-
Gujarat High Court Upholds Denial of ITC for Supplier’s Tax Default, Affirms Validity of Section 16(2)(c) of CGST Act Despite Purchaser’s Good Faith
Maruti Enterprise vs Union of India
(2026) TaxCorp(IDT) 12365 (HC-GUJARAT) · Section 16(2)(c)
-
Bombay High Court Nullifies Rs. 363 Crore GST Demand: Proceedings Against Non-Existent Amalgamated Entity Ruled Void
Vodafone Idea Ltd. (Formerly known as Vodafone Mobile Services Ltd.) vs Union of India
(2026) TaxCorp(IDT) 12364 (HC-BOMBAY)
-
Bombay High Court Rules Settlement Damages from Arbitral Award Not Taxable as "Supply" under GST Law
Tata Sons Private Ltd Vs Union of India & Ors
(2026) TaxCorp(IDT) 12363 (HC-BOMBAY)
-
Gujarat AAR Declares GST at 18% on Academic Coaching for School Students; Clarifies Such Coaching is Not Exempt “Education Service”
In the matter of Sanjaykumar Ishwerlal Sadadiwala
(2026) TaxCorp(IDT) 12362 (AAR)
-
Delhi ITAT Rules Manpower Support Fees to Myntra Inc. from Flipkart Not Taxable as 'Fee for Technical Services' Under India-US DTAA Without ‘Make Available’ Clause Satisfaction
Myntra Inc Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38102 (ITAT-MUMBAI)
-
Delhi ITAT Determines Eligibility of Remuneration Paid to Chief Scientific Officer for Weighted Deduction Under Section 35(2AB), Disallows One-Time Performance Bonus Linked to Patent Licensing
Curadev Pharma Pvt. Ltd. Vs DCIT
(2026) TaxCorp(LJ) 38101 (ITAT-DELHI) · Section 35(2AB)
-
Chennai ITAT Recognizes Sale of Uprooted Aged Rubber Trees from Active Plantations as Agricultural Income Exempt Under Sections 2(1A) and 10(1) of the Income Tax Act
Antony Micheal Joseph Vs Income Tax Officer
(2026) TaxCorp(LJ) 38100 (ITAT-CHENNAI) · Sections 2(1A), 10(1)
-
Bombay High Court Rules Arbitrary Cap on Section 10B Deduction Unjustified Without Concrete Proof of Profit Inflating Arrangement Between EOUs and Sister Concerns
Pragati Aroma Oil Distillers Private Ltd. (formerly known as M/s. Hindustan Essential Oil Company) Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38099 (HC-BOMBAY) · Section 10B
-
Telangana High Court Invalidates Reassessment for Alleged Non-Electronic Filing of Form 10, Citing Absence of New Material and Upholding Original Acceptance
Piramal Swasthya Management and Research Institute Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38098 (HC-AP)
-
Bombay High Court Rules Short Deduction of TDS Does Not Attract Disallowance Under Section 40(a)(ia); Follows Majority View Favorable to Taxpayers
Media Worldwide Ltd Vs The Pr.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38097 (HC-BOMBAY) · Section 40(a)(ia)
-
ITAT Bangalore Confirms Full Exemption on Leave Encashment for Ex-DoT Employees Absorbed in BSNL, Citing Nature and Source of Accumulated Leave
Bindumadavan Prakash Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38096 (ITAT-BANGALORE)
-
Mumbai ITAT Rules Income from SARFAESI Trusts Taxable in Hands of Security Receipt Holders, Not the Trust
Arcil Retail Loan Portfolio-001-H Trust Vs DCIT
(2026) TaxCorp(LJ) 38095 (ITAT-MUMBAI)
-
ITAT Chandigarh Affirms Developer Status for Deduction u/s 80-IA: Mere ‘Contractor’ Label Irrelevant Where Developer Role and Risks Demonstrated
SPS Construction India Private Ltd Vs DCIT
(2026) TaxCorp(LJ) 38094 (ITAT-CHANDIGARH) · Section 80-IA
-
Gujarat AAR Holds 18% GST on Electric Bus Services—Electricity Not Treated as 'Fuel' for Concessional Tax Rate
In the matter of JBM Ecolife Mobility Surat P Ltd
(2026) TaxCorp(IDT) 12361 (AAR)
-
Gujarat High Court Orders Reconsideration of GST Appeal, Finds Procedural Delays Justified by Legislative Changes and Portal Issues
Manjulaben Vinod Patel Vs. The Deputy Commissioner of State Tax & Anr
(2026) TaxCorp(IDT) 12360 (HC-GUJARAT)
-
Karnataka High Court Validates Common Show Cause Notices Under GST for Multiple Financial Years: Revenue’s Intra-Court Appeals Allowed
The Commissioner of Central Tax vs Chimney Hills Education Society
(2026) TaxCorp(IDT) 12359 (HC-KARNATAKA)
-
Delhi High Court Nullifies GST Demand Due to Ineffective SCN Service via GST Portal, Orders Fresh Adjudication
NHD Motors Vs The Government of NCT of Delhi & Anr
(2026) TaxCorp(IDT) 12358 (HC-DELHI)
-
Karnataka High Court Quashes GST Demand on Villa Sale Post-Completion Certificate; Orders Fresh Adjudication Citing Inadequate Consideration of Assessee’s Legal Submissions
Mangalore Internet City Pvt Ltd Vs. The Superintendent of Central Tax
(2026) TaxCorp(IDT) 12357 (HC-KARNATAKA)
-
Calcutta High Court Quashes GST Registration Cancellation for Non-Filing of Returns, Orders Restoration Subject to Compliance
Om Ultimate Techno India Private Limited Vs. Principal Chief Commissioner of CGST and Central Excise & Ors.
(2026) TaxCorp(IDT) 12356 (HC-CALCUTTA)
-
Mumbai ITAT Quashes Addition under Section 68 for Alleged Unexplained Income: Asserts Project Falcon Data Insufficient Without Direct Transactional Link
Mentor Capital Limited Vs DCIT
(2026) TaxCorp(LJ) 38093 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.