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Delhi ITAT Bars Double Addition: Section 69C and 68 Not Invokable Where Transactions Are Banked and Offered as Turnover
PBG International Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37832 (ITAT-DELHI) · Sections 68, 69C
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Mumbai ITAT Holds Proportionate IPO Expenses Deductible under Section 48 for Shareholder Selling Shares via OFS Mechanism
Zarah Rafique Malik Vs Income Tax Officer
(2026) TaxCorp(LJ) 37831 (ITAT-MUMBAI) · Section 48(i)
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Delhi ITAT Holds Corporate Guarantee Settlement Expenditure Allowable as Business Deduction Under Section 37(1) in Escorts Limited Arbitration Case
Escorts Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37830 (ITAT-DELHI) · Section 37(1)
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Gujarat High Court Directs Immediate IGST Refund Despite Discrepancy in GST Return and Customs Data, Asserts Withholding Not Justified Without Proper Scrutiny
Ruhi Siraj Makda proprietor of Aries Impex vs Union of India & Anr.
(2026) TaxCorp(IDT) 12184 (HC-GUJARAT)
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Kerala High Court Clarifies ITC and Depreciation Overlap for Banks: Restriction Under Section 16(3) CGST Act Limited to Depreciated Tax Component Only
The South Indian Bank Ltd vs Joint Director, Directorate General of GST Intelligence
(2026) TaxCorp(IDT) 12183 (HC-KERALA)
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Karnataka High Court Upholds Use of Evidence from Out-of-Jurisdiction Searches in GST Adjudication: Section 67 Investigation Materials Valid for Section 74 Proceedings
Additional Commissioner of Central Tax vs Vigneshwara Transport Company
(2026) TaxCorp(IDT) 12182 (HC-KARNATAKA)
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Supreme Court Upholds Quashing of Service Tax Demand on License Fees Collected by CERC and DERC, Dismisses Revenue’s Review Citing Statutory Nature of Licensing
Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commission
(2026) TaxCorp(IDT) 12181 (SC)
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Punjab & Haryana High Court Quashes GST Demand on Statutory Fees Collected by Haryana Electricity Regulatory Commission: Regulatory Functions Not Consideration for Supply
Haryana State Electricity Regulatory Commission Vs Union of India & Ors
(2026) TaxCorp(IDT) 12180 (HC-P&H)
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Delhi ITAT Declares Reassessment Notice Issued to Deceased Person as Void; Assessment Quashed for Fundamental Legal Defect
Neeraj Kataria Vs ITO
(2026) TaxCorp(LJ) 37829 (ITAT-DELHI)
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Hyderabad ITAT Upholds Section 43B Disallowance on Employee Liabilities in Slump Sale: Actual Payment Essential, Mere Liability Transfer Insufficient
Corteva Agriscience Services India Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37828 (ITAT-HYDERABAD) · Sections 43B, 139(1)
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Delhi ITAT Directs Reconsideration of Microfinance Entity’s Section 12AB Exemption Application; Emphasizes Charitable Character Despite Industry Interactions
Micro Finance Industry Vs CIT(E)
(2026) TaxCorp(LJ) 37827 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Nullifies Section 148 Reassessment Initiated Solely on Suspicion of Fund Rotation in Financing Business, Citing Lack of Tangible Material or Live Nexus to Income Escapement
East Delhi Leasing P. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37826 (ITAT-DELHI)
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Kolkata ITAT Rules Surcharge Not Applicable on Discretionary Trusts with Income Below Rs. 50 Lakh; Clarifies Interpretation of ‘Maximum Marginal Rate’
Chanda Bharech Beneficiary Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37825 (ITAT-KOLKATA)
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Gujarat High Court Declares Reassessment Notice for AY 2014-15 Time-Barred under Section 148: Ten-Year Limitation to Include Search Year
Dilipbhai Prabhudas Patel Vs DCIT
(2026) TaxCorp(LJ) 37824 (HC-GUJARAT)
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Karnataka High Court Bars ITC Ledger Blocking Under Rule 86A Where Only Customer Is Alleged to Have Wrongfully Availed Credit—Assessee Not Liable in Absence of Fraud or Ineligibility
Sri Padmavathi Marketing vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12178 (HC-KARNATAKA)
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Karnataka AAR Confirms GST Exemption for Solid Waste Management Services Rendered to Gram Panchayats as ‘Pure Services’ Under Entry No. 3 of Notification No. 12/2017-CT (Rate)
In the matter of Annonymous Indian Charitable Trust
(2026) TaxCorp(IDT) 12177 (AAR)
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Karnataka AAR: GST Applicable on Advance Corpus/Sinking Fund Contributions by Apartment Owners’ Associations for Future Services
In the matter of Liberty Square Apartment Owners Association
(2026) TaxCorp(IDT) 12176 (AAR)
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Karnataka AAR Determines GST Liability on RWA Corpus Fund Collections: Exemption for Maintenance Charges Not Applicable
In the matter of Apartment Owners Association of Raj Lake View
(2026) TaxCorp(IDT) 12175 (AAR)
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Karnataka AAR Affirms ITC Eligibility on Ancillary Inputs and Capital Goods for Used Car Dealers Opting Margin Scheme
In the matter of Toyota Mobility Solution and Services India Pvt. Ltd
(2026) TaxCorp(IDT) 12174 (AAR)
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Karnataka AAR Clarifies GST Applicability on RWA Collections: Water, Electricity, and Corpus Fund Charges Deemed Part of Taxable Maintenance Service
In the matter of Sandeep Vihar Owners Association
(2026) TaxCorp(IDT) 12173 (AAR)
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