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Delhi ITAT Confirms Section 54F Exemption for Private Trust on Sale of Residential Flats; Revenue’s Appeal Dismissed
Merilina Foundation Vs ACIT
(2025) TaxCorp(LJ) 36780 (ITAT-DELHI) · Section 54F
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Mumbai ITAT Overrules AO: Assessee Entitled to Proviso Benefits under Section 56(2)(x) Where Sale Consideration Predates Registration Value
Rameshchandra Chhabildas Jhaveri Vs DCIT
(2025) TaxCorp(LJ) 36779 (ITAT-MUMBAI) · Section 56(2)(x)
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Karnataka High Court Directs Immediate Refund to United Spirits: No Valid Outstanding Demand for AY 2013-14, Revenue’s Adjustment Held Unjustified
United Spirits Limited Vs The DCIT
(2025) TaxCorp(LJ) 36778 (HC-KARNATKATA)
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Chhattisgarh High Court Upholds ITAT Decision: Additions for Alleged Suppressed Yield Unfounded Without Concrete Evidence
Mahamaya Steel Industries Ltd. Vs DCIT
(2025) TaxCorp(LJ) 36777 (HC-CHHATTISGARH) · Section 145(3)
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Karnataka High Court Upholds Deductibility of Provision for Discounts Accrued on Scientific Basis, Bars Revenue from Re-Litigating Accepted Claim
LTI Mindtree Ltd. Vs The DCIT
(2025) TaxCorp(LJ) 36776 (HC-KARNATKATA)
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Delhi ITAT Upholds Addition under Section 68 for Unexplained RTGS Credits: Assessee Found Facilitating Accommodation Entries on Commission Basis
Edynamics Solutions Limited Vs Assessing Officer
(2025) TaxCorp(LJ) 36775 (ITAT-DELHI) · Section 68
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Delhi High Court Upholds Revenue’s Power of Seizure under Section 132: “Reasons to Believe” and Good Faith Sufficient Despite Procedural Irregularities—Assessee’s Failure to Produce Documentation Fatal
Raj Krishan Gupta And Ors Vs PCIT
(2025) TaxCorp(LJ) 36763 (HC-DELHI) · Section 132
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ITAT Mumbai Upholds PCIT’s Jurisdiction Under Section 263: Assessment Order Set Aside for Failure to Inquire Into Section 80G Deduction During Complete Scrutiny
ABM Knowledgeware Limited Vs Assessing Officer
(2025) TaxCorp(LJ) 36762 (ITAT-MUMBAI) · Section 263
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Mumbai ITAT Declines to Condone 720-Day Appeal Delay: Demise of CFO Not Justifiable When Tax Compliance Continues Unaffected
Bombay Oxygen Investments Ltd Vs DCIT
(2025) TaxCorp(LJ) 36761 (ITAT-MUMBAI)
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Kolkata ITAT Upholds Interest Disallowance on Differential Rates for Related Party Advances Under Section 57(iii)
Raj Kumar Goenka Vs DCIT
(2025) TaxCorp(LJ) 36760 (ITAT-KOLKATA) · Section 57
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Rajkot ITAT Upholds Depreciation on Goodwill from Court-Sanctioned Amalgamation: Revenue Barred from Reopening Genuineness Post-NCLT Approval
Gandhi Realty (India) Private Limited Vs Assistant Commissioner of Income tax
(2025) TaxCorp(LJ) 36759 (ITAT-RAJKOT) · Section 32(1)
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ITAT Mumbai Remands Crypto-Related Addition Deletion—CIT(A) Faulted for Ignoring AO’s Evidence Deficiency Findings in Bitcoin Purchase and Cash Credit Case
Shahid Shabbir Godil Vs Income Tax Officer
(2025) TaxCorp(LJ) 36756 (ITAT-MUMBAI)
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ITAT Ahmedabad Rules in Favour of Trust: Six-Year Window for Utilisation of Accumulated Income Under Section 11(3) Prevails for Pre-2022 Accumulations
Meshri Mahajan Vanda Vs Income Tax Officer
(2025) TaxCorp(LJ) 36755 (ITAT-AHMEDABAD) · Section 11(3)
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Delhi High Court Confirms Disallowance of Late Employees’ Contribution to EPF/ESI Despite Pre-ITR Payment; Clarifies Prospective Applicability of Explanation 5 to Sec. 43B
Woodland (Aero Club) Private Limited Vs ACIT
(2025) TaxCorp(LJ) 36754 (HC-DELHI) · Section 43B
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Chhattisgarh High Court Reinstates Addition on Unexplained Share Capital: Assessee’s Failure to Prove Genuineness under Section 68 Upheld
Agrawal Infrabuild Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36753 (HC-CHHATTISGARH) · Section 68
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Bombay High Court Declines IT Department Appeal in Bennett Coleman Case, Rules CBDT Monetary Thresholds Apply Retrospectively to Pending Appeals
Bennet Coleman & Co. Ltd Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 36752 (HC-BOMBAY)
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Mumbai ITAT Quashes PCIT's Section 263 Revision: Finds No Lapse in AO’s Enquiry on Non-Technical Nature of Fees Received by KPMG Assurance and Consulting Services LLP
KPMG Assurance and Consulting Services LLP Vs Principal Commissioner of Income Tax-8
(2025) TaxCorp(LJ) 36751 (ITAT-MUMBAI) · Section 263
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Ahmedabad ITAT Upholds Addition for Unexplained Cash Investment in Land Based on Seized Documents and Seller Statements
Jagdishchandra A. Patel Vs The Dy. Commissioner of Income-Tax
(2025) TaxCorp(LJ) 36750 (ITAT-AHMEDABAD)
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Punjab & Haryana High Court Upholds ED’s Right to Access Foreign Asset Information for Investigation: Assessees’ DTAA Objection Rejected
Amarinder Singh Vs Income Tax Department and another
(2025) TaxCorp(LJ) 36749 (HC-P&H)
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Calcutta High Court Rejects Revenue’s Plea for Condonation of Inordinate Delay; Criticizes Administrative Lapses and Orders Timely Payment to Standing Counsels
Shivam Dhatu Udyog Ltd Vs PCIT
(2025) TaxCorp(LJ) 36748 (HC-CALCUTTA)
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