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Pure Reimbursements to Parent (Horiba Japan) for IT, Travel, and Seconded Employee Salary Not Taxable Nor Subject to TDS in India
Horiba India Private Limited Vs Assessment Unit, National Faceless Assessment Centre Income-tax Department
(2026) TaxCorp(LJ) 38265 (ITAT-DELHI) · Section 40(a)(i)
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Hyderabad ITAT Quashes Section 271DA Penalty for Absence of Jurisdictional Satisfaction in Assessment Order
Vasavi Developers Vs The Assistant Commissioner of Income Tax, The Deputy Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38264 (ITAT-HYDERABAD) · Section 271DA
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Mumbai ITAT Declares Interest Earned on Nostro Accounts and Intra-Bank Placements as Non-Taxable for Barclays Bank PLC; Clarifies Scope of Section 9(1)(v)(c) on Overseas Interest
Barclays Bank PLC Vs Addl. CIT
(2026) TaxCorp(LJ) 38263 (ITAT-MUMBAI)
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Delhi ITAT Criticizes AO for Assigning ‘Nil’ Construction Value in Family Settlement; Orders Revaluation Based on Circle Rates in Accordance with DRP and Government Notification
Isha Kacker Vs Assistant Commissioner
(2026) TaxCorp(LJ) 38262 (ITAT-DELHI)
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Chennai ITAT Upholds Merchant Banker’s Share Valuation, Rejects AO’s Method Under Rule 11UAC in Cross-Border Share Sale to Geopetrol International
Geo Finanace Petroleum SA Vs DCIT
(2026) TaxCorp(LJ) 38261 (ITAT-CHENNAI)
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Cochin ITAT Affirms TDS under Section 194J for Professional Teachers: Assessee Not Liable as Employer under Section 192
Brilliant Study Centre Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38260 (ITAT-COCHIN) · Sections 192, 194J
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ITAT Bangalore Directs AO to Re-examine NRI’s Deduction of Travel Expenses against Capital Gains on House Sale, Emphasizes Proximate Connection to Transfer under Section 48(1)
Santanu Arun Nandi Vs ITO
(2026) TaxCorp(LJ) 38259 (ITAT-BANGALORE)
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ITAT Agra Rules in Favour of Retrospective Application of Section 12A Registration for Pending Assessments
Shri 1008 Digambar Jain Atishay Kshetra Papoura Ji Vs ITO
(2026) TaxCorp(LJ) 38258 (ITAT-AGRA) · Section 12A
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Agra ITAT Third Member Invalidates PCIT’s Revision Order for Breach of Natural Justice; Orders De Novo Proceedings After Finding Inadequate Opportunity to the Assessee
Narendra Kumar Vs PCIT-I
(2026) TaxCorp(LJ) 38257 (ITAT-AGRA)
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Chennai ITAT Declares Penalty Order Under Section 271E Void Due to Invalid Reassessment—Foundation of Jurisdiction Lacking in Notice Issuance
Rathinam Viswanathan Vs The DCIT
(2026) TaxCorp(LJ) 38256 (ITAT-CHENNAI) · Section 271E
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Borrowed Services from McKinsey & Company Lme Not Taxable as FTS or Business Profits in Absence of Permanent Establishment under India-UK DTAA
Mckinsey & Company Lme Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38255 (ITAT-MUMBAI)
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Bombay High Court Rules Revenue Liable for Interest on Income Tax Refunds Delayed by Administrative Failures, Not Assessee’s Fault
Bedmutha Industries Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38254 (HC-BOMBAY)
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Patna ITAT Nullifies Patna Assessing Officer’s Jurisdiction Over Kolkata-Based AOP; Assessment Orders Held Void Due to PAN Allotment Error
Dream Projects Vs ITO
(2026) TaxCorp(LJ) 38253 (ITAT-PATNA)
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Ahmedabad ITAT Nullifies Penalty for Alleged Concealment Where Employer Defaulted on TDS Deposit: No Tax Evasion Intent Found
Sanjoy Santosh Sikdar Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38252 (ITAT-AHMEDABAD) · Section 271(1)(c)
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Mumbai ITAT Deletes Section 69A Addition for Demonetisation Cash Deposit, Accepts Milk Sales and Opening Cash as Legitimate Source
Pushpavati Janardhan Rao Vs Income Tax Officer
(2026) TaxCorp(LJ) 38251 (ITAT-MUMBAI) · Section 69A
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ITAT Mumbai Affirms Allowability of Business Expenditure Despite Erroneous Classification; Disallows Selective Section 145A Adjustment on Excise Duty in Siemens Limited Case
Siemens Limited Vs DCIT
(2026) TaxCorp(LJ) 38250 (ITAT-MUMBAI) · Section 145A
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Unexplained Cash Deposits of Rs. 2.95 Crore Attracts Section 69A and 115BBE: Delhi ITAT Upholds Addition for Discrepancy in GST and Accounting Records
Lokesh Thakur Vs Assessing Officer
(2026) TaxCorp(LJ) 38249 (ITAT-DELHI) · Section 69A
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Mumbai ITAT Disallows Section 68 Addition: No Fresh Cash Infusion in Group Cheque Rotation; Double Taxation Barred on Settled Accommodation Entry
Madhuban Motors Private Limited Vs The ACIT
(2026) TaxCorp(LJ) 38248 (ITAT-MUMBAI) · Section 68
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Legal Services by Non-UK Partners Not Taxable as FTS, Orders AO to Examine Taxability Under Respective DTAAs
Herbert Smith Freehills LLP Vs CIT
(2026) TaxCorp(LJ) 38247 (ITAT-DELHI)
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Mumbai ITAT Overturns CIT(E)’s Denial of Section 12AB Registration: Delay in Form No. 10AB and Memorandum Amendments Not Sufficient Grounds
Inspira Global Foundation Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38239 (ITAT-MUMBAI)
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