rulings ( 13934 results )

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High Court

HC: Rejects Assessee’s plea of auditor negligence misconduct sans corroborative evidence, rejects condonation application

Nov 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1508-HC-2025(TEL)
  • Tax Payer : Mandava Holdings Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 69C addition on unexplained expenditure not proposed in show cause notice, violates natural justice

Nov 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1507-ITAT-2025(DEL)
  • Tax Payer : Robust Resorts & Hospitality LLP
High Court

HC: Quashes reassessment proceedings for AY 2015-16, being time barred; Follows Keenara Industries judgment

Nov 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1511-HC-2025(GUJ)
  • Tax Payer : Vishwa Realty Limited
High Court

HC: Quashes Sec. 153C order basis retracted statement u/s 132(4) sans incriminating material; Relies on Abhisar Buildwel

Nov 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1510-HC-2025(TEL)
  • Tax Payer : Surabhi Shelters Pvt. Ltd.
High Court

HC: Upholds ITAT’s adoption of 12.5% of bogus purchases on estimation basis; No substantial question of law arises

Nov 15, 2025
  • In Favour of Assessee
  • Citation Number : TS-1509-HC-2025(DEL)
  • Tax Payer : Late Shri Ravindra Bhaskar Deshmukh
Income tax Appellate Tribunal

ITAT: Bogus purchases claimed as expenditure liable to disallowance u/s 37, instead of Sec. 68 addition

Nov 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1506-ITAT-2025(DEL)
  • Tax Payer : Prem Tube Co. Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No sham transactions sans inquiry, deletes derivative loss addition; Upholds reassessment

Nov 14, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1505-ITAT-2025(Mum)
  • Tax Payer : Excellence Finance Private Limited
Income tax Appellate Tribunal

ITAT: Sec. 54 amendment prospective, allows benefit for foreign property purchased prior to AY 2015-16

Nov 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1504-ITAT-2025(DEL)
  • Tax Payer : Jagdish Chand Verma
Income tax Appellate Tribunal

ITAT: Settlement for civil suit withdrawal not asset transfer u/s 2(47), given no legally enforceable right in property

Nov 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1499-ITAT-2025(Mum)
  • Tax Payer : Shireen J. Dastur
Income tax Appellate Tribunal

ITAT: Quashes retrospective Trust-registration cancellation; No invocation of Sec.12AB(4) for violations prior to new regime

Nov 14, 2025
  • In Favour of Assessee
  • Citation Number : TS-1500-ITAT-2025(DEL)
  • Tax Payer : Ram Saran Das Kishori Lal Charitable Trust
Income tax Appellate Tribunal

ITAT: No denial of Sec.23(1)(c) benefit if property remains vacant despite bona fide efforts; Deletes deemed rent addition

Nov 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1498-ITAT-2025(Ahd)
  • Tax Payer : Mohit Vijaykumar Gupta
High Court

HC: Upholds validity of Sec.194A(3) proviso; Rules turnover-based classification for Co-op Societies not violative of Art. 14

Nov 13, 2025
  • In Favour of Revenue
  • Citation Number : TS-1497-HC-2025(KER)
  • Tax Payer : Vellangallur Peoples Welfare Co-Operative Society Ltd
High Court

HC: Quashes Sec.153C notice being time-barred, as issued beyond maximum period of 10 years u/s 153A

Nov 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1496-HC-2025(BOM)
  • Tax Payer : Ashok Khandelwal
Income tax Appellate Tribunal

ITAT: Quashes business income addition u/s 28(va) on share sale, cites consistent with relatives' assessment

Nov 13, 2025
  • In Favour of Assessee
  • Citation Number : TS-1495-ITAT-2025(Mum)
  • Tax Payer : Ravi Shroff
Income tax Appellate Tribunal

ITAT: Sec. 69 addition basis WhatsApp chats untenable sans source device/Evidence Act certificate

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1494-ITAT-2025(Mum)
  • Tax Payer : Niru Dhiren Shah
Income tax Appellate Tribunal

ITAT: Canon entitled to FTC for Japan withholding notwithstanding Sec. 10A exemption

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1493-ITAT-2025(DEL)
  • Tax Payer : Canon India Pvt Ltd
Income tax Appellate Tribunal

ITAT: Co-op bank entitled to first-time claim for deduction u/s 36(1)(viia) despite not routing through P&L

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1492-ITAT-2025(Mum)
  • Tax Payer : GS Mahanagar Co-operative Bank Limited
High Court

HC: Quashes reassessment notice & order issued to a ‘non-existing entity’; Follows Maruti Suzuki

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1491-HC-2025(BOM)
  • Tax Payer : Erangal Comtrade and Consultancy LLP
Income tax Appellate Tribunal

ITAT: Subscription fee for access to copyrighted article not ‘royalty’ under India–US DTAA

Nov 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1489-ITAT-2025(DEL)
  • Tax Payer : GSMA Ltd
Income tax Appellate Tribunal

ITAT: Peak balance in Trust’s foreign bank account, not taxable in hands of Indian resident trustee

Nov 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1487-ITAT-2025(Mum)
  • Tax Payer : Dilip J. Thakkar