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Madras High Court Confirms Late Fee Under Section 47 for Delayed Filing of GSTR-9C, Treats Non-Filing of Reconciliation Statement as Non-Filing of Annual Return
Tvl. Madhu Agencies vs State Tax Officer
(2026) TaxCorp(IDT) 12316 (HC-MADRAS)
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Delhi High Court Clarifies Limitation for Refund of Unutilised ITC: Relevant Date is End of Financial Year, Not Date of Export, for Pre-2019 Transactions
Kanika Exports v. Union of India & Ors. along with M/s Malik Seasoning and Spices Pvt. Ltd. v. Commissioner of GST
(2026) TaxCorp(IDT) 12315 (HC-DELHI)
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Gujarat AAAR Confirms Denial of ITC on Lease Rentals for Land Used in Construction of Car Battery Facility, Emphasizes Absolute Bar under Section 17(5)(d) of GST Law
In the matter of Agratas Energy Storage Solutions Pvt. Ltd.
(2026) TaxCorp(IDT) 12314 (AAR)
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Madras High Court Clarifies: Replacement of Textile Machinery Constitutes Capital Expenditure if New Asset or Enduring Benefit is Created
Super Spinning Mills Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38007 (HC-MADRAS)
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Rajasthan High Court Nullifies Section 153C Reassessment for Lack of Incriminating Material; Rural Agricultural Land Sale Not Taxable as Capital Gains
Superb Infotech Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38006 (HC-RAJASTHAN) · Section 153C
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ITAT Hyderabad Rules JDA Not a 'Transfer' Under Section 45: No Capital Gains Tax Triggered in Absence of Consideration or Absolute Possession
Vasudeva Rao Dhannavada Vs Income Tax Officer
(2026) TaxCorp(LJ) 38005 (ITAT-HYDERABAD) · Section 45
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Mumbai ITAT Calls for Fresh Inquiry on Section 68 Unsecured Loan: Mandate of 'Source of Source' Not Met by Assessee
Jumbo Electronics Corporation Pvt. Ltd Vs DCIT-2(2)(1)
(2026) TaxCorp(LJ) 38004 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Confirms Section 54F Exemption for Capital Gains from Sale of Unlisted Shares Utilized for Residential Property Purchase; Co-ownership and Capital Loss Set-off Arguments Rejected
Ashok Bansal Vs DCIT
(2026) TaxCorp(LJ) 38003 (ITAT-DELHI) · Section 54F
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Ahmedabad ITAT Affirms Legitimacy of Section 144 Best Judgment Assessment Amid Assessee’s Non-Cooperation and Delayed Filing
Pradipsinh Devendrasinh Gohil Vs The ITO
(2026) TaxCorp(LJ) 38002 (ITAT-AHMEDABAD) · Section 144
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US-Based Reliance Jio Entity’s Voice Termination Receipts Taxable Only as Business Profits under India-USA DTAA, Not as Royalty or FTS
Reliance Jio Infocomm USA Inc. Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38001 (ITAT-MUMBAI)
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Mumbai ITAT Validates Reassessment and Addition of Unexplained Cash Deposits under Section 69A for Lack of Corroborative Evidence; Electronic Service of Notice Upheld
Naseer Ahamed Vs The Assessing Officer
(2026) TaxCorp(LJ) 38000 (ITAT-MUMBAI) · Section 69A
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Andhra Pradesh High Court Remands Solar Power GST Assessment Over 70:30 Deemed Valuation, Directs Fresh Inquiry into Movability and Retrospective Application
Mytrah Energy India Private Limited vs. Union of India & Ors.
(2026) TaxCorp(IDT) 12311 (HC-AP)
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Madras High Court Nullifies GST Demand of ₹14.63 Crores on Distinct Registrations: No Double Taxation When Tax Already Remitted
Gail (India) Ltd. vs The Additional Commissioner, Office of the Commissioner of GST and Central Excise
(2026) TaxCorp(IDT) 12310 (HC-MADRAS)
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Delhi ITAT Quashes Section 69A Addition: Retraction of Statement and Absence of Incriminating Material Sinks Revenue’s Case
Sanjay Goel Vs ACIT
(2026) TaxCorp(LJ) 37999 (ITAT-DELHI) · Section 69A
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Delhi ITAT Remands Matter for Fresh Determination of Residential Status Due to Incomplete Evidence on Tie-Breaker Rule in US Citizen’s Tax Case
Vishal K Wanchoo Vs ITO
(2026) TaxCorp(LJ) 37998 (ITAT-DELHI)
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Chennai ITAT Directs AO to Re-examine Taxability of PSLC Sale Income, Invoking Capital Receipt Principles and Judicial Precedents
City Union Bank Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37997 (ITAT-CHENNAI)
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Chandigarh ITAT Orders Grant of Section 12A Registration to Play School, Recognizes Pre-Primary Activities as "Education" Under Section 2(15) in Light of NEP 2020
The Indian Institute of Model Education Society Vs The CIT(E)
(2026) TaxCorp(LJ) 37996 (ITAT-CHANDIGARH) · Section 2(15)
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Delhi ITAT Upholds PCIT's Revisional Power under Section 263 Against Amazon Retail India Pvt Ltd for Lack of AO Inquiry in Scrutiny Assessment
Amazon Retail India Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37995 (ITAT-DELHI) · Section 263
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Bombay High Court Stays Coercive Recovery in GST Dispute on Assignment of Leasehold Rights; Matter Clubbed with Swastik Processors Batch for Common Hearing
Suditi Industries Limited Vs. Union of India
(2026) TaxCorp(IDT) 12309 (HC-BOMBAY)
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Bombay High Court Directs Emirates to Pursue Statutory Appeal on GST Exemption Dispute for Air Cargo Services; Composite Supply and Ancillary Services at Core of Controversy
Emirates Vs State of Maharashtra
(2026) TaxCorp(IDT) 12308 (HC-BOMBAY)
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