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Delhi ITAT Cancels Penalties for Non-Maintenance and Non-Audit of Books in First Year of Business, Citing Bona Fide Conduct and Absence of Deliberate Default
Antriksh Gupta Vs Income Tax Officer
(2025) TaxCorp(LJ) 37000 (ITAT-DELHI) · Section 271A
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Delhi ITAT Nullifies Section 153A Addition: No Incriminating Material or Corroboration from Assessee’s Premises—Reliance Solely on Third-Party Statement Insufficient
Ritu Jain Vs JCIT
(2025) TaxCorp(LJ) 36999 (ITAT-DELHI) · Section 153A
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ITAT Agra Nullifies Hasty and Unreasoned Section 263 Revisionary Order by PCIT for Lack of Speaking Order and Non-Consideration of Assessee’s Submissions
Ganpati Infrastructure Development Co. Ltd. Vs PCIT-I
(2025) TaxCorp(LJ) 36998 (ITAT-AGRA) · Section 263
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Delhi ITAT Upholds Taxability of FIITJEE Ltd.’s Conditional Receipts; Finds No Error in Income Inclusion Despite MOU Scholarship Obligations
FIITJEE Limited Vs ACIT
(2025) TaxCorp(LJ) 36997 (ITAT-DELHI)
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Mumbai ITAT Rules State Grants for BOT Road Projects as Capital Receipt; Additions of Over ₹560 Crores Deleted
Maharashtra State Road Development Corporation Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36996 (ITAT-MUMBAI)
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Delhi ITAT Upholds AO’s Authority to Bypass Section 153D Approval in Remand Assessments, Relies on Osho Forge (P&H HC) as Binding Precedent
Best City Projects India Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36995 (ITAT-DELHI)
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Mumbai ITAT Affirms Legitimacy of Short-Term Capital Loss on JMD Telefilms Shares; Rejects Revenue’s Allegations of Bogus Transaction
Oscar Infra Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 36992 (ITAT-MUMBAI)
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Rajkot ITAT Affirms Validity of Section 263 Revision: AO’s Failure to Probe Penny Stock Transactions and Section 10(38) Exemption Held Prejudicial to Revenue
Mansukhlal Khimji Khimasiya HUF Vs Office of Principle Commissioner of Income Tax
(2025) TaxCorp(LJ) 36991 (ITAT-RAJKOT)
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Guwahati ITAT Orders Fresh Examination of Penalty under Section 271AAB: Directs CIT(A) to Identify 'Undisclosed Income' With Specific Reference to Evidence Found During Search
Bhagya Kalita Vs ACIT
(2025) TaxCorp(LJ) 36990 (ITAT-GAUHATI) · Section 271AAB
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Visakhapatnam ITAT Annuls Section 144 Assessment Due to AO’s Invalid Jurisdictional Assumption on Belated ROI Filed Pursuant to Section 142(1) Notice
Sri Ksheera Ramalingeswara Swamy Temple Vs Income Tax Officer
(2025) TaxCorp(LJ) 36989 (ITAT-VISAKHAPATNAM) · Section 144
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Delhi ITAT Holds Addition of Share Premium under Section 68 Unsustainable in Absence of Specific Valuation Defects; Sets Aside CIT(A) Order
Savegenic E-Marketing Pvt. Ltd Vs The I.T.O
(2025) TaxCorp(LJ) 36988 (ITAT-DELHI) · Section 68
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Mumbai ITAT Affirms Revenue Treatment of Expenditure on Dyes, Moulds, Software and Stamp Duty, Citing Absence of Capital Asset Creation
Bajaj Auto Limited Vs DCIT
(2025) TaxCorp(LJ) 36983 (ITAT-MUMBAI)
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ITAT Mumbai Holds Section 50C Inapplicable to Interest Compensation for Delay in Flat Handover
Suvarna Chandrakant Bhojane Vs ITO
(2025) TaxCorp(LJ) 36982 (ITAT-MUMBAI) · Section 50C
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Chandigarh ITAT Upholds Exclusion of Business Loans from Deemed Dividend Taxation under Section 2(22)(e); Recognizes Genuine Business Advance from Wholly Owned Subsidiary
Jujhar Construction & Travels Pvt. Ltd Vs The ITO
(2025) TaxCorp(LJ) 36981 (ITAT-CHANDIGARH) · Section 2(22)(e)
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Delhi ITAT Affirms Addition Under Section 69C and Validates Section 153D Approval, Emphasizing Distinction Between Approval and Sanction in Tax Assessments
Kailash Gahlot Vs DCIT
(2025) TaxCorp(LJ) 36980 (ITAT-DELHI) · Section 153D
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ITAT Mumbai Upholds Tata Communications’ Section 80IA Deduction for EDI/Internet Services Despite Use of Third-Party Infrastructure
Tata Communications Limited Vs Dy.CIT-1(3)(1)
(2025) TaxCorp(LJ) 36979 (ITAT-MUMBAI) · Section 80IA
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Telangana High Court Quashes Reassessment Proceedings for AY 2017-18 Due to Limitation Bar and Jurisdictional Error
Sri Sai Dhurga Balaji Health and Educational Welfare Society Vs High Court Telangana
(2025) TaxCorp(LJ) 36978 (HC-AP) · Section 149(1)
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Bombay High Court Strikes Down Reassessment Proceedings for AY 2015-16: Section 148 Notice Barred by Limitation in Light of Supreme Court Judgment
Verjinia Foods Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36977 (HC-BOMBAY) · Section 148
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Pune ITAT Third Member Holds IT Infrastructure Payments Not Taxable as Royalty under India-Belgium DTAA Due to Absence of ‘Industrial Equipment’ Clause
Bekaert Industries Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36976 (ITAT-PUNE)
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Delhi ITAT Quashes Additions for Alleged Unexplained Investment and Cash Interest: Finds No Concrete Evidence from WhatsApp Chats and Digital Envelopes in Sec. 153C Proceedings
Raghav Kumar Vs ACIT
(2025) TaxCorp(LJ) 36975 (ITAT-DELHI) · Sections 69, 69A
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