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Mumbai ITAT Upholds Purchase Authenticity: Additions for Alleged Bogus Purchases Quashed Where Assessee Substantiated Transactions with Documentary Evidence
Mangalam Drugs & Organics Ltd Vs ITO
(2025) TaxCorp(LJ) 35327 (ITAT-MUMBAI)
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ITAT Bangalore Nullifies Ex-Parte CIT(A) Order Passed During COVID-19; Delay in Filing Appeal Condoned Due to Employee Exit and Statutory Notice Issues
Khajiabdul Karimsab Anwar Bhasha Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35326 (ITAT-BANGALORE)
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ITAT Chennai Affirms Deduction Under Section 35(2AB) for Pre-Amendment Expenditure, Rejects DSIR’s Expenditure Quantification as Binding for AY 2016-17
Carborundum Universal Limited Vs The ACIT
(2025) TaxCorp(LJ) 35325 (ITAT-CHENNAI)
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Retrospective Cancellation of 12A Registration Quashed by Delhi ITAT: Powers to Withdraw on “Specified Violations” Effective Only from April 1, 2022
Human Welfare Foundation Vs DCIT
(2025) TaxCorp(LJ) 35324 (ITAT-DELHI) · Section 12AB(4)
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Mumbai ITAT Confirms 200% Penalty for Misreporting Income Based on Suppressed Sales; Directs Recalculation in Light of Reduced Addition and Imposes Additional Cost on Non-Cooperative Assessee
Hotel Galaxy Thane Vs ACIT
(2025) TaxCorp(LJ) 35323 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Addition for Bogus Purchases and VAT Evasion, Citing Failure to Prove Seller Identity Under Section 69C
Kandarp Hasmukh Sheth Vs ITO
(2025) TaxCorp(LJ) 35322 (ITAT-MUMBAI) · Section 69C
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Mumbai ITAT Upholds Disallowance of Interest on Delayed EPF Payment, Cites Prohibition under Section 37(1) and Supreme Court Ruling
Bajaj Hindusthan Sugar Limited Vs Deputy Director of Income Tax
(2025) TaxCorp(LJ) 35321 (ITAT-MUMBAI) · Section 37(1)
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Delhi ITAT Annuls Rs. 16.04 Lakh Addition under Section 115BBE: No Mismatch Found Between Return and Form 26AS for Lottery Income
Suman Sehrawat Vs ITO
(2025) TaxCorp(LJ) 35320 (ITAT-DELHI) · Section 115BBE
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Delhi ITAT Upholds Hedging Loss Allowance in Gold Derivatives: Exclusion from Speculative Transactions Confirmed under Section 43(5) Proviso (a)
Religare Comtrade Ltd (Formerly known as Religare Bullion Ltd.) Vs DCIT
(2025) TaxCorp(LJ) 35319 (ITAT-DELHI)
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Karnataka High Court Upholds Revision Proceedings on 100% Depreciation for Leasehold Improvements: Assessee’s Appeal Rejected Due to Lack of AO Enquiry
Herbalife International India Pvt. Ltd Vs The CIT
(2025) TaxCorp(LJ) 35318 (HC-KARNATAKA)
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Mumbai ITAT Rules Surplus from Members’ Contributions in Cooperative Housing Society as Non-Taxable under Mutuality Doctrine
Chancellor Court Co-operative Housing Society Vs Addl./JCIT(A)–5
(2025) TaxCorp(LJ) 35317 (ITAT-MUMBAI)
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Additions Cannot Be Made Solely on Retracted Section 132(4) Statement in Absence of Incriminating Material—CBDT Instructions Reiterated
Shyam Sunder Jindal Vs ACIT
(2025) TaxCorp(LJ) 35316 (ITAT-DELHI)
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Chennai ITAT Affirms Section 80IA Deduction for Govt. Infrastructure Developer: Distinguishes Developer from Works Contractor Based on Financial and Entrepreneurial Risks
RPP Infra Projects Limited Vs DCIT
(2025) TaxCorp(LJ) 35315 (ITAT-CHENNAI) · Section 80IA
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Mumbai ITAT Confirms Brokerage Payments as Revenue Expenditure: Selling Costs Not Capitalized in Real Estate Firm’s Case
Bellissimo Healthy Constructions and Developers Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35314 (ITAT-MUMBAI)
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First Appellate Authority: Relief on Retrospective Application of Section 11(3) Amendment for Charitable Trusts
Acharya Vijay Ruchak Chandra Surishwarji Maharaj Saheb Prerit Shri Pashwabhakti Dham Trust vs. CPC, Bengaluru
(2025) TaxCorp(LJ) 35313 (ITAT-DELHI) · Section 11(3)
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Supreme Court Clarifies Interplay of Sections 80-IA(9) and 80-HHC: Aggregate Deductions Cannot Exceed Business Profits, Computability Unaffected
Shital Fibers Limited Vs CIT
(2025) TaxCorp(LJ) 35312 (SC) · Section 80-IA
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Bangalore ITAT Reverses CIT(E) Order Cancelling Section 12AB Registration: Focus on Trust's Intent and Objects, Not Expenditure Pattern
WeVysya Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 35311 (ITAT-BANGALORE)
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Mumbai ITAT Affirms Section 80P(2)(d) Deduction for Co-operative Housing Society on Interest from Co-operative Bank Deposits
Mulund Samata Co-operative Housing Society Ltd Vs Income tax Officer
(2025) TaxCorp(LJ) 35310 (ITAT-MUMBAI) · Section 80P(2)(d)
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Mumbai ITAT Upholds Assessee’s Right to Adopt DCF Valuation for Share Issue; Rs. 81 Lakh Addition under Section 56(2)(viib) Deleted for Satisfactory Justification of Projections
Madhurima International Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35309 (ITAT-MUMBAI)
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Delhi ITAT Quashes Penalty under Section 270A for Defective Notice; Interest Disallowance Also Deleted Owing to Sufficient Interest-Free Funds
SBS Transpole Lilgistics pvt. Ltd Vs NFAC
(2025) TaxCorp(LJ) 35307 (ITAT-DELHI)
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