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Delhi ITAT Rules in Favour of Keller Asia Pacific Ltd.: Service Receipts Not Taxable as Fees for Technical Services under India-Singapore DTAA Due to Lack of ‘Make Available’ Condition
Keller Asia Pacific Ltd Vs ACIT
(2025) TaxCorp(LJ) 36696 (ITAT-DELHI)
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ITAT Bangalore Rules Incidental Interest Incomes of SEZ Units as Eligible for Section 10AA Deduction: Infosys Ltd. Prevails
Infosys Limited Vs DCIT
(2025) TaxCorp(LJ) 36695 (ITAT-BANGALORE) · Section 10AA
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Supreme Court Quashes Income Tax Prosecution for Willful Evasion After Settlement Commission Immunity; Rebukes Department for Flouting CBDT Circular and Imposes Costs
Vijay Krishnaswami Vs The DCIT
(2025) TaxCorp(LJ) 36694 (SC)
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ITAT Ahmedabad Upholds Indexed Cost of Improvement Despite Cash Payment; Orders Proportionate Section 54 Exemption After Two-Decade-Old Property Sale
Dilip Mohandas Devani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36693 (ITAT-AHMEDABAD)
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Bangalore ITAT: Revenue Oversteps by Reassessing After PCIT Quashes Assessment Order Without Fresh Directions Under Section 264
Changappa Pemmaiah Biddamada Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36692 (ITAT-BANGALORE) · Section 264
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Delhi ITAT Affirms Tax Addition on Chartered Accountant for Bogus LTCG Accommodation Entries; Allows Limited Deduction for Related Expenditure
Deepak Batra Vs DCIT
(2025) TaxCorp(LJ) 36691 (ITAT-DELHI)
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Delhi ITAT Rules Maintenance, Training, and Support Services Linked to Software Sale Not Taxable as FTS under India-Singapore DTAA, Citing Lack of 'Make Available' Satisfaction
Veritas Storage [Singapore] Pte Ltd Vs The Dy.C.I.T.
(2025) TaxCorp(LJ) 36690 (ITAT-DELHI)
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Delhi ITAT Bars Revenue from Re-examining 10AA/80IA Exemption After Initial Year’s Acceptance of New Unit Status
Orient International Vs Asst. CIT
(2025) TaxCorp(LJ) 36689 (ITAT-DELHI) · Section 10AA
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Delhi ITAT Affirms Full Section 10AA and 80IA Exemption to New Manufacturing Unit: Subsequent Year Challenges Barred After Initial Approval
Orient International Vs The ACIT
(2025) TaxCorp(LJ) 36688 (SC) · Section 10AA
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Mumbai ITAT Rules Possession Date Decisive for Section 54 Exemption: Payment and Agreement Date Irrelevant in Under-Construction Property Cases
Payal Kishore Kulchandani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36687 (ITAT-MUMBAI)
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Delhi ITAT Declares Assessment Void: Absence of 143(2) Notice by Jurisdictional AO Renders Order Unsustainable Where No Section 127 Transfer Order is Passed
Kusum Dube Vs ITO
(2025) TaxCorp(LJ) 36686 (ITAT-DELHI) · Section 143(2)
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Mumbai ITAT Holds No TDS Liability on Foreign Agent’s Commission for Services Rendered Outside India – Section 40(a)(i) Disallowance Quashed
Manisha Kiran Temkar Vs ACIT
(2025) TaxCorp(LJ) 36685 (ITAT-MUMBAI) · Section 40(a)(i)
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Chennai ITAT Affirms Section 87A Rebate Eligibility for Assessee Opting for Section 115BAC, Includes Long-Term Capital Gains in Absence of Specific Exclusion
Venkatachalam Venkatraman Vs Income Tax Officer
(2025) TaxCorp(LJ) 36684 (ITAT-CHENNAI) · Section 87A
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Bombay High Court Affirms 80IA Deduction on Interest from FDs and TDS Refunds Linked to Core Port Operations in Gateway Terminals Case
Gateway Terminals India Pvt. Ltd Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 36683 (HC-BOMBAY)
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Gujarat High Court Directs Inclusion of Voluntary Pre-IDS Tax Payment as Part of Income Declaration Scheme Compliance for Co-Owner Assessee
Vimalkumar Lallubhai Patel Vs The PCIT
(2025) TaxCorp(LJ) 36681 (HC-GUJARAT)
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ITAT Chennai Quashes Section 271D Penalty for Alleged Cash Transaction: Absence of Corroborative Evidence Proves Fatal for Revenue
Narayanaswamy Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36670 (ITAT-CHENNAI) · Section 271D
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Delhi ITAT Invalidates Assessment Framed in Name of Non-Existent Entity Post-Merger: Assessment Declared Void Ab Initio Despite AO Being Informed
SoftwareONE India Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36669 (ITAT-DELHI)
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Delhi ITAT Confirms Deduction under Section 80IC Despite Revised Return, Citing Audit Report Submission Before Assessment Completion
Bhagwan Precision Vs ACIT
(2025) TaxCorp(LJ) 36668 (ITAT-DELHI) · Section 80IC
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Delhi High Court Upholds ITAT’s Deletion of Section 68 Addition on Demonetized Cash Deposits, Emphasizes Factual Nature of Dispute and Validity of Assessee’s Cash Book Evidence
Pancham Realcon P. Ltd. Vs PCIT
(2025) TaxCorp(LJ) 36667 (ITAT-DELHI) · Section 68
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ITAT Chennai Quashes Section 69A Addition: Cash Deposits from Withdrawn FDs and Marriage Gifts Held Explained Despite 117-Day Gap
Kalai Vani Rajan Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36666 (ITAT-CHENNAI) · Section 69A
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