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Rajkot ITAT Invalidates Reassessment for Lack of Proper Digital or Manual Approval under Section 151—Unsigned Sanction Renders Section 148 Notice Void
Padmini Kalpesh Bavishi Vs ITO
(2026) TaxCorp(LJ) 37994 (ITAT-RAJKOT)
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Rajkot ITAT Nullifies Reassessment Under Section 147: Absence of Tangible Evidence and Lack of Nexus in Alleged Penny Stock Gains Leads to Quashing of Proceedings
Maheshbhai P. Balchandani Vs Income Tax Officer
(2026) TaxCorp(LJ) 37993 (ITAT-RAJKOT)
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Chennai ITAT Rules that Belated Submission of Form 10CCB Does Not Invalidate Section 80-IC Deduction When Audit Report Pre-exists and Is Subsequently Furnished
Pool Thevar Marimuthu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37992 (ITAT-CHENNAI)
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Delhi ITAT Confirms Section 68 Addition for Bogus Share Capital: Mechanical Documentation and Failure to Produce Investors Fatal to Assessee’s Case
Transnational Growth Fund Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37991 (ITAT-DELHI) · Section 68
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Kolkata ITAT Quashes Section 68 Addition on Share Capital: Upholds Assessee’s Documentary Proof Over Revenue’s Suspicions
Binapani Sales Private Limited Vs ITO
(2026) TaxCorp(LJ) 37990 (ITAT-KOLKATA) · Section 68
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Delhi High Court Upholds Allowability of Interest on Loans Raised for Repayment of Statutory and Business Liabilities; AO Barred from Questioning Commercial Wisdom
EBONY RETAIL HOLDINGS LTD Vs PCIT
(2026) TaxCorp(LJ) 37989 (HC-DELHI)
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Bombay High Court Holds Writ Petitions Premature in ITC Blocking Disputes; Directs Assessees to Respond to SCNs, Keeps Challenge to Section 16(2)(c) CGST Act Open
Karan Agencies Vs. The State Of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12307 (HC-BOMBAY)
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Calcutta High Court Quashes GST Refund Rejection for Breach of Mandatory Response Period and Denial of Personal Hearing
CBF Component Private Limited & Anr Vs The Union of India & Ors.
(2026) TaxCorp(IDT) 12306 (HC-CALCUTTA)
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Bombay High Court Orders Reconsideration of ITC Refund to SEZ Supplier, Citing Improper Rejection of Additional Evidence at Appellate Stage
High Performance Plastics India Pvt. Ltd. vs The Additional Commissioner (Appeals)-II & Anr.
(2026) TaxCorp(IDT) 12305 (HC-BOMBAY)
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Gujarat High Court Clarifies Limitation Period for GST Appeals: Supreme Court’s COVID Exclusion to Apply, Appeal Within Extended Period Not Time-Barred
Marvin Enterprise v. State of Gujarat & Ors.
(2026) TaxCorp(IDT) 12304 (HC-GUJARAT)
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Andhra Pradesh High Court Upholds Direct GST Recovery from Bank Accounts Post-Assessment, Clarifies No Prior Notice or Authorization Required under Section 79(1)(c)
V.V.S. Enterprises vs. State of Andhra Pradesh & Ors.
(2026) TaxCorp(IDT) 12303 (HC-AP)
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Maharashtra AAR Holds Employee Canteen Recoveries Taxable Under GST; ITC Blocked Even for Statutory Facility, Notice Pay Not Taxable
In the matter of Carraro India Private Limited
(2026) TaxCorp(IDT) 12302 (AAR)
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Bombay High Court Directs Fresh Statutory Appeal on Export Status and Intermediary Classification of CRS Marketing Services, Bars Influence of AAAR Ruling
Sabre Travel Network (India) Pvt Ltd Vs. Union of India
(2026) TaxCorp(IDT) 12301 (HC-BOMBAY)
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Chhattisgarh High Court Quashes Section 143(1)(a) Adjustment on Debatable Employees’ Contribution Deduction Issue, Citing Pending Supreme Court Adjudication
Varsha Construction Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37988 (HC-CHHATTISGARH) · Section 143(1)(a)
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Gujarat High Court Invalidates Section 148 Reassessment Notice for AY 2015-16 as Limitation Period Exceeded; Search Year Included within 10-Year Block
West India Infratech Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37987 (HC-GUJARAT) · Sections 148, 153A
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Delhi ITAT Invalidates Section 153C Notice and Assessment for Four-Year Delay; Confirms Primacy of 153C over 147 Proceedings
Gurmukh Das Vs ACIT
(2026) TaxCorp(LJ) 37986 (ITAT-DELHI) · Sections 147, 153C
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Delhi ITAT Upholds Denial of Sections 11 & 12 Benefits, Taxing Full Rs 23.59 Cr. Donations in Charity’s Hands Amidst FIIT-JEE Fund Routing Scheme
Commitment Morality Vision Education Society Vs ACIT
(2026) TaxCorp(LJ) 37985 (ITAT-DELHI)
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Delhi ITAT Upholds Restriction of Section 10A Deduction for Multiple STPI Units of HCL Technologies; Permits ESOP Expense Deduction in Year of Exercise
HCL Technologies Limited Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37984 (ITAT-DELHI) · Section 10A
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Karnataka High Court Quashes Service Tax and GST Demands on Pre-Clinical R&D Services Exported to Overseas Clients: Clarifies Place of Supply Under Notification 4/2019 and Section 13(2) of IGST Act
Bioneeds India Private Limited & Anr. Vs. The Commissioner of Central Tax
(2026) TaxCorp(IDT) 12300 (HC-KARNATAKA)
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Bombay High Court Sets Aside Bank Account Attachment – Department’s Direct Recovery from Deceased Assessee’s Son under GST Held Invalid Without Prior Adjudication and Notice
Navin Vishwanathan Prop. of M/s. Oriental Facility Vs State of Maharashtra and Ors
(2026) TaxCorp(IDT) 12299 (HC-BOMBAY)
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