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Delhi ITAT Quashes Section 68 Additions Where Unsecured Loans Were Fully Repaid Through Banking Channels and Onus Discharged by the Assessee
Saroj Rani Vs ITO
(2025) TaxCorp(LJ) 35348 (ITAT-DELHI)
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SAFEMA Tribunal Affirms Benami Attachments: Mastermind’s Manipulative Land Acquisitions Unravelled Under Amended Benami Law
Hemraj Dhobhi Vs The Initiating Officer
(2025) TaxCorp(LJ) 35347 (ITAT-DELHI)
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Mumbai ITAT Quashes Section 68 Addition as Tax Paid on Declared Gross Receipts, Revises AO and CIT(A) Findings in ‘Raju Auto Garage’ Case
Ramel Ajit Singh Vs Income Tax Officer
(2025) TaxCorp(LJ) 35346 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rules Tenancy Surrender Taxable under Capital Gains, Not Section 56(2)(x)(b)(B); Deduction under Section 54F Allowed
Vasant Nagorao Barabde Vs DCIT
(2025) TaxCorp(LJ) 35345 (ITAT-MUMBAI) · Section 56(2)(x)(b)(B)
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Madras High Court Permits Section 80IB Deduction for AY 2006-07 Despite Return Filing Omission; Restriction under Section 80AC Applies Prospectively from AY 2007-08
Coromondel Cabeles P. Ltd Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 35344 (HC-MADRAS) · Section 80IB
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Madras High Court Rules Factory-Grown Button Mushroom Income Not Exempt as ‘Agricultural Income’ under Section 10(1); Clarifies Scope of Section 2(1A) Definition
British Agro Products (India) Pvt. Ltd Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35343 (HC-MADRAS)
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Madras High Court Denies Section 11(4A) Exemption to Microfinance Entity, Citing Lending Business as Non-Charitable
Kalanjiam Development Financial Services Vs Income Tax Officer
(2025) TaxCorp(LJ) 35342 (HC-MADRAS)
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Delhi High Court Upholds Deletion of Addition under Section 68; Recognizes Taxation of Inflated Purchase Proceeds in Hands of Group Entity
R B Farms And Estates Pvt. Ltd Vs PCIT
(2025) TaxCorp(LJ) 35341 (HC-DELHI)
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Delhi ITAT Curtails PCIT’s Revisional Power Under Section 263 in DLF Home Developers Case: Upholds AO’s Plausible Assessment
DLF Home Developers Limited Vs Pr.CIT
(2025) TaxCorp(LJ) 35340 (ITAT-DELHI)
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Mumbai ITAT Rules Taxability of Share Rights Entitlement Gains Under India-Saudi Arabia DTAA – Gains Taxable Only in Saudi Arabia
General Organization for Social Insurance Vs ACIT(IT)
(2025) TaxCorp(LJ) 35339 (ITAT-MUMBAI)
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Calcutta High Court Upholds Validity of Reassessment Based on Unexplained Bank Credit; Tribunal’s Order Overturned in Case Involving ₹1 Crore Transaction with Shell Company
Event Developers P. Ltd. Vs PCIT
(2025) TaxCorp(LJ) 35338 (HC-CALCUTTA)
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Delhi High Court Overturns Reassessment for Alleged Penny Stock Gains in DMC Shares, Citing Lack of Specific Evidence and Independent Application of Mind
CNB FINWIZ LTD Vs DCIT
(2025) TaxCorp(LJ) 35337 (HC-DELHI)
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Delhi High Court Sets Aside Section 153C Notice for AY 2021-22: Absence of Incriminating Material Fatal to Reassessment Proceedings
Panch Tatva Promoters Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35336 (HC-DELHI) · Section 153C
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Gujarat High Court Orders Revenue to Condone Delay in ITR for Non-Resident Seller Affected by COVID-19 Travel Restrictions; Refund of TDS Directed
Sunil Kumar Dalichand Bilakhia Vs CIT
(2025) TaxCorp(LJ) 35335 (HC-GUJARAT)
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Gauhati High Court Affirms Section 10(26) Exemption for Scheduled Tribe Member Working in Notified Area, Regardless of Original Domicile
Chyawan Prakash Meena Vs The CIT
(2025) TaxCorp(LJ) 35334 (HC-GAUHATI) · Section 10(26)
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Delhi High Court Upholds Revenue’s Revisionary Powers: Assessment Order Set Aside for Lack of Inquiry and Verification of Sundry Creditors
Delhi Gurgaon Super Connectivity Ltd Vs PCIT
(2025) TaxCorp(LJ) 35333 (HC-DELHI) · Section 263
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Gujarat High Court Sets Aside AO’s Assessment for Denial of Cross-Examination Despite Explicit Judicial Directions
Maa Padmavati Exports Vs THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR.
(2025) TaxCorp(LJ) 35332 (HC-GUJARAT)
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Chhattisgarh High Court Rules Revenue’s Disallowance of Delayed ESI/EPF Deposit under Section 143(1)(a) as Legally Unsustainable in Light of Debatable Jurisprudence
Raj Kumar Bothra Vs Deputy Commissioner Of Income Tax
(2025) TaxCorp(LJ) 35331 (HC-CHHATTISGARH) · Section 143(1)(a)
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Mumbai ITAT Rules Mesne Profits Received by Housing Society as Non-Taxable Capital Receipt Following Divergent High Court Views
Vile Parle Prarthana CHS Ltd Vs ACIT
(2025) TaxCorp(LJ) 35330 (ITAT-MUMBAI)
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Bangalore ITAT Nullifies Penalty under Section 271D: Cash Received on Property Sale Prior to 269SS Amendment Not a Contravention
Bhavanishanker Naik Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35329 (ITAT-BANGALORE) · Section 269SS
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