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Delhi ITAT Invalidates Section 153A Assessment for AY 2020-21: Material from First Search Cannot Be Basis for Second Search Proceedings
Amolak Singh Bhatia Vs DCIT
(2026) TaxCorp(LJ) 37459 (ITAT-DELHI) · Section 153A
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Hyderabad ITAT Upholds Denial of Section 80P(2)(d) Deduction on Interest from Nationalized Bank FDs to Cooperative Society
UOH Staff Cooperative Credit Society Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37458 (ITAT-HYDERABAD) · Section 80P(2)(d)
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Mumbai ITAT Rules Conversion of OCCRPS to Equity Shares Not Taxable Under Section 56(2)(x); Capital Appreciation Not Taxable at Conversion Stage in Thomas Cook (India) Ltd. Case
Fairbridge capital (Mauritius) Limited Vs ACIT
(2026) TaxCorp(LJ) 37457 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules Section 56(2)(vii)(b) Addition Unjustified for Minor Difference in Property Value; Upholds Retrospective Application of Tolerance Limit
Nilesh Pravinchandra Doshi Vs ITO
(2026) TaxCorp(LJ) 37456 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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Mumbai ITAT Rules Flight Data Service Fees Not ‘Royalty’ Under India-Germany DTAA; Payment for Information Does Not Constitute Transfer of Know-How
Jeppesen GmbH Vs ACIT
(2026) TaxCorp(LJ) 37455 (ITAT-MUMBAI)
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Mumbai ITAT Rules Distribution Revenue from Software by Singaporean Entity Not FTS; Exemption under Section 10(50) Allowed as Equalization Levy Discharged
Acronis Asia Pte Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37454 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Charitable Status and Section 11 Exemption for GJC India; Rejects Revenue’s Appeal on Interest Income and Corpus Donation Additions
All India Gem And Jewellery Domestic Council Vs Dy.CIT
(2026) TaxCorp(LJ) 37453 (ITAT-MUMBAI)
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SAFEMA Tribunal Upholds Rejection of Provisional Attachment: No Benami Transaction Established Due to Lack of Evidence and Misapplication of PBPTA Provisions
Gainful Multitrade Pvt. Ltd. & Anr Vs ACIT
(2026) TaxCorp(LJ) 37452 (ITAT-DELHI)
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Unspent Hostel Building Funds Blocked by HC Order Not Taxable; Revenue’s Reopening Quashed
Ishan Educational Research Society Vs DCIT
(2026) TaxCorp(LJ) 37451 (ITAT-DELHI)
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Delhi ITAT Rules Out Existence of Agency PE for Hong Kong Entity in India – Rejects Attribution of Offshore Sales to Indian Associated Enterprise
Kyocera Document Solutions Asia Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37450 (ITAT-DELHI)
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Delhi ITAT Nullifies Digital Evidence in Assessment for Non-Compliance with CBDT Digital Evidence Protocols
Arti Garg Vs DCIT
(2026) TaxCorp(LJ) 37449 (ITAT-DELHI)
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Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA
Bombardier Transportation GmbH Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37448 (ITAT-DELHI)
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Delhi High Court Sets Aside AO’s Nil Withholding Certificate Order for Nord Anglia Education Over Non-Compliance with Rule 28AA Mandate
Nord Anglia Education Limited Vs DCIT
(2026) TaxCorp(LJ) 37447 (HC-DELHI) · Section 197
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Delhi High Court Holds No Service PE for E&Y LLP: Physical Presence Essential Under Article 5(2)(k) of India-UK DTAA; Nil Withholding Certificate Rejection Set Aside
Ernst And Young LLP Vs ACIT
(2026) TaxCorp(LJ) 37446 (HC-DELHI) · Section 195
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Rajkot ITAT Quashes Protective Additions in Firm’s Hands, Citing Substantive Taxation on Partners and Bar on Double Taxation
Radhika Jewellers Vs Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 37445 (ITAT-RAJKOT)
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Delhi ITAT Caps Marketing Expense Deduction to 20% for Iyogi Technical Services; Disallows Unsubstantiated Administrative Payments to US AE
Iyogi Technical Services Private Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37444 (ITAT-DELHI)
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Mumbai ITAT Rules: FMV on Surrender Date to be Treated as Cost of Acquisition for Flats Received in Exchange of Tenancy Rights
Murtuza Kothari Vs ITO
(2026) TaxCorp(LJ) 37443 (ITAT-MUMBAI) · Section 48
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Madras High Court Restricts Tax Recovery Officer’s Power: Mortgage by Defaulter Not Void Ab Initio, Revenue Can Attach and Sell Property
Sree Gokulam Chit and Finance Co. P. Ltd Vs The Tax Recovery Officer, The PCIT
(2026) TaxCorp(LJ) 37442 (HC-MADRAS)
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Delhi High Court Rebukes ITAT Bench for Refusing Jurisdiction, Restores 200 Sahara India Appeals for Merits Adjudication
Sahara India Ltd Vs Income Tax Appellate Tribunal
(2026) TaxCorp(LJ) 37441 (HC-DELHI)
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Delhi High Court: Limitation Extension Denied for AO’s Improper FT&TR Reference in AY 2017-18 Assessment—Assessment Quashed
Sanjay Jain Vs PCIT
(2026) TaxCorp(LJ) 37440 (HC-DELHI) · Section 153B
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