Direct Taxes

Court Decisions

Supreme Court, High Court, AAR & Tribunal judgments — reported, headnoted and searchable.

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The latest judgments across all courts.

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20 Jul 2026 ·ITAT-MUMBAI ·Landmark
Arun Ramu Shikhare Vs ACIT

(2026) TaxCorp(LJ) 38361 (ITAT-MUMBAI)

ITAT : ITAT Mumbai Annuls Section 153A Proceedings for AY 2018-19 in Civil Construction Case, Citing Non-Compliance with...

20 Jul 2026 ·ITAT-MUMBAI ·Landmark
Manoj Jayram Sarang Vs Income Tax Officer

(2026) TaxCorp(LJ) 38357 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Upholds Rejection of Section 80GGC Deduction for Political Party Donation: Genuineness Scrutinized Am...

18 Jul 2026 ·HC-MADRAS ·Landmark
Kattuputhur Srinivasaiyyengar Ramaswamy Vs Income Tax Officer

(2026) TaxCorp(LJ) 38376 (HC-MADRAS)

HC : Madras High Court Invalidates Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation under S...

18 Jul 2026 ·ITAT-MUMBAI ·Landmark
Nihit Infracon Private Limited Vs ITO

(2026) TaxCorp(LJ) 38375 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Invalidates Section 148 Reassessment Based Solely on Third-Party Search Material, Mandates Exclusive...

18 Jul 2026 ·ITAT-DELHI ·Landmark
The Early Childhood & Care Education Vs CIT(Exemptions)

(2026) TaxCorp(LJ) 38374 (ITAT-DELHI)

ITAT : Delhi ITAT Affirms 12AB and 80G Registration Eligibility for Vocational Societies Lacking Formal Affiliation, Cit...

Latest SC / HC View all →
HC-BOMBAY ·08 Jul 2026
The Saraswat Co-operative Bank Ltd. Versus Assistant Commissioner of Income Tax, Range -1 (3) (1) and Ors.

(2026) TaxCorp (DT) 97714 (HC-BOMBAY)

Bombay High Court Revives Writ Petition on Depreciation Disallowance, Stays Section 148 Proceedings Pending Fresh Adjudi...

HC-GUJARAT ·14 Jul 2026
ECI Technology Private Limited Versus The Assistant Commissioner of Income Tax Circle Gandhinagar.

(2026) TaxCorp (DT) 97713 (HC-GUJARAT)

Income Tax - Section 148 - Gujarat High Court Quashes Reassessment Notice for AY 2012-13: No Fresh Material, Reopening B...

HC-GUJARAT ·13 Jul 2026
Nishit Prabhatbhai Desai Versus Asst. Registrar/President, Income Tax Appellate Tribunal & Anr.

(2026) TaxCorp (DT) 97712 (HC-GUJARAT)

Income-tax - Section 143(1) - Gujarat High Court Sets Aside ITAT Recall: Limits Rectification Powers to Apparent Errors,...

HC-BOMBAY ·10 Jul 2026
Pr Commissioner of Income Tax, Central-4 Versus Maneesh Pharmaceuticals Pvt. Ltd.

(2026) TaxCorp (DT) 97711 (HC-BOMBAY)

Bombay High Court Upholds Write-Offs of Expired Pharma Stock and Bad Debts Under Section 36(1)(vii); Admits Questions on...

HC-KERALA ·17 Jun 2026
Kavya Shaji and Sidharth Shaji Versus Union Of India, State Bank Of India, The Manager, State Bank Of India, Commissioner Of Income Tax (TDS) and Central Board Of Direct Taxes, Delhi

(2026) TaxCorp (DT) 97710 (HC-KERALA)

Kerala High Court: TDS Exemption Under Section 194A(3)(ix) Not Applicable to Interest Earned on Post-Award Deposits of M...

Latest ITAT View all →
ITAT-PUNE ·06 May 2026
Jalgaon Peoples Co-op. Bank Ltd. v. ITO

Section 154 of the Income-tax Act, 1961/ Section 287 of the Income-tax Act, 2025 - ITAT Pune Upholds Validity of Rectifi...

ITAT-PUNE ·29 Apr 2026
Prathibha Jgadish Unawane v. Income Tax Officer

Sections 10(10B), 10(10C), of the Income-tax Act, 1961/ Section 19 of the Income-tax Act, 2025 - ITAT Pune Rules BSNL VR...

ITAT-RAIPUR ·01 Jan 2026
Mahindra and Mahindra Financial Services Ltd. v. Deputy Commissioner Income-tax

Sections 41(1), 14A of the Income-tax Act, 1961/ Sections 38, 14 of the Income-tax Act, 2025 - ITAT Mumbai Directs Fresh...

ITAT-RAIPUR ·01 Jan 2026
Damanjeet Singh Oberoi v. Deputy Commissioner of Income-tax

Sections 149, 147, 148, of the Income-tax Act, 1961 / Sections 282, 279, 280 of the Income-tax Act, 2025 - ITAT Raipur Q...

ITAT-RAIPUR ·01 Jan 2026
Kamlesh Kukreja v. Income-tax Officer

Sections 69C, 147, 148, 148A, 151 of the Income-tax Act, 1961 / Sections 105, 279, 280, 281, 284 of the Income-tax Act,...