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Chennai ITAT Recognizes Sale of Uprooted Aged Rubber Trees from Active Plantations as Agricultural Income Exempt Under Sections 2(1A) and 10(1) of the Income Tax Act
Antony Micheal Joseph Vs Income Tax Officer
(2026) TaxCorp(LJ) 38100 (ITAT-CHENNAI) · Sections 2(1A), 10(1)
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Bombay High Court Rules Arbitrary Cap on Section 10B Deduction Unjustified Without Concrete Proof of Profit Inflating Arrangement Between EOUs and Sister Concerns
Pragati Aroma Oil Distillers Private Ltd. (formerly known as M/s. Hindustan Essential Oil Company) Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38099 (HC-BOMBAY) · Section 10B
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Telangana High Court Invalidates Reassessment for Alleged Non-Electronic Filing of Form 10, Citing Absence of New Material and Upholding Original Acceptance
Piramal Swasthya Management and Research Institute Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38098 (HC-AP)
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Bombay High Court Rules Short Deduction of TDS Does Not Attract Disallowance Under Section 40(a)(ia); Follows Majority View Favorable to Taxpayers
Media Worldwide Ltd Vs The Pr.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38097 (HC-BOMBAY) · Section 40(a)(ia)
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ITAT Bangalore Confirms Full Exemption on Leave Encashment for Ex-DoT Employees Absorbed in BSNL, Citing Nature and Source of Accumulated Leave
Bindumadavan Prakash Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38096 (ITAT-BANGALORE)
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Mumbai ITAT Rules Income from SARFAESI Trusts Taxable in Hands of Security Receipt Holders, Not the Trust
Arcil Retail Loan Portfolio-001-H Trust Vs DCIT
(2026) TaxCorp(LJ) 38095 (ITAT-MUMBAI)
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ITAT Chandigarh Affirms Developer Status for Deduction u/s 80-IA: Mere ‘Contractor’ Label Irrelevant Where Developer Role and Risks Demonstrated
SPS Construction India Private Ltd Vs DCIT
(2026) TaxCorp(LJ) 38094 (ITAT-CHANDIGARH) · Section 80-IA
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Mumbai ITAT Quashes Addition under Section 68 for Alleged Unexplained Income: Asserts Project Falcon Data Insufficient Without Direct Transactional Link
Mentor Capital Limited Vs DCIT
(2026) TaxCorp(LJ) 38093 (ITAT-MUMBAI)
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ITAT Bangalore Rules Interest Paid on Capital Bond Funds to Prestige Group Is Tax Deductible from Related Interest Income
Hutchinson & Co. (India) Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38092 (ITAT-BANGALORE)
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Delhi ITAT Upholds Addition as Unexplained Investment: Denial of Section 10(38) Exemption on Bogus LTCG from CCL International Shares Amidst Fictitious Transactions
Dinesh Kumar (HUF) Vs ITO
(2026) TaxCorp(LJ) 38091 (ITAT-DELHI)
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Retrospective Cancellation of Charitable Registration under Section 12AB(4) Declared Ultra Vires by Amritsar ITAT for AY 2015-16
Open Door Welfare Society Vs The Pr.CIT
(2026) TaxCorp(LJ) 38090 (ITAT-AMRITSAR) · Section 12AB(4)
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Delhi High Court Rules Buy-Back of Own Shares Not Taxable as Deemed Profit Under Section 56(2)(x); Addition by AO Set Aside
Globe Capital Market Ltd Vs PCIT
(2026) TaxCorp(LJ) 38089 (HC-DELHI) · Section 56(2)(x)
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Delhi High Court Declares CBDT Circular on Delay Condonation Applies Beyond Specific Assessment Years, Ensures Relief for Bonafide Taxpayers
VRG Electronics Pvt Ltd Vs PCIT
(2026) TaxCorp(LJ) 38088 (HC-DELHI)
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Telangana High Court Strikes Down Revenue’s Reliance on DVO Valuation Without Rejecting Books: Section 142A Invocation Held Unjustified in Completed Assessments
Legend Estates Pvt. Ltd Vs The Commissioner of Income Tax-IV
(2026) TaxCorp(LJ) 38087 (HC-AP) · Section 142A
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Mumbai ITAT Quashes Penalty on CA for Inadvertent Income Computation Errors; Recognizes Bona Fide Disclosure in Revised Return
Gopalkrishna Narla Rao Vs Income Tax Officer
(2026) TaxCorp(LJ) 38086 (ITAT-MUMBAI) · Section 271(1)(c)
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ITAT Mumbai Remands Matter to AO for Date Verification on Section 11(2) Accumulation; Denial of Exemption Over Minor Timing Differences Disallowed
Shree Tardeo Jain Swetamber Murti Pujak Sangh Vs Income Tax Officer
(2026) TaxCorp(LJ) 38085 (ITAT-MUMBAI) · Section 11(2)
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Mumbai ITAT Quashes Reassessment under Section 147: Holds Section 153C as Solely Applicable for Third-Party Search Material
Zubin Paul Driver Vs ACIT
(2026) TaxCorp(LJ) 38084 (ITAT-MUMBAI) · Section 147
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Mumbai ITAT Recognizes Taxpayer’s Right to Section 115BAA Concessional Regime Despite Delay in Form 10-IC Filing Citing Substantive Compliance
Electronfab Engineering Pvt Ltd Vs CPC/ITO
(2026) TaxCorp(LJ) 38083 (ITAT-MUMBAI) · Section 115BAA
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Mumbai ITAT Nullifies Reassessment Proceedings for Lack of Independent Enquiry and Improper Sanction under Section 151
Mathew Julius Menezes Vs ITO
(2026) TaxCorp(LJ) 38082 (ITAT-MUMBAI) · Section 151
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ITAT Bangalore Rules Section 43B Inapplicable to Interest Payable on Members’ Deposits by Co-operative Society: Disallowance Deleted
Kome Koravadi VIvidoddesha Sahakari Sangha Niyamitha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38081 (ITAT-BANGALORE) · Section 43B
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