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Gujarat High Court Validates Assessee’s Switch to WDV Depreciation via Revised Return, Emphasizes Taxpayer’s Bona Fide Choice under Rule 5(1A)
Gujarat State Energy Generation Ltd Vs CIT
(2026) TaxCorp(LJ) 37954 (HC-GUJARAT)
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Madras High Court Rules Section 194G Inapplicable—No TDS on Dealer Margin in Lottery Ticket Sales Where No Commission is Paid
Martin Lottery Agencies Ltd Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37953 (HC-MADRAS) · Section 194G
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Bangalore ITAT Orders Fresh Adjudication on Section 80P(2)(a)(i) Deduction Claim After PAN Status Error and Dual PAN Controversy; Imposes Cost for Non-compliance with Statutory Notices
Bhuvaneshwari Co-op. Credit Society Ltd Vs ITO
(2026) TaxCorp(LJ) 37952 (ITAT-BANGALORE) · Section 80P
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Mumbai ITAT Upholds CIT(A) Dismissal of Appeal Against Section 143(3) Assessment Where No Adjustments Made; Directs AO to Address Pending Section 154 Rectification Request
Mahindra Steel Service Centre Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37951 (ITAT-MUMBAI) · Section 154
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Gujarat AAR Clarifies GST Exemption for NSDC-Affiliated Digital Marketing Training Partners, Addresses Exemption Gap Period and Tax Regularisation
In the matter of ASDM Institute Private Limited
(2026) TaxCorp(IDT) 12267 (AAR)
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Gujarat AAR Affirms ITC Eligibility for Foundation and Structural Supports of Process Equipment Under Section 17(5)(c) CGST Act
In the matter of Cadila Pharmaceuticals Limited
(2026) TaxCorp(IDT) 12266 (AAR)
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Gujarat AAR Decides ITC Availability on RCC Foundations and Structural Supports Integral to Plant & Machinery for API Manufacturing
In the matter of CPL Pharmaceuticals Pvt Ltd
(2026) TaxCorp(IDT) 12265 (AAR)
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Karnataka High Court Rules B2B E-Commerce Operators Not Liable for TCS Deduction under Section 52 When Not Collecting Consideration
Hiveloop Technology Private Limited vs Additional Director Directorate General Of GST Intelligence
(2026) TaxCorp(IDT) 12264 (HC-KARNATAKA)
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GSTAT Delhi Affirms No Profiteering in Sobha Limited’s International City Project: Full Transaction in Post-GST Era Excludes Section 171 Liability
DGAP v. Sobha Limited
(2026) TaxCorp(IDT) 12263 (GSTAT-Delhi)
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Gujarat AAAR Affirms Technical Textile Classification for HDPE Geomembranes, Rejects Revenue’s Reliance on Raj Packwell and Similar Rulings
In the matter of Shree Ambica Geotex Pvt. Ltd
(2026) TaxCorp(IDT) 12262 (AAR)
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Tamil Nadu AAAR Confirms ITC Block on Lease Assignment for Construction of Non-Qualifying Manufacturing Facility
In the matter of Inox Air Products Private Limited.
(2026) TaxCorp(IDT) 12261 (AAR)
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Bombay High Court Rules Against Consolidated GST Show Cause Notices Across Multiple Years; Mandates Year-wise Notices for Alleged Fraudulent ITC Availment
Vidarbha Nickel Limited Vs The Commissioner, CGTS & Central Excise, Nagpur and others
(2026) TaxCorp(IDT) 12260 (HC-BOMBAY)
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Madras High Court: Unexplained Trade Credits Not Eligible for Section 80-IA Deduction; Must Be Treated as Deemed Income Under Section 68
AKR Poly Industries Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37950 (HC-MADRAS)
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Hyderabad ITAT Rules Penalty under Section 271D Not Attracted for Cash Sale of Agricultural Land, Recognizes Bonafide Belief as ‘Reasonable Cause’
Aurora Educational Society Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37949 (ITAT-HYDERABAD) · Section 271D
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Panaji ITAT Upholds Rejection of Books Under Section 145(3) Due to Non-Production of Records; Income Estimated at 8% Net Margin Instead of AO’s 10%
Idrees Mohammed Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37948 (ITAT-PANAJI) · Section 145(3)
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ITAT Mumbai Quashes Section 69A Addition on Cash Deposits by NRI Daughter for Wedding, Accepts Evidence of Mother’s Lifetime Savings
Jamshed Naval Karanjia Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37947 (ITAT-MUMBAI) · Section 69A
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Mumbai ITAT Overturns CIT(A) Order for Lack of Independent Evaluation; Directs Fresh Adjudication with Proper Rule 46A Compliance
Ameet Ashok Rajput Vs ACIT
(2026) TaxCorp(LJ) 37946 (ITAT-MUMBAI)
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Bombay High Court Restricts ITC Blocking under Rule 86A to Available Credit in ECL; Partial Quashing of Revenue’s Order on Procedural Grounds
Hemang Bipin Varaiya vs The State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12259 (HC-BOMBAY)
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Bombay High Court Halts GST Recovery, Orders Re-credit of Over Rs. 1.1 Crores to Refex Industries Due to Premature Ledger Debit in Violation of Statutory Timeline
Refex Industries Limited vs State of Maharashtra and Ors.
(2026) TaxCorp(IDT) 12258 (HC-BOMBAY)
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Bombay High Court Restores GST Registration Cancelled for Bona Fide Delay in Filing Returns, Asserts Substantive Rights Over Procedural Lapses
Jeevach Coating Vs The Deputy Commissioner of State Tax & Ors
(2026) TaxCorp(IDT) 12257 (HC-BOMBAY)
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