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Kerala High Court Upholds Limited Scope of Settlement Under Vivad Se Vishwas Scheme; Permits Reassessment on Unsettled Matters
Bhima Jewellery Vs The ACIT
(2026) TaxCorp(LJ) 38324 (HC-KERALA)
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Mumbai ITAT Declines to Condone 600-Day Delay in Filing Appeal Due to Lack of Sufficient Cause: Appeal Dismissed as Time-Barred
Tackersons Foundation Vs CIT(E)
(2026) TaxCorp(LJ) 38323 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Reopening under Section 147 Post-153A Assessment Based on Fresh Tangible Evidence; Addition under Section 68 Deleted for Factual Compliance
Rajendra Munilalji Hirani Vs DCIT
(2026) TaxCorp(LJ) 38322 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Classifies Gains from Delayed JDA Property Transfer as “Capital Gains” Citing Extraordinary Circumstances and Loss of Commercial Rights
Skyline Greathills Skyline Sparkle Vs DCIT
(2026) TaxCorp(LJ) 38321 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Partial Disallowance of Advertisement Expenses, Allows Section 80G Deduction on Substantiated Donations Despite Absence of Original Receipts
Asian Heart Institute and Research Centre Private Limited Vs The DCIT
(2026) TaxCorp(LJ) 38320 (ITAT-MUMBAI) · Section 80G
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Mumbai ITAT Declares Tax Additions Redundant Following Corporate Debtor's Sale as Going Concern Under IBC & NCLT Orders
EMI Transmission Limited Vs DCIT
(2026) TaxCorp(LJ) 38319 (ITAT-MUMBAI)
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Bangalore ITAT Upholds Deductibility of ESOP Discounts Under Section 37(1); Rejects Revenue’s Notional/Capital Receipt Arguments in Nobroker Technologies Solutions Case
Nobroker Technologies Solutions Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38318 (ITAT-BANGALORE) · Section 37
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Mumbai ITAT Emphasizes Statutory Capital Gains Computation, Sets Aside Assessment Order Where FMV and MIDC Premium Were Ignored in Sale of Pre-2001 Industrial Units
Padma Plastic Vs CIT
(2026) TaxCorp(LJ) 38317 (ITAT-MUMBAI)
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ITAT Mumbai Rules Maintenance Dredging of Existing Jetty as Revenue Expenditure, Rejects Capital Asset Creation Argument
Dahej Harbour and Infrastructure Limited Vs ACIT
(2026) TaxCorp(LJ) 38316 (ITAT-MUMBAI)
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Mumbai ITAT Fixes Fair Market Value of Land as on 01.04.1981 at Rs. 350 per Sq. Mtr., Resolves DVO Valuation Discrepancies; Capital Gains Taxable in Year of Registration
Sudheya Naimish Khandhadia as Son and Legal Heir of Late Naimish Dhansukhlal Khandhadia Vs ITO
(2026) TaxCorp(LJ) 38315 (ITAT-MUMBAI)
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Ahmedabad ITAT Denies Section 80GGC Deduction for Political Party Donation; Labels Transaction as Accommodation Entry Despite Banking Channels
Prasana Jayantkumar Bhatt Vs Dy. Commissioner of Income-tax
(2026) TaxCorp(LJ) 38314 (ITAT-AHMEDABAD)
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Kolkata ITAT Invalidates Reassessment Proceedings for Non-Disclosure of Search Materials to Assessee under Section 148A(b)
Piyush Agarwala Vs DCIT
(2026) TaxCorp(LJ) 38313 (ITAT-KOLKATA)
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Delhi ITAT Upholds Project Completion Method for Real Estate Developer, Blocks Double Taxation on Revenue Recognition Switch by AO
Manchanda And Manchanda Builders Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38312 (ITAT-DELHI)
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Chennai ITAT Quashes TDS Demands on Interest Paid to State-Established Universities: Recognizes Universities as Statutory Corporations under Section 194A(3)(iii)(f)
Tamil Nadu Power Finance And Infrastructure Development Corporation Limited Vs DCIT
(2026) TaxCorp(LJ) 38311 (ITAT-CHENNAI)
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Excess Cash and Stock Found During Survey in Jewellery Business Taxable as Business Income, Not as Unexplained Investment: Bangalore ITAT Clarifies Scope of Sections 69 and 69A
Bhawarlal (HUF) Vs DCIT
(2026) TaxCorp(LJ) 38310 (ITAT-BANGALORE)
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Stamp Duty on Lease Registration for Non-Ownership Rights is Revenue Expenditure, Not Capital Asset
Goldmohur Design And Apparel Park Limited Vs DCIT
(2026) TaxCorp(LJ) 38309 (ITAT-MUMBAI)
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Mumbai ITAT Upholds LIC Housing Finance’s Deduction Eligibility under Section 36(1)(viia); Clarifies Non-Reduction of Section 36(1)(viii) While Computing Ceiling
LIC Housing Finance Limited Vs ACIT
(2026) TaxCorp(LJ) 38308 (ITAT-MUMBAI) · Section 36(1)(viia)
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Mumbai ITAT Nullifies Tax Addition on Excess Attribution to PE: Payment to Indian Subsidiary Exceeds Attributable Income for Sabre Asia Pacific Pte. Ltd.
Sabre Asia Pacific Pte. Ltd Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 38307 (ITAT-MUMBAI)
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Bangalore ITAT Affirms Independent Status of Share Sale and Property Purchase; Upholds Section 54F Exemption on Residential Villa Acquisition
Hirehal Jairaj Balram Vs The ACIT
(2026) TaxCorp(LJ) 38306 (ITAT-BANGALORE)
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Bangalore ITAT Rules Public Charitable Trusts Not Liable for Maximum Marginal Rate; Limits Applicability of Section 164 to Discretionary Private Trusts
Anjaneya Samudaya Bhavan Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38305 (ITAT-BANGALORE)
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