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Delhi ITAT Quashes Section 69C Addition as Books Substantiate Source of Expenditure; Adverse Inference Barred Due to Non-reply to Section 133(6) Notices
Ritu Bhandula Vs ITO
(2026) TaxCorp(LJ) 37513 (ITAT-DELHI) · Section 69
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Delhi ITAT Rules: No Section 69A Addition for Ex-Manager Without Direct Evidence of Personal Receipt of Funds from 636 Investors
Uday Kumar Vs Income Tax Officer
(2026) TaxCorp(LJ) 37512 (ITAT-DELHI) · Section 69A
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Delhi High Court Affirms: Reassessment Based Solely on Audit Opinion Invalid under Section 148, Upholds ITAT in NTPC Case
NTPC Ltd. Vs PCIT
(2026) TaxCorp(LJ) 37511 (HC-DELHI)
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Delhi High Court Directs Issuance of ‘Nil’ Withholding Certificate under Section 197, Rebukes Revenue’s Delay and Mechanical Refusal Despite Previous Judicial Order
Aecom Intercontinental Holdings Uk Ltd Vs ACIT
(2026) TaxCorp(LJ) 37510 (HC-DELHI) · Section 197
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Bombay High Court Overturns Revenue's Rejection of Condonation Application for 50-Day Delay in Form 10B Filing, Reinforces Liberal Approach to ‘Genuine Hardship’ under Section 119(2)(b)
Dawat E Islami Hind Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37509 (HC-BOMBAY) · Section 11
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Karnataka High Court Orders Refund of Accumulated ITC to Edible Oil Trader; Rejects Revenue’s Denial under Inverted Duty Structure
South Indian Oil Corporation v. Assistant Commissioner of Central Tax & Ors.
(2026) TaxCorp(IDT) 11971 (HC-KARNATAKA)
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Rajasthan AAR Clarifies GST Classification: Bus Rooftop AC Condenser Fans and Blowers Taxable as Parts under Heading 8415 at 28% (18% Post-Rationalisation)
Pee AAR Automotive Technologies Private Limited
(2026) TaxCorp(IDT) 11970 (AAR)
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Tamil Nadu AAR Classifies Corporate Meal Aggregation as Composite Supply of Services, Prescribes 18% GST and Allows Full ITC
In the matter of Frutta Services Private Limited
(2026) TaxCorp(IDT) 11969 (AAR)
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GST Imposed on Partial Employee Canteen Recoveries: Maharashtra AAR Clarifies Taxability of Subsidized Factory Canteen Services Provided Through Third-Party Vendors
In the matter of KSB Limited
(2026) TaxCorp(IDT) 11968 (AAR)
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GSTAT Delhi Rules Proceedings Initiated Under Section 74 Invalid in Absence of Fraud: Matter Remitted to Proper Officer for Re-determination under Section 73
Sterling & Wilson Pvt. Ltd. vs Commissioner, Odisha, Commissionerate of CT GST & ors.
(2026) TaxCorp(IDT) 11967 (GSTAT-New Delhi)
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Andhra Pradesh High Court Establishes Mud Engineering Contracts as Composite Supply under GST Law: Goods and Services Found Inseparable in Oil India Project
Halliburton Offshore Services Inc vs UOI & ors
(2026) TaxCorp(IDT) 11966 (HC-AP)
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Bombay High Court Invalidates Consolidated GST Show Cause Notices Covering Multiple Years, Affirms Year-wise Assessment Mandate under Section 74
ICAD School of Learning Pvt. Ltd Vs Union of India & Ors
(2026) TaxCorp(IDT) 11965 (HC-BOMBAY)
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Rajasthan High Court Sets Aside GST Appellate Order Due to Breach of Natural Justice: Officer Cannot Adjudicate Appeals Arising from Own Search Authorization
Ramjilal Mohanlal v. Union of India & Ors.
(2026) TaxCorp(IDT) 11964 (HC-RAJASTHAN)
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Mumbai ITAT Quashes Rs. 43 Crore Section 14A Disallowance for Absence of Exempt Income; Allows Withdrawal of Suo Moto Disallowance by Assessee
The Shri Hari Trust Vs ACIT
(2026) TaxCorp(LJ) 37508 (ITAT-MUMBAI) · Section 14A
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ITAT Bangalore Upholds PCIT’s Revisionary Powers in Buckeye Trust Case: AO’s Duty to Investigate Claim under Section 56(2)(x) Emphasized
Buckeye Trust Vs PCIT-2
(2026) TaxCorp(LJ) 37507 (ITAT-BANGALORE)
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ITAT Chennai Invalidates Assessment by ITO, Tiruvannamalai for AY 2017-18 Due to Lack of Jurisdictional Transfer Order
Haneef Akbar Basha Vs ITO
(2026) TaxCorp(LJ) 37506 (ITAT-CHENNAI) · Sections 144, 127
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ITAT Ahmedabad Annuls Reassessment under Section 147 for Lack of Fresh Material and Non-Disclosure, Citing Absence of AO’s Mindful Scrutiny Post-4 Years
Hasmukh Ugarchand Gadhecha Vs The ITO
(2026) TaxCorp(LJ) 37505 (ITAT-AHMEDABAD)
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ITAT Mumbai Annuls CIT(A) Order for Erroneously Adopting Facts of Different Entity in Novartis India Ltd. Appeal; Matter Remanded for Fresh Adjudication
Novartis India Ltd Vs DCIT
(2026) TaxCorp(LJ) 37504 (ITAT-MUMBAI)
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Bombay High Court Invalidates Post-Assessment Notices on Bajaj Electricals: Revenue’s Scrutiny After Business Reorganisation Held Ultra Vires Section 170A
Bajaj Electricals Limited Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37503 (HC-BOMBAY) · Section 170A
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Maharashtra AAR Rules 18% GST Under RCM on Mining Lease Royalties, Disregards 5% GST Claim for Mineral Extraction Rights
In the matter of Ramandeep Upkarsingh Bindra (Black Rock Crusher)
(2026) TaxCorp(IDT) 11961 (AAR)
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