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Delhi ITAT Rules Live Broadcasting License Fees Not Taxable as Royalty under Section 9(1)(vi) and India-USA DTAA; Rejects Revenue’s ‘Process’ Argument
Trans World Intrnational LLC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37375 (ITAT-DELHI)
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Mumbai ITAT Confirms Section 263 Revision Due to AO’s Failure to Examine Section 43CA Applicability Where Stamp Duty Value Exceeds 10% of Sale Price
Dhana-Shree Developers Vs Principle Commissioner of Income Tax
(2026) TaxCorp(LJ) 37374 (ITAT-MUMBAI)
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Bombay High Court Excuses 506-Day Delay in Appeal Filing, Recognizes Assessee’s Bona Fide Pursuit of Rectification Before Appeal
Ilaben K. Ghadia Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37346 (HC-BOMBAY)
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Bombay High Court Grants Revenue’s Plea for 53-Day Delay Condone, Citing Absence of Malafide Intent and Acceptable Cause
Vodafone Idea Limited Vs Pr. Commissioner of Income Tax-5
(2026) TaxCorp(LJ) 37345 (HC-BOMBAY)
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Delhi ITAT Rules Loan Received by Non-Shareholder Company Not Taxable as ‘Deemed Dividend’ under Section 2(22)(e); Common Shareholder Irrelevant
BSST India Private Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37344 (ITAT-DELHI) · Section 2(22)(e)
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Delhi ITAT Invalidates PCIT’s Revision under Section 263 Due to Time-Barred and Jurisdictionless Notice under Section 153C for AY 2016-17
Manohar & Filaments Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37341 (ITAT-DELHI) · Section 263
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Addition under Section 69A Quashed Due to Revenue’s Failure to Serve Form 2 under IDS, 2016—Section 197(b) Invocation Not Permitted
Jagathesh Vs ACIT
(2026) TaxCorp(LJ) 37340 (ITAT-CHENNAI) · Section 197(b)
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Visakhapatnam ITAT Affirms DTAA Shield for UAE-based Consultant: Rs. 8.30 Crore Management Fees from Indian Firm Not Taxable Absent Permanent Establishment
Vijay Mariappan Austin Prakash Vs ACIT
(2026) TaxCorp(LJ) 37339 (ITAT-VISAKHAPATNAM)
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Delhi ITAT Upholds Assessee’s Compliance with Section 68 and Allows Business Expense Deduction under Section 37(1) for AY 2018-19
Westcourt Hospitality Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37338 (ITAT-DELHI) · Section 68
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Delhi ITAT Quashes PCIT’s Revision Order under Section 263—Holds Debate on Disallowance of Bogus Purchases Supports Two Viable Judicial Views
Axis Infoline P. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37337 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Satellite Transmission Fees Not Royalty Under India-Hong Kong DTAA Despite Domestic Law Amendments
Asia Satellite Telecommunications Company Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37336 (ITAT-DELHI)
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Delhi ITAT Affirms Section 263 Revision: Failure to Invoke Section 69C on Bogus Purchases Held Prejudicial to Revenue Interests in AY 2018-19
Harish Narang Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37335 (ITAT-DELHI) · Sections 69C, 115BBE, 263
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Bangalore ITAT Upholds Instakart’s Rs. 772.75 Crore Business Loss; Disallows Revenue’s Conjectural Disallowance Amid E-commerce Industry Realities
Instakart Services Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37334 (ITAT-BANGALORE)
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Mumbai ITAT Clarifies: Section 50C Not Attracted to Assignment of Life Interest in Immovable Property Held Under Trust
Vanraj Ranchhoddas Merchant (through Legal heir Harshit Merchant) Vs ITO-30(1)(1)
(2026) TaxCorp(LJ) 37333 (ITAT-MUMBAI)
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Chandigarh ITAT Declares Assessments Void for Failure to Issue Draft Orders Under Section 144C in NRI Search Cases
Damandeep Kaur Vs The ACIT
(2026) TaxCorp(LJ) 37332 (ITAT-CHANDIGARH)
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Delhi ITAT Rules Maintenance and Training Services Linked to Software Not Taxable as FTS Under India-Singapore DTAA; Revenue Fails to Satisfy ‘Make Available’ Clause
Veritas Storage (Singapore) Ptd. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37331 (ITAT-DELHI)
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Patna High Court Upholds CIT(A) Deletion of Rs. 1.91 Crore Section 68 Addition, Criticizes ITAT for Misapplying Burden of Proof and Ignoring Evidence
Rajnandani Projects Pvt. Ltd Vs Principal Commissioner of Income Tax-1
(2025) TaxCorp(LJ) 37317 (HC-PATNA)
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Calcutta High Court Upholds Validity of Reassessment under Section 148: No Change of Opinion Where Original Assessment Lacked Sufficient Evidence
Mark Steels Limited Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37316 (HC-CALCUTTA)
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Delhi ITAT Upholds 10% DTAA Rate on DDT Refund to Japanese Shareholder, Cites Bombay HC in Colorcon Asia; AO Directed to Process Refund Under Section 237
Mitsui Kinzoku Components India Pvt. Ltd Vs Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(2025) TaxCorp(LJ) 37315 (ITAT-DELHI)
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Mumbai ITAT Upholds TCS’s Brand Royalty Deductions and Restricts Foreign Tax Credit: Revenue’s BEPS Arguments Dismissed over “TATA” Trademark Ownership
Tata Consultancy Services Limited Vs DCIT
(2025) TaxCorp(LJ) 37314 (ITAT-MUMBAI)
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