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Rulings ( 15303 results )

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Income tax Appellate Tribunal

ITAT: Upholds revision as AO failed to examine ALV taxability of unsold flats in reassessment

  • In Favour of Revenue
  • Citation Number : TS-413-ITAT-2026(Mum)
  • Tax Payer : Starshine Land Developers Private Limited
Income tax Appellate Tribunal

ITAT: Rectification u/s 154 can’t deny Sec. 11 exemption once same accepted by CPC

  • In Favour of Assessee
  • Citation Number : TS-406-ITAT-2026(Mum)
  • Tax Payer : Tehmina K. Katrak Charitable Trust
Income tax Appellate Tribunal

ITAT: Deletes addition of demonetisation deposits as source explained, cites Revenue’s failure to rebut

  • In Favour of Assessee
  • Citation Number : TS-405-ITAT-2026(Bang)
  • Tax Payer : Ramzan Mulla
High Court

HC: Allows deduction for LIC premium as it stems from existing obligation, not contingent liability

  • In Favour of Assessee
  • Citation Number : TS-421-HC-2026(MAD)
  • Tax Payer : Brahmayya & Co
Income tax Appellate Tribunal

ITAT: Selection of deduction method doesn't amount to inaccurate particulars; No penalty if two opinions exist

  • In Favour of Assessee
  • Citation Number : TS-418-ITAT-2026(CHANDI)
  • Tax Payer : Osho Forge Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Share buy-back within corporate-group qualifies as ‘reorganization’, eligible for benefit under India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-417-ITAT-2026(DEL)
  • Tax Payer : Huntsman Investment [Netherlands] BV
Income tax Appellate Tribunal

ITAT: Remits matter, directs CIT(A) to examine Assessee’s eligibility for Sec. 249(4)(b) claim

  • In Favour of Assessee
  • Citation Number : TS-416-ITAT-2026(HYD)
  • Tax Payer : Aneemoni Naga Raju
Income tax Appellate Tribunal

ITAT: Clarifies retrospective changes do not automatically trigger penalty for past bona fide claims; Deletes penalty u/s 270A

  • In Favour of Assessee
  • Citation Number : TS-415-ITAT-2026(Ahd)
  • Tax Payer : Swati Texdyes Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes interest disallowance against Deloitte Touche LLP sans nexus between borrowings & advances

  • In Favour of Both, Partially
  • Citation Number : TS-412-ITAT-2026(Mum)
  • Tax Payer : Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited)
Income tax Appellate Tribunal

ITAT: Preventing the "mischief", Sec. 94(7) targets tax avoidance regardless of dividend exemption status

  • In Favour of Revenue
  • Citation Number : TS-411-ITAT-2026(Ahd)
  • Tax Payer : Punita Kalpesh Patel
High Court

HC: HC: Assessment cannot be re-opened to review AO’s earlier stand; Quashes reassessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-410-HC-2026(BOM)
  • Tax Payer : Marico Limited
High Court

HC: Genuine hardship warrants condonation of delay in filing Form 10-IC; Quashes rejection order u/s 119(2)(b)

  • In Favour of Assessee
  • Citation Number : TS-408-HC-2026(GUJ)
  • Tax Payer : Herald Global Ventures Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allows Aishwarya Rai Bachchan interest deduction u/s 57, applies consistency principle

  • In Favour of Assessee
  • Citation Number : TS-409-ITAT-2026(Mum)
  • Tax Payer : Aishwarya Rai Bachchan
Income tax Appellate Tribunal

ITAT: Assessment order not void when taxpayer itself filed submissions in erstwhile entity’s name

  • In Favour of Assessee
  • Citation Number : TS-407-ITAT-2026(Ahd)
  • Tax Payer : Shalby Ltd
Income tax Appellate Tribunal

ITAT: Substantial benefit cannot be denied for procedural delay; Condones delay in filing Form 10-IC

  • In Favour of Assessee
  • Citation Number : TS-404-ITAT-2026(Mum)
  • Tax Payer : Getinge Medical India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Taxpayer entitled to claim deduction u/s 10A prior to setting off carry forward losses & unabsorbed depreciation

  • In Favour of Assessee
  • Citation Number : TS-403-ITAT-2026(AGR)
  • Tax Payer : ACPL Products (P) Ltd
High Court

HC: HC: Payment by Pfizer India to sister concern, reimbursement of cost-sharing expense, not liable for TDS u/s 40(a)(ia)

  • In Favour of Assessee
  • Citation Number : TS-402-HC-2026(BOM)
  • Tax Payer : Pfizer Products India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Incorrect section doesn't vitiate assessment when taxpayer cognizant of nature of inquiry; Upholds addition

  • In Favour of Revenue
  • Citation Number : TS-401-ITAT-2026(Mum)
  • Tax Payer : Bajaj International Realty Pvt. Ltd
High Court

HC: Upholds addition of undisclosed income basis probative value of entries found in loose sheets; Rejects theory of telescoping

  • In Favour of Revenue
  • Citation Number : TS-400-HC-2026(MAD)
  • Tax Payer : N. Saroja
Income tax Appellate Tribunal

ITAT: Mechanical comparison with earlier AY’s expenditure sans FMV, invalid; Deletes disallowance

  • In Favour of Assessee
  • Citation Number : TS-399-ITAT-2026(Mum)
  • Tax Payer : Blend Financial Services Limited