-
Telangana High Court Upholds Re-blocking of Electronic Credit Ledger Linked to Section 74 Proceedings; Stresses Full Disclosure in Writ Petitions
Creative Enterprises vs The State of Telangana & Ors.
(2026) TaxCorp(IDT) 12206 (HC-AP)
-
Bombay High Court Allows Assessee to Independently Challenge Partial Retention in Electronic Credit Ledger After Revenue Unblocks Major Portion
Santosh Steel Enterprises Vs. The State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12205 (HC-BOMBAY)
-
Supreme Court Upholds Telangana High Court’s Rejection of Writ Against GST Show Cause Notice on ITC Availment from Unregistered Dealers
Trillion Lead Factory Private Ltd vs Superintendent of Central Tax
(2026) TaxCorp(IDT) 12204 (SC)
-
Telangana High Court Upholds Validity of GST Show Cause Notice on ITC Availment from Non-Existent Suppliers Despite Assessee’s Plea of Vagueness
Trillion Lead Factory Private Limited v. Superintendent of Central Tax & Ors.
(2026) TaxCorp(IDT) 12203 (HC-AP)
-
Bangalore ITAT Nullifies CIT(A)’s Summary Dismissal: Addition of Agricultural Income as ‘Other Sources’ Deleted Owing to Lack of Inquiry and Reasoned Order
Erki Krishnamurthy HUF Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37856 (ITAT-BANGALORE)
-
ITAT Mumbai Rules NRI Desk Expenses by Overseas Branches as Head Office Expenditure under Section 44C for Bank of America N.A.
Bank of America N.A Vs Deputy Director of Income Tax
(2026) TaxCorp(LJ) 37855 (ITAT-MUMBAI) · Section 44C
-
Madras High Court Upholds Disallowance of Misappropriated Amount as Business Expenditure under Section 40A(2); Contradictory Claims and Lack of Evidence Prove Fatal for Assessee
Karpaga Vinayagar Papers Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37854 (HC-MADRAS) · Section 40A(2)
-
Telangana High Court Upholds ITAT Remand in Bharathi Cement’s Section 68 Equity Infusion Case; Orders AO to Rely Exclusively on Factual Evidence
Bharathi Cement Corporation Pvt. Ltd Vs The Pr. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37853 (HC-AP) · Section 68
-
Bombay High Court Affirms AO’s Limited Jurisdiction Under Section 115JB: Disallows Addition of Saudi Corporate Tax Not Debited to P&L
ACC Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37852 (HC-BOMBAY)
-
Delhi ITAT Invalidates Reassessment Proceedings under Section 147/148 Initiated Post Failure of Jurisdiction under Section 153C; Bars Parallel Proceedings in Light of Naveen Kumar Gupta Ruling
Advantage Housings Pvt. Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 37851 (ITAT-DELHI) · Sections 147, 148, 153C
-
Mumbai ITAT Exonerates Assessee from Section 69 Addition as Appellate Authority Validly Considers New Documentary Evidence of Investment Source
Shareeka Prasanna Shetty Vs Income Tax Officer
(2026) TaxCorp(LJ) 37850 (ITAT-MUMBAI) · Section 69
-
Delhi ITAT Affirms Validity of Section 263 Revision and Corrigendum for Amazon Smart Commerce Solutions Pvt. Ltd. Amidst Amalgamation
Amazon Smart Commerce Solutions Pvt. Ltd. Vs Principal Commissioner Income Tax
(2026) TaxCorp(LJ) 37849 (ITAT-DELHI)
-
Chennai ITAT Quashes Section 94B Disallowance for Danish Subsidiary, Citing DTAA Non-Discrimination Clause
Vestas Wind Technology India Private Limited Vs The ITO
(2026) TaxCorp(LJ) 37848 (ITAT-CHENNAI) · Section 94B
-
Mumbai ITAT Rules Possession Date as Purchase Date for Section 54 Exemption, Favouring Substantive Compliance Over Formalities
Shashank Merchant Vs Income Tax Officer
(2026) TaxCorp(LJ) 37847 (ITAT-MUMBAI) · Section 54
-
Visakhapatnam ITAT Sets Aside Section 147 Assessment for AY 2015-16 Due to Time-Barred Notice under Section 148, Citing Section 149 First Proviso
Srinivasa Rao Sirivuri Vs Income Tax Officer
(2026) TaxCorp(LJ) 37846 (ITAT-VISAKHAPATNAM) · Section 148, 149(1)(b)
-
ITAT Mandates Reference to Valuation Officer for Fair Market Value Assessment under Section 50C: Short-Term Capital Gain to Be Recomputed
Reddi Paiditalli Naidu Vs Commissioner of Income-Tax
(2026) TaxCorp(LJ) 37845 (ITAT-VISAKHAPATNAM) · Section 50C
-
Delhi ITAT Nullifies Reassessment and Penalty for Revenue’s Failure to Furnish Relied-Upon Evidence to Assessee in Property Transaction Case
Veer Sawarkar Katyal Vs ITO
(2026) TaxCorp(LJ) 37844 (ITAT-DELHI)
-
ITAT Sets Aside Penalty under Section 270A Imposed Prior to Quantum Appeal Resolution, Citing Violation of Natural Justice and Statutory Procedure
Beereshwar Co-op. Credit Society Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37843 (ITAT-PANAJI) · Section 270A
-
Madras High Court Upholds 18% GST on Government Service Contracts Post-Notification; Orders Abeyance of Differential Tax Recovery Pending Reimbursement Decision
Sri Ezhumalaiyan Construction vs The State Tax Officer Inspection -1 & Ors.
(2026) TaxCorp(IDT) 12198 (HC-MADRAS)
-
Tripura High Court Affirms ITC Eligibility for Bona Fide Purchaser Despite Seller’s GST Default: Sahil Enterprises Ratio Upheld
Malaya Rub-Tech Industries vs The Union of India & Ors.
(2026) TaxCorp(IDT) 12197 (HC-Tripura)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.