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Allahabad High Court Upholds Validity of CGST Authority’s Show-Cause Notice under Health Security and National Security Cess Rules Despite Rubber Stamp Error: Pan Masala Manufacturer Denied Pre-emptive Relief
Dev Trading Company v. Union of India and 2 Others
(2026) TaxCorp(IDT) 12426 (HC-ALLAHABAD)
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Rajasthan High Court Upholds DGGI Authority to Seal Premises and Attach Bank Accounts in Absence of Assessee’s Cooperation During CGST Investigation
Murliwala Pigment vs Union of India & Ors.
(2026) TaxCorp(IDT) 12425 (HC-RAJASTHAN)
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Delhi ITAT Invalidates Reassessment for Lack of New Evidence; Reopening Held as Mere Change of Opinion Where Assessment Was Previously Concluded After Survey
AVSL Securities Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38184 (ITAT-DELHI)
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Mumbai ITAT Special Bench Affirms 16-Year Reassessment Limitation for Non-Residents under Section 149(1)(c) in Foreign Asset Cases; Addition Deleted for Lack of Source Provenance
Jaspal Singh Sahney as Executor of late Devinder Singh Sahney Vs ITO(IT)4(2)(1)
(2026) TaxCorp(LJ) 38183 (ITAT-MUMBAI) · Section 149
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Delhi ITAT Rules Penalty under Section 271(1)(c) Inapplicable Where Full Tax Paid Prior to Notice under Section 148 – Assessment Accepted Without Variation
D.B. Engineering P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38182 (ITAT-DELHI) · Section 271(1)(c)
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ITAT Holds Deferred Revenue for Unexpired Warranty Period Recognizable Over Warranty Tenure; Affirms Consistent Accounting Policy as Per AS-9 and ICDS-IV
Onsite Electro Services Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38181 (ITAT-MUMBAI)
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Retrospective Application of Amended Rule 11UA for Share Valuation Disallowed under Section 56(2)(vii)(c); Additions Set Aside
Kanchan Markhedkar Vs ACIT
(2026) TaxCorp(LJ) 38180 (ITAT-MUMBAI)
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Mumbai ITAT Orders Fresh Examination on Taxability of Software Sales by McAfee Singapore, Stresses No Royalty Without Copyright Transfer
McAfee Singapore Pte. Ltd Vs Dy. CIT
(2026) TaxCorp(LJ) 38179 (ITAT-MUMBAI)
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Chennai ITAT Quashes Fresh Addition by AO Exceeding Tribunal’s Remand Scope; Restricts AO to Tribunal’s Directions Only
Kaipathur Venkatakrishnan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38178 (ITAT-CHENNAI)
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Kerala AAAR Confirms GST Liability on Wetland Conversion Fees, Restricts Advance Ruling to Prospective Transactions Only
In the matter of Manappuram Finance Ltd
(2026) TaxCorp(IDT) 12424 (AAR)
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Gauhati High Court Restores GST Registration Citing Failure to Issue Proper 30-Day Show Cause Notice under Rule 21A(2A)(b) for Violation of Rule 10A
Huma Power & Tower Pvt. Ltd. vs State of Assam
(2026) TaxCorp(IDT) 12423 (HC-GAUHATI)
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Meghalaya High Court Denies Writ Relief on GST Annuity Demand, Directs Jorabat Shillong Expressway Ltd. to Exhaust Statutory Appeal Route
Jorabat Shillong Expressway Limited vs Union of India & Ors
(2026) TaxCorp(IDT) 12422 (HC-MEGHALAYA)
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Brake Hoses Used in Vehicle Braking Systems Classified as Vulcanized Rubber Tubes under HSN 4009; Haryana AAAR Rules 18% GST Applicable, Overturning Earlier AAR Ruling
In the matter of Nichirin Imperial Autoparts India Pvt Ltd
(2026) TaxCorp(IDT) 12421 (AAR)
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Madras High Court Upholds Section 69 Addition for Unexplained Investment Due to Lack of Registered Title; Dismisses Writ Challenging Assessment and Penalty Orders
Seyadu Beedi Company Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38177 (HC-MADRAS) · Section 69
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Addition Under Section 69C Restricted to Profit Element Where Purchases Substantiated by Documentary Evidence
Marvell Nutex Pvt Ltd Vs ITO
(2026) TaxCorp(LJ) 38176 (ITAT-MUMBAI)
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Delhi ITAT Affirms Allowability of Bad Debt Write-Off as Business Expenditure under Section 36(1)(vii) Despite Subsequent Recovery; Remands Matter for Proper Computation
Aamby Valley Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38175 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Bullion Trader: Addition under Section 69A for Demonetization-era Cash Deposits Set Aside Owing to Satisfactory Business Documentation
Rakesh Kumar Vs ITO
(2026) TaxCorp(LJ) 38174 (ITAT-DELHI)
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Delhi ITAT Invalidates Addition for Alleged Unexplained Cash Payments; Presumption Under Section 132(4A) Not Attracted Without Cross-Examination and Corroborative Evidence
Jagdeep Singh Gill Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38173 (ITAT-DELHI)
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Bangalore ITAT Upholds Strict Compliance: Late Return Bars Section 80P Deduction to Cooperative Society
Adat Farmers Service Co-operative Bank Ltd Vs ITO
(2026) TaxCorp(LJ) 38172 (ITAT-BANGALORE)
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GSTAT Delhi Upholds Rs. 1.72 Crore Profiteering by Nandi Infratech Pvt. Ltd. in AMAATRA HOMES Project; Orders 18% Interest on Excess Collection for Non-Passing of ITC Benefits
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Nandi Infratech Pvt. Ltd.
(2026) TaxCorp(IDT) 12420 (GSTAT-Delhi)
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