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Madras High Court Upholds Criminal Proceedings Against Partnership Firm and Managing Partner under Benami Law for Demonetisation-Era Cash Deposits; Discharges Dormant Director for Lack of Evidence
R. Kalaivani Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37408 (HC-MADRAS)
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Delhi High Court Strikes Down 10% TDS Certificate: Directs Nil Rate Deduction for Foreign Company; Criticizes Arbitrary Tax Administration Affecting Ease of Doing Business
SFDC Ireland Limited Vs CIT
(2026) TaxCorp(LJ) 37407 (HC-DELHI)
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ITAT Dehradun Moderates Addition on Alleged Bogus Purchases: Partial Profit Estimation Upheld Where Assessee Substantiates Genuineness and AO Fails in Further Inquiry
Atul Kumar Agarwal Vs National e-Assessment Centre
(2026) TaxCorp(LJ) 37406 (ITAT-DEHRADUN)
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Bangalore ITAT Upholds Denial of 12AB Registration to Infosys Green Forum: Captive Solar Plant Serving Infosys Ltd. Not Charitable Due to Absence of Public Benefit
Infosys Green Forum Vs ITO (Exemptions)
(2026) TaxCorp(LJ) 37405 (ITAT-BANGALORE)
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Delhi High Court Quashes Reassessment under Section 148 Against NDTV Founders, Holds Revenue’s Action Arbitrary and Without Jurisdiction
Radhika Roy Vs DCIT
(2026) TaxCorp(LJ) 37400 (HC-DELHI)
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Supreme Court Overturns Gujarat HC’s Directive Mandating CBDT Software Changes for TDS Credit Mismatches Where Deductor Defaults
Shobhan Shantilal Doshi Vs Income Tax Assessing Officer, Baroda & Ors.
(2026) TaxCorp(LJ) 37399 (SC)
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Delhi ITAT Third Member Holds Addition of Rs. 418.66 Cr under Section 56(2)(viib) Unsustainable: CIT(A) Order Set Aside Due to AO’s Prior Rectification under Section 154
Hero Fincop Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37398 (ITAT-DELHI) · Section 154
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Mumbai ITAT Upholds Allowability of Salary Revision Provision for Government Undertakings Based on Consistent Accounting Practice and Binding Pay Commission Recommendations
Haffkine Bio Pharmaceutical Corporation Vs ACIT
(2026) TaxCorp(LJ) 37397 (ITAT-MUMBAI)
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Delhi ITAT Orders Re-examination of Section 69B ‘On Money’ Addition in Jewellery Purchase from Nirav Modi Group due to Procedural Lapses
Gyan Enterprises Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37396 (ITAT-DELHI) · Section 69B
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Payments for Satellite Transponder Services to UK Entity Not ‘Royalty’ under India-UK DTAA; No Withholding Tax Liability under Section 195
Bennett Coleman & Co. Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 37395 (ITAT-MUMBAI)
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Lucknow ITAT Affirms Validity of Section 148 Reassessment Pursuant to Section 150(1) Directions; Each Addition Must Stand on Independent Evidentiary Footing
Alok Kumar Rungta Vs National Faceless Appeal Centre
(2026) TaxCorp(LJ) 37394 (ITAT-LUCKNOW) · Section 150(1)
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Punjab & Haryana High Court Affirms Finality of Settlement Commission Orders: Judicial Review Barred Absent Procedural Illegality or Fraud
Nand Lal Garg And Ors Vs CIT
(2026) TaxCorp(LJ) 37393 (HC-P&H)
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Orissa High Court Quashes PCCIT’s Technical Rejection of Delay Condonation, Upholds Substantial Justice Over Procedural Rigidity in Sec. 119(2)(b) Application
The Reserve Bank Employees Co-operative Credit Society Limited Vs The Principal Chief Commissioner of Income Tax
(2026) TaxCorp(LJ) 37383 (HC-ORISSA)
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Bombay High Court Mandates Adherence to Tribunal Precedents; Quashes Commissioner’s u/s 264 Order for Disregarding Special Bench Ruling
Samir N. Bhojwani Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37382 (HC-BOMBAY)
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ITAT Hyderabad Declares Section 148 Notice Void: Communication Date, Not Portal Upload, Decides Validity; Assessment Struck Down for Non-Compliance with Section 148A
Desu Enterprises Vs Income Tax Officer
(2026) TaxCorp(LJ) 37381 (ITAT-HYDERABAD)
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Delhi ITAT Upholds Deletion of Deemed Dividend Addition under Section 2(22)(e), Sustains Disallowance of Short-Term Capital Loss for Lack of Evidence of Property Transfer
Om Prakash Arora Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37380 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Rules Software Receipts from Indian Clients Not Royalty Under India-Netherlands DTAA: No Intellectual Property Rights Transferred
Sabre Marketing Nederland, BV Vs ACIT
(2026) TaxCorp(LJ) 37379 (ITAT-DELHI)
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Madhya Pradesh High Court Sets Aside Trial Court Order: Upholds Applicant’s Ownership of Seized Property Despite Revenue’s Objection
Shravan Kumar Pathak Vs State Of M.P.
(2026) TaxCorp(LJ) 37378 (HC-MP)
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Mumbai ITAT Upholds Capital Gains Tax on Company-to-LLP Conversion Exceeding Asset Threshold: Exemption Denied Due to Non-Compliance with Section 47(xiiib) Conditions
ISC Specialty Chemicals LLP Vs Income Tax Officer
(2026) TaxCorp(LJ) 37377 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Section 36(1)(iii) Deduction for Temporary Investment of Borrowed Funds Pending Utilization, Mandates Section 14A Disallowance for Exempt Income
Incline Realty Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37376 (ITAT-MUMBAI) · Section 36(1)(iii)
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