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Mumbai ITAT Upholds Deemed Dividend Addition Under Section 2(22)(e) Based on Substantial Shareholding and Questionable ROC Filings
Ajay S Dhumal Vs ITO-26(2)(4)
(2025) TaxCorp(LJ) 35389 (ITAT-MUMBAI)
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Gujarat High Court Invalidates Section 148 Notice for AY 2016-17: Reassessment Held Unlawful Due to Mere Change of Opinion on Capital Asset Classification
Aditya Hemang Patel Vs The ITO
(2025) TaxCorp(LJ) 35388 (HC-GUJARAT)
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Bombay High Court Sets Aside Reassessment Order for Breach of Natural Justice; Revenue Barred from Further Action Pending Proper Disposal of Assessee’s Objections
Kalpesh R. Varia HUF Through Karta Vs Income Tax Officer
(2025) TaxCorp(LJ) 35387 (HC-BOMBAY)
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Mumbai ITAT Allows Deduction of BSE/NSE and SEBI Charges Paid by Goldman Sachs (India) Securities, Distinguishes Non-Statutory Violations from Penal Payments
Goldman Sachs (India) Securities Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35386 (ITAT-MUMBAI)
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Delhi ITAT Rules Section 50 Inapplicable: Sale of Shares via Put Option Cannot Be Treated as Sale of Underlying Assets for STCG Purposes
Sangita Kshetry Vs ACIT
(2025) TaxCorp(LJ) 35385 (ITAT-DELHI)
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Ahmedabad ITAT Affirms CIT(A)’s Deletion of ₹3.5 Crore Addition under Section 68: Presumption by AO Not a Substitute for Evidence in Property Advance Case
Leela News Network Private Limited Vs The ACIT
(2025) TaxCorp(LJ) 35384 (ITAT-AHMEDABAD)
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ITAT Bangalore Orders Re-examination of Additions under Sections 69 and 56; Holds Non-Resident’s Procedural Lapse Not Willful, Permits Filing of Additional Evidence
Shri Gaurav Banerjee Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35383 (ITAT-BANGALORE)
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ITAT Mumbai Quashes Section 68 Addition on Cash Deposits During Demonetisation Citing Lack of Investigation and Reliance on Ad-Hoc Formula
Dhanaji Budhaji & Co. Vs Income Tax Officer
(2025) TaxCorp(LJ) 35382 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Sets Aside CIT(A) Order for Non-Compliance with Rule 46A(3); Directs Fresh Adjudication Ensuring Due Process for Additional Evidence
MG Housing Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 35381 (ITAT-DELHI) · Section 250(4)
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ITAT Bangalore Quashes Deemed Dividend Addition Under Section 2(22)(e); Finds Cash Seizure Merely Custodial, Not Personal Benefit
Dr. HM Venkatappa Vs The Dy.Commissioner of Income Tax
(2025) TaxCorp(LJ) 35380 (ITAT-BANGALORE)
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Delhi ITAT Rules Offshore Supply by Chinese Telecom Firm to Indian PSUs Not Taxable under Section 44BBB; Strikes Down CIT(IT)’s Section 263 Revision Order
Shenhzhen SDG Information Co. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35379 (ITAT-DELHI) · Section 263
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Delhi ITAT Rules Standard Flight Simulator Services Provided to Indian Pilots in Ethiopia Not Taxable as Fee for Technical Services (FTS); No Customization or Indian Nexus Found
Ethiopian Airlines Group Vs ACIT
(2025) TaxCorp(LJ) 35378 (ITAT-DELHI)
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Delhi ITAT Reaffirms Option Money from Share Sale in JV as Capital Receipt, Not Business Income, for Dabur Invest Corp.
Dabur Invest Corp Vs ACIT
(2025) TaxCorp(LJ) 35377 (ITAT-DELHI)
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Delhi High Court Orders Revenue to Grant Full TDS Credit to NRI Seller Despite Buyers’ Procedural Error in TDS Return Filing
Parag Keshav Bopardikar Vs ITO
(2025) TaxCorp(LJ) 35376 (HC-DELHI)
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Irish Court of Appeal Rules U.S. Transparent Parent Not Resident for DTAA; Denies Group Relief to Irish Subsidiaries
Susquehanna International Securities Limited Vs Foreign Court Ireland
(2025) TaxCorp(LJ) 35375 (HC-Forein) · Section 411
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Madras High Court Upholds Deduction of Bad Debt from Group Company Guarantee Loss as Business Expenditure
Star Investments Pvt. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35374 (HC-MADRAS)
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Madras High Court Upholds CBDT Circulars: No Vivad Se Vishwas Amnesty for Assessee with Disputed Tax Over ₹5 Crore from Search Assessments
Future Plus Enterprise Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35372 (HC-MADRAS)
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Delhi ITAT Affirms Excise Duty Exemption as Capital Receipt for P.C. Jeweller; Allows Fresh Claim Before CIT(A) Despite Prior Revenue Classification
P.C. Jeweller Limited Vs DCIT
(2025) TaxCorp(LJ) 35371 (ITAT-DELHI)
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Mumbai ITAT Orders Reference to Valuation Officer under Section 50C for Sale of Fixed Asset; Rejects Section 43CA Applicability in Absence of Inventory Treatment
Ritu Multitrade Services Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 35370 (ITAT-MUMBAI) · Sections 43CA, 50C
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Pune ITAT Upholds Assessee’s Short-Term Capital Gains as Genuine Amidst Lack of Evidence of Manipulation in Exchange-Traded Penny Stock Transactions
Sonal Ashish Shah Vs ITO
(2025) TaxCorp(LJ) 35369 (ITAT-PUNE)
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