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Rulings ( 13676 results )

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Income tax Appellate Tribunal

ITAT: Satisfaction of twin conditions u/s 36(1)(vii) r.w. Sec. 36(2) entitles deduction of bad debts written off

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1247-ITAT-2025(CHNY)
  • Tax Payer : Jayapriya Company
Income tax Appellate Tribunal

ITAT: Deletes addition for hypothetical income towards FSI entitlement, as based on conjectures/surmises

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1246-ITAT-2025(Mum)
  • Tax Payer : K S Chamankar Enterprises
Income tax Appellate Tribunal

ITAT: Quashes reassessment proceedings, cites lack of valid notice & proof of service

Sep 19, 2025
  • In Favour of Assessee
  • Citation Number : TS-1245-ITAT-2025(DEL)
  • Tax Payer : Skyline Engineering Contracts (India) Private Ltd
Income tax Appellate Tribunal

ITAT: Rectifies inadvertent mistake between order pronounced in open Court & findings in written order

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1240-ITAT-2025(Bang)
  • Tax Payer : Amin Holdings Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment citing mechanical sanction basis mere ‘change of opinion’ sans new material

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1239-ITAT-2025(DEL)
  • Tax Payer : S. C. Johnson Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Temple trust providing daily food-service eligible for registration u/s 80G; Quashes CIT(E)’s denial

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1237-ITAT-2025(Bang)
  • Tax Payer : Sri Mookambika Temple
Income tax Appellate Tribunal

ITAT: Confirms partial addition u/s 69A for cash deposits during demonetization, rejects earlier withdrawal claims

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1231-ITAT-2025(Mum)
  • Tax Payer : A. Navinchandra Steel Private Limited
Income tax Appellate Tribunal

ITAT: Rental income taxable as income from house property instead of business income, applies consistency principle

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1243-ITAT-2025(Mum)
  • Tax Payer : H&M Housing Finance and Leasing Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Deletes TDS addition on Barclays India’s remittances to Barclays UK towards Derivatives Sales Credit

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1230-ITAT-2025(Mum)
  • Tax Payer : Barclays Bank PLC
Income tax Appellate Tribunal

ITAT: ITAT: Issuance of consolidated satisfaction note for all AYs invalidates assessment proceedings

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1229-ITAT-2025(PUN)
  • Tax Payer : Rameshbhai Harlilal Patel
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition, holds demonetisation deposits from legitimate cash sales

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1242-ITAT-2025(Bang)
  • Tax Payer : Venkataramaiah Kumar Kiran
Income tax Appellate Tribunal

ITAT: Correct computation of carried forward losses is statutory entitlement, remands matter

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1241-ITAT-2025(Mum)
  • Tax Payer : Laqshya Media Limited
Income tax Appellate Tribunal

ITAT: Confirms deletion over commission for client code modification, san evidence indicating wrongdoing

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1207-ITAT-2025(Mum)
  • Tax Payer : Muktaben Govindbhai Kakadia
High Court

HC: Grants exemption u/s 10(1) for hybrid seed production, cites indirect involvement in agricultural activity

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1238-HC-2025(TEL)
  • Tax Payer : Nuziveedu Seeds Ltd
High Court

HC: Reassessment basis information declared by Assessee under IDS 2016, unjustified

Sep 18, 2025
  • In Favour of Assessee
  • Citation Number : TS-1236-HC-2025(BOM)
  • Tax Payer : Prabhakar Nerulkar
High Court

HC: Deletes penalty u/s 271(1)(c), as unwarranted, since quantum addition made on pure guess work

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1235-HC-2025(BOM)
  • Tax Payer : Colo Colour Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Third Member deletes addition u/s 68, taxation of same income twice unsustainable

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1234-ITAT-2025(DEL)
  • Tax Payer : Double Plus Software Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Addition u/s 56(vii)(b) over difference in stamp-duty valuation due to calculation method change, unsustainable

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1233-ITAT-2025(Mum)
  • Tax Payer : Sharad Sevantilal Shah
Income tax Appellate Tribunal

ITAT: Dismissal of appeals instead of adjudication on merits, under purview of “mistake apparent on record” u/s 254(2)

Sep 17, 2025
  • In Favour of Assessee
  • Citation Number : TS-1232-ITAT-2025(Bang)
  • Tax Payer : Shashikala Vinaykumar
High Court

HC: Compensation received on land acquisition not exigible to tax u/s 96 of RFCTLARR Act

Sep 16, 2025
  • In Favour of Assessee
  • Citation Number : TS-1228-HC-2025(CHAT)
  • Tax Payer : Sanjay Kumar Baid