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Delhi High Court Quashes Reassessment Order under Section 148A(d) for AY 2017-18: Order Held Beyond Scope of Show Cause Notice Alleging Foreign Remittances
Independent News Service Pvt. Ltd Vs The Assessing Officer
(2025) TaxCorp(LJ) 36486 (HC-DELHI) · Section 148A(d)
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Delhi High Court Upholds ITAT Relief on Section 50C Addition, Affirms Circle Rate at Transaction Date as Decisive for FY 2013-14
Thomson Press (India) Ltd Vs PCIT
(2025) TaxCorp(LJ) 36484 (HC-DELHI) · Section 50C
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Delhi ITAT Rules Export Promotion Incentives as Capital Receipts; Exempts Jindal Saw from Tax under Both Normal Provisions and MAT
Jindal Saw Ltd Vs DCIT
(2025) TaxCorp(LJ) 36483 (ITAT-DELHI)
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Mumbai ITAT Upholds Flexible Set-Off of Business Loss Against Long-Term Capital Gains Under Section 71(2); Validates Strategic Tax Planning Absent Any Statutory Sequence
Priya Kapil Todarwal Vs Income Tax Officer
(2025) TaxCorp(LJ) 36482 (ITAT-MUMBAI)
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Delhi ITAT Confirms Valid Issuance of Reassessment Notice Under Section 148 Despite Delayed Service: Active Participation by Assessee Triggers Section 292BB
Varun Gupta Vs The I.T.O
(2025) TaxCorp(LJ) 36481 (ITAT-DELHI) · Sections 149(1)(b), 292BB
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Delhi ITAT Orders Grant of Section 12A and 80G Registration to Electric Vehicle Trust—CSR-Funded Activities Deemed Charitable Despite Revenue's Commerciality Allegation
Rasha Welfare Foundation Vs The C.I.T.
(2025) TaxCorp(LJ) 36480 (ITAT-DELHI) · Sections 12A, 80G
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Kerala High Court Invalidates Reassessment Under Section 147 Initiated Merely on Change of Opinion After Four Years—Emphasizes Impermissibility of Review Without Fresh Tangible Material
SI PROPERTY (KERALA) PVT. LTD Vs The CIT
(2025) TaxCorp(LJ) 36479 (HC-KERALA)
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Bombay High Court Allows 2900-Day Delay in Section 260A Appeal Due to Improper Service of ITAT Order to Assessee, Rules CA Not Recognised Agent for Final Orders
Neelam Ajit Phatarpekar Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36478 (HC-BOMBAY)
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ITAT Bangalore Grants Condonation of 500+ Days’ Delay to State Nephrourology Institute; Faulty Professional Advice and COVID-19 Held Sufficient Cause
Institute of Nephrourology Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36477 (ITAT-BANGALORE)
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Mumbai ITAT Exempts Irish Reinsurer from Indian Taxation: No PE Established, Indian Subsidiary Not a Dependent Agent
RGA International Reinsurance Company Limited Vs DCIT(IT)-4(1)(1)
(2025) TaxCorp(LJ) 36476 (ITAT-MUMBAI)
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Amritsar ITAT Affirms Eligibility of Section 80-IA Deduction Despite Delay in Filing Form 10CCB, Holds Filing Before Assessment Completion is Sufficient
Universal Biomass Energy Pvt. Ltd. Vs NFAC
(2025) TaxCorp(LJ) 36475 (ITAT-AMRITSAR)
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Mumbai ITAT Allows Full Depreciation on Office Premises Registered Mid-Year Despite Deferred Payment: Section 32 Revisited
New Rampgreen Technologies Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36474 (ITAT-MUMBAI)
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Telangana High Court Rules Routine Business Payments to Parent Company Not 'Deemed Dividend' under Section 2(22)(e); Quashes ITAT Remand Order Relying on CBDT Circular and Judicial Precedents
Prasad Film Laboratories Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36473 (HC-AP) · Section 2(22)(e)
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Bombay High Court Directs CIT(E) to Condone Delay in E-Verification of Audit Report for Charitable Trust, Emphasizes Justice-Oriented Approach
Kotak Family Foundation Vs CIT
(2025) TaxCorp(LJ) 36472 (HC-BOMBAY)
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Gujarat High Court Invalidates Reassessment Notice under Section 148 for AY 2016-17 Due to Time Bar Post Supreme Court’s Rajeev Bansal Ruling
Saroj Predhiman Kaw Vs DCIT
(2025) TaxCorp(LJ) 36471 (HC-GUJARAT) · Sections 148A(b), 148
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Gujarat High Court Sets Aside Faceless Assessment for Non-Compliance with SOP on Section 142(1) Notices; Mandates Fresh Assessment After Physical Notice
Hiraben Pragjibhai Tala Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer & Anr.
(2025) TaxCorp(LJ) 36470 (HC-GUJARAT)
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Bombay High Court Invalidates BPCL Reassessment: Absence of Material Non-Disclosure Bars AO from Reopening After Four Years
Bharat Petroleum Corporation Ltd. Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36469 (HC-BOMBAY)
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Interest Disallowance Under Section 40(a)(ia) Unwarranted Where Business Income Declared on Presumptive Basis Under Section 44AD: Ahmedabad ITAT
Rushabh Rameshbhai Prajapati Vs DCIT
(2025) TaxCorp(LJ) 36468 (ITAT-AHMEDABAD) · Section 40(a)(ia)
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Mumbai ITAT Sets Aside Section 263 Revision as Assessment Order Against Amalgamating Bank Cannot Prejudice Amalgamated Entity Post-Merger
Union Bank of India Vs DCIT
(2025) TaxCorp(LJ) 36467 (ITAT-MUMBAI) · Section 263
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Mumbai ITAT Affirms Taxpayer’s Right to Opt for Section 115BAC in Current Year Despite Prior Year Denial Due to Procedural Delay
Madan Lachhmandas Asrani Vs ITO
(2025) TaxCorp(LJ) 36466 (ITAT-MUMBAI) · Section 115BAC
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