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Rulings ( 15364 results )

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Income tax Appellate Tribunal

ITAT: Restores matter as it’s not ascertainable if Rule 46A was complied with by CIT(A)

  • In Favour of Both, Partially
  • Citation Number : TS-462-ITAT-2026(Mum)
  • Tax Payer : Ameet Ashok Rajput
Income tax Appellate Tribunal

ITAT: Sec. 69 addition unsustainable when cash deposits recorded in books, supported by cash flow

  • In Favour of Assessee
  • Citation Number : TS-477-ITAT-2026(Bang)
  • Tax Payer : Sakalaspur Veerappiiah Rudrappa Coffee Planter Harakanahally Estate
Income tax Appellate Tribunal

ITAT: Reference to DVO for computation of capital gains & valuation of asset, to be made u/s 55A & not u/s 142A

  • In Favour of Assessee
  • Citation Number : TS-481-ITAT-2026(CHNY)
  • Tax Payer : Renee Josephine Jaganathan
Income tax Appellate Tribunal

ITAT: No Sec. 69A addition where family’s total declared jewellery exceeds jewellery recovered in search

  • In Favour of Assessee
  • Citation Number : TS-480-ITAT-2026(DEL)
  • Tax Payer : Nitin Passi
Income tax Appellate Tribunal

ITAT: JDA execution alone doesn't trigger tax if property rights under dispute; Deletes capital gains addition

  • In Favour of Assessee
  • Citation Number : TS-478-ITAT-2026(Bang)
  • Tax Payer : Bileshivale Muddanna Govardhana Murthy
Income tax Appellate Tribunal

ITAT: Linklaters Singapore’s legal fees not FTS absent 'make available'; 21-day threshold not met for service PE

  • In Favour of Assessee
  • Citation Number : TS-476-ITAT-2026(Mum)
  • Tax Payer : Linklaters Singapore Pte. Ltd
Income tax Appellate Tribunal

ITAT: Notional rent on vacant flats/shops held as stock-in-trade, to be computed under Income from House property

  • In Favour of Assessee
  • Citation Number : TS-475-ITAT-2026(Mum)
  • Tax Payer : Haware Engineers and Builders Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Penalty provisions u/s 271D not automatic; Assessee presenting ‘reasonable cause’ exonerated from penalty

  • In Favour of Assessee
  • Citation Number : TS-474-ITAT-2026(HYD)
  • Tax Payer : Aurora Educational Society
Income tax Appellate Tribunal

ITAT: Non-production & non-maintenance of relevant documents valid reason for rejection of books u/s 145(3)

  • In Favour of Revenue
  • Citation Number : TS-473-ITAT-2026(PAN)
  • Tax Payer : Idrees Mohammed
High Court

HC: Trade credit not business income sans explanation of source, ineligible for Sec. 80IA deduction

  • In Favour of Assessee
  • Citation Number : TS-472-HC-2026(MAD)
  • Tax Payer : AKR Poly Industries
Income tax Appellate Tribunal

ITAT: Validates cash deposits during demonetisation sourced from Assessee’s deceased mother; Deletes Sec. 69A addition

  • In Favour of Assessee
  • Citation Number : TS-471-ITAT-2026(Mum)
  • Tax Payer : Jamshed Naval Karanjia
Income tax Appellate Tribunal

ITAT: Sec. 68 additions in first year of operation unsustainable; Deletes addition as genuineness & creditworthiness satisfied

  • In Favour of Assessee
  • Citation Number : TS-463-ITAT-2026(DEL)
  • Tax Payer : Ankita Constructions LLP
Income tax Appellate Tribunal

ITAT: Payment for project-specific architectural & consultancy services not FTS sans ‘make available’; No TDS liability

  • In Favour of Assessee
  • Citation Number : TS-464-ITAT-2026(Mum)
  • Tax Payer : Forum Homes Pvt Ltd
Income tax Appellate Tribunal

ITAT: Quashes assessment due to time barred Sec. 143(2) notice; Limitation provision non-compliance, a substantive illegality

  • In Favour of Assessee
  • Citation Number : TS-465-ITAT-2026(DEL)
  • Tax Payer : Naveen Goel
Income tax Appellate Tribunal

ITAT: Quashes Sec. 153C assessment based solely on third party document sans corroborative incriminating evidence

  • In Favour of Assessee
  • Citation Number : TS-466-ITAT-2026(HYD)
  • Tax Payer : Sudheer Neela
Income tax Appellate Tribunal

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

  • Citation Number : TS-467-ITAT-2026(DEL)
  • Tax Payer : Bestech Hospitalities Pvt Ltd
Income tax Appellate Tribunal

ITAT: Agreement date is "appointed date" for Sec. 50C valuation; Sec. 54 deduction allowable from date of registered transfer

  • In Favour of Assessee
  • Citation Number : TS-468-ITAT-2026(Mum)
  • Tax Payer : Vijay Krishnaji Sawant
Income tax Appellate Tribunal

ITAT: Sec. 14A disallowance unsustainable on interest receipts between BNP Paribas HO & Branch basis 'mutuality principle'

  • In Favour of Assessee
  • Citation Number : TS-470-ITAT-2026(Mum)
  • Tax Payer : BNP Paribas SA
High Court

HC: Capital gain on business assets to pass through Profit & Loss account, not reserves, for Section 115JB book profits

  • In Favour of Assessee
  • Citation Number : TS-469-HC-2026(MAD)
  • Tax Payer : PVP Corporate Parks Pvt Ltd
Income tax Appellate Tribunal

ITAT: Excessive remuneration to related persons, without extra work, unjustified; Confirms Sec. 40A(2)(b) disallowance

  • In Favour of Revenue
  • Citation Number : TS-461-ITAT-2026(Ahd)
  • Tax Payer : R. Kumar