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Income tax Appellate Tribunal

ITAT: Onus to prove PE is on Revenue; Rejects AO's bland "Deemed PE" conclusion

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1753-ITAT-2025(DEL)
  • Tax Payer : Sondex Wireline Ltd
High Court

HC: Satisfaction note by searched-person’s AO mandatory for Sec.153C; JAO cannot invoke Sec.148/147 basis incriminating material

Jan 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-11-HC-2026(GUJ)
  • Tax Payer : Paras Chandreshbhai Koticha
Income tax Appellate Tribunal

ITAT: Quashes Rs. 15-cr. penalty u/s 270A; Re-characterization of business loss as speculative loss not ‘under-reporting’

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-09-ITAT-2026(Mum)
  • Tax Payer : INU Exports Private Limited
Income tax Appellate Tribunal

ITAT: Cotton-waste used as raw material by spinning mills not ‘scrap’; Sec. 206C provisions inapplicable

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1752-ITAT-2025(VIZ)
  • Tax Payer : Viswateja Spinning Mills (P.) Ltd
Income tax Appellate Tribunal

ITAT: Deletes addition u/s 68 as lender’s identity accepted; Holds loan examination within AO’s limited scrutiny

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-08-ITAT-2026(DEL)
  • Tax Payer : Passion Realtech Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes PE income attribution, given Assessee has neither supervisory nor fixed-place PE in India

Jan 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-07-ITAT-2026(DEL)
  • Tax Payer : SAIC Motor Corporation Limited
Income tax Appellate Tribunal

ITAT: Post FA 2015 amendment, all Govt. subsidies taxable as income u/s 2(24) irrespective of nature

Jan 08, 2026
  • In Favour of Revenue
  • Citation Number : TS-06-ITAT-2026(CHNY)
  • Tax Payer : The India Cements Ltd
High Court

HC: Holds delay due to pending rectification application, “sufficient cause”; Condones delay of 506 days

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-04-HC-2026(BOM)
  • Tax Payer : Ilaben K. Ghadia
High Court

HC: Condones delay in filing Revenue’s appeal citing delay ‘not inordinate’

Jan 07, 2026
  • In Favour of Revenue
  • Citation Number : TS-03-HC-2026(BOM)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: ITAT: Holds unsecured advances not ‘deemed dividend’, as Assessee not beneficial shareholder; Deletes Sec.2(22)(e) addition

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1749-ITAT-2025(DEL)
  • Tax Payer : BSST India Private Limited
Income tax Appellate Tribunal

ITAT: Confirms exclusion of Insurance co.’s profit on investment sale while computing business profit; Quashes Revision

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-02-ITAT-2026(CHNY)
  • Tax Payer : United India Insurance Co. Ltd
Income tax Appellate Tribunal

ITAT: Assessee not in default as assessment order u/s 201 barred by limitation on HUDA Development Charges

Jan 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1748-ITAT-2025(DEL)
  • Tax Payer : Shiv Sai Infrastructure Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Affirms Sec. 68 addition deletion as onus discharged; Consultancy expenses incurred wholly & exclusively for business purposes

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1729-ITAT-2025(DEL)
  • Tax Payer : Westcourt Hospitality Pvt. Ltd
Income tax Appellate Tribunal

ITAT: With divergent views on bogus purchases, PCIT action u/s 263 unsustainable; Quashes order

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-01-ITAT-2026(DEL)
  • Tax Payer : Axis Infoline P. Ltd
Income tax Appellate Tribunal

ITAT: PCIT lacks jurisdiction u/s 263 to revise null & void assessment order; Quashes Revision

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1746-ITAT-2025(DEL)
  • Tax Payer : Manohar & Filaments Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 197(b) cannot be trigged in absence of service of Form 2 under IDS, 2016; Deletes addition u/s 69A

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1745-ITAT-2025(CHNY)
  • Tax Payer : Jagathesh
Income tax Appellate Tribunal

ITAT: Grants DTAA benefits for provision of services to Zerodha, even if Significant Economic Presence threshold exceeds

Jan 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-1744-ITAT-2025(VIZ)
  • Tax Payer : Vijay Mariappan Austin Prakash
Income tax Appellate Tribunal

ITAT: Fees towards satellite transmission services not royalty; Domestic law cannot superimpose over DTAA

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1743-ITAT-2025(DEL)
  • Tax Payer : Asia Satellite Telecommunications Company Ltd
Income tax Appellate Tribunal

ITAT: Confirms Sec. 263 order holding final assessment passed without applying Sec.69C r.w.s 11BBE

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1742-ITAT-2025(DEL)
  • Tax Payer : Harish Narang
Income tax Appellate Tribunal

ITAT: ITAT: Assignment of life interest in trust property not transfer of land/building, Rejects Section 50C invocation

Jan 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-1740-ITAT-2025(Mum)
  • Tax Payer : Vanraj Ranchhoddas Merchant (through Legal heir Harshit Merchant)