-
Visakhapatnam ITAT Invalidates Assessment for Want of Proper 153D Approval, Finds JCIT’s Approval Mechanical and Void Ab Initio
Bathina Kumara Swamy Reddy Vs DCIT
(2025) TaxCorp(LJ) 36445 (ITAT-VISAKHAPATNAM) · Section 153D
-
Bangalore ITAT Rules Appeals Invalid Due to Improper Authorization During Liquidation; Directors Lack Legal Standing to Represent Company Under CIRP
Karuturi Global Ltd Vs The Deputy / Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36444 (ITAT-BANGALORE)
-
Ahmedabad ITAT Declares Pre-2018 Sale of Renewable Energy Certificates as Non-Taxable Capital Receipt, Not Business Income
Mayur Dyechem Intermediates LLP Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36443 (ITAT-AHMEDABAD)
-
Bangalore ITAT Dismisses Revenue’s Appeal: Delay of 100 Days in Filing Held Unjustified Due to Insufficient Cause—Administrative Workload Not a Valid Excuse
Jayantilal Bhagwanchand Vs ITO
(2025) TaxCorp(LJ) 36442 (ITAT-BANGALORE)
-
Mumbai ITAT Clarifies Marriage Gift Exemption: Timing of Credit Not Determinative Under Section 56(2)(vii)
Dhruv Sanjay Gupta Vs Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36441 (ITAT-MUMBAI) · Section 56(2)(vii)
-
Mumbai ITAT Orders Re-examination of Section 194J TDS Liability on Aircraft Charter Payments; Finds Demand Based Solely on Tax Audit Report Without Proper Inquiry
Bombay Integrated Security (India) Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36440 (ITAT-MUMBAI) · Section 194J
-
ITAT Ahmedabad Quashes Time-Barred Reassessment Notice Issued Without Proper Income Escapement Analysis Where Amount Did Not Exceed Rs. 50 Lakh
Prakash Babulal Bhandari Vs Income Tax Officer
(2025) TaxCorp(LJ) 36439 (ITAT-AHMEDABAD)
-
ITAT Mumbai Rules Full Section 54F Deduction on LTCG from Surrender of Tenancy Rights Where Developer Paid for New Flat
Allauddin Noormohamed Kadiwala Vs ITO
(2025) TaxCorp(LJ) 36438 (ITAT-MUMBAI)
-
Chhattisgarh High Court Holds TCS Not Applicable on Compounding Fees Collected from Illegal Miners: No Legislative Mandate under Section 206C(1C) of the Income Tax Act
District Mining Officer Vs The DCIT
(2025) TaxCorp(LJ) 36437 (HC-CHHATTISGARH) · Section 206C(1C)
-
Karnataka High Court Upholds PCIT’s Section 263 Revision: Absence of AO’s Express Finding on TDS Disallowance Justifies Intervention
TE Connectivity India Pvt. Ltd Vs The PCIT
(2025) TaxCorp(LJ) 35441 (HC-KARNATKATA)
-
Kerala High Court Rebukes ITAT Cochin Bench for Defying Judicial Hierarchy and Failing to Decide Assessee's Restored Appeal on Merits
Cool Minds Technologies Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35440 (HC-KERALA)
-
ITAT Third Member Rules in Favour of Assessee: Penalty Under Section 271(1)(c) Not Attracted Where Deduction Claim Under Section 54F Withdrawn Due to Builder’s Delay
Sahil Vachani Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35439 (ITAT-DELHI)
-
ITAT Pune Rules Against Retrospective Application of Section 11(3) Amendment: Trust’s Utilization of Accumulated Income Before March 31, 2023 Deemed Valid
Yashwantrao Chavan Maharashtra Open University Vs CIT
(2025) TaxCorp(LJ) 35438 (ITAT-PUNE)
-
Mumbai ITAT Upholds Taxability of Deferred Sales Tax Waiver as Revenue Benefit Under Section 28(iv): Assessee’s Appeal Rejected
Oricon Enterprises Ltd Vs DCIT
(2025) TaxCorp(LJ) 35437 (ITAT-MUMBAI) · Section 28(iv)
-
Mumbai ITAT Holds That Bajaj Auto's Trade Discounts to Dealers Are Not Commission: No TDS Liability under Section 194H
Bajaj Auto Limited Vs The Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 35436 (ITAT-MUMBAI) · Section 40(a)(ia)
-
Gujarat High Court Affirms DTAA Override on TDS Rate: Section 206AA’s 20% Not Mandatory for Non-Residents Without PAN
Adani Wilmar Ltd Vs CIT
(2025) TaxCorp(LJ) 35435 (HC-GUJARAT) · Section 90(2)
-
Kerala High Court Invalidates Additional Eligibility Condition Imposed by CBDT for Settlement Applications Filed Before 30 September 2021
Aayana Charitable Trust Vs DCIT
(2025) TaxCorp(LJ) 35434 (HC-KERALA)
-
Karnataka High Court Directs “Nil TDS Certificate” for Flipkart Employee on FSOP Compensation, Labels Revenue’s Rejection as Illegal
Manjeet Singh Chawla Vs CIT
(2025) TaxCorp(LJ) 35433 (HC-KARNATKATA)
-
ITAT Chennai Declares Second Appeal Infructuous: Dual Appeals on Same Assessment Order by Cooperative Marketing Society Dismissed
The Arni Agri Producers Cooperative Marketing Society Ltd Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35432 (ITAT-CHENNAI)
-
Reassessment Order Quashed by Mumbai ITAT Due to Undated, Factually Incorrect Reasons and Non-Applicability of Section 56(2)(vii)(c) on Pre-Amendment Share Gifts
Prema Mukesh Jhalani Vs ITO
(2025) TaxCorp(LJ) 35431 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.