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Gujarat High Court Upholds Exclusion of Search-Based Assessments from DTVsV Scheme, Despite Clarificatory Circulars
Radha Madhav Eco-Industrial Park Vs PCIT
(2026) TaxCorp(LJ) 37652 (HC-GUJARAT) · Section 132
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Delhi ITAT Upholds Telescoping: Only Excess Unexplained Cash of Rs. 4.15 Lacs Taxable as Unaccounted Income Under Section 69A
Surjeet Singh Vs DCIT
(2026) TaxCorp(LJ) 37651 (ITAT-DELHI)
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Delhi ITAT Quashes Reassessment: Jurisdiction under Section 148 Invalid Due to Incorrect Factual Foundation and Mechanical Approval
Aruna Sangal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37650 (ITAT-DELHI) · Section 148
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Bangalore ITAT: Construction Cost Must Be Allowed as Deduction for Co-owner When Property’s Transformation is Evident; Disallowance for Lack of Bills Unjustified
Shreshta Sheel Patil Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37649 (ITAT-BANGALORE)
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Gujarat High Court: Belated Return Cannot Be Rejected Mechanically Where Refund Claim Arises from Omitted TDS; Section 119(2)(b) Delay Condonation to Be Reconsidered
Suryakant Khodidas Panchal Vs The PCIT
(2026) TaxCorp(LJ) 37638 (HC-GUJARAT)
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Rajasthan AAR Clarifies GST Rate: Non-Biodegradable Paper Bags to be Taxed at 18% under Heading 4819
In the matter of SGS Packaging Private Limited
(2026) TaxCorp(IDT) 12036 (AAR)
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Andhra Pradesh AAR Confirms 5% GST on Pre-Packaged and Labelled Frozen Shrimps in Export Packs under HSN 0306
In the matter of Devi Sea Foods Limited
(2026) TaxCorp(IDT) 12035 (AAR)
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Rajasthan AAR Grants GST Exemption to Board of Secondary Education, Rajasthan for Services Linked to Conduct of Examinations
In the matter of Board of Secondary Education, Rajasthan, Ajmer
(2026) TaxCorp(IDT) 12034 (AAR)
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Kerala High Court Clarifies: GST Authorities Cannot Retain Goods in Transit Without Proper Detention Under Section 129 Despite Confiscation Proceedings Under Section 130
Authentic Metals vs The Enforcement Officer
(2026) TaxCorp(IDT) 12033 (HC-KERALA)
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Punjab & Haryana HC Quashes Non-Speaking Communication Rejecting Condonation of Delay for Export Remittances under CGST Rules: Matter Remanded for Fresh Decision After Hearing
Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors.
(2026) TaxCorp(IDT) 12032 (HC-P&H)
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GSTAT Delhi - Profiteering by Subway Franchisee: GSTAT Delhi Orders Deposit of Unjust Gains with Interest Due to Arbitrary Price Hike Post-GST Rate Cut
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs A J Enterprises
(2026) TaxCorp(IDT) 12031 (HC-DELHI)
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Appellate Authority Rules: No Retrospective Interest on Debit Notes for Post-Supply Price Escalation under CGST—GST Liability Arises Only When Consideration Becomes Ascertainable
In the matter of Mitsui Kinzoku Components India Pvt. Ltd.
(2026) TaxCorp(IDT) 12030 (Commr - Appl)
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Bangalore ITAT Restricts CIT(E)’s Powers under Section 12AB, Orders Registration for Animal Welfare Trust Despite Questions on Expenditure and Donor Verification
Raya Naik Memorial Gowshala Trust Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37596 (ITAT-BANGALORE) · Section 12AB
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Kolkata ITAT Invalidates Reassessment for Lack of Independent Application of Mind by PCIT Under Section 151
Kippy Engineering Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37595 (ITAT-KOLKATA) · Section 151
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Delhi High Court Upholds Substantive Right to Foreign Tax Credit Despite Delay in Filing Form 67, Directs Revenue to Grant Relief Without Remand
REAL TIME DATA SERVICES PRIVATE LIMITED Vs PCIT
(2026) TaxCorp(LJ) 37594 (HC-DELHI) · Section 264
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Telangana High Court Rules Interim Court-Directed Deposits Not Taxable Until Rights Are Crystallized During Pending Arbitration
G.H.Reddy & Associates (Construction) Pvt. Ltd. Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37593 (HC-AP)
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Bombay High Court Nullifies Reassessment Initiated by Jurisdictional AO in Breach of Section 151A Mandate, Reaffirms Binding Nature of Hexaware Precedent
Vibhavari Bharat Bhatt Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37592 (HC-BOMBAY)
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Bombay High Court Directs Revenue to Grant FBT Refunds Despite IT System Glitches; Holds Department Cannot Deny Taxpayer’s Legal Dues Due to Technical Issues
Lintas India Pvt. Ltd. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37591 (HC-BOMBAY)
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Delhi High Court Quashes 15% TDS Certificate, Orders NIL Rate Under Section 197 for Distribution Fees Not Constituting Royalty
Financial and Risk Organisation Limited Vs The ITO
(2026) TaxCorp(LJ) 37590 (HC-DELHI)
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Delhi ITAT Nullifies Arbitrary 10% Profit Addition Due to Lack of Justification and Uncontroverted Documentary Evidence
Sushil Kumar Vs ACIT
(2026) TaxCorp(LJ) 37589 (ITAT-DELHI)
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