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Delhi ITAT Quashes Reassessment: Jurisdiction under Section 148 Invalid Due to Incorrect Factual Foundation and Mechanical Approval
Aruna Sangal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37650 (ITAT-DELHI) · Section 148
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Bangalore ITAT: Construction Cost Must Be Allowed as Deduction for Co-owner When Property’s Transformation is Evident; Disallowance for Lack of Bills Unjustified
Shreshta Sheel Patil Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37649 (ITAT-BANGALORE)
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Gujarat High Court: Belated Return Cannot Be Rejected Mechanically Where Refund Claim Arises from Omitted TDS; Section 119(2)(b) Delay Condonation to Be Reconsidered
Suryakant Khodidas Panchal Vs The PCIT
(2026) TaxCorp(LJ) 37638 (HC-GUJARAT)
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Bangalore ITAT Restricts CIT(E)’s Powers under Section 12AB, Orders Registration for Animal Welfare Trust Despite Questions on Expenditure and Donor Verification
Raya Naik Memorial Gowshala Trust Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37596 (ITAT-BANGALORE) · Section 12AB
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Kolkata ITAT Invalidates Reassessment for Lack of Independent Application of Mind by PCIT Under Section 151
Kippy Engineering Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37595 (ITAT-KOLKATA) · Section 151
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Delhi High Court Upholds Substantive Right to Foreign Tax Credit Despite Delay in Filing Form 67, Directs Revenue to Grant Relief Without Remand
REAL TIME DATA SERVICES PRIVATE LIMITED Vs PCIT
(2026) TaxCorp(LJ) 37594 (HC-DELHI) · Section 264
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Telangana High Court Rules Interim Court-Directed Deposits Not Taxable Until Rights Are Crystallized During Pending Arbitration
G.H.Reddy & Associates (Construction) Pvt. Ltd. Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37593 (HC-AP)
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Bombay High Court Nullifies Reassessment Initiated by Jurisdictional AO in Breach of Section 151A Mandate, Reaffirms Binding Nature of Hexaware Precedent
Vibhavari Bharat Bhatt Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37592 (HC-BOMBAY)
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Bombay High Court Directs Revenue to Grant FBT Refunds Despite IT System Glitches; Holds Department Cannot Deny Taxpayer’s Legal Dues Due to Technical Issues
Lintas India Pvt. Ltd. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37591 (HC-BOMBAY)
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Delhi High Court Quashes 15% TDS Certificate, Orders NIL Rate Under Section 197 for Distribution Fees Not Constituting Royalty
Financial and Risk Organisation Limited Vs The ITO
(2026) TaxCorp(LJ) 37590 (HC-DELHI)
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Delhi ITAT Nullifies Arbitrary 10% Profit Addition Due to Lack of Justification and Uncontroverted Documentary Evidence
Sushil Kumar Vs ACIT
(2026) TaxCorp(LJ) 37589 (ITAT-DELHI)
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Ahmedabad ITAT Sets Aside Mechanical Denial of Section 80G Approval, Orders Fresh Consideration by CIT(E) for Independent Assessment
Aruna Kishor Foundation Vs CIT(Exemption)
(2026) TaxCorp(LJ) 37588 (ITAT-AHMEDABAD) · Sections 12AB, 80G
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Patna ITAT Orders AO to Reconsider Section 54F Exemption Despite Incorrect Claim, Citing Judicial Precedents and Assessee’s Eligibility
Seema Srivastava Vs ITO
(2026) TaxCorp(LJ) 37587 (ITAT-PATNA)
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Mumbai ITAT Rules Enhanced Stamp Duty for Delay Not Penal; Deduction Allowed to Birla Infrastructure Under Section 37(1)
Birla Infrastructure Limited Vs DCIT
(2026) TaxCorp(LJ) 37586 (ITAT-MUMBAI)
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Section 69A Addition on Foreign Loan Repayment Remitted to NRI's Indian Account Deleted; Revenue's Unexplained Deposit Allegation Fails Due to Proper Documentation
Kuldeep Marwah Vs DCIT
(2026) TaxCorp(LJ) 37585 (ITAT-DELHI)
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Delhi ITAT Upholds Addition under Section 69A for Unexplained Cash Based on Search Documents: Presumptions under Sections 132(4A) and 292C Apply to Co-Owner Despite Seizure from Third Party
Upkar Mani Vs ACIT
(2026) TaxCorp(LJ) 37584 (ITAT-DELHI) · Sections 132(4A), 292C
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Pune ITAT Prioritizes Substantial Justice Over Procedural Lapse: Delay of 374 Days in Assessee’s Appeal Condoned, Case Remanded for Fresh Adjudication of Rs. 6.66 Crore Unexplained Cash Deposit Addition
Deepali Dilip Dhumale Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37583 (ITAT-PUNE)
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Mumbai ITAT Upholds Exclusion of TUF Scheme Interest Subsidy from Book Profits under Section 115JB, Affirms Capital Receipt Nature
Alok Industries Ltd Vs ACIT-6(1)(1)
(2026) TaxCorp(LJ) 37582 (ITAT-MUMBAI) · Section 115JB
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Allahabad High Court Invalidates Search Authorization under Section 132: Absence of Tangible Information or Reason to Believe Renders Search Illegal
Pramod Swarup Agarwal Vs Prin. Director of Income Tax
(2026) TaxCorp(LJ) 37581 (HC-ALLAHABAD)
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ITAT Bangalore Quashes Section 43B GST Disallowance Due to Rectified Tax Audit Report and No GST Expense Claimed; Relief Also Granted on PF Payment Due Date Falling on Holiday
CAST Software India Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37580 (ITAT-BANGALORE) · Section 43B
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