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Bangalore ITAT Holds Traditional Sun-Drying of Grapes into Raisins as Agricultural Activity; Orders Deletion of Rs 18.84 Lakhs Addition
Shrikant Basangouda Patil Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36638 (ITAT-BANGALORE)
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Delhi ITAT Upholds Capital Nature of One-Time Life Membership Fees for Architects; Disallows Revenue's Recharacterization, Citing Consistent Practice and Supreme Court Precedent
Council of Architecture Vs ITO
(2025) TaxCorp(LJ) 36637 (ITAT-DELHI)
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Delhi ITAT Clarifies Taxation of Ancestral Land Sale: Long-Term Capital Gains Attributable to HUF, Not Individual; Assessee’s Challenge to Reassessment Proceedings Fails
Ram Kumar Tyagi Vs ITO
(2025) TaxCorp(LJ) 36636 (ITAT-DELHI)
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Delhi High Court Reinstates Section 68 Addition for Unexplained Share Capital: ITAT’s Deletion Set Aside Due to Failure to Probe Genuineness and Creditworthiness of Investors
Jaguar Buildcon Vs The PCIT
(2025) TaxCorp(LJ) 36634 (HC-DELHI) · Section 68
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Madras High Court Rules TDS Credit Must Match Year of Compensation Receipt, Not Year of Property Acquisition, in Compulsory Land Acquisition Cases
S P Velayutham Vs The Assessing Officer
(2025) TaxCorp(LJ) 36633 (HC-MADRAS)
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ITAT Ahmedabad Partly Allows Appeal, Orders Fresh Verification in Case of Additions for Unexplained Purchases from Firm with Retrospectively Cancelled GST Registration
Kaushal Pravinkumar Shah Vs The ITO
(2025) TaxCorp(LJ) 36632 (ITAT-AHMEDABAD) · Section 69
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Ahmedabad ITAT Quashes Section 69A Addition on Pre-Marital Cash Gifts, Citing AO’s Lack of Independent Inquiry
Manubhai Dahyabhai Bhoi Vs Income Tax Officer
(2025) TaxCorp(LJ) 36631 (ITAT-AHMEDABAD)
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Karnataka High Court Condones 924-Day Delay in Income Tax Return Filing Due to Exceptional Hardship, Orders Refund Processing on TDS from MACT Compensation
Anitha B.H Vs The PCIT
(2025) TaxCorp(LJ) 36630 (HC-KARNATKATA)
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Ahmedabad ITAT Allows Section 87A Rebate on STCG Taxed under Section 111A for AY 2024–25; Absence of Express Exclusion Deemed Significant
Jayshreeben Jayantibhai Palsana Vs ITO
(2025) TaxCorp(LJ) 36625 (ITAT-AHMEDABAD)
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Mumbai ITAT Nullifies Section 263 Revision: AO's Allowance of CSR Deduction Under Section 80G Upheld as Plausible View
KKR India Advisors Private Limited Vs The Principal Commissioner of Income-tax
(2025) TaxCorp(LJ) 36624 (ITAT-MUMBAI) · Section 80G
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Delhi ITAT Affirms Penalty Under Section 271(1)(c) for Failure to Substantiate Sundry Creditors; Bogus Purchases Upheld in Scrutiny Assessment for AY 2016-17
Logic Eastern (India) Private Limited Vs Deputy commissioner of Income Tax
(2025) TaxCorp(LJ) 36623 (ITAT-DELHI)
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Delhi ITAT Recalls Own Order on Section 92BA Omission in Transfer Pricing Case—Relies on Jurisdictional High Court’s Texport Overseas Ruling
Relaxo Footwear Ltd Vs DCIT
(2025) TaxCorp(LJ) 36622 (ITAT-DELHI) · Section 92BA
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Patna High Court Affirms Timely Reassessment Notice: Exclusion of Limitation Period Under Supreme Court Directive Validates Section 148 Proceedings for AY 2020-21
Healing Touch Hospital Vs PCIT
(2025) TaxCorp(LJ) 36621 (HC-PATNA)
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Chennai ITAT Rules Family Arrangement Leading to Reconstitution of Partnership Not Taxable as Business Income under Section 28(iv)
Damayanti Ramachandran Vs Income Tax Officer
(2025) TaxCorp(LJ) 36616 (ITAT-CHENNAI)
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Chennai ITAT Deems Salary Earned by Malaysia-Based TCS Employee, but Paid in India, Taxable Only in Malaysia Under India-Malaysia DTAA
Arumugam Rajasekar Vs Income Tax Officer
(2025) TaxCorp(LJ) 36607 (ITAT-CHENNAI)
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ITAT Chennai Rules Temple Offerings Non-Taxable; Audit Report Filing Under Section 10(23C)(v) Held Directory, Not Mandatory
Arulmigu Swaminatha Swami Thirukkovil Vs Income Tax Officer
(2025) TaxCorp(LJ) 36606 (ITAT-CHENNAI) · Section 10(23C)(v)
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Chennai ITAT Affirms Section 11 Exemption for Trust Assisting Visually Impaired and Leprosy-Affected; Overturns Lower Authorities’ Misclassification
Organisation for Rehabilitation of Blind in Trichy Vs The Income-tax Officer
(2025) TaxCorp(LJ) 36605 (ITAT-CHENNAI)
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Delhi ITAT Rejects Notional Income Addition on LTCG: Upholds Taxability Based on Execution of Sale Deed, Not Mere Receipt of Consideration
Deepak Kothari Vs ACIT
(2025) TaxCorp(LJ) 36604 (ITAT-DELHI)
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Delhi ITAT Third Member Rules Reassessment Invalid Where CIT(A) Deletes Sole Basis of Reopening Under Section 10(38); Addition on Other Issues Unsustainable Without Fresh Section 148 Notice
Mahesh Kumar Vs ITO
(2025) TaxCorp(LJ) 36602 (ITAT-DELHI)
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ITAT Chennai Quashes TDS Demand on Buyer for Seller’s Delayed PAN-Aadhaar Linking: Focus on Substance Over Form
Duraiswamy Balu Vs ITO
(2025) TaxCorp(LJ) 36601 (ITAT-CHENNAI) · Section 200A
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