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Bombay High Court Clarifies “Built-Up Area” Definition under Section 80-IB(10): Flower Bed, Service Area, and Projections Excluded from Deduction Disallowance
Nahar Enterprises Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36510 (HC-BOMBAY) · Section 80IB(10)
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Madras High Court Declares Section 41(1) Inapplicable Where Liability Under Dispute Remains Sub Judice: Addition for Cessation of Liability Disallowed in SICAL Case
Anand Transport Vs CIT
(2025) TaxCorp(LJ) 36509 (HC-MADRAS) · Section 41(1)
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Delhi High Court Rules Genpact’s E-License Portal Receipts Not Taxable as FTS under India-UK DTAA: No ‘Make Available’ of Technology or Know-How
Tungsten Automation England Limited Vs DCIT
(2025) TaxCorp(LJ) 36508 (HC-DELHI)
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ITAT Chennai Overturns Revenue’s Treatment of Windmill Undertaking Slump Sale Gains as Business Income; Upholds Capital Gain Assessment under Section 50B
Ashok Leyland Ltd. Vs The ACIT
(2025) TaxCorp(LJ) 36507 (ITAT-CHENNAI) · Sections 2(42C), 50B
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Madras High Court Affirms PCIT’s Denial of Penalty Immunity: Assessee’s Incomplete Income Disclosure Under Scrutiny
Abdul Rahim Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36506 (HC-MADRAS)
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Supreme Court Upholds ITAT’s Delay Condonation and Remand, Clarifies Abeyance of Proceedings Pending Settlement Commission Order under Section 245D(4)
M.D. Industries Pvt. Ltd Vs The PCIT
(2025) TaxCorp(LJ) 36505 (SC)
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Ahmedabad ITAT Rules in Favour of Trust: Retroactive Disallowance of Accumulated Fund Utilization Period under Section 11(3) Deemed Impossible
Krishnanagar Vaishnvsamaj Vs Income Tax Officer
(2025) TaxCorp(LJ) 36504 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Rules on Allowability of Business Expenditure for Non-Resident Indian Under Section 37(1) of Income Tax Act
Ashokbhai Muljibhai Vaniya Vs Income Tax Officer
(2025) TaxCorp(LJ) 36503 (ITAT-AHMEDABAD)
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Delhi ITAT Confirms Conversion of Stock-in-Trade to Investment as Valid; Capital Gains Taxable on Subsequent Property Sale, Not Business Income
HKT Corporation Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36502 (ITAT-DELHI)
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Delhi ITAT Quashes Section 69A Addition: Mere Loose Paper Not Sufficient Without Corroborative Evidence or Independent Enquiry by AO
Sanjay Taneja Vs ACIT
(2025) TaxCorp(LJ) 36501 (ITAT-DELHI) · Section 69A
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ITAT Bangalore Upholds Allowability of Labour and Farm Expenses Supported by Self-Made Vouchers in Agricultural Produce Trading
Carreg Commodities Pvt. Ltd. Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36500 (ITAT-BANGALORE)
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Delhi ITAT Quashes Section 69 Addition on Basis of Unsubstantiated Third-Party “Dumb Documents”; Upholds Reassessment Initiated on Prima Facie Evidence
News Builders and Developers Pvt Ltd. Vs Income Tax Officer
(2025) TaxCorp(LJ) 36499 (ITAT-DELHI) · Section 69
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Chennai ITAT Invalidates Reassessment Initiated Beyond Extended Limitation Period; Quashes Section 148 Notice and Section 147 Order for AY 2013-14
Lakshmi Narasimhan Santhi Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36498 (ITAT-CHENNAI)
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Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional AO in Contravention of Faceless Assessment Scheme, Grants Revenue Liberty to Restore Case if Supreme Court Overturns Hexaware Ruling
Caishen Enterprise LLP Vs The Assistant Commissioner
(2025) TaxCorp(LJ) 36497 (HC-BOMBAY) · Section 148
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ITAT Bangalore Affirms Substantive Compliance for Section 80JJAA Deduction Despite Delayed Form 10DA Filing
IIFL Samasta Finance Limited Vs DCIT
(2025) TaxCorp(LJ) 36496 (ITAT-BANGALORE) · Section 80JJAA
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Ahmedabad ITAT Quashes Penalty on Interest Disallowance: Bona Fide Claim under OTS Not Concealment under Section 271(1)(c)
Charotar Gas Sahkari Mandali Ltd Vs The Dy. CIT
(2025) TaxCorp(LJ) 36494 (ITAT-AHMEDABAD) · Section 271(1)(c)
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Bombay High Court Holds Insurance Proceeds for Death of Horses as Non-Taxable Capital Receipt for AY 1988-89; Rebukes Revenue’s Head Shifting Tactics
Poonawalla Estate Stud & Agricultural Farm Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 36491 (HC-BOMBAY) · Section 41(1)
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Gujarat High Court Quashes Assessment Due to Notice Served on Wrong Email, Upholds Principle of Audi Alteram Partem
Shraddha Developers Vs The National Faceless Assessment Centre & Anr.
(2025) TaxCorp(LJ) 36490 (HC-GUJARAT) · Section 148
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Bombay High Court Quashes ITAT’s Addition of Provision for Doubtful Debts to Book Profits Under Section 115JA for AY 1997-98; Holds Provision Not a ‘Reserve’
M.J. Exports Private Limited Vs The Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36489 (HC-BOMBAY) · Section 115JA
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Bombay High Court Orders Condonation of 24-Day Delay in Filing Form 10B, Ensuring Exemption under Section 11 for Charitable Trust Despite 9-Month Delay in Seeking Relief
Mirae Asset Foundation Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36488 (HC-BOMBAY) · Section 11
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