-
Bombay High Court Invalidates Time-Barred Section 153C Notice for AY 2010-11: Incriminating Material from Alankit Group Search Found to Exceed Statutory Limit
Ashok Khandelwal Vs Union of India and Ors.
(2025) TaxCorp(LJ) 37089 (HC-BOMBAY) · Sections 153A, 153C
-
Bombay High Court Condones Delay in Filing Return for AY 2018-19 Due to Professional Misadvice, Sets Aside CBDT’s Section 119(2)(b) Order
Balaji Landmarks LLP Eartwhile ; Balaji Landmarks Private Limited Vs Central Board Of Direct Taxes (CBDT)
(2025) TaxCorp(LJ) 37088 (HC-BOMBAY)
-
Ahmedabad ITAT Holds Deemed Rent Addition Unsustainable for Vacant Flats Intended for Letting Amidst COVID-19 Disruption
Mohit Vijaykumar Gupta Vs The DCIT
(2025) TaxCorp(LJ) 37087 (ITAT-AHMEDABAD) · Section 23(1)(c)
-
Mumbai ITAT Rules Sale of Minority Shareholding Not Taxable as Business Income under Section 28(va); Long Term Capital Gains to Apply
Ravi Shroff Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37086 (ITAT-MUMBAI) · Section 28(va)
-
Mumbai ITAT Third Member Upholds CIT(A)’s Deletion of Additions on Bogus Purchases, Labour Expenses, and Unsecured Loans Citing Rule of Consistency; Rejects Remand for De Novo Adjudication
Shah and Parikh Vs DCIT
(2025) TaxCorp(LJ) 37085 (ITAT-MUMBAI)
-
Delhi ITAT Confirms Reassessment and Section 68 Addition for Raheja Developers: Failure to Disclose Bogus Sales and Related Party Transactions Upheld
Raheja Developers Limited Vs ACIT
(2025) TaxCorp(LJ) 37084 (ITAT-DELHI)
-
Delhi ITAT Affirms Section 54G Deduction on Relocation of Industrial Unit: Allotment Date and Non-Urban Status at Loni, Ghaziabad, Prove Decisive
Neha Gupta Vs ITO
(2025) TaxCorp(LJ) 37083 (ITAT-DELHI)
-
Mumbai ITAT Quashes Penalty u/s 270A(9) on Leave Encashment Claim, Citing Bona Fide Conduct and Absence of Deliberate Misreporting
Bharatkumar Jaishinh Soni Vs ITO
(2025) TaxCorp(LJ) 37082 (ITAT-MUMBAI) · Section 270A
-
Bombay High Court Annulls Section 148 Notice and Assessment Order Issued to Non-Existent Company; Legal Representative to Re-present Case
Erangal Comtrade and Consultancy LLP Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37081 (HC-BOMBAY)
-
ITAT Mumbai Rejects Addition under Section 69 Based on Unauthenticated WhatsApp Chats and Uncorroborated Market Value Estimation
Niru Dhiren Shah Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37080 (ITAT-MUMBAI) · Section 69
-
Delhi ITAT Affirms Canon India's Full Foreign Tax Credit for Japan Withholding Despite Section 10A Exemption and Carried Forward Losses
Canon India Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 37079 (ITAT-DELHI) · Section 10A
-
Subscription Fee for Access to Copyrighted Content Not Taxable as Royalty under Income Tax Act or India-US DTAA; Administration Fee Also Excluded
GSMA Ltd Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37077 (ITAT-DELHI)
-
Delhi ITAT Rules Land Sold Beyond 5km Municipal Limit as Capital Asset, Not Agricultural Land—Penalty Deleted
Mahabir Vs ITO
(2025) TaxCorp(LJ) 37076 (ITAT-DELHI)
-
Delhi ITAT Invalidates Reassessment: Procedural Lapses and Lack of Sanction Application Lead to Quashing of Order under Section 147/143(3)
Deepak Agarwal Vs DCIT
(2025) TaxCorp(LJ) 37075 (ITAT-DELHI) · Sections 151(2), 149(1)(b)
-
Delhi ITAT Invalidates Section 153C Assessment for Absence of Proper Satisfaction Note Distinguishing ‘Belongs to’ and ‘Pertains to’
Elan Limited Vs DCIT
(2025) TaxCorp(LJ) 37074 (ITAT-DELHI) · Section 153C
-
Delhi ITAT Dismisses Appeal for 170-Day Delay: Lack of Sufficient Cause and Absence of Evidence Prove Fatal for Assessee
Summit Aviation Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37073 (ITAT-DELHI)
-
Dehradun ITAT Quashes PCIT (Central) Order Cancelling Section 12AB Registration Retrospectively, Cites Lack of Jurisdiction in Light of CBDT Notification
Sushila Devi Centre for Professional Studies and Research Vs PCIT
(2025) TaxCorp(LJ) 37072 (ITAT-DEHRADUN) · Section 12AB
-
Madras High Court Remands Assessment Against Deceased Assessee, Limits Legal Heir's Rights to Challenge on Jurisdiction and Limitation Grounds
Gowthaman S Vs Income Tax Officer
(2025) TaxCorp(LJ) 37071 (HC-MADRAS)
-
Kerala High Court Restricts ITAT’s Power Under Section 263: Observations Must Not Exceed Grounds for Revision in Charitable Trust Donation Dispute
Save A Family Plan (India) Vs The DCIT
(2025) TaxCorp(LJ) 37070 (HC-KERALA) · Section 263
-
Mumbai ITAT Excludes Foreign Family Trust Bank Balance from Taxation in Trustee’s Hands, Citing Absence of Indian Beneficiaries
Dilip J. Thakkar Vs DCIT
(2025) TaxCorp(LJ) 37069 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.