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Delhi ITAT Confirms BSNL’s Deduction on 3G Spectrum Fees, Deletes Addition of Government Loan Principal under Section 43B
Bharat Sanchar Nigam Ltd Vs ACIT
(2026) TaxCorp(LJ) 38123 (ITAT-DELHI) · Sections 35ABB, 43B, 115JB
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Goa AAR Clarifies GST Treatment for Bakery Outlets: Sale of Pre-Manufactured Items Constitutes Supply of Goods, In-Store Preparation of Pizzas Amounts to Restaurant Service
In the matter of Cremeux Bakeries Private Limited
(2026) TaxCorp(IDT) 12384 (AAR)
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Bombay High Court Rules No GST on Corporate Guarantees Extended Without Consideration to Subsidiaries
D P Jain & Co. Infrastructure Private Limited vs UOI & ors
(2026) TaxCorp(IDT) 12383 (HC-BOMBAY)
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Gauhati High Court Quashes Show Cause Notice Issued Under Section 73 Post-Audit Closure Under Section 65: Re-Audit on Same Issues Not Permissible Once Liabilities Are Settled
MS Surya Businees Private Limited vs State of Assam & Ors
(2026) TaxCorp(IDT) 12382 (HC-GAUHATI)
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Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation Lacking Proper Notice and Reasons
Shri Ram and Sons vs Commissioner, Central Goods and Services Tax, Ludhiana and another
(2026) TaxCorp(IDT) 12381 (HC-P&H)
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Calcutta High Court Upholds Statutory Appeal Route in Alleged GST Evasion; Dismisses Writ for Rs. 1.90 Crore ITC Case Due to Lack of Exceptional Circumstances
Ne Ferro and Alloys Private Limited & Anr. vs Union of India & Ors.
(2026) TaxCorp(IDT) 12380 (HC-CALCUTTA)
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Patna High Court Upholds GST Demand Under Section 74 for Assessee Who Voluntarily Paid Tax But Omitted Full Interest and Penalty—Non-Response to Show Cause Notice Bars Fresh Claims
Manju Devi Agarwal v. CBIC & Ors.
(2026) TaxCorp(IDT) 12379 (HC-PATNA)
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Bombay High Court Quashes Retrospective GST Cancellation for Want of Reasoned Order in J. N. Lighting India LLP Case
J. N. Lighting India LLP vs Union of India & Ors.
(2026) TaxCorp(IDT) 12378 (HC-BOMBAY)
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Telangana High Court Upholds Dismissal of Writ Petition Against Show Cause Notice for GST Registration Cancellation, Emphasizes No Judicial Interference Prior to Adjudication
K K Metal Works v. Superintendent of Central Tax
(2026) TaxCorp(IDT) 12377 (HC-AP)
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Chandigarh ITAT Rules Fly Ash Sale Proceeds as Taxable Business Income; Rejects Assessee’s Liability Claim
Haryana Power Generation Corporation Limited Vs Asst. CIT
(2026) TaxCorp(LJ) 38122 (ITAT-CHANDIGARH)
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Delhi ITAT Upholds Dismissal of Appeal: Nine-Year Delay Not Condoned Due to Absence of Reasonable Cause
Rishi Aggarwal Vs The DCIT
(2026) TaxCorp(LJ) 38121 (ITAT-DELHI) · Section 153C
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Visakhapatnam ITAT Upholds Validity of Section 153C Notices Issued Post-Finance Act, 2021; Holds Search Initiation Date as Decisive for Old Regime Applicability
Venkata Rosaiah Kilari Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38120 (ITAT-VISAKHAPATNAM) · Section 153C
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Delhi High Court Nullifies Mandatory 20% Pre-Deposit for Stay of Recovery in Income Tax Cases, Upholds Assessee’s Right to Full Stay Pending Appeal
Cadence Design Systems India Pvt Ltd Vs PCIT
(2026) TaxCorp(LJ) 38119 (HC-DELHI)
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Madras High Court Validates Section 148 Proceedings Initiated on Evidence from Third Party Search; Assessment Order Set Aside for Natural Justice Violation
S. Palani Vs The Additional/Joint/Deputy/Assistant Commissioner, of Income Tax/Income Tax Officer
(2026) TaxCorp(LJ) 38118 (HC-MADRAS) · Section 148
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Bombay High Court Clarifies Limits of CIT(E)'s Revisional Authority Under Section 263: No De Novo Inquiry Permissible Without Legal Unsustainability in AO’s Order
Impact Foundation (India) Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38117 (HC-BOMBAY) · Section 263
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Mumbai ITAT Declares CIT(A)’s Section 154 Rectification to Order Fresh Section 148 Proceedings Ultra Vires: Review Power Misused after Annulled Assessment
A.P.L Civilcon Pvt. Ltd Vs Central
(2026) TaxCorp(LJ) 38116 (ITAT-MUMBAI) · Section 154
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Mumbai ITAT Clarifies Non-Retrospective Application of Section 11(5) Amendment: Shortfall in Prescribed Investments for Charitable Trust Not Taxable for Past Years
Shri Sant Sitarambua Walawalkar Charitable Trust Vs ITO
(2026) TaxCorp(LJ) 38115 (ITAT-MUMBAI) · Section 11(5)
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Mumbai ITAT Upholds Validity of Penalty Proceedings Despite Initial Ambiguity in Charge, Orders CIT(A) to Examine Penalty Merits Anew
Rasila Khimji Gedia Vs Dy. Commissioner of Income tax
(2026) TaxCorp(LJ) 38114 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Upholds Assessee’s Right to Carry Forward Capital Loss Despite Section 54F Exemption: Section 70 Applies Post Capital Gains Computation
Nikesh Bhagwandas Mehta Vs Income Tax Officer
(2026) TaxCorp(LJ) 38113 (ITAT-MUMBAI) · Section 54F
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Karnataka High Court Partially Upholds Revenue’s Appeal: Involuntary ITC Reversal During GST Inspection Not Conclusive, Proceedings Restored Under Sections 73/74
The Assistant Commissioner (HPU), CGST Commissionerate, Mysore & Anr. v. Kum Internationals
(2026) TaxCorp(IDT) 12376 (HC-KARNATAKA)
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