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Mumbai ITAT Directs Fresh Evaluation of Disallowances under Sections 40(a)(i) and 40(a)(ia) After Scrutiny of TDS Compliance Where Payees Not Identified at Year-End
Maersk Line India Pvt. Ltd Vs Asst. Commissioner o f Income Tax
(2026) TaxCorp(LJ) 37783 (ITAT-MUMBAI) · Section 40(a)(i)/(ia)
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Hyderabad ITAT Sets Aside Time-Barred Assessment Order Under Section 153C: Strict Adherence to Statutory Limitation Period Affirmed
Samiudedin Aslam Vs Asstt. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37782 (ITAT-HYDERABAD) · Sections 153(4), 144C(15)
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Punjab & Haryana High Court Affirms Sales Tax Subsidy for Backward Area Industrial Units as Capital Receipt, Not Taxable as Revenue Income
Vardhman Textiles Ltd Vs CIT
(2026) TaxCorp(LJ) 37781 (HC-P&H)
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Karnataka High Court Bars Double Taxation of Capital Gains from JDA: Deletes Addition in Year of GPA Execution Where Gains Already Taxed in Subsequent Year
SHRI N. G. CHANDRA REDDY (HUF) Vs The DCIT
(2026) TaxCorp(LJ) 37780 (HC-KARNATKATA)
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Madras High Court Allows Extension for TDS Compounding Payment Amidst Genuine Financial Hardship; Revenue’s Technical Rejection Overruled
Muthulakshmi Spinning Mills Pvt Ltd. Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37779 (HC-MADRAS)
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37778 (ITAT-CHENNAI) · Section 11
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37777 (ITAT-CHENNAI) · Section 11
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Retrospective Cancellation of Trust’s Section 12A Registration Quashed by Lucknow ITAT; Assessee’s Genuineness Upheld after Assessment Order Set Aside
Hind Charitable Trust Vs PCIT
(2026) TaxCorp(LJ) 37776 (ITAT-LUCKNOW) · Section 12A
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Delhi ITAT Rules Absence of PE/DAPE for Danish Software Firm; Software License Profits Not Taxable in India
Milestone Systems A/S Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37775 (ITAT-DELHI)
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Raipur ITAT Nullifies Search Assessment for Lack of Genuine Section 153D Approval: Mechanical Rubber-Stamping by ACIT Fails Judicial Scrutiny
Shri Ritesh Madnani Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37774 (ITAT-RAIPUR) · Section 153D
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Delhi ITAT Strikes Down Parallel Reassessment Order: AO’s Dual Proceedings Against Lalit Kumar Modi Held Ultra Vires
Lalit Kumar Modi Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37773 (ITAT-DELHI)
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ITAT Bangalore Quashes Arbitrary Profit Estimation on Fixed License Fee Receipts Under Identical Excise Arrangements
Devadas Anup Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37772 (ITAT-BANGALORE)
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Hyderabad ITAT Invalidates Delayed Section 153C Notice Issued Post Ten Months from Searched Person’s Assessment Completion
Fayaz Mohammed Vs Dy.CIT
(2026) TaxCorp(LJ) 37771 (ITAT-HYDERABAD) · Section 153C
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Delhi ITAT Invalidates Assessment—Notice by ITO Lacks Jurisdiction When Declared Income Exceeds ₹20 Lakhs, ACIT/DCIT Jurisdiction Upheld
Balraj Sharma Vs ITO
(2026) TaxCorp(LJ) 37770 (ITAT-DELHI) · Section 143(2)
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Panaji ITAT Upholds Rs. 395.50 Cr Unexplained Cash Credit Addition Based on Incriminating Evidence and Destroyed Books: Mere Retraction of Director’s Statement Not Enough
Bagkiya Construction Pvt. Ltd Vs Asstt. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37769 (ITAT-PANAJI)
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Delhi ITAT Nullifies Reassessment Notices Issued in Name of Amalgamating Company, Affirms Invalidity under Section 148 due to Non-Existence Post-Amalgamation
Surya Medi Tech Ltd Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37768 (ITAT-DELHI)
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Punjab & Haryana High Court Affirms: Mere Surplus Generation Not Sufficient Ground for Cancellation of Section 12AA Registration
Baba Gandha Singh Education Trust Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37767 (HC-P&H) · Section 12AA(3)
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Mumbai ITAT Recognizes Full Indexed Cost and Section 54 Deduction on Redeveloped Property: Assessee’s Capital Gains Tax Relief Upheld
Seeta Nayyar Vs ACIT
(2026) TaxCorp(LJ) 37766 (ITAT-MUMBAI)
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Delhi ITAT Rules Booking.Com B.V.'s Commission Income Not Taxable in India: No Fixed Place or Agency PE Established, SEP Provisions Inapplicable for Relevant Year
BOOKING.COM B.V. Vs ACIT
(2026) TaxCorp(LJ) 37765 (ITAT-DELHI)
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Mere Continuation of Outstanding Trade Liabilities Without Actual Remission or Write-Back Does Not Attract Section 41(1) Taxation
Max Media Technologies Private Limited Vs ITO
(2026) TaxCorp(LJ) 37764 (ITAT-MUMBAI) · Section 41(1)
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