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Bombay High Court Upholds AO’s Rejection of NIL Withholding Certificate for Benteler Automotive (China): Prior Rulings on India-China DTAA Prevail
Benteler Automative (China) Investment Limited Vs Assistant Commissioner of Income tax
(2026) TaxCorp(LJ) 37920 (HC-BOMBAY) · Section 197
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Delhi ITAT Affirms 25% Depreciation on Toll Collection Rights as Intangible Asset; Upholds Disallowance for NHAI Subsidy Not Deducted from Project Cost
Jalandhar Amritsar Tollways Ltd Vs DCIT
(2026) TaxCorp(LJ) 37919 (ITAT-DELHI)
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Mumbai ITAT Upholds Deduction on Interest Outgo: Higher-Than-LIBOR Lending to Foreign Subsidiary Validates Section 36(1)(iii) Claim for Reliance Coal Resources Pvt. Ltd.
Reliance Coal Resoures Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37918 (ITAT-MUMBAI) · Section 36(1)(iii)
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Mumbai ITAT Upholds Section 54 Deduction on Substantial Compliance: Registration Not Essential When Allotment and Payments Proven, Even Amid Litigation
Ramesh Haribansh Singh Vs ITO
(2026) TaxCorp(LJ) 37917 (ITAT-MUMBAI) · Section 54
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ITAT Mumbai Quashes Rs. 2.03 Crore Addition Under Section 23: School Property’s Business Use Excludes ALV Computation
SML EDU-INFRA Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37916 (ITAT-MUMBAI) · Section 23
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Mumbai ITAT Rules Underwriting Commission to UK Entity Not Taxable as Fees for Technical Services in India; No Service Element Under Section 9(1)(vii) or Article 13 of India–UK DTAA
Merrill Lynch International Vs DCIT(IT)
(2026) TaxCorp(LJ) 37915 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Validity of Reassessment under Faceless Regime Despite Split in Notice and Assessment Functions
Arham Anmol Projects Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37914 (ITAT-MUMBAI)
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Gujarat High Court Rules Income Tax Demands Extinguished Post-IBC Approval, Regardless of NCLT’s Permission for Proceedings
Diamond Power Infrastructure Limited Vs PCIT
(2026) TaxCorp(LJ) 37913 (HC-GUJARAT)
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Gujarat High Court Sets Aside Section 148A Reassessment Based Solely on GST Cancellation Overlooked by Revenue Despite Appellate Revocation
Piyush Mafatlal Shah Vs ITO
(2026) TaxCorp(LJ) 37912 (HC-GUJARAT)
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Extraordinary Delay of 5419 Days in Appeal Attributed to Criminal Litigation and Incarceration Condoned by Delhi ITAT: Emphasis on Substantial Justice Over Procedural Technicalities
Lalit Aggarwal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37911 (ITAT-DELHI)
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Ahmedabad ITAT Nullifies PCIT's Section 263 Order: Disallowance of CSR and Section 14A Not Permissible for MAT Computation under Section 115JB
Shalby Ltd Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37910 (ITAT-AHMEDABAD) · Sections 14A, 115JB
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Delhi ITAT Invalidates Assessment for Non-Issuance of Draft Order Under Section 144C, Citing Violation of Assessee’s Statutory Rights
Aamby Valley Ltd Vs DCIT
(2026) TaxCorp(LJ) 37909 (ITAT-DELHI)
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Ahmedabad ITAT Quashes Penalty for Non-Compliance of Statutory Notices Under Section 272A(1)(d) Amid Bona Fide Conduct and Pending Quantum Proceedings
Air Wind Green Energy Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37908 (ITAT-AHMEDABAD)
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Gujarat High Court Bars Income Tax Reassessment to Revisit AO’s Prior Conclusions Based on Same Facts
Dignesh Pramukhlal Patel Vs ACIT
(2026) TaxCorp(LJ) 37907 (HC-GUJARAT)
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Gujarat High Court Rules Transfer of Self-Generated Trademarks Prior to 2002 Not Taxable as Capital Gains: Zydus Lifesciences Ltd. Case
Zydus Lifesciences Limited Vs CIT
(2026) TaxCorp(LJ) 37906 (HC-GUJARAT)
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Bombay High Court Holds Non-Resident’s HSBC Geneva Account Outside Indian Tax Net; Reaffirms Deletion of Rs. 6.13 Cr Addition for AY 2006-07
Dipendu Bapalal Shah Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37905 (HC-BOMBAY)
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Delhi ITAT Upholds Denial of Section 44C Deduction on ECB Interest: No Dual Benefit Under DTAA and Domestic Law for Bank of Tokyo-Mitsubishi UFJ Ltd.
The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37904 (ITAT-DELHI)
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Delhi ITAT Clarifies Tax Exemption for Non-Residents on Stock Derivative Gains: Article 13(3A) of India-Mauritius DTAA Inapplicable
Estee India Fund Vs ACIT
(2026) TaxCorp(LJ) 37903 (ITAT-DELHI)
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Delhi ITAT Upholds PCIT’s Section 263 Revision: Failure of Both Assessee and AO to Furnish and Examine Details in High Liability-Low Income Scrutiny
Microteck Infrastructure Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37902 (ITAT-DELHI)
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Delhi ITAT Upholds Section 80-IC Deduction for Perfetti Van Melle India: Chewing Gum and Candy Manufacturing at Rudrapur Held Eligible
Perfetti Van Melle India Pvt. Limited Vs ACIT
(2026) TaxCorp(LJ) 37901 (ITAT-DELHI) · Section 80-IC
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