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Delhi ITAT Affirms 12AB and 80G Registration Eligibility for Vocational Societies Lacking Formal Affiliation, Citing Absence of Profit Motive
The Early Childhood & Care Education Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38374 (ITAT-DELHI)
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Mumbai ITAT Invalidates Section 148 Reassessment Based Solely on Third-Party Search Material, Mandates Exclusive Application of Section 153C Procedure
Nihit Infracon Private Limited Vs ITO
(2026) TaxCorp(LJ) 38375 (ITAT-MUMBAI) · Sections 148, 153C
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Madras High Court Invalidates Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation under Section 148
Kattuputhur Srinivasaiyyengar Ramaswamy Vs Income Tax Officer
(2026) TaxCorp(LJ) 38376 (HC-MADRAS) · Section 149(1)
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Mumbai ITAT Upholds Rejection of Section 80GGC Deduction for Political Party Donation: Genuineness Scrutinized Amid Accommodation Entry Evidence
Manoj Jayram Sarang Vs Income Tax Officer
(2026) TaxCorp(LJ) 38357 (ITAT-MUMBAI) · Section 80GGC
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ITAT Mumbai Annuls Section 153A Proceedings for AY 2018-19 in Civil Construction Case, Citing Non-Compliance with Rule 112F Certification on Election Period Seizure
Arun Ramu Shikhare Vs ACIT
(2026) TaxCorp(LJ) 38361 (ITAT-MUMBAI) · Section 153A
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Chennai ITAT Rules Filing of Form 10CCB During Rectification Proceedings Satisfies Section 80-IA Deduction Requirement; Procedural Delay Not Fatal
Auto Coats Vs The ACIT
(2026) TaxCorp(LJ) 38362 (ITAT-CHENNAI) · Section 80IC
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Delhi ITAT Upholds Taxability of British Airways’ Ground Handling Revenues: No Article 8 DTAA Relief for Ancillary Services
British Airways Plc. Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38363 (ITAT-DELHI)
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Mumbai ITAT Allows Full Depreciation on IPL Franchise Rights as Intangible Asset, Upholds Disallowance on Cash Payments and Unsubstantiated Business Research Expenditure
Royal Multisports Pvt Ltd., (Formerly known as Jaipur IPL Cricket Pvt. Ltd.) Vs ACIT
(2026) TaxCorp(LJ) 38364 (ITAT-MUMBAI)
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Chennai ITAT Rules Swap Charges for Hedging ECBs as Revenue Expenditure; Disallowance of Rs. 20.53 Crores for Saint Gobain India Pvt. Ltd. Set Aside in Light of Britannia Industries Precedent
Saint Gobain India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38371 (ITAT-CHENNAI) · Section 43A
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Delhi ITAT Affirms TDS Default Order Within Extended Limitation Under TOLA; Late Fee Penalty Under Section 234E Quashed for Pre-Amendment AY 2013-14
JSD Steel Private Limited (Formerly Cbs Steel Private Limited) Vs ITO
(2026) TaxCorp(LJ) 38370 (ITAT-DELHI) · Section 201(1)
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Mumbai ITAT Quashes Penalty on Misclassification of ESOP Income: Assessee’s Bona Fide Mistake in Tax Head Selection Not Misreporting under Section 270A(9)
Jai Shankar Krishnan Vs DCIT
(2026) TaxCorp(LJ) 38369 (ITAT-MUMBAI) · Section 270A(9)
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Mumbai ITAT Confirms Securitization Trust’s Status as Revocable Determinate Trust; Rejects AOP Classification for Want of Joint Action
Arcil Cps 012 I Trust Vs ITO
(2026) TaxCorp(LJ) 38368 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Assessment Order for Breach of Natural Justice: AO’s Reliance on Section 133(6) Replies Without Disclosure to Assessee Found Unsustainable; Matter Remanded for Fresh Consideration
Yeoman Marine Services Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38367 (ITAT-MUMBAI) · Section 133(6)
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Mumbai ITAT Affirms Taxability of Interest Income Based on Actual Receipt; Bona Fide Change to Cash System Upheld Due to Borrower’s Financial Distress
Amrita Prabhakar Deodhar Vs ACIT
(2026) TaxCorp(LJ) 38366 (ITAT-MUMBAI)
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ITAT Delhi Orders Remand in Light of IBC Moratorium, Citing Supreme Court Precedents: Revenue and Assessee Appeals Barred During CIRP
Vikas Wsp Limited Vs DCIT
(2026) TaxCorp(LJ) 38365 (ITAT-DELHI) · Sections 14, 156A
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PBPTAT - SAFEMA Tribunal Upholds Attachment of Assessees’ Bank Accounts Under Benami Law, Citing Fictitious Transactions with Non-Existent Supplier
Nirmal Katyal HUF Vs The Initiating Officer
(2026) TaxCorp(LJ) 38349 (HC-DELHI)
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ITAT Ahmedabad Affirms Exclusion of Debenture Redemption Reserve from Book Profits under Section 115JB Despite Non-Claim in ITR; Upholds Substantive Legality Over Procedural Lapse
Sun Pharma Laboratories Ltd Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38348 (ITAT-AHMEDABAD) · Section 115JB
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Chennai ITAT Rules Discount on Assignment of Rent Receivables Not 'Interest'; No TDS Liability on Discounted Consideration under Section 194A
OPC Asset Solutions Pvt. Ltd Vs The Joint Commissioner of Income-tax
(2026) TaxCorp(LJ) 38347 (ITAT-CHENNAI) · Sections 2(28A), 36(1)(iii)
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Delhi ITAT Rules Derivative Losses as Business Losses, Not Speculative, under Explanation to Section 73(4); Major Disallowance Deleted, Only Share Trading Losses Treated as Speculative
RAAG Vihar Apartments Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38346 (ITAT-DELHI)
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Bangalore ITAT Rules Multiple Residential Houses Eligible for Section 54 Exemption if Capital Gains Arise from Multiple Transfers
Pavan Kumar Agarwal Vs DCIT
(2026) TaxCorp(LJ) 38345 (ITAT-BANGALORE) · Section 54
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