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Mumbai ITAT Rules Redemption of ULIP as Capital Gains, Allows Indexation and TDS Credit; Exclusion of Section 10(10D) Provisos for AY 2017-18 Reaffirmed
Selina N. Sheth Vs ITO
(2025) TaxCorp(LJ) 36725 (ITAT-MUMBAI)
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Bangalore ITAT Recognizes Affidavit Evidence for Cost of Improvement in Capital Gains Calculation; Relief Granted Despite 17-Year Documentation Gap
Hari Mohan Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36724 (ITAT-BANGALORE)
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Hyderabad ITAT Rules Foreign Remittances for Business Support Services to ADP Australia Not Taxable as FTS; Disallowance Under Section 40(a)(i) Set Aside
ADP Private Limited Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36723 (ITAT-HYDERABAD) · Section 40(a)(i)
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Mumbai ITAT Invalidates Assessment Order Issued in Name of Amalgamated Vijaya Bank, Confirms Legal Nullity Post-Merger with Bank of Baroda
Bank of Baroda (“e-Vijaya Bank”) Vs ACIT
(2025) TaxCorp(LJ) 36722 (ITAT-MUMBAI)
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Bombay High Court (Goa Bench) Directs Refund of Unutilized Compensation Cess ITC on Coal Used for Zero-Rated Export of Kraft Paper, Rejecting Revenue’s Restrictive Interpretation
Sukraft Recycling Private Limited vs Union of India & Ors
(2025) TaxCorp(IDT) 11526 (HC-BOMBAY)
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Madras High Court Declines Early Intervention in GST Dispute over Mauritius Supreme Court Construction: Directs Contractor to Respond to Show Cause Notice
Renaatus Projects Private Limited vs. The Joint Director & Anr.
(2025) TaxCorp(IDT) 11525 (HC-MADRAS)
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Supreme Court Upholds Delhi HC’s Notice to Revenue on ITC Admissibility in GST Refunds, Rejects Revenue’s SLP
Special Commissioner Zone - 11 & Ors vs Hybon Technologies Private Limited
(2025) TaxCorp(IDT) 11524 (SC)
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Delhi High Court to Examine Revenue’s Powers on ITC Admissibility During Refund Proceedings—Notice Issued, Objection to Writ Maintainability Overruled
Hybon Technologies Private Limited vs. Special Commissioner, Zone 11 & Ors
(2025) TaxCorp(IDT) 11523 (HC-DELHI)
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West Bengal AAR Holds PVC Raincoats Taxable at 18% GST as “Plastic Articles”—Rejects Classification as Apparel
In the matter of Waterproof Products Manufacturers & Traders Welfare Association
(2025) TaxCorp(IDT) 11522 (AAR)
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Delhi High Court Upholds Validity of Reassessment under Section 147/144B, Limits Scope of Remand to ‘Surviving Period’ Inquiry, Denies Writ on Availability of Statutory Remedies
Meena Chawla Vs ITO
(2025) TaxCorp(LJ) 36721 (HC-DELHI) · Section 147
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Delhi ITAT Affirms CIT(A) Deletion of Disallowance on Entire Purchases, Citing Sufficient Evidence Provided by Assessee Despite Partial Supplier Irregularities
Spectra Televentures Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36720 (ITAT-DELHI)
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Ahmedabad ITAT Partly Upholds Penalty, Reduces Quantum to Rs. 10,000 for Isolated Non-Compliance with Section 142(1) Notices; Emphasizes Need for Separate Penalty Initiations for Each Default
Harshadkumar Bhogilal Raval Vs Income Tax Officer
(2025) TaxCorp(LJ) 36719 (ITAT-AHMEDABAD) · Section 271(1)(b)
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Delhi ITAT Directs Grant of Section 80G Approval to Health-Oriented Charitable Trust, Citing Absence of Statutory Violation by Revenue
Saraswati Memorial Trust Vs CIT(E)
(2025) TaxCorp(LJ) 36718 (ITAT-DELHI) · Section 80G(5)(iii)
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Mumbai ITAT Endorses 3% Addition on Alleged Bogus Purchases Under Section 69C in Absence of Books Rejection
KDM Impex Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36717 (ITAT-MUMBAI) · Section 69C
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West Bengal AAR Clarifies 12% GST on RBI Accommodation Under Contracted Rate, Disregards TDS Treatment Under Income Tax Act
In the matter of Orsino Hotels & Resorts LLP
(2025) TaxCorp(IDT) 11521 (AAR)
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Gujarat AAR Deems ‘Freedeem’ Discount App as E-Commerce Operator; Mandates State-Wise GST Registration, TCS Collection, Excludes RCM Liability under Section 9(5)
In the matter of DSoft Innovations LLP
(2025) TaxCorp(IDT) 11520 (AAR)
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Hotel Accommodation with Meal Plans: GST Rate at 18% Only if Combined Daily Value Exceeds ₹7,500, Rules West Bengal AAR—Separate Invoicing of Food & Room Charges Irrelevant
In the matter of Orsino Hotels & Resorts LLP (formerly known as Hotel Pine Tree Spa Resort)
(2025) TaxCorp(IDT) 11519 (AAR)
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Delhi ITAT Sets Aside PCIT’s Section 263 Revision: AO’s Due Inquiry on Share Application Money Upheld
Surya Roshni Limited Vs Pr.CIT-7
(2025) TaxCorp(LJ) 36716 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment Issued Post-Amendment Under Section 148A; Dispatch Date After 1 April 2021 Triggers Mandatory New Procedure
RBA Buildtech Pvt. Ltd. Vs Dy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36715 (ITAT-DELHI) · Section 148A
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Mumbai ITAT Rules: Leased Aircraft Presence in India Not Sufficient to Constitute Permanent Establishment Under India-Ireland DTAA; Lease Rentals Not Taxable
Sunflower Aircraft Leasing Limited Vs ACIT
(2025) TaxCorp(LJ) 36714 (ITAT-MUMBAI)
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