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Rulings ( 14411 results )

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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
Income tax Appellate Tribunal

ITAT: Failure to issue draft assessment order u/s 144C, violation of procedure; Upholds quashing of assessment

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1280-ITAT-2025(DEL)
  • Tax Payer : Sneh Sharma
Income tax Appellate Tribunal

ITAT: Production of directors not mandatory to prove genuineness of transaction; Deletes commission addition

Sep 26, 2025
  • In Favour of Both, Partially
  • Citation Number : TS-1279-ITAT-2025(DEL)
  • Tax Payer : B & B Sharecom Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec. 54F deduction, cites failure to construct property beyond Assessee's control

Sep 26, 2025
  • In Favour of Assessee
  • Citation Number : TS-1278-ITAT-2025(DEL)
  • Tax Payer : Rajni Kumar
Supreme Court

SC: Copy of SC order dismissing Nestle's curative petition against MFN judgment

Sep 25, 2025
  • In Favour of Revenue
  • Citation Number : TS-1277-SC-2025
  • Tax Payer : Nestle SA
Income tax Appellate Tribunal

ITAT: Deletes addition towards notional interest income; Quashes reassessment basis change of opinion

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1276-ITAT-2025(Mum)
  • Tax Payer : Solapur Yedeshi Tollway Limited
High Court

HC: Quashes notices u/s 148 as period for reassessment already expired as per Sec. 150(2)

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1275-HC-2025(GUJ)
  • Tax Payer : Shubh Buildcon
Income tax Appellate Tribunal

ITAT: CIT(A) to exercise discretion, empowered to examine additional evidence without remand report

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1274-ITAT-2025(Mum)
  • Tax Payer : Akshay Automobiles Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Rs. 31 cr. BMA addition, holds no nexus between foreign JV investments & Assessee

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1273-ITAT-2025(DEL)
  • Tax Payer : Deepak Jain
High Court

HC: Copy of Rajasthan HC order directing CBDT to extend tax audit due date by a month

Sep 25, 2025
  • In Favour of Assessee
  • Citation Number : TS-1270-HC-2025(RAJ)
  • Tax Payer : Tax Bar Association
Income tax Appellate Tribunal

ITAT: Assessee entitled to entire TDS credit basis Form 26AS, including receipts on foreign-principal’s behalf

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1269-ITAT-2025(Mum)
  • Tax Payer : Eastern Shipping Pvt Ltd
Income tax Appellate Tribunal

ITAT: Manual approval u/s 151 post-issuance of notice u/s 148, invalid; Quashes assessment & appellate orders

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1268-ITAT-2025(DEL)
  • Tax Payer : Avon Containners Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Accounting method followed regularly cannot be rejected, no tax-loss as effect equalized in subsequent AYs

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1267-ITAT-2025(DEL)
  • Tax Payer : Delfin Finance P. Ltd
Income tax Appellate Tribunal

ITAT: Forex fluctuation gain, capital receipt, as underlying expenditure for acquiring capital asset

Sep 24, 2025
  • In Favour of Assessee
  • Citation Number : TS-1266-ITAT-2025(DEL)
  • Tax Payer : Dalmia Bharat Ltd
High Court

HC: Affirms ITAT’s non-acceptance of additional evidence, being an afterthought as not furnished before CIT(A)

Sep 24, 2025
  • In Favour of Revenue
  • Citation Number : TS-1265-HC-2025(KER)
  • Tax Payer : Sravan Kumar Neela
High Court

HC: Reduces exemplary cost, criticizes Revenue for blindly following software system; Cites software a tool not master

Sep 23, 2025
  • In Favour of Assessee
  • Citation Number : TS-1263-HC-2025(GUJ)
  • Tax Payer : Punjab National Bank