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Delhi ITAT Declares Digitally Unsigned Assessment Order Under Section 143(3) r.w. Section 144C(13) as Void; Order Quashed for Non-Compliance with Statutory Requirements
Outsystems Singapore Pte. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36536 (ITAT-DELHI)
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ITAT Ahmedabad Quashes Section 263 Revision: No Erroneous Allowance of Depreciation on Goodwill; Computational Errors Not Sufficient for Revisionary Jurisdiction
Bakeri Projects Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 36535 (ITAT-AHMEDABAD)
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Cochin ITAT Quashes PCIT’s Section 263 Revision for KTDFC: Depreciation on Toll Rights and Rental Income Classification Held Not Erroneous Amid Judicial Divergence
Kerala Transport Development Finance Corporation Limited Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36534 (ITAT-COCHIN)
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Delhi ITAT Denies Section 13A Exemption to Political Party for Belated Return, Reiterates Strict Compliance with Statutory Due Date
Indian National Congress All India Congress Committee Vs DCIT
(2025) TaxCorp(LJ) 36533 (ITAT-DELHI) · Section 13A
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Ahmedabad ITAT: Amount Received on Relinquishment of Land Rights Without Ownership Documents Taxable Under Section 56(2)(vii)(b), Not LTCG
Hiren Rameshbhai Patel Vs The Dy.CIT
(2025) TaxCorp(LJ) 36532 (ITAT-AHMEDABAD) · Section 56(2)(vii)(b)
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ITAT Mumbai Quashes ₹1.4 Crore Section 56(2)(viib) Addition, Validates Share Valuation at ₹200 Based on Intrinsic and Prospective Business Value for Pre-AY 2013-14 Allotment
Tutor Investment & Finance Pvt Ltd Vs Income-tax Officer
(2025) TaxCorp(LJ) 36531 (ITAT-MUMBAI) · Section 56(2)(viib)
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Mumbai ITAT Orders Reassessment of Rs. 143.32 Cr Advances: Revenue Recognition Timing and Contractual Terms to be Re-examined in Power-Driven Pumps Manufacturer’s Case
KSB Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36530 (ITAT-MUMBAI)
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Chennai ITAT Directs Segregation of Film Rights Receipts: Theatrical Distribution Payments from India to Hungary-Based Assessee Not to be Treated as Royalty under Explanation 2 to Section 9(1)(vi) and Article 12, India-Hungary DTAA
Gem Entertainment KFT Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36529 (ITAT-CHENNAI) · Section 9(1)(vi)
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Karnataka High Court Invalidates Reassessment Order Against Deceased Taxpayer for Failure to Serve Notice on Legal Heirs
MR. SURESH KUMAR CHANNAPPA Vs DCIT
(2025) TaxCorp(LJ) 36528 (HC-KARNATKATA)
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Delhi High Court Quashes Section 68 Addition: No Tax on Company for Shareholder’s Alleged Undervalued Share Transfer—No Direct Property Transfer by Company
Snerea Properties Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36527 (HC-DELHI) · Section 68
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Bombay High Court Quashes Income Tax Assessment Proceedings During IBC Moratorium in Smaaash Entertainment Case; Revenue May Revive Proceedings Post-Moratorium
Smaaash Entertainment Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36524 (HC-BOMBAY)
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ITAT Ahmedabad Overturns CIT(E) Decision: Rejecting Section 12AB(1)(b) Registration Application for Lack of Activity Deemed Inconsistent with Legislative Intent
MAA Sharda Kothari Foundation Vs CIT
(2025) TaxCorp(LJ) 36523 (ITAT-AHMEDABAD) · Section 12AB
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Ahmedabad ITAT Rules Section 56(2)(vii)(b)(ii) Inapplicable to Partnership Firms for Property Purchases Prior to FY 2017-18; Sets Aside PCIT’s Section 263 Revision Order
Kalptaru Infrabuild Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36521 (ITAT-AHMEDABAD) · Section 56(2)(vii)(b)(ii)
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Ahmedabad ITAT Affirms Depreciation on Goodwill from Court-Approved Amalgamation: Rejects Revenue's Narrow Interpretation and A.O.'s Factual Misconceptions in Reckitt Benckiser Case
Reckit Benkiser Healthcare India P. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36520 (ITAT-AHMEDABAD)
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Mumbai ITAT Clarifies Tax Status of Deceased’s Estate; Rules Estate Must be Taxed as ‘Individual’ Despite Multiple Executors
Estate of Satibai Tahilram Chellaram Vs ITO
(2025) TaxCorp(LJ) 36518 (ITAT-MUMBAI)
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Madras High Court Affirms Depreciation Claim on Revalued Assets Acquired via Partnership Dissolution; Explanation 3 to Section 43(1) Held Inapplicable
Sundaram Spinning Mills (P) Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 36517 (HC-MADRAS)
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Madras High Court Sets Aside Time Bar on Compounding Applications: CBDT's 36-Month Limitation Struck Down for Offence under Income Tax Act
Moorthy Elumalai Vs The Central Board Of Direct Taxes
(2025) TaxCorp(LJ) 36516 (HC-MADRAS)
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Delhi High Court Overturns AO’s Denial of NIL TDS Certificate; Reaffirms Supreme Court's Engineering Analysis Precedent as Binding on Revenue
OVID Technologies Inc. Vs DCIT
(2025) TaxCorp(LJ) 36515 (HC-DELHI)
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Delhi High Court Remands NIL Withholding Certificate Dispute: Fresh Consideration Directed on Capital Gains Withholding for India-US Share Transfer
Bray Controls South East Asia Pte Ltd Vs CIT
(2025) TaxCorp(LJ) 36514 (HC-DELHI)
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Mumbai ITAT Rules Gains from Derivatives by Mauritius Fund Exempt under Article 13(4) of India-Mauritius DTAA; Distinguishes Derivatives from Shares
3 Sigma Global Fund Vs ACIT
(2025) TaxCorp(LJ) 36513 (ITAT-MUMBAI)
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