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Rulings ( 13551 results )

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Income tax Appellate Tribunal

ITAT: Original order ‘set aside’ u/s 264 sans any directions to Revenue, fresh assessment legally impermissable

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1121-ITAT-2025(Bang)
  • Tax Payer : Changappa Pemmaiah Biddamada
Income tax Appellate Tribunal

ITAT: Confirms addition of commission income against CA providing accommodation entries for bogus LTCG

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1120-ITAT-2025(DEL)
  • Tax Payer : Deepak Batra
Income tax Appellate Tribunal

ITAT: Maintenance support & other services' payments inextricably linked to software sale, hence not FTS

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1119-ITAT-2025(DEL)
  • Tax Payer : Veritas Storage [Singapore] Pte Ltd
Supreme Court

SC: Even Rajeev Bansal ratio fails to rescue Revenue's hopelessly delayed SLP

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1116-SC-2025
  • Tax Payer : Elan Capital Advisors Private Limited
Income tax Appellate Tribunal

ITAT: Rejects CIT(A)'s bifurcation exercise, absent such provision u/s 10AA; Allows full exemption

Aug 28, 2025
  • In Favour of Assessee
  • Citation Number : TS-1115-ITAT-2025(DEL)
  • Tax Payer : Orient International
Income tax Appellate Tribunal

ITAT: Despite new flat purchase significantly pre-dating old flat sale, allows Sec. 54 exemption

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1114-ITAT-2025(Mum)
  • Tax Payer : Payal Kishore Kulchandani
High Court

HC: Interest on FDs directly linked to business, eligible for Sec. 80IA deduction; Sets aside ITAT order

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1113-HC-2025(BOM)
  • Tax Payer : Gateway Terminals India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Third Member quashes assessment, absent valid transfer order & Sec.143(2) notice by JAO

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1112-ITAT-2025(DEL)
  • Tax Payer : Kusum Dube
Income tax Appellate Tribunal

ITAT: No TDS on foreign remittance for services rendered outside India; Deletes addition u/s 40(a)(i)

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1111-ITAT-2025(Mum)
  • Tax Payer : Manisha Kiran Temkar
High Court

HC: Quashes GAAR proceedings; Can't question timing of stock market transactions by investor

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1110-HC-2025(TEL)
  • Tax Payer : Anvida Bandi
Income tax Appellate Tribunal

ITAT: Sec. 87A rebate has no "special rate income exclusion"; Law unambiguously clear

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1108-ITAT-2025(CHNY)
  • Tax Payer : Venkatachalam Venkatraman
High Court

HC: Directs Revenue to consider Assessee's voluntary payment as part payment under IDS, 2016

Aug 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1107-HC-2025(GUJ)
  • Tax Payer : Vimalkumar Lallubhai Patel
Income tax Appellate Tribunal

ITAT: Capital gain on sale of asset received as gift from spouse, taxable in spouse’s hand, u/s 64(1)(iv)

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1106-ITAT-2025(Bang)
  • Tax Payer : Sushama Rajesh Rao
High Court

HC: No mandate to collect TCS on illegal mining compounding fees; Sets aside ITAT order

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1105-HC-2025(CHAT)
  • Tax Payer : Collector Mining
High Court

HC: "Liberty to act in accordance with law" not license to breach limitation; Quashes reopening

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1104-HC-2025(KAR)
  • Tax Payer : LTIMindtree Limited
Income tax Appellate Tribunal

ITAT: Sustains partial disallowance of expenses u/s 37 on purchase of gold coins gifted to individuals

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1103-ITAT-2025(Mum)
  • Tax Payer : Vinay Sanwarmal Nangalia
Income tax Appellate Tribunal

ITAT: Denies Sec. 80IA deduction not claimed in original/revised return but raised only before CIT(A)

Aug 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1102-ITAT-2025(DEL)
  • Tax Payer : BSC C&C Joint Venture
Income tax Appellate Tribunal

ITAT: Allows Sec. 80IC deduction despite revised return, audit report filed before assessment sufficient

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1099-ITAT-2025(DEL)
  • Tax Payer : Bhagwan Precision
Income tax Appellate Tribunal

ITAT: Assessment order passed in non-existent entity name incurable & non-est; Follows Maruti judgment

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1100-ITAT-2025(DEL)
  • Tax Payer : SoftwareONE India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 69A, accepts cash deposits as explained through withdrawals, matured FDs sans contrary evidence

Aug 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1096-ITAT-2025(CHNY)
  • Tax Payer : Kalai Vani Rajan