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Rulings ( 14940 results )

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Income tax Appellate Tribunal

ITAT: PCIT lacks jurisdiction to direct initiation of penalty proceeding u/s 271E sans AO’s satisfaction in assessment order

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-56-ITAT-2026(DEL)
  • Tax Payer : Atma Ram Builders Private Limited
Income tax Appellate Tribunal

ITAT: Benefit to Infosys Ltd. not ‘charitable purpose’; Clarifies preservation of environment should be for general public interest

Jan 20, 2026
  • In Favour of Revenue
  • Citation Number : TS-58-ITAT-2026(Bang)
  • Tax Payer : Infosys Green Forum
Income tax Appellate Tribunal

ITAT: ITAT: Holds assessment order time-barred for Teva Pharma; Rejects Revenue's plea to defer hearing pending SC Larger Bench ruling

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-57-ITAT-2026(DEL)
  • Tax Payer : Teva Pharmaceutical & Chemical Industries India Private Limited
Income tax Appellate Tribunal

ITAT: Confirms addition towards commission earned on provision of accommodation entry; Allows Revenue's appeal

Jan 20, 2026
  • In Favour of Revenue
  • Citation Number : TS-55-ITAT-2026(Mum)
  • Tax Payer : Javerilal Dalichand Bhansali
High Court

HC: HC: Sec. 156 mandates actual service of demand; Quashes recovery based on non-existent Sec. 143(1) order

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-53-HC-2026(BOM)
  • Tax Payer : Udayan Bhaskaran Nair
Income tax Appellate Tribunal

ITAT: CIT(A) cannot adjudicate on issues already deleted by AO via Sec. 154 rectification; Deletes Rs. 418 Cr angel tax addition

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-54-ITAT-2026(DEL)
  • Tax Payer : Hero Fincop Limited
High Court

HC: HC: Slaps Rs. 1 Lakh cost on Revenue for subjecting NDTV-Founders to reassessment ‘rigmarole’; Quashes callous Sec. 148 notices

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-52-HC-2026(DEL)
  • Tax Payer : Radhika Roy
Income tax Appellate Tribunal

ITAT: Allows deduction basis consistent accounting practice & binding Pay Commission recommendations

Jan 19, 2026
  • In Favour of Assessee
  • Citation Number : TS-50-ITAT-2026(Mum)
  • Tax Payer : Haffkine Bio Pharmaceutical Corporation
Supreme Court

SC: SC: Technology can assist, not adjudicate; Quashes HC’s direction to CBDT mandating changes in TDS software

Jan 19, 2026
  • In Favour of Revenue
  • Citation Number : TS-51-SC-2026
  • Tax Payer : Shobhan Shantilal Doshi
Income tax Appellate Tribunal

ITAT: Restores issue regarding Sec.69B addition for ‘on money’ payment towards jewellery purchase from Nirav Modi group

Jan 19, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-49-ITAT-2026(DEL)
  • Tax Payer : Gyan Enterprises Private Limited
High Court

HC: HC: Unsigned assessment order legally invalid & incurable defect u/s 292B; Quashes reassessment

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-43-HC-2026(BOM)
  • Tax Payer : Ambernath City Hospital Pvt. Ltd
High Court

HC: Reassessment invalid basis change of opinion on issue accepted during original assessment u/s 143(3)

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-40-HC-2026(GUJ)
  • Tax Payer : Suresh P Bhadani (HUF)
Income tax Appellate Tribunal

ITAT: Validates reassessment pursuant to appellate directions u/s 150(1); AO empowered to reopen u/s 150 beyond prescribed limitation

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-41-ITAT-2026(LKW)
  • Tax Payer : Alok Kumar Rungta
Income tax Appellate Tribunal

ITAT: Payment towards transponder services to Bennett Coleman not ‘royalty’, not liable to deduct TDS under India-UK DTAA

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-47-ITAT-2026(Mum)
  • Tax Payer : Bennett Coleman & Co. Ltd.
High Court

HC: Justifies interference due to Revenue’s arbitrariness & violation of natural justice principles in reassessment proceedings

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-32-HC-2026(CAL)
  • Tax Payer : Balmer Lawrie and Company Limited
High Court

HC: Allows adjustment of 20% demand under challenge before CIT(A); Directs Revenue to refund the balance

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-46-HC-2026(BOM)
  • Tax Payer : Y-NOT Films LLP
High Court

HC: Upholds Settlement Commission order sans procedural illegality or violation of natural justice

Jan 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-48-HC-2026(P & H)
  • Tax Payer : Nand Lal Garg And Ors
Income tax Appellate Tribunal

ITAT: Receipts from provision of flight information/data not ‘Royalty’ under Art. 12(3) of India-Germany DTAA

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-1761-ITAT-2025(Mum)
  • Tax Payer : Jeppesen GmbH
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: IO cannot invoke Sec. 2(9)(D) when beneficial owner is identified; Quashes benami proceedings

Jan 16, 2026
  • In Favour of Revenue
  • Citation Number : TS-45-PBPTAT-2026(DEL)
  • Tax Payer : Gainful Multitrade Pvt. Ltd. & Anr
Income tax Appellate Tribunal

ITAT: Rules injunction-induced delay in fund utilization not taxable as beyond Assessee’s control

Jan 16, 2026
  • In Favour of Assessee
  • Citation Number : TS-44-ITAT-2026(DEL)
  • Tax Payer : Ishan Educational Research Society