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Rulings ( 14173 results )

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Income tax Appellate Tribunal

ITAT: Assessee not in default as assessment order u/s 201 barred by limitation on HUDA Development Charges

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1748-ITAT-2025(DEL)
  • Tax Payer : Shiv Sai Infrastructure Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Affirms Sec. 68 addition deletion as onus discharged; Consultancy expenses incurred wholly & exclusively for business purposes

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1729-ITAT-2025(DEL)
  • Tax Payer : Westcourt Hospitality Pvt. Ltd
Income tax Appellate Tribunal

ITAT: With divergent views on bogus purchases, PCIT action u/s 263 unsustainable; Quashes order

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-01-ITAT-2026(DEL)
  • Tax Payer : Axis Infoline P. Ltd
Income tax Appellate Tribunal

ITAT: PCIT lacks jurisdiction u/s 263 to revise null & void assessment order; Quashes Revision

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1746-ITAT-2025(DEL)
  • Tax Payer : Manohar & Filaments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 197(b) cannot be trigged in absence of service of Form 2 under IDS, 2016; Deletes addition u/s 69A

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1745-ITAT-2025(CHNY)
  • Tax Payer : Jagathesh
Income tax Appellate Tribunal

ITAT: ITAT: Grants DTAA benefits for provision of services to Zerodha, even if Significant Economic Presence threshold exceeds

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1744-ITAT-2025(VIZ)
  • Tax Payer : Vijay Mariappan Austin Prakash
Income tax Appellate Tribunal

ITAT: ITAT: Fees towards satellite transmission services not royalty; Domestic law cannot superimpose over DTAA

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1743-ITAT-2025(DEL)
  • Tax Payer : Asia Satellite Telecommunications Company Ltd
Income tax Appellate Tribunal

ITAT: Confirms Sec. 263 order holding final assessment passed without applying Sec.69C r.w.s 11BBE

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1742-ITAT-2025(DEL)
  • Tax Payer : Harish Narang
Income tax Appellate Tribunal

ITAT: ITAT: Assignment of life interest in trust property not transfer of land/building, Rejects Section 50C invocation

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1740-ITAT-2025(Mum)
  • Tax Payer : Vanraj Ranchhoddas Merchant (through Legal heir Harshit Merchant)
Income tax Appellate Tribunal

ITAT: ITAT: Revenue cannot substitute own view of business prudence; Allows Instakart’s Rs. 772 Cr logistics loss

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1741-ITAT-2025(Bang)
  • Tax Payer : Instakart Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Non-issuance of draft assessment order is fatal & incurable jurisdictional defect; Quashes assessment as void-ab-initio

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1739-ITAT-2025(CHANDI)
  • Tax Payer : Damandeep Kaur
Income tax Appellate Tribunal

ITAT: ITAT: Maintenance Support Services inextricably linked to software sale, not ‘FTS’ under India-Singapore DTAA

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1738-ITAT-2025(DEL)
  • Tax Payer : Veritas Storage (Singapore) Ptd. Ltd
High Court

HC: Stock-in-trade recorded in books of accounts and explained with coetaneous evidences not liable to be seized

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1737-HC-2025(BOM)
  • Tax Payer : Mahavir Jewellers NX LLP & Another
High Court

HC: Manual ITR for AY 2007-08 non-est; Denies Sec. 80-IC deduction for non-compliance with Sec. 80AC

Jan 03, 2026
  • In Favour of Revenue
  • Citation Number : TS-1722-HC-2025(MAD)
  • Tax Payer : Gemini Communication Ltd.
High Court

HC: Depreciation on block assets can’t be denied due to non-use of certain units during relevant AY

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1726-HC-2025(MAD)
  • Tax Payer : Kothari Sugars and Chemicals Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision order; Sec. 69C cannot be invoked for disallowance of bogus purchases

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1733-ITAT-2025(DEL)
  • Tax Payer : Sunita Grover
High Court

HC: HC: HC: IT utility cannot bar bona fide set-off claims; Directs CBDT accept paper revised return

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1734-HC-2025(BOM)
  • Tax Payer : K2 Family Private Trust
High Court

HC: Commissioner can exercise powers u/s 264 to rectify mistakes made by Assessee in return

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1736-HC-2025(BOM)
  • Tax Payer : Swaminarayan Mandir Trust
Income tax Appellate Tribunal

ITAT: Penalty u/s 271AAB(1A) levied solely basis retracted statement sans incriminating material unsustainable

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1735-ITAT-2025(DEL)
  • Tax Payer : SMC Foods Ltd
Income tax Appellate Tribunal

ITAT: Tolerance band u/s 43CA applies retrospectively; Deletes addition given consideration within limit

Jan 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-1704-ITAT-2025(Mum)
  • Tax Payer : Suresh Shantilal Jain