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Mumbai ITAT Sets Aside Trust Registration Cancellation Owing to Vagueness in Specified Violation under Section 12AB; Directs CIT(E) to Furnish Precise Charges and Ensure Natural Justice
M/s. National Payments Corporation of India Vs CIT
(2026) TaxCorp(LJ) 38044 (ITAT-MUMBAI) · Section 12AB
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Delhi ITAT Validates Inventory Write-Off Based on AS-2 and Technical Assessment: Disallowance Overruled for Rs 5.68 Crore Non-Moving Spare Parts
Dalmia Bharat Ltd Vs DCIT
(2026) TaxCorp(LJ) 38043 (ITAT-DELHI)
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Delhi ITAT Quashes Addition under Section 68 for Export Proceeds Realized in Subsequent Year, Recognizes Prior Year Taxation and Genuineness of Transaction
Jr. Jindal Infraprojects Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38042 (ITAT-DELHI)
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Ahmedabad ITAT Sets Aside Penalty under Section 271B on Rural Co-operative Society for Delay in Tax Audit, Recognizing Reasonable Cause and Bona Fide Belief
The Paroli Dudh Utpadak Sahakari Mandali Vs Income Tax Officer
(2026) TaxCorp(LJ) 38041 (ITAT-AHMEDABAD)
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Bombay High Court Affirms Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds on Metro Works Contracts
CHEC-TPL Line 4 Joint Venture vs Union of India & ors
(2026) TaxCorp(IDT) 12339 (HC-BOMBAY)
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Ahmedabad ITAT Restores Charitable Trust’s Registration and Section 80G Approval Applications, Recognizes Procedural Confusion Post-2021 Amendments as Valid Cause for Delay
Navsarjan Education Trust Vs The Dy.CIT
(2026) TaxCorp(LJ) 38040 (ITAT-AHMEDABAD) · Section 12A
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Rajkot ITAT Holds Section 87A Rebate Allowable on STCG Taxed Under Section 111A Where Total Income Below Rs. 7 Lakh—Automated CPC Disallowance Set Aside
Jignesh Harjivanbhai Chikani Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38039 (ITAT-RAJKOT) · Section 87A
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Madras High Court Upholds Depreciation Claim on Film Lease-Back; Dismisses Revenue’s Appeal Alleging Colourable Device
Vijay Shanthi Builders Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38038 (HC-MADRAS)
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Bombay High Court Overturns CIT(E) Rejection, Rules Delay in Filing Form 10 for Section 11 Exemption Must Be Condoned When No Mala Fide Intent Proven
Bombay Prathana Samaj Vs The Union of India and Ors.
(2026) TaxCorp(LJ) 38037 (HC-BOMBAY)
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Kerala High Court Asserts Strict Adherence to CBDT Circulars: No Condonation Beyond Five Years for ITR Delay under Section 119(2)(b); Rejection of Assessee’s Refund Claim for AY 2018-19 Upheld
SURESH VELU ELLATHUKALATHIL Vs PCIT
(2026) TaxCorp(LJ) 38036 (HC-KERALA) · Section 119(2)(b)
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Delhi High Court Overturns Rs. 2.85 Crore Section 69C Addition: Orders Fresh Hearing After AO’s Failure to Consider Co-Owner’s Financial Contribution
Puneet Kanodia Vs National Faceless Assessment Centre Newdelhi & Anr.
(2026) TaxCorp(LJ) 38035 (HC-DELHI)
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Calcutta High Court Rules Sales Tax Remission Subsidy under West Bengal Incentive Scheme as Capital Receipt, Excludes It from Book Profits under Section 115JB
GRAPHITE INDIA LTD Vs CIT
(2026) TaxCorp(LJ) 38034 (HC-CALCUTTA) · Section 115JB
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Mumbai ITAT Mandates Taxation of Notional Rent on Vacant Unsold Flats Held as Stock-in-Trade Under House Property Income
Haware Engineers and Builders Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38033 (ITAT-MUMBAI)
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Madras High Court Affirms: Capital Gains from Sale of Business Assets Must Flow Through Profit & Loss Account for MAT Computation under Section 115JB
PVP Corporate Parks Pvt Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38032 (HC-MADRAS)
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Bombay High Court Quashes Tax Demands Against Capgemini Technology Services India Ltd; Orders Can’t Be Enforced Without Valid Service and Availability of Underlying Orders
Capegemini Technology Services India Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38031 (HC-BOMBAY)
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Mumbai ITAT Denies Section 14A Disallowance on Interest Earned by BNP Paribas SA Head Office from Indian Branch, Citing Mutuality Doctrine
BNP Paribas SA Vs DY.C.I.T.(IT)-1(3)(1)
(2026) TaxCorp(LJ) 38030 (ITAT-MUMBAI) · Section 14A
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Mumbai ITAT Rules Date of MOU as Relevant for Section 50C Valuation; Clarifies Section 54 Deduction Timelines in Delayed Property Transfers
Vijay Krishnaji Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38029 (ITAT-MUMBAI) · Sections 50C, 54
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Delhi ITAT Quashes Section 68 Addition on Share Premium; Finds Investor’s Identity, Creditworthiness, and Transaction Genuineness Proven With No Money Trail Detected
Bestech Hospitalities Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38028 (ITAT-DELHI) · Section 68
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Delhi ITAT Upholds Set-off of Short-Term Capital Loss on CCDs Against LTCG from Property Sale—Rejects Colourable Device Allegations Amidst Promoter’s Loan Guarantee Crisis
Subhash Chander Agarwal Vs ITO
(2026) TaxCorp(LJ) 38027 (ITAT-DELHI)
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Karnataka AAR Confirms GST Exemption for Pure Labour Contracts on Stand-Alone Residential Dwellings
In the matter of House Construct Infra
(2026) TaxCorp(IDT) 12338 (AAR)
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