-
Bombay High Court Invalidates Clubbed SCN Issued Under Section 74 for Multiple FYs; Directs Revenue to Issue Separate Notices
Kohli Road Lines vs Joint Commissioner, CGST & C.Ex. Audit
(2026) TaxCorp(IDT) 12212 (HC-BOMBAY)
-
Gujarat High Court Upholds Classification of Minimally Processed Tobacco as “Unmanufactured Tobacco” Under Heading 2401, Rejects Reclassification as “Chewing Tobacco” for GST and Compensation Cess
Patel Products & Anr. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12211 (HC-GUJARAT)
-
Disallowance of Purchases Unjustified Without Rejection of Books or Corroborative Evidence – Statements During Search Insufficient Basis
Vestige Marketing Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37872 (ITAT-DELHI)
-
Delhi ITAT Invalidates PCIT Revision Under Section 263 Due to Assessee’s Section 44AD Return: No Additional Enquiry Mandate
Neeraj Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37871 (ITAT-DELHI) · Section 263
-
Delhi ITAT Confirms Revenue Nature of Aborted IPO Expenses and Expands Scope of Section 10B Deduction for EOUs
Orient Craft Limited Vs DCIT
(2026) TaxCorp(LJ) 37870 (ITAT-DELHI)
-
Delhi ITAT Clarifies: Lump-Sum Payment for Outright Transfer of Design Rights Not Royalty under India-UAE DTAA in Versova-Bandra Sea Link Project
International Bridge Technologies Middle East DMCC Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37869 (ITAT-DELHI)
-
Calcutta High Court Invalidates Demand and Penalty Notices Issued Alongside Draft Assessment Order Due to Absence of Final Assessment and Statutory Time Bar
Almatis Alumina Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37868 (HC-CALCUTTA)
-
Kerala High Court Orders Lifting of Attachment on Mortgaged Properties after Statutory Limitation; Directs Registry to Register Sale Certificate under Rule 68B(4) of Income Tax Act
The South Indian Bank Ltd Vs The ACIT
(2026) TaxCorp(LJ) 37867 (HC-KERALA)
-
Bombay High Court Rules Section 201(3) Limitation for TDS Orders Runs Quarter-wise; Revenue’s Annual Computation Rejected in Vodafone Cellular Case
Vodafone Cellular Ltd Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37866 (HC-BOMBAY) · Section 201(3)
-
Delhi ITAT Invalidates Reassessment Initiated Against Non-Existent Entity Post-Conversion to LLP: Notice Issued Under Section 148 Set Aside
Mango Infratech Solutions Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37865 (ITAT-DELHI)
-
Chennai ITAT Rules Non-Commencement of Activities Not a Ground for Denial of Section 12AB Registration to Charitable Trust; CIT(E)'s Order Set Aside
Sir CV Raman Educational & Charitable Trust Vs The CIT
(2026) TaxCorp(LJ) 37864 (ITAT-CHENNAI) · Section 12A(1)(ac)(iii)
-
Conversion of Agricultural Land to Non-Agricultural Land Triggers Capital Gains Tax: Hyderabad ITAT Affirms Taxability on Sale
Parvathaneni Praveen Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37863 (ITAT-HYDERABAD) · Section 2(14)(iii)
-
Mumbai ITAT Upholds Full Addition for Unsubstantiated Purchases under Section 68; Reduces Ad-Hoc Expense Disallowance to 10% Citing Inadequate Proof and Personal Element in Proprietorship Accounts
Agnelo Gustavo Eugenio Rodrigues Vs DCIT
(2026) TaxCorp(LJ) 37862 (ITAT-MUMBAI)
-
Chennai ITAT Cancels Section 271B Penalty: Technical Portal Glitches Accepted as Reasonable Cause for Delayed Tax Audit Filing
Konda Seenivasaiyer Damodharan Kishori Lal Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37861 (ITAT-CHENNAI) · Sections 271B, 273B
-
Hyderabad ITAT Overturns Penalty for Bona Fide Error in Labour Cess Disallowance: Section 270A(9) Misreporting Not Attracted Where Full Disclosure Made and Tax Impact is Neutral
N.A.M. Expressway Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37860 (ITAT-HYDERABAD) · Section 270A(9)
-
Delhi High Court Quashes Non-Speaking Rejection of MakeMyTrip’s Nil/Lower TDS Certificate Application under Section 197—Emphasizes Mandatory Consideration of Rule 28AA Parameters and Prior Consistency
Make Mytrip (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37859 (HC-DELHI)
-
Bombay High Court Invalidates Reassessment Proceedings for AY 2013-14: Limitation Period Under Old Law Prevails Despite New Ten-Year Limit
Pratibha Syntex Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37858 (HC-BOMBAY)
-
Telangana High Court Affirms ITAT’s Authority to Rectify Contradictory Deemed Dividend Order Under Section 254(2), Dismisses Revenue’s Appeal
M/s Jaypeem Granites (P) Ltd. Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37857 (HC-AP)
-
Kerala High Court Invalidates Composite Best Judgment SCN Issued to Unregistered Education Service Provider for Predetermined GST Liability
Kerala State Self-Financing B.Pharm College Management Association (KSSBCMA) Vs Intelligence Officer
(2026) TaxCorp(IDT) 12208 (HC-KERALA)
-
Madhya Pradesh High Court Declines Premature Writ Against GST Seizure, Citing Availability of Statutory Remedy and Active Section 74 Proceedings
Ankit Dubey vs Prinicipal Commissioner Of Central Goods And Service Tax Cgst Bhopal Gst Bhawan And Others
(2026) TaxCorp(IDT) 12207 (HC-MP)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.