-
Gujarat High Court Sets Aside Section 148A Reassessment Based Solely on GST Cancellation Overlooked by Revenue Despite Appellate Revocation
Piyush Mafatlal Shah Vs ITO
(2026) TaxCorp(LJ) 37912 (HC-GUJARAT)
-
Extraordinary Delay of 5419 Days in Appeal Attributed to Criminal Litigation and Incarceration Condoned by Delhi ITAT: Emphasis on Substantial Justice Over Procedural Technicalities
Lalit Aggarwal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37911 (ITAT-DELHI)
-
Ahmedabad ITAT Nullifies PCIT's Section 263 Order: Disallowance of CSR and Section 14A Not Permissible for MAT Computation under Section 115JB
Shalby Ltd Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37910 (ITAT-AHMEDABAD) · Sections 14A, 115JB
-
Delhi ITAT Invalidates Assessment for Non-Issuance of Draft Order Under Section 144C, Citing Violation of Assessee’s Statutory Rights
Aamby Valley Ltd Vs DCIT
(2026) TaxCorp(LJ) 37909 (ITAT-DELHI)
-
Ahmedabad ITAT Quashes Penalty for Non-Compliance of Statutory Notices Under Section 272A(1)(d) Amid Bona Fide Conduct and Pending Quantum Proceedings
Air Wind Green Energy Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37908 (ITAT-AHMEDABAD)
-
Gujarat High Court Bars Income Tax Reassessment to Revisit AO’s Prior Conclusions Based on Same Facts
Dignesh Pramukhlal Patel Vs ACIT
(2026) TaxCorp(LJ) 37907 (HC-GUJARAT)
-
Gujarat High Court Rules Transfer of Self-Generated Trademarks Prior to 2002 Not Taxable as Capital Gains: Zydus Lifesciences Ltd. Case
Zydus Lifesciences Limited Vs CIT
(2026) TaxCorp(LJ) 37906 (HC-GUJARAT)
-
Bombay High Court Holds Non-Resident’s HSBC Geneva Account Outside Indian Tax Net; Reaffirms Deletion of Rs. 6.13 Cr Addition for AY 2006-07
Dipendu Bapalal Shah Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37905 (HC-BOMBAY)
-
Delhi ITAT Upholds Denial of Section 44C Deduction on ECB Interest: No Dual Benefit Under DTAA and Domestic Law for Bank of Tokyo-Mitsubishi UFJ Ltd.
The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37904 (ITAT-DELHI)
-
Delhi ITAT Clarifies Tax Exemption for Non-Residents on Stock Derivative Gains: Article 13(3A) of India-Mauritius DTAA Inapplicable
Estee India Fund Vs ACIT
(2026) TaxCorp(LJ) 37903 (ITAT-DELHI)
-
Delhi ITAT Upholds PCIT’s Section 263 Revision: Failure of Both Assessee and AO to Furnish and Examine Details in High Liability-Low Income Scrutiny
Microteck Infrastructure Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37902 (ITAT-DELHI)
-
Delhi ITAT Upholds Section 80-IC Deduction for Perfetti Van Melle India: Chewing Gum and Candy Manufacturing at Rudrapur Held Eligible
Perfetti Van Melle India Pvt. Limited Vs ACIT
(2026) TaxCorp(LJ) 37901 (ITAT-DELHI) · Section 80-IC
-
Delhi ITAT Invalidates CIT(A)’s Application of Section 79, Directs Correct Priority for Set Off of Brought Forward Business Losses Before Unabsorbed Depreciation
East Delhi Waste Processing Company Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37900 (ITAT-DELHI) · Sections 32(2), 72
-
Supreme Court Permits Withdrawal of Article 32 Writ Against Composite Notice; Allows Fresh High Court Challenge in Light of Divergent HC Judgments
Aparna Collection Vs Union Of India & Ors.
(2026) TaxCorp(IDT) 12239 (SC)
-
GSTAT Upholds Rs. 19.86 Lakh Profiteering Against Jyothi Theatre for Not Passing GST Rate Reduction to Cinema-Goers; No Penalty Imposed Due to Retrospective Applicability
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Jyothi Theatre
(2026) TaxCorp(IDT) 12238 (GSTAT-Delhi)
-
GSTAT Delhi Orders LIC HFL Care Homes Ltd. to Refund Profiteered GST Benefit of Rs. 2.31 Crores with 18% Interest to 240 Homebuyers in ‘Jeevan Ananda’ Project
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs LIC HFL Care Homes Ltd.
(2026) TaxCorp(IDT) 12237 (GSTAT-Delhi)
-
Bombay High Court Rules GST Inapplicable on Timber Auctions Concluded Pre-GST, Upholds Pre-GST Tax Liability Despite Post-GST Payment Window
Purushottam Jairam & Company v. State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12236 (HC-BOMBAY)
-
Rajasthan High Court Nullifies Appellate Authority’s Ex Parte Order for Procedural Lapses, Directs Fresh Hearing with Proper Notice to Assessee
Acme Solar Holdings Limited vs Commissioner (Appeals)
(2026) TaxCorp(IDT) 12235 (HC-RAJASTHAN)
-
Bombay High Court Stays GST Recovery on Leasehold Rights Assignment by Microsoft India, Awaiting Supreme Court Clarification on Land Transfer vs. Supply of Service
Microsoft Corporation (India) Pvt Ltd Vs State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12234 (HC-BOMBAY)
-
Gujarat High Court Nullifies GST Order for Lack of Mandatory Hearings; Reiterates Section 75(4) Safeguards Taxpayer Rights
Gurukrupa Tradelink Private Limited vs State of Gujarat & Anr.
(2026) TaxCorp(IDT) 12233 (HC-GUJARAT)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.