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Rulings ( 15352 results )

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Income tax Appellate Tribunal

ITAT: Grants vacancy allowance u/s 23(1C) to Azim Premji; Deletes notional rent on property for lack of demand in remote areas

  • In Favour of Assessee
  • Citation Number : TS-1667-ITAT-2025(Bang)
  • Tax Payer : Azim Hasham Premji
Income tax Appellate Tribunal

ITAT: Rules AO cannot use Sec. 147 to circumvent expiry of Sec. 153B deadline; Search assessment time-barred

  • In Favour of Assessee
  • Citation Number : TS-1666-ITAT-2025(Bang)
  • Tax Payer : Aakruti Ruia
Income tax Appellate Tribunal

ITAT: Adopts original agreement date for FMV as per proviso to Sec. 56(viib)(ii)/50C; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-1665-ITAT-2025(Ahd)
  • Tax Payer : Himmatbhai M Patel
Supreme Court

SC: Calls out "lethargic"/"negligent" Officers, refuses to condone 900 days SLP filing delay

  • In Favour of Assessee
  • Citation Number : TS-1664-SC-2025
  • Tax Payer : Shriram City Union Finance Co Ltd
High Court

HC: AO's original order silent on Sec. 80HHC claim, justifies invocation of Sec. 147 Explanation 2; Upholds reassessment

  • In Favour of Revenue
  • Citation Number : TS-1663-HC-2025(MAD)
  • Tax Payer : Jasmine Towels (P) Ltd.
Income tax Appellate Tribunal

ITAT: Outstanding loan a capital liability; Sec. 41(1) inapplicable absent remission/ write back of liability

  • In Favour of Assessee
  • Citation Number : TS-1662-ITAT-2025(DEL)
  • Tax Payer : J L G Developers Ltd
Income tax Appellate Tribunal

ITAT: Quashes reassessment for non-compliance with Sec.147 & Sec. 151, basis documents procured through RTI

  • In Favour of Assessee
  • Citation Number : TS-1661-ITAT-2025(DEL)
  • Tax Payer : Anchor Alloys (P) Ltd.
Income tax Appellate Tribunal

ITAT: AO's failure to conduct independent inquiry vitiates Sec. 68 addition; Deletes loan addition

  • Citation Number : TS-1660-ITAT-2025(DEL)
  • Tax Payer : Surender Singh Sangwan
Income tax Appellate Tribunal

ITAT: Interest component paid under one-time settlement with lenders, deductible u/s 43B

  • In Favour of Assessee
  • Citation Number : TS-1658-ITAT-2025(DEL)
  • Tax Payer : Bhartiya Samruddhi Finance Ltd
Income tax Appellate Tribunal

ITAT: Allows TDS credit not claimed in ITRs but during passing of order giving effect by AO

  • In Favour of Assessee
  • Citation Number : TS-1657-ITAT-2025(Mum)
  • Tax Payer : Daiwa Capital Markets India Private Limited
Income tax Appellate Tribunal

ITAT: Dividend income not taxable in hands of Trust u/s 10(34) r.w. Sec. 115BBDA

  • In Favour of Assessee
  • Citation Number : TS-1656-ITAT-2025(DEL)
  • Tax Payer : Jasmina Trust
Supreme Court

SC: 20 Key Excerpts from SC judgment interpreting Sec. 44C to restrict NR's Head Office expense claim

  • In Favour of Revenue
  • Citation Number : TS-1655-SC-2025
  • Tax Payer : American Express Bank Limited
Income tax Appellate Tribunal

ITAT: Consideration for manpower support services not taxable as FTS for Myntra Inc., ‘make available’ condition not satisfied

  • In Favour of Assessee
  • Citation Number : TS-1654-ITAT-2025(DEL)
  • Tax Payer : Myntra Inc
Income tax Appellate Tribunal

ITAT: Quashes Sec. 263 order against Haldiram; Rules PCIT cannot revise assessment unless Sec. 153D approval is annulled

  • In Favour of Assessee
  • Citation Number : TS-1653-ITAT-2025(DEL)
  • Tax Payer : Haldiram Snacks Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows spectrum usage charges as revenue expense; Distinguishes SC ruling in Bharti Hexacom as applicable only to license fee

  • In Favour of Assessee
  • Citation Number : TS-1652-ITAT-2025(DEL)
  • Tax Payer : Bharti Hexacom Limited
Income tax Appellate Tribunal

ITAT: Merely stating ‘Yes, I am satisfied’ by PCIT while granting approval u/s 151, insufficient; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-1650-ITAT-2025(Rjt)
  • Tax Payer : Girish Lahori
Income tax Appellate Tribunal

ITAT: TDS credit on salary undeniable to employee where employer deducted but failed to deposit tax; Liability to remit solely on employer

  • In Favour of Assessee
  • Citation Number : TS-1635-ITAT-2025(DEL)
  • Tax Payer : Ramita Chaudhuri
Income tax Appellate Tribunal

ITAT: Recalls order on Assessee’s MA, citing violation of natural justice & non-disposal of objections

  • In Favour of Assessee
  • Citation Number : TS-1636-ITAT-2025(CHNY)
  • Tax Payer : Karur Govindaraj Raajesh Krishna
Income tax Appellate Tribunal

ITAT: Sec. 143(2) notice not mandatory on non-est belated ITR; Validates assessment & remands for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-1638-ITAT-2025(DEL)
  • Tax Payer : Ram Udyog
Income tax Appellate Tribunal

ITAT: Integrated leasing of educational infrastructure with bundled operational services constitutes business income, not IFHP

  • In Favour of Assessee
  • Citation Number : TS-1651-ITAT-2025(VIZ)
  • Tax Payer : Nord Anglia Education Infrastructure Private Limited