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Rajkot ITAT Confirms Addition of Share Premium under Section 56(2)(viib); Rejects DCF Valuation for Lack of Substantiation in Newly Incorporated Company
Kataria Snack Pellets Pvt. Ltd Vs The ACIT
(2025) TaxCorp(LJ) 36974 (ITAT-RAJKOT)
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Madras High Court Clarifies Depreciation Eligibility: Long-Term Leaseholders Not Deemed Owners for Section 32(1)(ii) Depreciation on SIPCOT Development Charges
Hinduja Foundries Ltd Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36973 (HC-MADRAS)
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Delhi High Court Clarifies No Wilful Disobedience by Revenue Officer in Stay Order; Reliance on CBDT Circular and Lack of Assessee Evidence Decisive
Urmila Goyal Vs COURT OF ITSOWNMOTION
(2025) TaxCorp(LJ) 36972 (HC-DELHI)
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Delhi High Court Upholds Charitable Status of Hamdard Laboratories (India); Rejects Revenue’s Disallowance Under Sections 11 and 12 Based on Inadequate Evidence of Undue Benefit to Trustees
Hamdard Laboratories (India) Vs CIT
(2025) TaxCorp(LJ) 36971 (HC-DELHI)
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ITAT Ahmedabad Quashes Section 69A Addition: Cash Deposits During Demonetization Held Explained as Business Receipts under Section 44AD
Daxaben Ashokkumar Dattani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36970 (ITAT-AHMEDABAD)
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ITAT Bangalore Confirms Revision: AO’s Failure to Apply Rule 7B to Coffee Income Deemed Erroneous and Prejudicial to Revenue
Kyoorius Tea and Coffee Estate Vs PCIT
(2025) TaxCorp(LJ) 36969 (ITAT-BANGALORE)
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Supreme Court Clarifies: Non-Resident Company’s Business Correspondence with Indian Entity Sufficient to Constitute Business Activity in India, Even Without a Permanent Establishment
Pride Foramer S.A. Vs Commissioner of Income Tax & Anr.
(2025) TaxCorp(LJ) 36968 (SC)
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Delhi ITAT Clarifies Scope of Addition for Hawala Transactions: Only Profit Element Taxable, Not Entire Turnover
Deepak Vohra Vs DCIT, ACIT
(2025) TaxCorp(LJ) 36967 (ITAT-DELHI)
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Mumbai ITAT Restricts Section 50C Addition to Stamp Duty Value, Clarifies Non-applicability to Leasehold Rights in Land or Building
Nutrela Marketing Pvt Ltd Vs Income-Tax Officer
(2025) TaxCorp(LJ) 36966 (ITAT-MUMBAI) · Section 50C
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Mumbai ITAT Affirms Exclusive Singapore Taxation on eBay Singapore’s Flipkart Share Sale: No Indian Tax on Rs. 2,2257.91 Crore Capital Gains under Article 13(5) of India-Singapore DTAA
eBay Singapore Services Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36965 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Appellate Authority’s Power to Condone Delay in Filing Form 10B; Circular No. 6/2020 Held Ancillary, Not Restrictive
Shri Bhagwandas Ramdasji Charitable and Religious Trust Vs ITO
(2025) TaxCorp(LJ) 36964 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Separate Deductions for Bad Debts under Sections 36(1)(vii) and 36(1)(viia) for Bank, No Overlapping or Excess Claim Found
Small Industries Development Bank of India Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36963 (ITAT-MUMBAI) · Sections 36(1)(vii), 36(1)(viia)
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Mumbai ITAT Orders AO to Re-examine Vodafone Digilink’s Network Site Rental Deductions, Confirms Inapplicability of Section 40A(2)(b)
Vodafone Digilink Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36962 (ITAT-MUMBAI) · Section 40A(2)(b)
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Visakhapatnam ITAT Holds Unregistered Joint Development Agreement Does Not Constitute ‘Transfer’ Under Section 2(47)(v); Addition of LTCG Unwarranted in Absence of Registered Document
Raja Rao Parachuri Vs DCIT
(2025) TaxCorp(LJ) 36961 (ITAT-VISAKHAPATNAM) · Section 2(47)
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Mumbai ITAT Confirms Section 69A Addition for Unexplained Seized Cash; Dismisses Assessee’s Plea on Absence of Books, Clarifies Scope of Onus Under Section 69A
Ashish Shashikant Choksi Vs Asst. CIT
(2025) TaxCorp(LJ) 36960 (ITAT-MUMBAI) · Section 69A
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Delhi ITAT Quashes Reassessment and Section 69A Addition: Limitation and Procedural Lapses Render AO’s Action Invalid
Dharampal Satyapal Ltd Vs ACIT
(2025) TaxCorp(LJ) 36959 (ITAT-DELHI)
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Bombay High Court Invalidates CIT(E) Order, Allows 70-Day Delay in Form 10B Filing for AY 2020-21 Due to Exceptional Circumstances and Procedural Shift
Dinesh Surendra Kotecha Vs The Union of India & Ors.
(2025) TaxCorp(LJ) 36958 (HC-BOMBAY) · Section 11
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Gujarat High Court Rules Interest on Staff Loans as Business Income for Power Distribution Companies under Section 28(i)
Paschim Gujarat Vij Company Limited Vs The PCIT
(2025) TaxCorp(LJ) 36957 (HC-GUJARAT)
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Karnataka High Court Validates ITAT’s Quashing of CIT(A)-11’s Orders Passed Without Jurisdiction Post Transfer Notification
G. Lalanatha Reddy Vs ACIT
(2025) TaxCorp(LJ) 36956 (HC-KARNATKATA)
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Madras High Court Sets Aside Criminal Prosecution for Tax Delay in Absence of Wilful Evasion under Section 276C
G Square Layout Private Limited Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36955 (HC-MADRAS) · Section 276C
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