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Delhi ITAT Upholds Set-Off of Both Brought Forward and Current Short-Term Capital Losses Against Long-Term Capital Gains on Shares and Mutual Funds
Ira Sharma Vs DCIT
(2025) TaxCorp(LJ) 37118 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for UAE Company: Non-Filing of Return under Section 115A Not Sufficient Basis
Kisan International Trading FZE Vs ACIT
(2025) TaxCorp(LJ) 37117 (ITAT-DELHI) · Section 115A
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Ahmedabad ITAT Directs AO to Examine Enhanced Section 54B Deduction Claim Despite Omission from Original Return, Citing Tribunal's Wide Jurisdiction
Dinmahmad Hajibhai Momin Vs ITO
(2025) TaxCorp(LJ) 37116 (ITAT-AHMEDABAD)
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Mumbai ITAT Sets Aside Section 263 Revision: Holds PCIT Cannot Revise Assessment Without Concrete Findings or Proper Application of Mind
DHL Global Forwarding Freight Shared Services (India) LLP Vs PCIT
(2025) TaxCorp(LJ) 37115 (ITAT-MUMBAI) · Section 263
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Bombay High Court Bars Reassessment for Amalgamated Entity Due to Lack of Finding or Direction Under Section 153(6) and Limitation Expiry
Shell India Markets Private Limited Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37114 (HC-BOMBAY) · Section 153(6)
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Amritsar ITAT Nullifies Section 147 Assessment for Non-Compliance with Post-2021 Reassessment Regime and Procedural Lapses in Notice Issuance
Khurshid Ahmad Dar Vs ITO
(2025) TaxCorp(LJ) 37113 (ITAT-AMRITSAR) · Section 148A
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Mumbai ITAT Dismisses Late Challenge to AO Jurisdiction; Upholds 35% Gross Profit Estimation Based on Assessee’s Historical Performance
Prakash H. Mutha Vs DCIT
(2025) TaxCorp(LJ) 37109 (ITAT-AHMEDABAD) · Section 124(3)(c)
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Ahmedabad ITAT Invalidates Reassessment for Lack of Specificity; Deletes Addition Where AO Failed to Identify Bogus Scrip or Tangible Evidence
Navneetbhai Ramanlal Patel Vs The ITO
(2025) TaxCorp(LJ) 37108 (ITAT-AHMEDABAD) · Section 147
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Delhi ITAT Quashes Protective Addition of Rs.160.49 Cr and Commission in Absence of Substantive Assessment in Accommodation Entry Allegation
Surendra Kumar Jain Vs DCIT
(2025) TaxCorp(LJ) 37107 (ITAT-DELHI)
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Bangalore ITAT Overturns Revenue’s Addition: Exemption u/s 11 Cannot Be Denied for Clerical Error in Return — Mandates AO to Delete Disallowance Despite Omission of Section 12AB Registration Details
Fig Tree Foundation Vs The Income Tax Officer
(2025) TaxCorp(LJ) 37106 (ITAT-BANGALORE)
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ITAT Chandigarh Affirms Taxability of Interest on Enhanced Land Compensation under Section 56(2)(viii) for AY 2018-19: Prior Supreme Court Ruling inapplicable to Post-Amendment Years
Shri Ajay Kumar Vs The ITO
(2025) TaxCorp(LJ) 37105 (ITAT-CHANDIGARH) · Section 56(2)(viii)
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Gujarat High Court Invalidates Reassessment Notice for AY 2015-16 as Time-Barred Despite TOLA Extension
Vishwa Realty Limited Vs ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR.
(2025) TaxCorp(LJ) 37099 (HC-GUJARAT)
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Telangana High Court Voids Assessment Under Section 153C Based Solely on Retracted Statement in Absence of Incriminating Material
Surabhi Shelters Pvt. Ltd. Vs The Dy.Commissioner of Income Tax
(2025) TaxCorp(LJ) 37098 (HC-AP) · Section 153C
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Bombay High Court Upholds ITAT’s Estimation, Denies Revenue’s Appeal on Section 69C Bogus Purchases Due to Absence of Substantial Question of Law
Late Shri Ravindra Bhaskar Deshmukh Vs Pr. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37097 (HC-DELHI)
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Telangana High Court Enforces Strict Timelines: 800-Day Delay in ITAT Appeal Rejected for Lack of Sufficient Cause
Mandava Holdings Private Limited Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 37096 (HC-AP)
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Delhi ITAT Invalidates Section 69C Addition for Alleged Bogus Expenditure Due to Procedural Lapses and Wrong Provision Application
Robust Resorts & Hospitality LLP Vs DCIT
(2025) TaxCorp(LJ) 37095 (ITAT-DELHI) · Section 69C
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Delhi ITAT Rules Bogus Purchases to be Disallowed as Business Expenditure, Not as Unexplained Cash Credits; Disallowance Restricted to 8% in Absence of Sales Rejection
Prem Tube Co. Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37094 (ITAT-DELHI) · Sections 37, 68
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Mumbai ITAT Validates Section 148 Reassessment Notice Based on Documented ‘Reason to Believe’; Deletes Derivative Loss Addition, Orders Fresh Probe on Unsecured Loan
Excellence Finance Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37093 (ITAT-MUMBAI)
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Delhi ITAT Allows Section 54 Exemption for Overseas Property Purchased Prior to AY 2015-16; Nullifies Section 68 Addition Owing to Absence of Books of Account
Jagdish Chand Verma Vs Income Tax Officer
(2025) TaxCorp(LJ) 37092 (ITAT-DELHI) · Section 54
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Delhi ITAT Quashes Retrospective Cancellation of Charitable Trust’s Registration for Pre-2022 Alleged Violations—Jurisdictional Defect under Section 12AB(4) Confirmed
Ram Saran Das Kishori Lal Charitable Trust Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 37091 (ITAT-DELHI) · Section 12AB(4)
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