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ITAT Ahmedabad Quashes Disallowance under Section 37: Death of Proprietor and GST Cancellation Not Sufficient Grounds for Purchase Addition
K R Solvent LLP Vs DCIT
(2026) TaxCorp(LJ) 38197 (ITAT-AHMEDABAD)
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Mumbai ITAT Allows Full Deduction for NBFC’s Debenture Issue Expenses Under Section 37(1); Disallows Amortisation Under Section 35D
Nuvama Wealth Finance Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38196 (ITAT-MUMBAI)
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ITAT Chennai Orders Grant of Section 80G Approval to Trust Engaged in Rural Empowerment and Skill Development Despite Revenue Generation
Dr. Soundram Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38195 (ITAT-CHENNAI) · Section 80G(5)
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Delhi ITAT Clarifies: No Doctrine of Merger Between Orders u/s 143(1) and 143(3); Dismisses Appeal for Lack of Grievance
Marmo Home Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38194 (ITAT-DELHI)
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Chennai ITAT Exonerates Sundaram Finance from Penalty under Section 270A: Bona Fide Reliance on Jurisdictional High Court Precedent Shields Assessee on Bad Debt Recovery Issue
Sundaram Finance Limited Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38193 (ITAT-CHENNAI)
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ITAT Chennai Rules Web Hosting Fees Not Royalty: No Right to Use Equipment or IP Transferred Under India-USA DTAA
ZOHO Corporation Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38192 (ITAT-CHENNAI)
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Mumbai ITAT Affirms Allowability of Business Development Expenses and Depreciation on Director-Registered Vehicles in Absence of Contradictory Evidence
Riverside Industries Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38191 (ITAT-MUMBAI)
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Gauhati High Court Quashes GST Assessment for Lack of Proper Show Cause Notice: Summary DRC-01 Held Insufficient to Initiate Proceedings under Section 73
Riyan Enterprises And Anr Vs The State Of Assam And 2 Ors
(2026) TaxCorp(IDT) 12433 (HC-GAUHATI)
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Kerala High Court Rules ISD Registration Not Mandatory for ITC Distribution Prior to April 1, 2025; Quashes GST Demand and Penalty on Cross-Charge Transactions
Intertek India Pvt Ltd vs Assistant Commissioner of Central Tax and Central Excise
(2026) TaxCorp(IDT) 12432 (HC-KERALA)
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Kerala High Court Upholds Detention of Arecanut Consignment and Vehicle Pending Title Adjudication Under GST Law
Jamaludin Vs. The Commissioner of State Tax
(2026) TaxCorp(IDT) 12431 (HC-KERALA)
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Gauhati High Court Quashes GST Demand on Bona Fide Purchaser Where Supplier Defaults on Tax Deposit, Reiterates Department’s Remedy Against Defaulting Seller
Metal Syndicate And Other Vs The Union of India & Ors
(2026) TaxCorp(IDT) 12430 (HC-GAUHATI)
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Bombay High Court Sets Aside GST Refund Rejection for IT Exporter Due to Absence of Reasoned Order; Remands Case for Fresh Adjudication
Marathon Electric India Private Limited vs UOI & ors
(2026) TaxCorp(IDT) 12429 (HC-BOMBAY)
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Allahabad HC Quashes ITC Blocking for Lack of “Reason to Believe” Under Rule 86-A of UP GST Rules in Mohan Milkfoods Case
Mohan Milkfoods Private Limited vs Joint Commissioner (Corporate-2), State Tax and 2 Others
(2026) TaxCorp(IDT) 12428 (HC-ALLAHABAD)
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Mumbai ITAT Rules Repayment of Business Liabilities Not Taxable as Unexplained Expenditure under Section 69C in Absence of Actual Outflow or P&L Deduction
M.A. Trading Products Vs ITO
(2026) TaxCorp(LJ) 38190 (ITAT-MUMBAI) · Section 69C
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Mumbai ITAT Rules Ex-Gratia Severance from Employer’s India Exit as Non-Taxable Capital Receipt, Not ‘Profits in Lieu of Salary’
Swati Sameer Joshi Vs Income Tax Officer
(2026) TaxCorp(LJ) 38189 (ITAT-MUMBAI)
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Mumbai ITAT Upholds CPC’s Power to Adjust Return Based on Tax Audit Report under Section 143(1)(a)(iv), But Strikes Down Mechanical Section 14A Disallowance Absent AO’s Dissatisfaction
Parle Biscuits Pvt. Ltd Vs Dy. Commissioner Income Tax
(2026) TaxCorp(LJ) 38188 (ITAT-MUMBAI) · Section 14A
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ITAT Mumbai Remands Share Capital Addition Under Section 68: CIT(A) Faulted for Not Inquiring Creditworthiness and Genuineness Despite AO’s Detailed Findings in High-Premium Share Allotment
Giri Prime Housing Properties Private Limited Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38187 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Upholds Reassessment Post-Search under Revised Section 147: AO’s Reliance on “Information” Deemed Sufficient for Jurisdiction
Sonu Pankaj Shakti Sagar Sood Vs Assistant Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38186 (ITAT-MUMBAI)
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Hyderabad ITAT Upholds Weighted Deduction for R&D Expenditure Despite Delay in Furnishing Form 3CLA—Substantial Compliance Under Section 35(2AB) Recognized
Sri Rama Agri Genetics (India) Pvt. Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38185 (ITAT-HYDERABAD) · Section 35(2AB)
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GSTAT Delhi Declares Procurement Support Services from Dow Europe as 'Import of Services', Rejects Intermediary Service Claim for IGST Refund
Dow Chemical International Private Ltd vs Commissioner of State Tax
(2026) TaxCorp(IDT) 12427 (GSTAT-Delhi)
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