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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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Mumbai ITAT Upholds Section 54F Exemption Where Substantial Payments and Possession of Residential Property Occurred Within Statutory Period, Overruling AO’s Objection on Timing and Multiple Ownership
Kishore Anand Shetty Vs ACIT
(2026) TaxCorp(LJ) 37763 (ITAT-MUMBAI) · Section 54F
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Mumbai ITAT Upholds Strict Application of Limitation Law; Denies Condonation of 315-Day Delay in Appeal Due to Lack of 'Sufficient Cause'
Sonmrug Co-operative Housing Society Ltd Vs CIT(A)
(2026) TaxCorp(LJ) 37762 (ITAT-MUMBAI)
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Mumbai ITAT Restores Assessment for Individual Taxpayer, Citing "Digital Divide" and Principles of Substantial Justice
Bharti Nehru Kariya Vs ITO
(2026) TaxCorp(LJ) 37761 (ITAT-MUMBAI)
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Delhi ITAT Rules Repayment of Advance via Banking Channels Not Bogus: Section 68 Onus Discharged by Assessee
ICMC Projects P. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37760 (ITAT-DELHI)
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Mumbai ITAT Confirms Section 68 Addition: Failure to Prove Genuineness of Penny Stock Transactions Results in Adverse Order Against Assessee
Nishit Praful Gogri Vs DCIT
(2026) TaxCorp(LJ) 37759 (ITAT-MUMBAI)
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Mumbai ITAT Bars Double Taxation on Hybrid Application of Sec. 44AD & Sec. 43CA in Flat Sale: Presumptive Scheme Prevails
Mukesh Vasantkumar Chandan Vs ITO
(2026) TaxCorp(LJ) 37758 (ITAT-MUMBAI) · Sections 43CA, 44AD
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Delhi ITAT Rules Maturity Proceeds from Assigned Keyman Insurance Policy Taxable; Explanation to Section 10(10D) Held Retrospective and Clarificatory
Harsimron Singh Sandhu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37757 (ITAT-DELHI) · Section 10(10D)
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Mumbai ITAT Directs AO to Grant Section 244A Interest on Refund Delayed under DTVSV Settlement to LIC Housing Finance Ltd.
LIC Housing Finance Ltd. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37756 (ITAT-MUMBAI)
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Delhi ITAT Rules Sale of Off-the-Shelf Software Licences by Canadian Company Not Taxable as Royalty or FIS; Rejects Existence of PE in India
Computer Modelling Group Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37755 (ITAT-DELHI)
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Unrealised Loss on NIFTY-Linked Debentures Held as Allowable Expenditure: Mumbai ITAT Holds Loss on Fair Valuation Not Contingent; Cites Woodward Governor & Bank of Bahrain Rulings
Nomura Capital (India) Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37754 (ITAT-MUMBAI)
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ITAT Mumbai Allows Tata Steel’s ₹518.75 Cr Interest Claim on Borrowings for Corus Acquisition; Recognises Overseas Expansion as Legitimate Business Purpose
Tata Steel Ltd Vs DCIT
(2026) TaxCorp(LJ) 37753 (ITAT-MUMBAI)
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Mumbai ITAT Rectifies Error: Turnover Threshold for TDS under Section 194A(3) is Prospective, Not Retroactive for Co-operative Societies
Abhyudaya Co-operative Bank Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37752 (ITAT-MUMBAI) · Sections 194A, 254(2)
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Karnataka High Court Upholds Taxation of Voluntarily Disclosed Income; Assessee’s Attempt to Retract Admission Rejected Due to Absence of Timely Challenge or Retraction
Narayan Rao Hebri Vs The ACIT
(2026) TaxCorp(LJ) 37751 (HC-KARNATKATA)
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