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Mumbai ITAT Quashes Protective Additions for Unexplained Cash Credits and Expenditure in Absence of Direct Evidence—Reiterates No Double Taxation on Same Income
Vinay Ramanlal Shah Vs ACIT
(2025) TaxCorp(LJ) 35430 (ITAT-MUMBAI)
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Ahmedabad ITAT Rules in Favor of Assessee: Addition Under Section 69 for Capital Contribution Deleted for Want of Contrary Evidence as Assessee Demonstrates Loan Source Via Banking Channels
Kalidas Jivabhai Patel Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35429 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Confirms ACIT’s Jurisdiction in Limited Scrutiny; Clarifies Excess Additions Only Partially Void Under Section 143(2)
Rupen Marketing Pvt. Ltd Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35428 (ITAT-AHMEDABAD)
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Madras High Court Confirms Invalidity of Assessment Order Issued Without Mandatory DIN, Citing Strict Adherence to CBDT Circular
Laserwords US Inc. Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35427 (HC-MADRAS)
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Gujarat High Court Sets Aside CBDT’s Rejection of Condonation for Delayed Revised ITR Filing in Amalgamation Case, Orders Reconsideration
Praveg Limited Vs Chief Commissioner of Income Tax
(2025) TaxCorp(LJ) 35426 (HC-GUJARAT) · Section 119(2)(b)
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Madras High Court Affirms ITAT Ruling: Sugarcane Price Differential Allowed as Deductible Expenditure Only Upon Actual Receipt of Government Order
Sakthi Sugars Limited Vs The Commissioner of Income-tax
(2025) TaxCorp(LJ) 35425 (HC-MADRAS)
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Mumbai ITAT Rules Additions U/S 153A Invalid Without Incriminating Material Found in Search—Survey Documents on Firm Not Sufficient for Individual’s Assessment
Arun Mohanlal Joshi Vs ACIT
(2025) TaxCorp(LJ) 35424 (ITAT-MUMBAI) · Section 153A
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Delhi ITAT Holds No Dependent Agent PE for Zscaler Inc.; Marketing Support by Indian Entity Insufficient for Agency under India-US DTAA
Zscaler Inc. Vs DCIT
(2025) TaxCorp(LJ) 35423 (ITAT-DELHI)
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Chennai ITAT Rules Sacrifice of Profit Share on Induction of New LLP Partner Not Taxable as STCG for AY 2017-18; Revenue’s Goodwill Taxation Rejected
Gokulakrishna Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35422 (ITAT-CHENNAI)
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Mumbai ITAT Orders Reconsideration of Foreign Tax Credit Claim Denied for Delay in Filing Form 67; Holds Requirement as Directory, Not Mandatory
Hirachand Damji Dand Vs ACIT
(2025) TaxCorp(LJ) 35421 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Reassessment Beyond Three Years as Escaped Income Falls Below ₹50 Lakh Threshold Under Section 149(1)(b)
Ankita Ashok Wairkar Vs ITO
(2025) TaxCorp(LJ) 35420 (ITAT-MUMBAI)
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ITAT Mumbai Rules Exchange Gain on Imported Machinery Forms Part of Asset Cost, Deletes Section 143(1) Adjustment on Section 43A Exemption
Mahakoshal Refractories Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35419 (ITAT-MUMBAI) · Section 43A
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Ahmedabad ITAT Quashes Section 68 Addition: Acceptance of Partial Loan Repayment through Banking Channels Proves Discharge of Assessee’s Onus
Shani Prahladbhai Patel Vs The DCIT
(2025) TaxCorp(LJ) 35418 (ITAT-AHMEDABAD) · Section 68
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Rajkot ITAT Invalidates Reassessment for Jurisdictional Defects; Quashes Proceedings for Non-Compliance with Section 149(1)(b)
Mukesh Manekchand Sheth Vs The DCIT, ACIT
(2025) TaxCorp(LJ) 35417 (ITAT-RAJKOT) · Section 149(1)(b)
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Visakhapatnam ITAT Holds Mere Penny Stock Allegations Insufficient; LTCG Exemption Upheld under Section 10(38) Absent Direct Evidence of Manipulation
Ashok Kumar Agrawal Vs DCIT
(2025) TaxCorp(LJ) 35416 (ITAT-VISAKHAPATNAM)
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Mumbai ITAT Quashes Section 148 Reopening and Section 68 Addition Where Reassessment Triggered by Unreliable and Unsubstantiated Information; Assessee’s Appeal Allowed
Vidarbha Mining Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35415 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rejects Section 69A Addition: Criticizes AO for Mathematical Extrapolation Based on Two Bills Without Cross-Verifying Transferee’s Books
Vividham Sweets & Dry Fruits Vs DCIT
(2025) TaxCorp(LJ) 35414 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Quashes Retrospective Cancellation of Trust Registration by PCIT(Central) Due to Lack of Jurisdiction and Non-Applicability of Section 12AB(4) to Prior Assessment Years
Lala Sher Singh Memorial Jeevan Vigyan Trust Society Vs PCIT
(2025) TaxCorp(LJ) 35413 (ITAT-DELHI)
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Mumbai ITAT Reprimands Assessee for Suppressing Material Facts; Imposes ₹100 Token Cost for Lack of Diligence in Appeal Effect Proceedings
Tata AIA Life Insurance Company Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35412 (ITAT-MUMBAI)
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Kerala High Court Invalidates Delayed Assessment Orders: Upholds Mandatory Time Limit under Section 144C(13) for DRP-Directed Cases
IBS Software Services Private Limited Vs The CIT
(2025) TaxCorp(LJ) 35411 (HC-KERALA) · Section 144C
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