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Delhi ITAT Invalidates CIT(A)’s Application of Section 79, Directs Correct Priority for Set Off of Brought Forward Business Losses Before Unabsorbed Depreciation
East Delhi Waste Processing Company Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37900 (ITAT-DELHI) · Sections 32(2), 72
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Mumbai ITAT Allows Deduction for Group Cost Allocations under Section 37(1); Disallowance of Centralized Support Services Costs Set Aside in Absence of Evidence of Sham or Personal Expenditure
Regus South Mumbai Business Centre Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37899 (ITAT-MUMBAI)
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ITAT Panaji Sets Aside CIT(A) Ex-Parte Order for Lack of Effective Hearing, Orders Fresh Adjudication Under Section 250(6)
Rajesh Suhas Verenkar Vs Asstt. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37898 (ITAT-PANAJI)
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Chennai ITAT Upholds Exemption of Corpus Donations to ICICI Foundation under Section 11(1)(d); Revenue Barred from Changing Stance Amid Admitted Consistency in Later Years
ICICI Foundation for Inclusive Growth Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37897 (ITAT-CHENNAI) · Section 11(1)(a)
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Surat ITAT Upholds Section 68 Addition: Cash Deposits During Demonetisation Labeled Unexplained, Rejects Assessee’s Property Purchase Explanation as Unsupported and Against Human Probabilities
Sumeru Textiles Pvt. Ltd Vs Dy.CIT
(2026) TaxCorp(LJ) 37896 (ITAT-SURAT) · Section 68
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Madras High Court Clarifies: Insurance Premium Paid to LIC Is Deductible Expense, Not a Contingent Liability
Brahmayya & Co Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37895 (HC-MADRAS)
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No Penalty for Non-disclosure of Foreign Asset in Schedule FA When Asset is Reflected in Audited Balance Sheet and Return
Adijin Perfumes Private Limited Vs Addl. CIT
(2026) TaxCorp(LJ) 37894 (ITAT-MUMBAI)
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Chandigarh ITAT Quashes Penalty under Section 271(1)(c) for Debatable Issue on Capitalization of Interest Expenditure
Osho Forge Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37893 (ITAT-CHANDIGARH)
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Delhi ITAT Third Member Recognizes Buy-Back of Shares as Corporate Reorganization, Grants Tax Exemption to Huntsman BV under India-Netherlands DTAA
Huntsman Investment [Netherlands] BV Vs The A.D.I.T
(2026) TaxCorp(LJ) 37892 (ITAT-DELHI)
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Hyderabad ITAT Orders Fresh Adjudication on Section 249(4)(b) Applicability Where No Taxable Income is Reported
Aneemoni Naga Raju Vs Income Tax Officer
(2026) TaxCorp(LJ) 37891 (ITAT-HYDERABAD)
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Ahmedabad ITAT Quashes Section 270A Penalty for Health and Education Cess Deduction Claim Made in Line with Prevailing Judicial Precedents
Swati Texdyes Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37890 (ITAT-AHMEDABAD) · Section 270A
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Visakhapatnam ITAT Invalidates Reassessment under Section 148 for Absence of Timely Section 143(2) Notice—Reassessment Order Quashed as Jurisdictional Defect Not Curable under Section 292BB
Arimilli Rama Krishna Vs ACIT
(2026) TaxCorp(LJ) 37889 (ITAT-VISAKHAPATNAM) · Section 143(2)
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Mumbai ITAT Affirms PCIT’s Section 263 Revision: AO’s Omission to Examine Notional ALV of Unsold Flats in Reassessment Held Fatal
Starshine Land Developers Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37888 (ITAT-MUMBAI)
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Rectification under Section 154 Not Permissible to Deny Section 11 Exemption Due to Disputed Form 10B Filing Dates; Technical Glitches and CBDT Extensions Considered
Tehmina K. Katrak Charitable Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 37887 (ITAT-MUMBAI) · Sections 11, 154
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ITAT Bangalore Quashes Section 69A Addition on Demonetisation-Era Cash Deposits, Upholds Presumptive Income Declaration Under Section 44AD
Ramzan Mulla Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37886 (ITAT-BANGALORE)
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Bombay High Court Invalidates Reassessment Under Section 148 Based on Audit Objection: “Change of Opinion” Not Sufficient for Reopening Previously Scrutinized Claims
Marico Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37885 (HC-BOMBAY)
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Gujarat High Court Quashes Revenue's Order—Allows Condonation of 53-Day Delay in Filing Form 10-IC, Cites Genuine Hardship and Liberal Interpretation Under Section 119(2)(b)
Herald Global Ventures Private Limited Vs The Chief Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37884 (HC-GUJARAT)
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Legal Presumption Favours Assessee: Mumbai ITAT Quashes Interest Disallowance Under Section 36(1)(iii) Where Interest-Free Funds Surpass Advances to Subsidiaries
Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited) Vs ACIT
(2026) TaxCorp(LJ) 37883 (ITAT-MUMBAI)
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Ahmedabad ITAT Upholds Full Application of Section 94(7) to All Dividend Income, Dismisses Rs. 5.31 Cr. Appeal in Dividend Stripping Case
Punita Kalpesh Patel Vs The ACIT
(2026) TaxCorp(LJ) 37882 (ITAT-AHMEDABAD)
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Mumbai ITAT Upholds Deductibility of Interest on Loan Used for VCF Investment by Aishwarya Rai Bachchan, Citing Consistency and Established Nexus
Aishwarya Rai Bachchan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37881 (ITAT-MUMBAI) · Section 57
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