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Rulings ( 13635 results )

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Income tax Appellate Tribunal

ITAT: No denial of FTC merely on technical/procedural lapses, given requisite documents furnished by Assessee

Sep 12, 2025
  • In Favour of Assessee
  • Citation Number : TS-1204-ITAT-2025(Bang)
  • Tax Payer : Krishna Dalal
Income tax Appellate Tribunal

ITAT: Hardship allowance non-taxable capital receipt, 'buying peace' doesn't justify levying penalty

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1203-ITAT-2025(Mum)
  • Tax Payer : Ratan Rajmal Mehta
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition, confirms forfeited share application money is capital receipt

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1202-ITAT-2025(Mum)
  • Tax Payer : Vatika Rayons Pvt Ltd
Income tax Appellate Tribunal

ITAT: Interest u/s 234B not leviable beyond tax-discharge date; CPC erred in charging excess interest

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1196-ITAT-2025(Mum)
  • Tax Payer : Sudhir Appukuttan Panikassery
Income tax Appellate Tribunal

ITAT: Allows depreciation claim for approved research association; Deletes disallowance basis wrong assumption

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1201-ITAT-2025(Mum)
  • Tax Payer : Breach Candy Medical Research Centre
Income tax Appellate Tribunal

ITAT: Quashes Sec. 68 addition on unexplained share application; Directs AO to verify prior AY investments

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1195-ITAT-2025(Mum)
  • Tax Payer : Shree Salasar Investments Limited
Income tax Appellate Tribunal

ITAT: Condones 781-day delay as ‘sufficient cause’ established; Remits to CIT(A) to decide issues afresh

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1182-ITAT-2025(Mum)
  • Tax Payer : Lata Prakash Maradia
Income tax Appellate Tribunal

ITAT: Remands matter for fresh consideration of wage revision provision & shifting loss

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1179-ITAT-2025(Mum)
  • Tax Payer : Central Bank of India
High Court

HC: Condones 29 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1200-HC-2025(BOM)
  • Tax Payer : Church of Our Lady of Immaculate Conception
High Court

HC: FAO, not JAO empowered to issue notice u/s 148 in international tax matters; Relies on Hexaware & Abhin Anilkumar decisions

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1197-HC-2025(BOM)
  • Tax Payer : Emirates
Income tax Appellate Tribunal

ITAT: License-fees for insurance sector software not royalty under India–Ireland DTAA; Deletes Rs. 3.56 cr. addition

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1199-ITAT-2025(DEL)
  • Tax Payer : Munich RE Automation Solutions Ltd
Income tax Appellate Tribunal

ITAT: Sec. 153C assessment invalid, cites lack of incriminating material & procedural flaws

Sep 11, 2025
  • In Favour of Assessee
  • Citation Number : TS-1198-ITAT-2025(Bang)
  • Tax Payer : Shantha Alias Shanthamma
Income tax Appellate Tribunal

ITAT: Sec. 263 jurisdiction validly exercised, citing assessment order as ‘erroneous’ for absence of inquiry

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1194-ITAT-2025(Mum)
  • Tax Payer : ABM Knowledgeware Limited
Income tax Appellate Tribunal

ITAT: Rejects CFO’s demise as reason for condoning delay of 720 days, as all tax operations undertaken on time

Sep 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1193-ITAT-2025(Mum)
  • Tax Payer : Bombay Oxygen Investments Ltd
Income tax Appellate Tribunal

ITAT: Loans to related parties at lower rates out of borrowings at higher rate of interest, disallowed u/s 57

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1192-ITAT-2025(Kol)
  • Tax Payer : Raj Kumar Goenka
Income tax Appellate Tribunal

ITAT: Allows depreciation on goodwill u/s 32(1) generated under amalgamation, legally approved by NCLT

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1191-ITAT-2025(Rjt)
  • Tax Payer : Gandhi Realty (India) Private Limited
Income tax Appellate Tribunal

ITAT: Receipts from Unit Linked Insurance Policy, capital asset u/s 2(14)(a), as Sec. 10(10D) benefit not availed

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1190-ITAT-2025(Mum)
  • Tax Payer : Balbirsingh Balwantsingh
High Court

HC: HC: Search u/s 132 lawful, cites valid "Reasons to Believe"; Dismisses writ

Sep 10, 2025
  • In Favour of Revenue
  • Citation Number : TS-1189-HC-2025(DEL)
  • Tax Payer : Raj Krishan Gupta And Ors
Income tax Appellate Tribunal

ITAT: Sec. 2(47)(v) inapplicable, sans transfer of legal possession under JDA; Deletes addition on deemed basis

Sep 10, 2025
  • In Favour of Assessee
  • Citation Number : TS-1188-ITAT-2025(Bang)
  • Tax Payer : Dasa Shetty Kantha
High Court

HC: Upholds disallowance towards delayed PF payments; Explanation 5 to Sec. 43B, clarificatory

Sep 09, 2025
  • In Favour of Revenue
  • Citation Number : TS-1187-HC-2025(DEL)
  • Tax Payer : Woodland (Aero Club) Private Limited