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Orissa High Court Rules Revenue Cannot Withhold GST Refund Solely on Anticipated Appeal; Refusal without Pending Proceedings Deemed Legally Unsustainable
Rashmi Agency Vs Deputy Commissioner CT & GST & Ors
(2026) TaxCorp(IDT) 12551 (HC-ORISSA)
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Guwahati ITAT Orders AO to Re-examine Scheduled Tribe Employee’s Section 10(26) Salary Exemption Claim for Work-from-Home from Meghalaya
Wantei Kupar Warjr Vs ACIT
(2026) TaxCorp(LJ) 38290 (ITAT-GAUHATI)
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Delhi ITAT Holds Salary for Services Rendered in Australia Not Taxable in India Under Article 15 of India-Australia DTAA; Disallows Foreign Tax Credit Claim
Kapil Gupta Vs ITO
(2026) TaxCorp(LJ) 38289 (ITAT-DELHI)
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Mumbai ITAT Affirms Exemption of Inland Haul Charges Under Article 8 of India-China DTAA—Composite Transportation Activity Recognized
COSCO Container Lines Vs DCIT
(2026) TaxCorp(LJ) 38288 (ITAT-MUMBAI)
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Delhi ITAT Orders CIT(E) to Grant 12A & 80G Registration to Oxford and Cambridge Society of India: Scholarship Grants to Indian Students for Overseas Education Do Not Breach Section 11(1)(c)
The Oxford and Cambridge Society of India A-31 Vs CIT
(2026) TaxCorp(LJ) 38287 (ITAT-DELHI) · Sections 12A, 80G
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Gauhati High Court Mandates Exclusion of Rectification Proceedings Period in GST Appeal Limitation Calculations: Section 14 of Limitation Act Held Applicable
Debabrata Bhowmick v. Union of India & Ors
(2026) TaxCorp(IDT) 12550 (HC-GAUHATI)
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Bombay High Court Nullifies GST Proceedings Due to Improper Digital Service and Denial of Personal Hearing
Evergreen Recyclekaro (India) Limited Vs Principal Commissioner of State Tax, Konkan Bhavan, Belapur & Ors
(2026) TaxCorp(IDT) 12549 (HC-BOMBAY)
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Calcutta High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years Under GST Law: SBI Case Sets Limitation Benchmark
State Bank of India vs Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate
(2026) TaxCorp(IDT) 12548 (HC-CALCUTTA)
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Supreme Court Upholds GST Authorities’ Power of Arrest Under Section 69: Writ Petition Challenging Constitutional Validity Dismissed
Rakesh Kumar vs Union of India & Anr.
(2026) TaxCorp(IDT) 12547 (SC)
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Bangalore ITAT Recognizes Section 54F Exemption for Under-Construction Flat Despite Delay in Sale Deed Registration: Substantial Payment Within Statutory Period Sufficient
Viswanathan Padmanabhan Vs Income Tax Officer
(2026) TaxCorp(LJ) 38286 (ITAT-BANGALORE) · Section 54F
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Mumbai ITAT Quashes Arbitrary 15% Addition on Demonetisation Cash Sales, Affirms Sales Duly Recorded in VAT Returns Cannot Be Treated as Unexplained Deposits without Books Rejection
Mangilal Nemichand Jain Vs ITO
(2026) TaxCorp(LJ) 38285 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Rules Payments for Overseas Commission and Order Follow-up Not Fee for Technical Services; No TDS Obligation Under Section 195 Without Written Agreement
Ajay Sharma Vs ITO
(2026) TaxCorp(LJ) 38284 (ITAT-DELHI) · Section 195
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ITAT Bangalore Affirms Deduction of GST Paid Before Due Date of Return Filing Despite Outstanding Status in Audit Report
Javid Bagwan Vs ITO
(2026) TaxCorp(LJ) 38283 (ITAT-BANGALORE) · Sections 43B, 139(1)
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Bangalore ITAT Upholds Charitable Trust’s Section 11 Exemption Despite Late Filing of Form 10B, Citing Directory Nature of Filing Requirement
Anasuya Foundation Vs Income Tax Officer
(2026) TaxCorp(LJ) 38282 (ITAT-BANGALORE)
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Gujarat High Court Affirms: No Refund of Pre-GST VAT Credit Transitioned to GST—Re-credit Permitted for Utilization, Not Refund
Dilip Babubhai Patel vs State of Gujarat & Anr.
(2026) TaxCorp(IDT) 12546 (HC-GUJARAT)
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GSTAT Principal Bench Transfers ITC Refund Appeals to Ghaziabad, Flags Portal Error Listing Departmental Officers as Appellants
Commissioner of CGST, Noida Commissionerate through Assistant Commissioner, Division-VI vs CGS Apparel Pvt. Ltd
(2026) TaxCorp(IDT) 12545 (GSTAT-Delhi)
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GSTAT Delhi Mandates Dual Mode of Service on Revenue: Registered Post Directed After E-Service Failure in GST Appeal
A & T Security Services Private Limited vs Additional Commissioner, CGST Delhi West & Ors.
(2026) TaxCorp(IDT) 12544 (GSTAT-Delhi)
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Delhi ITAT Rules Cloudera Inc.'s Professional Service Fees as Taxable FTS/FIS under Act & US DTAA; Subscription Income Not Taxable as Royalty or FTS
Cloudera Inc. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38281 (ITAT-DELHI)
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Mumbai ITAT Holds No Disallowance Under Section 14A Where No Expenditure Claimed: Presumptive Taxation under Section 44AD Precludes Hypothetical Additions
Prem Nandkumar Kalati Vs DCIT
(2026) TaxCorp(LJ) 38280 (ITAT-MUMBAI) · Section 14A
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Hyderabad ITAT Affirms Retrospective Adjustment of Excess Charitable Application Prior to Finance Act 2021 Amendment: Relief Granted to Trust for AY 2017-18 Based on Commercial Principles
Nizamia Hyderabad Womens Association Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 38279 (ITAT-HYDERABAD)
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