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Mumbai ITAT Upholds Full Addition on Bogus Purchases: Accommodation Entries Identified Through Hawala Dealers and Unsubstantiated Transactions
Deepak Shah Vs DCIT
(2025) TaxCorp(LJ) 37142 (ITAT-MUMBAI)
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Kolkata ITAT Holds Employee Not Liable for TDS Non-Deposit by BYJU’S, Directs Credit of Deducted Tax Despite Employer Default
Ajay Kumar Goel Vs DCIT
(2025) TaxCorp(LJ) 37141 (ITAT-KOLKATA)
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Hyderabad ITAT Affirms Severance Pay as Taxable Salary Income under Section 17(3) Following Statutory Amendment—Assessee’s Appeal Dismissed
Supriya Nagendla Vs Income Tax Officer
(2025) TaxCorp(LJ) 37140 (ITAT-HYDERABAD) · Section 17(3)(iii)
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Delhi ITAT Rules Compensation for Relinquishment of Right to Sue in Cinepolis Settlement as Non-Taxable Capital Receipt, Not Capital Gains
Milan Saini Vs DCIT
(2025) TaxCorp(LJ) 37139 (ITAT-DELHI)
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Delhi High Court Upholds Initiating Officer’s "Reasons to Believe" Under Benami Act: Assessee Deemed Benamidar in Bogus Accommodation Entry Case
Shyamsundar Sharma Vs ACIT
(2025) TaxCorp(LJ) 37135 (HC-DELHI) · Section 24(1)
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Hyderabad ITAT Rules Penalty Under Section 270A Unwarranted for Income Reported Under Incorrect Head When Facts Fully Disclosed
Penninti Vivekananda Rao Vs ADIT
(2025) TaxCorp(LJ) 37134 (ITAT-HYDERABAD) · Section 270A
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Kolkata ITAT Remands Gift Addition for AO’s Re-examination: Distinguishes “Relative” under Section 56(2), Directs Consideration of Section 10(2) Exemption for HUF Gifts
Seema Sureka Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37132 (ITAT-KOLKATA) · Section 56(2)
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Chennai ITAT Orders Fresh Assessment on Buy-Back Taxation, Section 56(2)(viia) and Interest Disallowance; Stresses Need for Detailed Factual Verification by AO
Updater Services Limited (formerly known as Updater Services Private Limited) Vs DCIT
(2025) TaxCorp(LJ) 37131 (ITAT-CHENNAI)
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Delhi ITAT Directs Disallowance Under Section 14A to Be Restricted to Income-Yielding Investments: AO’s Satisfaction Upheld
PTC India Ltd Vs DCIT
(2025) TaxCorp(LJ) 37130 (ITAT-DELHI) · Section 14A
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ITAT Bangalore Sets Aside PCIT’s Section 263 Revision Over Software Depreciation, Citing Sufficient AO Inquiry and Supreme Court Precedent
ANI Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37129 (ITAT-BANGALORE) · Section 263
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ITAT Mumbai Quashes Section 69A Addition: Registers Sale Deed and Bank Record as Sufficient Proof for Cash Deposits from Property Sale
Shalaka Chandrahas Chavan Vs Income Tax Officer
(2025) TaxCorp(LJ) 37128 (ITAT-MUMBAI)
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Mumbai ITAT Classifies Excess Refund from Karta to HUF as Capital Receipt; Caps Section 14A Disallowance to Actual Expenditure
Sanjay Kothari (HUF) Vs National Faceless Assessment Centre
(2025) TaxCorp(LJ) 37127 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Rs. 2 Crore Addition under Section 69, Recognizes NRI’s Accumulated Foreign Salary as Explained Source for Indian Property Purchase
Rajnish Kasturchand Ostwal Vs Income Tax Officer
(2025) TaxCorp(LJ) 37126 (ITAT-MUMBAI)
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Chennai ITAT Nullifies Section 143(1) Adjustment for TDS Credit Denial Due to Absence of Mandatory Show Cause Notice
Faurecia Emissions Control Technologies India Pvt Ltd Vs Assistant Commissioner Income Tax
(2025) TaxCorp(LJ) 37125 (ITAT-CHENNAI) · Section 143(1)
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Chennai ITAT Invalidates Penalty Under Section 271D for Delay Beyond Six-Month Limitation: AO’s Satisfaction Date Is Trigger for Limitation, Not Date of Show Cause Notice
Jayapriya Company Vs The DCIT
(2025) TaxCorp(LJ) 37124 (ITAT-CHENNAI) · Section 271D
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Gujarat High Court Directs Refund of Tax Collected on Retrospective Disability Pension, Emphasizes Substantive Rights Over Limitation Bar
Lt. Col. Nikhil Subodh Gajjar Retd Vs PCIT
(2025) TaxCorp(LJ) 37123 (HC-GUJARAT) · Section 119(2)(b)
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Gujarat High Court Quashes Reassessment Proceedings Initiated on Surrendered PAN, Affirms Revenue’s Duty to Recognize Updated PAN for Statutory Notices
The Panchsheel Mercantile Co-Op. Bank Limited Vs ACIT
(2025) TaxCorp(LJ) 37122 (HC-GUJARAT) · Section 148A(d)
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Bombay High Court Invalidates Income Tax Reassessment Notices for Pre-Resolution Period Following NCLT Approval of Resolution Plan
V Hotels Limited Vs The National Faceless Assessment Centre
(2025) TaxCorp(LJ) 37121 (HC-BOMBAY) · Section 143(2)
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Supreme Court Affirms Bombay High Court’s Decision: Entire Bogus Purchases Added under Section 69C Where Assessee Fails to Prove Genuineness or Source
Kanak Impex (India) Ltd. Vs The PCIT
(2025) TaxCorp(LJ) 37120 (SC)
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Bombay High Court Sets Aside Section 264 Order: Rules Section 115JC Inapplicable to Pre-2013 Housing Projects and Reprimands Revenue for Ignoring Binding ITAT Precedent
Dipti Enterprises Vs Assistant Director of Income Tax
(2025) TaxCorp(LJ) 37119 (HC-BOMBAY) · Section 115JC
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