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Rulings ( 14958 results )

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Income tax Appellate Tribunal

ITAT: Rejects market value-based valuation for determining unexplained investment; Deletes Sec. 69 addition

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-73-ITAT-2026(Ahd)
  • Tax Payer : Chandubhai Raojibhai Patel
Income tax Appellate Tribunal

ITAT: Absence of CA's signature in Form 56F, a curable defect; Allows Sec. 10A claim to Capgemini Technology

Jan 23, 2026
  • In Favour of Assessee
  • Citation Number : TS-70-ITAT-2026(CHNY)
  • Tax Payer : Capgemini Technology Services India Ltd
Income tax Appellate Tribunal

ITAT: Non-acceptance of written submission not ‘mistake apparent on record’ u/s 254(2)

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1763-ITAT-2025(Mum)
  • Tax Payer : Shapoorji Pallonji and Co. Pvt. Limited
Income tax Appellate Tribunal

ITAT: Upholds validity of reassessment but restores matter with direction allow cross examination by Assessee

Jan 22, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-63-ITAT-2026(Mum)
  • Tax Payer : Sunil Bhagwatlal Dalal
Income tax Appellate Tribunal

ITAT: Non-issuance of Sec.143(2) notice a 'foundational infirmity', fatal to reassessment

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-39-ITAT-2026(DEL)
  • Tax Payer : Rupinder Kaur Arora
Income tax Appellate Tribunal

ITAT: Income-tax appeals can continue during IBC-liquidation as moratorium bars recovery, not adjudication

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1760-ITAT-2025(Mum)
  • Tax Payer : Trend Electronics Limited
Income tax Appellate Tribunal

ITAT: Aircraft MRO-services not FTS under India–Canada DTAA; ‘Make available’ test not satisfied

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-1758-ITAT-2025(DEL)
  • Tax Payer : Bombardier Inc
Income tax Appellate Tribunal

ITAT: ‘Mesne profit’ granted by Civil Court, compensation of benefit not ‘damages or restitution’, capital receipt in nature

Jan 22, 2026
  • In Favour of Revenue
  • Citation Number : TS-69-ITAT-2026(DEL)
  • Tax Payer : Archna Chadha
Income tax Appellate Tribunal

ITAT: Dismisses revision u/s 23 of BMA as foreign assets disclosed in ‘Schedule FA’, nothing prejudicial to Revenue's interest

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-68-ITAT-2026(Ahd)
  • Tax Payer : Chintan Navnitlal Parikh
High Court

HC: Stays recovery due to non-furnishing of Form 10CCB; Directs Revenue to consider amending relevant Rule 18BBB

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-66-HC-2026(DEL)
  • Tax Payer : Eradicatus Infectus Pvt Ltd (Formerly Known As Genestore India Pvt Ltd)
High Court

HC: Addresses gaps in faceless DRP procedure; Directs authorities to not accept objections without proof of service to AO

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-65-HC-2026(DEL)
  • Tax Payer : Express Freight Consortium
Income tax Appellate Tribunal

ITAT: Income offered in subsequent years cannot be taxed again in current AY under project completion method; Deletes addition

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-64-ITAT-2026(DEL)
  • Tax Payer : M.S. Builders
Income tax Appellate Tribunal

ITAT: Deletes addition towards alleged ‘on money’ receipt basis assumptions, absent cogent evidence

Jan 22, 2026
  • In Favour of Assessee
  • Citation Number : TS-33-ITAT-2026(Ahd)
  • Tax Payer : SKZ Developers LLP
Income tax Appellate Tribunal

ITAT: Holds Assessee in default u/s 201 for non-deduction of tax on rental expense

Jan 21, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-62-ITAT-2026(SUR)
  • Tax Payer : The Udhna Citizen Co.operative Bank Limited
High Court

HC: Upholds Benami prosecution against firm, partner over demonetisation cash deposits, but discharges dormant partner

Jan 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-61-HC-2026(MAD)
  • Tax Payer : R. Kalaivani
High Court

HC: Raps Revenue for ‘arbitrary’ TDS orders, emphasises ease of doing business imperative

Jan 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-60-HC-2026(DEL)
  • Tax Payer : SFDC Ireland Limited
Income tax Appellate Tribunal

ITAT: IBC moratorium bars tax recovery, not determination of liability; Restores Revenue’s appeal

Jan 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1762-ITAT-2025(Mum)
  • Tax Payer : Naren Shah Resolution Professional
Income tax Appellate Tribunal

ITAT: AO cannot disallow entire purchases sans independent inquiry; Caps addition on bogus purchases at 4%

Jan 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-59-ITAT-2026(DDN)
  • Tax Payer : Atul Kumar Agarwal
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