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Mumbai ITAT Affirms Reassessment: AO’s Belief Based on Tangible Evidence, Not Borrowed Satisfaction, Where Cash Deposits Linked to Assessee Through Sec. 131 Statement
Jatin Harish Sotta Vs ITO
(2025) TaxCorp(LJ) 36882 (ITAT-MUMBAI)
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Jabalpur ITAT Orders Fresh Inquiry on Nature of Short Term Deposits: Interest Income from Business-Linked Deposits May Be Treated as Capital Receipt
RPJ Minerals Private Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36881 (ITAT-JABALPUR)
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Delhi High Court Affirms Validity of Settlement Applications Filed Post-Finance Bill, 2021 but Pre-Finance Act, 2021: Interim Board Directed to Process Pending Applications under Section 245C
Megha Engineering and Infrastructure Ltd Vs Income Tax Settlement Commission & Ors.
(2025) TaxCorp(LJ) 36880 (HC-DELHI)
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Bombay High Court Overturns ITAT’s Denial of Section 80-IA Deduction for Metro Rail Contractor Due to Apparent Errors in Factual and Legal Assessment
Gulermak TPL Joint Venture Vs Income Tax Appellate Tribunal & Ors.
(2025) TaxCorp(LJ) 36879 (HC-BOMBAY)
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Jaipur ITAT Upholds Section 68 Addition for Unexplained Loans; Criticizes Assessee’s Counsel and Highlights Need for Transparency in Credit Verification
Bagaria Trade Impex Vs Income Tax Officer
(2025) TaxCorp(LJ) 36878 (ITAT-JAIPUR)
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Delhi ITAT Upholds AO’s Denial of India-Cyprus DTAA Benefits: Assessee Not Recognized as Beneficial Owner of Interest Income on CCDs; Taxed at 20% u/s 115A
Silverplass Holdings Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 36877 (ITAT-DELHI)
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Bombay High Court Quashes Reassessment Notice Issued by Jurisdictionally Inappropriate Officer, Affirms Territorial Jurisdiction Despite Kolkata AO
Vincent Commercial Company Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36876 (HC-BOMBAY) · Section 148
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Madras High Court Denies Section 80-IB(10) Deduction: Partnership Firm’s Non-Existence at Time of Joint Venture Agreement Invalidates Claim
Indra Housing Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 36875 (HC-MADRAS) · Section 80-IB(10)
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Delhi ITAT Rules Mobikwik Not Liable for TDS on Payment Gateway Fees, Citing Absence of Principal-Agent Relationship and CBDT Clarification
One Mobikwik Systems Private Limited Vs Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36874 (ITAT-DELHI) · Section 194H
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Delhi ITAT Rules Section 56(2)(vii)(b) Inapplicable to Leasehold Rights: Addition for Stamp Duty Valuation Difference Deleted
Rajesh Kumar Sharma Vs CIT(A)/NFAC
(2025) TaxCorp(LJ) 36873 (ITAT-DELHI) · Section 56(2)(viii)(b)
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Delhi ITAT Holds CIT(A) Cannot Rectify Order under Section 154 Based on Subsequent Supreme Court Ruling in Checkmate Services; Restores Relief to Assessee on EPF Employee Contribution Disallowance
Linen Design Company Private Limited Vs ACIT, DCIT
(2025) TaxCorp(LJ) 36872 (ITAT-DELHI)
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Delhi ITAT Invalidates Assessment Owing to Non-Compliance with Prescribed 143(2) Notice Format as per CBDT Instruction Dated June 23, 2017
Allied Concepts India P. Ltd. Vs ITO
(2025) TaxCorp(LJ) 36871 (ITAT-DELHI) · Section 143(2)
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Delhi ITAT Sets Aside Section 143(1) Adjustments on Debatable Issues Without Hearing Assessee; Finds CPC Intimation Ultra Vires
Coforge Limited (Formerly Known As Niit Technologies Ltd) Vs DCIT
(2025) TaxCorp(LJ) 36870 (ITAT-DELHI) · Section 143(1)
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Delhi ITAT Voids Assessment: Notices Under Section 143(2) Served at Incorrect Address Despite Assessee’s Repeated Intimation
Carissa Investment Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36869 (ITAT-DELHI)
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Mumbai ITAT Declines to Condon Delay of Over 6 Years in Filing Appeal Against Section 263 Revision; Finds Abuse of Process After Exhaustion of Alternate Remedies in Bogus Purchase Addition Case
Rohit Vallabhdas Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36868 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Penalty under Section 271(1)(c) on Deemed Dividend: No Evidence of Inaccurate Income Particulars Furnished by Assessee
Madison Teamworks Film Promotions and Entertainment Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36865 (ITAT-MUMBAI)
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Gujarat High Court Invalidates Section 148 Notices for Lack of Jurisdiction in Property Transaction Case Based on Third-Party Seizure
Dhirajlal Laljibhai Patel Vs ACIT
(2025) TaxCorp(LJ) 36854 (HC-GUJARAT) · Section 148
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Mumbai ITAT Quashes Bogus Purchase Addition: Upholds Assessee’s Documentary Evidence, Cites Violation of Natural Justice and Absence of Independent AO Enquiry
Mohanlal Chunilal Mutta Vs ITO
(2025) TaxCorp(LJ) 36843 (ITAT-MUMBAI)
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Delhi ITAT Affirms CIT(A)’s Admission of Additional Evidence and Deletion of Section 68 Addition: No Violation of Rule 46A Where AO Given Full Opportunity
North West Sales and Marketing Pvt Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36842 (ITAT-DELHI)
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Karnataka High Court Affirms Inclusion of Interest and Penalty in Disputed Tax Under DTVSV Act; Revenue’s Writ Appeal Dismissed
Govindachary S/O Late Sri Dasachary Vs The PCIT
(2025) TaxCorp(LJ) 36841 (HC-KARNATKATA)
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