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Mumbai ITAT Upholds Strict Application of Limitation Law; Denies Condonation of 315-Day Delay in Appeal Due to Lack of 'Sufficient Cause'
Sonmrug Co-operative Housing Society Ltd Vs CIT(A)
(2026) TaxCorp(LJ) 37762 (ITAT-MUMBAI)
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Mumbai ITAT Restores Assessment for Individual Taxpayer, Citing "Digital Divide" and Principles of Substantial Justice
Bharti Nehru Kariya Vs ITO
(2026) TaxCorp(LJ) 37761 (ITAT-MUMBAI)
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Gujarat AAR Declares GST Exemption for Semen Sorting Services as Animal Husbandry Support, Cites Specific SAC Classification Over Residuary
In the matter of Jiva Sciences Private Limited
(2026) TaxCorp(IDT) 12138 (AAR)
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Calcutta High Court Rules Executive Circular Cannot Retrospectively Deny Refund of Unutilised ITC on Edible Oils; Adani Wilmar Secures Relief
Adani Wilmar Limited & Anr. v. Assistant Commissioner of State Tax & Ors.
(2026) TaxCorp(IDT) 12137 (HC-CALCUTTA)
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West Bengal AAR Distinguishes GST Rates on Restaurant Food and Hookah Supplies: Separate Tax Treatments for Tobacco and Non-Tobacco Hookah Confirmed
In the matter of Indian Wire Products Company
(2026) TaxCorp(IDT) 12136 (AAR)
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Delhi ITAT Rules Repayment of Advance via Banking Channels Not Bogus: Section 68 Onus Discharged by Assessee
ICMC Projects P. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37760 (ITAT-DELHI)
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Mumbai ITAT Confirms Section 68 Addition: Failure to Prove Genuineness of Penny Stock Transactions Results in Adverse Order Against Assessee
Nishit Praful Gogri Vs DCIT
(2026) TaxCorp(LJ) 37759 (ITAT-MUMBAI)
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Mumbai ITAT Bars Double Taxation on Hybrid Application of Sec. 44AD & Sec. 43CA in Flat Sale: Presumptive Scheme Prevails
Mukesh Vasantkumar Chandan Vs ITO
(2026) TaxCorp(LJ) 37758 (ITAT-MUMBAI) · Sections 43CA, 44AD
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Delhi ITAT Rules Maturity Proceeds from Assigned Keyman Insurance Policy Taxable; Explanation to Section 10(10D) Held Retrospective and Clarificatory
Harsimron Singh Sandhu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37757 (ITAT-DELHI) · Section 10(10D)
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Mumbai ITAT Directs AO to Grant Section 244A Interest on Refund Delayed under DTVSV Settlement to LIC Housing Finance Ltd.
LIC Housing Finance Ltd. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37756 (ITAT-MUMBAI)
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Delhi ITAT Rules Sale of Off-the-Shelf Software Licences by Canadian Company Not Taxable as Royalty or FIS; Rejects Existence of PE in India
Computer Modelling Group Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37755 (ITAT-DELHI)
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Rajasthan High Court Defers Adjudication on Zoomcar India’s Challenge Against CGST Circulars, Awaits Supreme Court’s Verdict
Zoomcar India Private Limited v. Union of India & Ors.
(2026) TaxCorp(IDT) 12106 (HC-RAJASTHAN)
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Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries
Satish Kumar Verma vs Shri Kamta Prasad, Executive Director, U.P. State Employees Welfare Corporation
(2026) TaxCorp(IDT) 12105 (HC-ALLAHABAD)
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Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers
Jyoti Tar Products Private Limited & Anr. vs. The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors.
(2026) TaxCorp(IDT) 12104 (HC-CALCUTTA)
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West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute
In the matter of Sage Organics Private Limited
(2026) TaxCorp(IDT) 12103 (AAR)
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Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act
The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12102 (HC-BOMBAY)
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Unrealised Loss on NIFTY-Linked Debentures Held as Allowable Expenditure: Mumbai ITAT Holds Loss on Fair Valuation Not Contingent; Cites Woodward Governor & Bank of Bahrain Rulings
Nomura Capital (India) Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37754 (ITAT-MUMBAI)
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ITAT Mumbai Allows Tata Steel’s ₹518.75 Cr Interest Claim on Borrowings for Corus Acquisition; Recognises Overseas Expansion as Legitimate Business Purpose
Tata Steel Ltd Vs DCIT
(2026) TaxCorp(LJ) 37753 (ITAT-MUMBAI)
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Mumbai ITAT Rectifies Error: Turnover Threshold for TDS under Section 194A(3) is Prospective, Not Retroactive for Co-operative Societies
Abhyudaya Co-operative Bank Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37752 (ITAT-MUMBAI) · Sections 194A, 254(2)
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Karnataka High Court Upholds Taxation of Voluntarily Disclosed Income; Assessee’s Attempt to Retract Admission Rejected Due to Absence of Timely Challenge or Retraction
Narayan Rao Hebri Vs The ACIT
(2026) TaxCorp(LJ) 37751 (HC-KARNATKATA)
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