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Rulings ( 13726 results )

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Income tax Appellate Tribunal

ITAT: Copy of Delhi ITAT ruling on MLI provisions applicability vis-a-vis DTAA

Oct 01, 2025
  • In Favour of Assessee
  • Citation Number : TS-1296-ITAT-2025(DEL)
  • Tax Payer : Kosi Aviation Leasing Ltd
Income tax Appellate Tribunal

ITAT: Confirms denial of Sec. 11/12 exemption for non-filing of audit report in Form 10B/10BB

Oct 01, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1295-ITAT-2025(Bang)
  • Tax Payer : Shri Bhadreshwar Education and Social Welfare Trust
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 revisionary order qua bogus purchases given issue pending before CIT(A)

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1292-ITAT-2025(Mum)
  • Tax Payer : Innovators Facade Systems Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271C not leviable for delayed TDS remittance; Remits matter for verification

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1290-ITAT-2025(Ahd)
  • Tax Payer : Grindly Gases & Petrochemicals P. Ltd
Income tax Appellate Tribunal

ITAT: Rejection of books u/s 145(3) sans reasons unjustified; Upholds deleting of addition over director’s salary

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1272-ITAT-2025(DEL)
  • Tax Payer : D&Y Technologies Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C assessment, holds AO failed to record separate satisfaction for non-searched Assessee

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1271-ITAT-2025(DEL)
  • Tax Payer : Focusoil Inc.
Income tax Appellate Tribunal

ITAT: No penalty u/s 271(1)(c) despite addition confirmed in quantum proceedings

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1294-ITAT-2025(Mum)
  • Tax Payer : Madison Teamworks Film Promotions and Entertainment Private Limited
Income tax Appellate Tribunal

ITAT: Penalty u/s 271(1)(c) unsustainable absent specific findings on concealment or inaccuracy

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1264-ITAT-2025(Mum)
  • Tax Payer : Anil K. Shah (HUF)
Income tax Appellate Tribunal

ITAT: Substantive right to Sec. 80-IA deduction survives procedural delay in filing Form 10CCB

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1244-ITAT-2025(Mum)
  • Tax Payer : Akry Organics Private Limited
High Court

HC: Rejects reliance on valuation report & 'phishing inquiries' without substantive material; Quashes notice u/s 148

Sep 30, 2025
  • In Favour of Assessee
  • Citation Number : TS-1293-HC-2025(GUJ)
  • Tax Payer : Dhirajlal Laljibhai Patel
Income tax Appellate Tribunal

ITAT: Deletes disallowances on provisional expenses, amortization expenses, cites no violation of Sec. 40(a)(ia)

Sep 30, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1291-ITAT-2025(DEL)
  • Tax Payer : ACC India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes bogus purchase addition, cites no discrepancy in Assessee's voluminous evidences

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1289-ITAT-2025(Mum)
  • Tax Payer : Mohanlal Chunilal Mutta
Income tax Appellate Tribunal

ITAT: Confirms admission of additional evidence by CIT(A), cites no violation of Rule 46A

Sep 29, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1288-ITAT-2025(DEL)
  • Tax Payer : North West Sales and Marketing Pvt Ltd
High Court

HC: Disputed tax includes interest & penalty covered under DTVSV Act; Dismisses Revenue's appeal

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1287-HC-2025(KAR)
  • Tax Payer : Govindachary S/O Late Sri Dasachary
High Court

HC: Dismisses Revenue's appeal in Goldman Sachs on FTS vs salary reimbursement issue

Sep 29, 2025
  • In Favour of Assessee
  • Citation Number : TS-1286-HC-2025(KAR)
  • Tax Payer : Goldman Sachs Services Pvt. Ltd
High Court

HC: Condones 447 days delay in filing Form 10B; Accepts plea of professional’s oversight & inadvertent error

Sep 27, 2025
  • Citation Number : TS-1282-HC-2025(BOM)
  • Tax Payer : International Resources for Fairer Trade
High Court

HC: Quashes reassessment by JAO in central charge case; Follows Abhin Anilkumar judgement

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1283-HC-2025(RAJ)
  • Tax Payer : Sameer Khurana
High Court

HC: Directs Revenue to grant personal hearing in compliance with SOP, sets aside faceless assessment order

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1281-HC-2025(GUJ)
  • Tax Payer : Mukeshbhai Babarbhai Desai
High Court

HC: Condones 2150 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1284-HC-2025(BOM)
  • Tax Payer : KSB Care Charitable Trust
Income tax Appellate Tribunal

ITAT: CIT(A) has no jurisdiction to remand in Sec. 201 proceedings; Statutory procedure requires strict compliance

Sep 27, 2025
  • In Favour of Assessee
  • Citation Number : TS-1285-ITAT-2025(RAI)
  • Tax Payer : South Eastern Coalfields Ltd