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Delhi ITAT Orders De Novo Assessment: Income Enhancement by CPC under Section 143(1) to be Re-examined; AO Directed to Consider Pending Rectification Applications and Detailed Assessee Submissions
Jubilant Ingrevia Ltd Vs ACIT
(2026) TaxCorp(LJ) 37820 (ITAT-DELHI) · Section 143(1)
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ITAT Ahmedabad Decides Agricultural Land Retains Exemption Despite Subsequent Industrial Use by Purchaser
Ahmed Mahomed Pandor Vs The ACIT
(2026) TaxCorp(LJ) 37819 (ITAT-AHMEDABAD)
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Chennai ITAT Quashes Rs. 4.26 Cr AMC Receipts Addition for Johnson Lifts Citing Mandatory Application of Amended Section 43CB for AY 2022-23
Johnson Lifts Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 37818 (ITAT-CHENNAI)
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Chennai ITAT Quashes Search Assessments for AY 2012–17 in Absence of Incriminating Material; Follows Abhisar Buildwell Doctrine
Jothi Narayanan Vs DCIT
(2026) TaxCorp(LJ) 37817 (ITAT-CHENNAI)
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Ahmedabad ITAT Rules Against Arbitrary 12% Profit Estimation in F&O Trading, Upholds Deletion of Rs. 4.87 Crore Addition
Hemantkumar Rajendrakumar Shah Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37816 (ITAT-AHMEDABAD)
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Gujarat High Court Nullifies Reassessment Proceedings under Section 148A(d) as Time-Barred Post-Ashish Agarwal and Rajeev Bansal Rulings
Asha Vishnukumar Patel Vs ACIT
(2026) TaxCorp(LJ) 37815 (HC-GUJARAT) · Section 148
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Madras High Court Rules in Favour of Allowing Balance 50% Additional Depreciation in Subsequent Year for Assets Used Less Than 180 Days
Wheels India Limited Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37814 (HC-MADRAS)
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Ahmedabad ITAT Upholds Validity of Reassessment—Tangible Evidence and Independent Mind Key to “Reason to Believe” Under Sections 147/148
Infinity International Vs NFAC, Delhi
(2026) TaxCorp(LJ) 37813 (ITAT-AHMEDABAD)
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Hyderabad ITAT Recognizes Milk Chilling, Preservation, and Packaging as Eligible for Section 80IB(11A) Deduction; Incentivizes Dairy Industry Infrastructure
Dodla Dairy Limited Vs The Deputy Commissioner of Income-Tax
(2026) TaxCorp(LJ) 37812 (ITAT-HYDERABAD) · Section 80IB(11A)
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Delhi ITAT Quashes Disallowance of Purchases: Holds Revenue’s Contradictory GST and Income Tax Stance Unjustified where Assessee Provides All Evidences
Akash Somany Vs ITO
(2026) TaxCorp(LJ) 37811 (ITAT-DELHI) · Section 37
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Mumbai ITAT Quashes CPC’s Rectification Disallowing Section 10AA Deduction Without Notice; Emphasizes Limits of Section 154 Powers
Portescap India Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37810 (ITAT-MUMBAI) · Sections 10AA, 154
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ITAT Bangalore Quashes Section 68 Addition for Capital Introduced by Partner Sourced from JDA Refundable Deposit: Presumption-Based Addition Held Unjustified
Vijay Mahantesh Trading Company Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37809 (ITAT-BANGALORE)
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ITAT Mumbai Quashes Additions on Alleged Bogus Sales: No Further Profit Taxation Permissible Without Rejection of Books
Ashok Amritlal Nayak Vs Income Tax Officer
(2026) TaxCorp(LJ) 37808 (ITAT-MUMBAI)
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Delhi ITAT Nullifies PCIT’s Cancellation of Society’s Section 12AB Registration: No Violation or Diversion of Charitable Income Found
Richmond Educational Society Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37807 (ITAT-DELHI) · Sections 12AB, 13(1)(c), 13(1)(d)
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Mumbai ITAT Quashes Section 68 Addition Due to Absence of Actual Credit Entry in Assessee’s Books—Third-Party Allegations Held Insufficient
Abdul Wajid Abdul Rehman Sheikh Vs DCIT
(2026) TaxCorp(LJ) 37806 (ITAT-MUMBAI) · Section 68
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ITAT Bangalore Affirms Section 80P Deduction for Souharda Act Registered Entities; Condonation of Appeal Delay Upheld Due to Technical Error
Balaji Vividoddesha Souharda Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37805 (ITAT-BANGALORE) · Section 80P
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ITAT Mumbai Quashes Section 69C Bogus Purchase Addition: Relies on Documentary Evidence, Discards Ad Hoc Commission Income Without Proof
Jorss Bullion Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 37804 (ITAT-MUMBAI) · Section 69C
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Bangalore ITAT Quashes PCIT’s Section 263 Revision, Affirms AO’s Due Diligence on LTCG from Mutual Fund Redemptions
Pioneer Independent Trust Vs The PCIT
(2026) TaxCorp(LJ) 37803 (ITAT-BANGALORE) · Section 263
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Delhi ITAT Rules in Favour of Tenant: Disputed Service Tax on Commercial Rent Held Deductible in Year of Settlement, Upholds Entertainment Tax Subsidy as Capital Receipt
Odean Shrine Multiplex Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37802 (ITAT-DELHI)
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Delhi ITAT Upholds Validity of Section 148 Notice Served via E-filing Portal; Orders De Novo Assessment Despite Lack of Email/Post Service
Sh. Rakesh Vs ITO
(2026) TaxCorp(LJ) 37801 (ITAT-DELHI) · Section 148
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