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Rulings ( 13248 results )

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Income tax Appellate Tribunal

ITAT: Upholds assessment order by ACIT despite Sec. 143(2) notice by ITO as jurisdiction assumed within CBDT norms

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-802-ITAT-2025(Ahd)
  • Tax Payer : Rupen Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes additions on capital contribution to firm, given Assessee substantiated loan from father

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-803-ITAT-2025(Ahd)
  • Tax Payer : Kalidas Jivabhai Patel
Income tax Appellate Tribunal

ITAT: Deletes protective addition as peak unexplained income already taxed in employee’s hands, sans corroborative evidence

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-804-ITAT-2025(Mum)
  • Tax Payer : Vinay Ramanlal Shah
High Court

HC: DRP directions without DIN bad in law, quashes consequential assessment orders

Jun 21, 2025
  • In Favour of Assessee
  • Citation Number : TS-797-HC-2025(MAD)
  • Tax Payer : Laserwords US Inc.
Income tax Appellate Tribunal

ITAT: Additions u/s 153A unsustainable given no incriminating material found during search

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-801-ITAT-2025(Mum)
  • Tax Payer : Arun Mohanlal Joshi
High Court

HC: Expenditure on sugarcane allowable basis order receipt & business necessity, clarifies expense crystallization

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-800-HC-2025(MAD)
  • Tax Payer : Sakthi Sugars Limited
Income tax Appellate Tribunal

ITAT: Marketing support services alone don't create PE in India, Zscaler India not DAPE

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-799-ITAT-2025(DEL)
  • Tax Payer : Zscaler Inc.
Income tax Appellate Tribunal

ITAT: Reduction in partner's share on reconstitution not a capital asset transfer; Deletes STCG addition

Jun 20, 2025
  • In Favour of Assessee
  • Citation Number : TS-798-ITAT-2025(CHNY)
  • Tax Payer : Gokulakrishna
Income tax Appellate Tribunal

ITAT: Expenses incurred for expansion of existing business, revenue in nature allowable u/s 37(1)

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-795-ITAT-2025(DEL)
  • Tax Payer : Tata Teleservices Ltd
Income tax Appellate Tribunal

ITAT: Confirms capital gains tax on company-to-LLP conversion due to non-compliance with exemption conditions

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-794-ITAT-2025(Mum)
  • Tax Payer : ISC Specialty Chemicals LLP
Income tax Appellate Tribunal

ITAT: Allows interest deduction u/s 36(1)(iii) on idle funds, given commercial expediency

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-793-ITAT-2025(Mum)
  • Tax Payer : Incline Realty Private Limited
High Court

HC: Upholds Assessee's right to seized property, overrules Tax Dept's claim in criminal case

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-792-HC-2025(MP)
  • Tax Payer : Shravan Kumar Pathak
Income tax Appellate Tribunal

ITAT: Deletes Sec. 43B disallowance on GST liability erroneously reflected in TAR

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-789-ITAT-2025(Bang)
  • Tax Payer : CAST Software India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Live telecast lacks copyright, license fees for broadcasting rights not taxable as ‘royalty’

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-791-ITAT-2025(DEL)
  • Tax Payer : Trans World Intrnational LLC
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition, given unsecured loan repaid via banking channel & onus discharged

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-779-ITAT-2025(Ahd)
  • Tax Payer : Shani Prahladbhai Patel
Income tax Appellate Tribunal

ITAT: Sale-consideration not ‘income’ chargeable to tax; Quashes reassessment given income below Rs. 50 lakh

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-781-ITAT-2025(Mum)
  • Tax Payer : Ankita Ashok Wairkar
Income tax Appellate Tribunal

ITAT: Deletes disallowance of Sec. 43A exemption on forex gain from machinery import

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-780-ITAT-2025(Mum)
  • Tax Payer : Mahakoshal Refractories Private Limited
Income tax Appellate Tribunal

ITAT: Reassessment notice issued in violation of Sec. 149(1)(b), unsustainable; Quashes proceedings

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-772-ITAT-2025(Rjt)
  • Tax Payer : Mukesh Manekchand Sheth
Income tax Appellate Tribunal

ITAT: Restores matter to adjudicate afresh on Assessee’s eligibility for FTS

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-788-ITAT-2025(Mum)
  • Tax Payer : Hirachand Damji Dand
Income tax Appellate Tribunal

ITAT: Upholds revision absent application of mind on Sec. 43CA safe harbour applicability

Jun 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-790-ITAT-2025(Mum)
  • Tax Payer : Dhana-Shree Developers