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Rulings ( 14981 results )

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High Court

HC: HC: HC: Service charges not FTS sans satisfaction of ‘make available’ clause; Assessee not in default u/s 201/201(1A)

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-153-HC-2026(GUJ)
  • Tax Payer : Solvay Specialities India Private Ltd
Income tax Appellate Tribunal

ITAT: Invoking Sec.13(2)(e) basis conjecture, untenable, as individual shareholding doesn’t exceed 20%

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-152-ITAT-2026(DEL)
  • Tax Payer : Jan Kalyan Samiti
Income tax Appellate Tribunal

ITAT: No DAPE under Article 5(5) of India-Germany DTAA as Indian branch have no involvement in direct business

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-151-ITAT-2026(Mum)
  • Tax Payer : General Reinsurance AG
High Court

HC: Tribunal alone can direct production of additional evidence, not 'matter of right' under Rule 29

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-150-HC-2026(TEL)
  • Tax Payer : Nuziveedu Seeds Ltd
High Court

HC: Directs lower TDS certificate basis FAR analysis & non-India point of sale for Travelport

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-149-HC-2026(DEL)
  • Tax Payer : Travelport International Operations Limited
High Court

HC: No TDS u/s 40(a)(i) as no expertise/know-how transferred while rendering services; No taxability under DTAA

Feb 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-148-HC-2026(MAD)
  • Tax Payer : TVS Motor Company Ltd.
High Court

HC: HC: Sec. 275(1)(a) governs penalty limitation when linked to appellate proceedings; Upholds penalty against Thalapathy Vijay

Feb 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-147-HC-2026(MAD)
  • Tax Payer : Chandrasekaran Joseph Vijay
Income tax Appellate Tribunal

ITAT: Digital records in faceless regime highlight absence of AO’s verification, justifies PCIT’s Sec. 263 invocation

Feb 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-146-ITAT-2026(Bang)
  • Tax Payer : Cisco Systems (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sixth proviso to Sec. 32(1)(ii) inapplicable as no succession of business u/s 170; Allows depreciation

Feb 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-145-ITAT-2026(Bang)
  • Tax Payer : Edgeverve Systems Limited
High Court

HC: Quashes assessment due to non-consideration of Assessee’s personal hearing request; Directs compliance with SOP

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-119-HC-2026(GUJ)
  • Tax Payer : Parmeshwar Trading Co. Shingala Pravinbhai Hardasbhai
Income tax Appellate Tribunal

ITAT: Deletes Sec. 271(1)(c) penalty on inadvertent claim of deduction u/s 80-IC sans tax evasion, due to higher MAT liability

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-144-ITAT-2026(DEL)
  • Tax Payer : Aromatrix Flora (P) Ltd
Income tax Appellate Tribunal

ITAT: CIT(A) not empowered to set-aside ex-parte assessment sans adjudication of jurisdictional validity of reassessment

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-143-ITAT-2026(CHANDI)
  • Tax Payer : Rajbirinder Singh Chahal
High Court

HC: Adjustment u/s 143(1) on denial of concessional tax u/s 115BAA sans show cause notice, unsustainable

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-142-HC-2026(BOM)
  • Tax Payer : Bax India Ventures Pvt Ltd
Income tax Appellate Tribunal

ITAT: Appellate order in deceased Assessee’s name without substituting legal heir, null and void u/s 159

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-140-ITAT-2026(LKW)
  • Tax Payer : Chhedi Lal
High Court

HC: Deletes Sec. 68 addition as Assessee sufficiently proved creditworthiness & genuineness of share capital

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-141-HC-2026(CAL)
  • Tax Payer : Express Tradelink Pvt Ltd
High Court

HC: Settlement Commission lacks jurisdiction to reopen concluded settlement by rectification u/s 154 to levy Sec. 234B interest

Feb 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-139-HC-2026(BOM)
  • Tax Payer : Sidharth Carbochem Products Ltd
Income tax Appellate Tribunal

ITAT: Assessee ineligible for Sec.80GGC deduction, as donation to political party ‘bogus’

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-138-ITAT-2026(Mum)
  • Tax Payer : Prasad Siddharth Thorat
Supreme Court

SC: Copy of SC order remitting one batch of JAO-FAO cases to HC

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-137-SC-2026
  • Tax Payer : Vandana Malhotra
Income tax Appellate Tribunal

ITAT: ITAT: Edelweiss Investment fund eligible for exemption u/s 10(23FBA),having separate PAN procedural; No independent AIF registration required

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-136-ITAT-2026(Mum)
  • Tax Payer : Edelweiss Crossover Opportunities Fund
Income tax Appellate Tribunal

ITAT: Rigours for Sec. 41(1) invocation absent, as no cessation/remission of trading liability; Remands matter for verification

Feb 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-135-ITAT-2026(Mum)
  • Tax Payer : Efkon India Private Limited