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21,167 rulings

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Direct Tax ·Orissa High Court · 27 Feb 2026
Orissa High Court Quashes Faceless Assessment for AY 2023-24 Due to Breach of Natural Justice and Inadequate Response Time
Manishri Refractories and Ceramics Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37688 (HC-ORISSA)
Direct Tax ·AP High Court · 27 Feb 2026
Telangana High Court Invalidates Non-Faceless Reassessment Proceedings Under Section 148A and 148: Order Quashed for Contravention of Section 151A
Tecumseh Products India Private Limited Vs High Court Telangana
(2026) TaxCorp(LJ) 37687 (HC-AP)
Direct Tax ·ITAT Mumbai · 27 Feb 2026
Mumbai ITAT Upholds Slump Sale Classification: Rs 22.40 Crore Business Transfer Qualifies for Section 50B Relief; Revenue’s 'Business Sale' Allegation Dismissed
Digital Insight India Products Private Limited Vs The Assistant Commissioner of Income tax
(2026) TaxCorp(LJ) 37686 (ITAT-MUMBAI) · Section 2(42C)
Direct Tax ·ITAT Delhi · 27 Feb 2026
Delhi ITAT Rules GoDaddy.com LLC’s Domain Registration and Web Hosting Receipts Not Taxable as Royalty or FTS under India-USA DTAA
Godaddy.com LLC Vs ACIT
(2026) TaxCorp(LJ) 37685 (ITAT-DELHI)
Direct Tax ·ITAT Mumbai · 27 Feb 2026
Mumbai ITAT Affirms CIT(A) Admission of Additional Evidence Under Rule 46A Due to Auditor’s Health Crisis; Deletes Section 68 Addition on Foreign Share Premium
Rihting Coating Technology (India) Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37684 (ITAT-MUMBAI)
Direct Tax ·ITAT Chennai · 27 Feb 2026
Chennai ITAT Upholds Timeliness of AO’s Reassessment under Extended Limitation for Tribunal-Remanded Issues in Sri Maharaja Refineries Palm Oil Import-Export Case
Sri Maharaja Refineries Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37683 (ITAT-CHENNAI)
Direct Tax ·ITAT Bangalore · 27 Feb 2026
ITAT Bangalore Restores Appeal as CIT(A) Dismissal for Alleged Delay Found Unjustified; Mandates Opportunity of Hearing on Merits
Global E-Business Solutions Pvt. Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37682 (ITAT-BANGALORE)
Direct Tax ·ITAT Allahabad · 27 Feb 2026
ITAT Allahabad Remands Case: Assessee Held Responsible for Dual PANs, Must Prove Bank Deposits are Disclosed Despite Technical Challenges
Jai Maa Durga Traders Vs Commissioner of Income-tax
(2026) TaxCorp(LJ) 37681 (ITAT-ALLAHABAD)
GST ·Bombay High Court · 25 Feb 2026
Bombay High Court Sets Aside ₹133.60 Crore Personal Penalties Against Shemaroo Executives Under CGST Act: No Vicarious Liability Without Statutory Mandate or Personal Gain
Amit Manilal Haria & Ors. vs Joint Commissioner of CGST & CE & Ors.
(2026) TaxCorp(IDT) 12042 (HC-BOMBAY) · Section 122(1A)
Direct Tax ·Orissa High Court · 27 Feb 2026
Orissa High Court Invalidates Second Reassessment for Same Transaction under Section 147, Citing Finality of Prior Assessment and Doctrine of Double Jeopardy
Sanjay Kumar Bijay Kumar Adaspur Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37680 (HC-ORISSA)
Direct Tax ·Kerala High Court · 27 Feb 2026
Kerala High Court Upholds Cancellation of Society’s Exemption for Electoral Funding: Political Campaign Support Deemed ‘Specified Violation’ under Section 12AB(4)
Trivandrum Agenda Task Force Vs CIT
(2026) TaxCorp(LJ) 37679 (HC-KERALA) · Section 12AB(4)
Direct Tax ·Madras High Court · 27 Feb 2026
Madras High Court Upholds Assessment Against NRI, Holds Amended ‘Eligible Assessee’ Definition Applies; Assessee Estopped from Challenging Jurisdiction After DRP Proceedings
Motilal Jain Mahaveer Jain Vs Income Tax Officer
(2026) TaxCorp(LJ) 37678 (HC-MADRAS) · Sections 144C(15)(b)(ii), 154
Direct Tax ·ITAT Delhi · 27 Feb 2026
Delhi ITAT Overturns Disallowance of Section 80IAC Deduction for Start-up Due to Technical Delay in Filing Form 10CCB
Timble Technologies Pvt. Ltd Vs Assessing Officer, Income Tax Department
(2026) TaxCorp(LJ) 37677 (ITAT-DELHI) · Section 80IAC
Direct Tax ·ITAT Pune · 27 Feb 2026
Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit
Satishchandra Jagdishchandra Gugale Vs ITO
(2026) TaxCorp(LJ) 37676 (ITAT-PUNE) · Section 54F
Direct Tax ·ITAT Pune · 27 May 2026
Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit
Satishchandra Jagdishchandra Gugale Vs ITO
(2026) TaxCorp(LJ) 37675 (ITAT-PUNE) · Section 54F
Direct Tax ·ITAT Pune · 27 May 2026
Pune ITAT Holds Exemption u/s 11 Permissible on Updated Return Filed u/s 139(8A); Rejects Revenue’s Restriction Based on Section 139(1) Compliance
Indian Medical Association Pune Branch Vs DCIT
(2026) TaxCorp(LJ) 37674 (ITAT-PUNE) · Section 11
Direct Tax ·ITAT Delhi · 27 May 2026
Delhi ITAT Slams AO’s Faulty Extrapolation of Revenue on Unsold Area; Upholds CIT(A)’s Deletion of ₹7 Cr. Addition Based on AS-7 & AS-9 Compliance
Krish Icon Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37673 (ITAT-DELHI)
Direct Tax ·ITAT Delhi · 27 May 2026
Delhi ITAT Declares Assessment Order Void: Section 143(2) Notice Held Time-Barred Despite Rectified Return Filed at Revenue’s Instance
Boang Technology Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 37672 (ITAT-DELHI) · Section 143(2)
Direct Tax ·Delhi High Court · 10 Apr 2026
Delhi High Court Rules No Royalty on Cross Charges for Software Use Under Article 12(3) of India-US DTAA, Orders ‘NIL’ Withholding Certificate
Aecom Technical Services Inc. Vs ITO
(2026) TaxCorp(LJ) 37671 (HC-DELHI)
Direct Tax ·Calcutta High Court · 10 Apr 2026
Calcutta High Court Quashes Assessment Order for Lack of Adequate Opportunity, Directs AO to Reconsider with Full Submissions from Assessees Enjoying Section 10(23C) Benefits
Rose Bud Education Society And Another Vs Union Of India and Others
(2026) TaxCorp(LJ) 37670 (HC-CALCUTTA)

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