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Bangalore ITAT: Revenue Oversteps by Reassessing After PCIT Quashes Assessment Order Without Fresh Directions Under Section 264
Changappa Pemmaiah Biddamada Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36692 (ITAT-BANGALORE) · Section 264
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Delhi ITAT Affirms Tax Addition on Chartered Accountant for Bogus LTCG Accommodation Entries; Allows Limited Deduction for Related Expenditure
Deepak Batra Vs DCIT
(2025) TaxCorp(LJ) 36691 (ITAT-DELHI)
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Delhi ITAT Rules Maintenance, Training, and Support Services Linked to Software Sale Not Taxable as FTS under India-Singapore DTAA, Citing Lack of 'Make Available' Satisfaction
Veritas Storage [Singapore] Pte Ltd Vs The Dy.C.I.T.
(2025) TaxCorp(LJ) 36690 (ITAT-DELHI)
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Delhi ITAT Bars Revenue from Re-examining 10AA/80IA Exemption After Initial Year’s Acceptance of New Unit Status
Orient International Vs Asst. CIT
(2025) TaxCorp(LJ) 36689 (ITAT-DELHI) · Section 10AA
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Delhi ITAT Affirms Full Section 10AA and 80IA Exemption to New Manufacturing Unit: Subsequent Year Challenges Barred After Initial Approval
Orient International Vs The ACIT
(2025) TaxCorp(LJ) 36688 (SC) · Section 10AA
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Allahabad High Court Upholds Section 129(1)(b) GST Penalty on Goods Seized Without Documents, Rejects ‘Owner’ Claim Raised Only at Appellate Stage
Shree Maa Trading Company And 2 Others vs State of U.P and 3 Ors
(2025) TaxCorp(IDT) 11491 (HC-ALLAHABAD)
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Mumbai ITAT Rules Possession Date Decisive for Section 54 Exemption: Payment and Agreement Date Irrelevant in Under-Construction Property Cases
Payal Kishore Kulchandani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36687 (ITAT-MUMBAI)
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Delhi ITAT Declares Assessment Void: Absence of 143(2) Notice by Jurisdictional AO Renders Order Unsustainable Where No Section 127 Transfer Order is Passed
Kusum Dube Vs ITO
(2025) TaxCorp(LJ) 36686 (ITAT-DELHI) · Section 143(2)
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Mumbai ITAT Holds No TDS Liability on Foreign Agent’s Commission for Services Rendered Outside India – Section 40(a)(i) Disallowance Quashed
Manisha Kiran Temkar Vs ACIT
(2025) TaxCorp(LJ) 36685 (ITAT-MUMBAI) · Section 40(a)(i)
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Chennai ITAT Affirms Section 87A Rebate Eligibility for Assessee Opting for Section 115BAC, Includes Long-Term Capital Gains in Absence of Specific Exclusion
Venkatachalam Venkatraman Vs Income Tax Officer
(2025) TaxCorp(LJ) 36684 (ITAT-CHENNAI) · Section 87A
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Bombay High Court Affirms 80IA Deduction on Interest from FDs and TDS Refunds Linked to Core Port Operations in Gateway Terminals Case
Gateway Terminals India Pvt. Ltd Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 36683 (HC-BOMBAY)
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Gujarat High Court Directs Inclusion of Voluntary Pre-IDS Tax Payment as Part of Income Declaration Scheme Compliance for Co-Owner Assessee
Vimalkumar Lallubhai Patel Vs The PCIT
(2025) TaxCorp(LJ) 36681 (HC-GUJARAT)
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Gujarat AAR Rules No GST on Optional Dormitory Accommodation Provided to Employees; ITC Allowed for Both Employee and Student Trainee Facilities
In the matter of Suzuki Motor Gujarat Pvt Ltd.
(2025) TaxCorp(IDT) 11489 (AAR)
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Supreme Court Upholds Bar on Seizure of Unaccounted Silver, Currency, and Mobiles During GST Search: Review Petition by Revenue Dismissed
Commissioner of CGST vs Deepak Khandelwal
(2025) TaxCorp(IDT) 11488 (SC)
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Odisha AAR Clarifies GST Applicability: Branded, Pre-Packaged Rice and Wheat Flour Above 25 kg Attract Tax as per Amended Rate Notification
In the matter of Eastern Zone Industries Pvt. Ltd.
(2025) TaxCorp(IDT) 11487 (AAR)
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Odisha AAR Affirms Zero-Rated GST Status for Logistics Services Rendered to SEZ Unit for Bauxite Movement
In the matter of Advait Mining and Constructions LLP
(2025) TaxCorp(IDT) 11486 (AAR)
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Karnataka AAR Clarifies GST Exemption for Maize-Based Cattle Feed: Direct Consumption Exempt, Ingredient Use Taxable at 5%
In the matter of Bhageerathi Foods
(2025) TaxCorp(IDT) 11485 (AAR)
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Odisha Medical Corporation Recognized as Government Entity, But GST Exemption Denied for Mixed Supply of Goods and Services: Odisha AAR
In the matter of Odisha State Medical Corporation Ltd
(2025) TaxCorp(IDT) 11484 (AAR)
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Karnataka AAR Clarifies GST Rates: Pure Supply of Artificial Turf/Grass at 12%, Installation as Works Contract at 18%
In the matter of New Horizon Development Company Pvt. Ltd.
(2025) TaxCorp(IDT) 11483 (AAR)
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Karnataka AAR Holds BMRCL Not a ‘Government Authority’—Metro Station Concession Activity Not GST Exempt
In the matter of Bangalore Metro Rail Corporation Ltd.
(2025) TaxCorp(IDT) 11482 (AAR)
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