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CIT(A) Lacks Power to Remand in Sec. 201 Appeals: Raipur ITAT Quashes Order Contrary to Section 251(1)(a) Pre-Finance Act, 2024
South Eastern Coalfields Ltd Vs ITO, ACIT, DCIT
(2025) TaxCorp(LJ) 36839 (ITAT-RAIPUR)
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Bombay High Court Condones 2150-Day Delay in Form 10B Filing, Emphasizing Substantial Compliance and Preventing Unjust Tax Liability under Section 11(2)
KSB Care Charitable Trust Vs Commissioner of Income-tax
(2025) TaxCorp(LJ) 36838 (HC-BOMBAY)
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Rajasthan High Court Invalidates Reassessment Notices Issued by Jurisdictional AO in Search Cases Assigned to Central Charges, Citing Non-Compliance with Faceless Assessment Scheme
Sameer Khurana Vs PCIT
(2025) TaxCorp(LJ) 36837 (HC-RAJASTHAN)
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Bombay High Court Overturns CIT(E) Order, Condones Delay in Filing Form 10B for Charitable Trust Due to Genuine Hardship and Human Error
International Resources for Fairer Trade Vs The Union of India and Ors.
(2025) TaxCorp(LJ) 36836 (HC-BOMBAY)
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Gujarat High Court Nullifies Faceless Assessment for Denial of Mandatory Video Conference Hearing Despite Assessee’s Explicit Request
Mukeshbhai Babarbhai Desai Vs Income Tax Department Assessment Unit, National Faceless Assessm Entcentre & Anr
(2025) TaxCorp(LJ) 36835 (HC-GUJARAT)
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Mumbai ITAT Rules Reopening of Assessment on Notional Interest as Invalid; No Notional Income Addition on Mobilization Advance under EPC Contract
Solapur Yedeshi Tollway Limited Vs ACIT
(2025) TaxCorp(LJ) 36831 (ITAT-MUMBAI)
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Supreme Court Denies Curative Relief to Nestle, Upholds MFN Tax Treaty Judgment
Nestle SA VS Assessing Officer
(2025) TaxCorp(LJ) 36828 (SC)
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Gujarat High Court Invalidates Section 148 Notices for Time-Barred Assessment Years, Reaffirms Primacy of Section 150(2) Over CIT(A) Directions
Shubh Buildcon Vs Office Of Income Tax
(2025) TaxCorp(LJ) 36827 (HC-GUJARAT) · Sections 148, 150(2)
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Mumbai ITAT Directs Full TDS Credit to Indian Agent for Amounts Received on Behalf of Foreign Principal—Clarifies Rule 37BA Application Where Customers Deduct TDS in Agent’s Name
Eastern Shipping Pvt Ltd Vs ITO–6(2)(1)
(2025) TaxCorp(LJ) 36825 (ITAT-MUMBAI)
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Delhi ITAT Invalidates Section 148 Notice: Manual PCIT Approval Under Section 151 Post-Issuance Renders Jurisdiction Void
Avon Containners Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36824 (ITAT-DELHI) · Sections 148, 151
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Delhi ITAT Upholds Consistent Accounting Policy for Lease Equalization Charges: No Revenue Loss Found, Standard ICAI Guidelines Accepted
Delfin Finance P. Ltd Vs ITO
(2025) TaxCorp(LJ) 36823 (ITAT-DELHI)
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Delhi ITAT Affirms: Gains from Cancellation of Forward Contract for Plant & Machinery Acquisition Treated as Capital Receipt, Not Speculative or Revenue Income
Dalmia Bharat Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36822 (ITAT-DELHI)
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Kerala High Court Upholds ITAT’s Refusal to Admit Affidavits Explaining Source of Seized Cash, Citing Afterthought and Statutory Bar
Sravan Kumar Neela Vs ACIT
(2025) TaxCorp(LJ) 36821 (HC-KERALA)
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Gujarat High Court Slashes Token Cost on Revenue to ₹10,000 for Erroneous Tax Demand of ₹648 Crore on Merged Bank, Criticizes Blind Reliance on Software System
Punjab National Bank Vs ITO
(2025) TaxCorp(LJ) 36820 (HC-GUJARAT)
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Gujarat High Court Quashes Section 148A Proceedings: NRE Account Income of Ugandan Resident Indian Held Tax-Exempt
Anilkumar Ramabhai Patel Vs ITO
(2025) TaxCorp(LJ) 36819 (HC-GUJARAT) · Section 10(4)(ii)
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Mumbai ITAT Orders De Novo Inquiry into Share Capital Credits; Onus on Assessee to Prove Genuineness Amidst Accommodation Entry Allegations
Real Time Consultants Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36818 (ITAT-MUMBAI)
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ITAT Mumbai Quashes CIT(E) Order: Allows Aditya Birla Education Trust’s Object Modification and Section 12AB Registration; Clarifies Scope of Section 11 and 13(1)(b) Violations
Aditya Birla Education Trust Vs Commissioner of Income tax
(2025) TaxCorp(LJ) 36817 (ITAT-MUMBAI) · Sections 11, 13(1)(b)
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Chennai ITAT Upholds Section 54 Benefit for Timely Reinvestment Despite Delay in Capital Gains Account Deposit
Krishnamoorthy Vijayaraghavan Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36816 (ITAT-CHENNAI) · Section 54F
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Delhi ITAT Upholds Retrospective Cancellation of Society’s 12AA Registration Due to Bogus Activities, Limits Effectivity to Post-2004 Period
Advantage India Vs The Pr.C.I.T
(2025) TaxCorp(LJ) 36815 (ITAT-DELHI)
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Mumbai ITAT Upholds Section 68 Addition on Unexplained Share Sale; IDS 2016 Disclosure Properly Adjusted
Vimal Arvind Kapasi Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36814 (ITAT-MUMBAI) · Section 68
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