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Mumbai ITAT Rules Section 56(2)(x) Inapplicable on Purchase of Rural Agricultural Land for Solar Project; Addition Deleted
Shree Swami Samarth Solar Park Pvt. Ltd. Vs DCIT
(2026) TaxCorp(LJ) 38334 (ITAT-MUMBAI) · Section 56(2)(x)
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Bangalore ITAT Rules Deduction Under Section 80P(2)(a)(i) Available on Interest from Fixed Deposits with Commercial Banks by Co-operative Society
Sri Sai Souhardha Credit Cooperative Ltd. Vs Income Tax Officer
(2026) TaxCorp(LJ) 38333 (ITAT-BANGALORE) · Section 80P
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ITAT Mumbai Restores Breach Candy Hospital Trust’s 12AB Registration: No Basis for 80G Denial, Medical Relief Recognized as Distinct Charitable Purpose
Breach Candy Hospital Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38332 (ITAT-MUMBAI) · Section 12AB
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Tripura High Court Restricts CGST’s Jurisdiction in Demand Proceedings: Time-Bar and Parallel SGST Action Invalidates Part of SCN and Order
Sri Shekhar Chandra Podder vs Union of India & Ors
(2026) TaxCorp(IDT) 12566 (HC-Tripura)
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Delhi ITAT Declares ICSI Institute of Social Auditors Charitable; Sets Aside Rejection of Section 12A Registration and 80G Approval
ICSI Institute Of Social Auditors Vs ITO
(2026) TaxCorp(LJ) 38331 (ITAT-DELHI) · Section 2(15)
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Section 148 Notice Beyond 3 Years Invalid Where Separate Unexplained Cash Payments for Distinct Events Each Below Rs. 50 Lakhs
Aero Promoters Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38330 (ITAT-DELHI) · Section 149(1A)
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Mumbai ITAT Clarifies: TDS Threshold under Section 194B Applies Per Individual Payment, Not Cumulative E-Wallet Winnings for AY 2017-18
Play Games 24X7 Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38329 (ITAT-MUMBAI) · Section 194B
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ITAT Mumbai Nullifies Disallowance of TCS Foundation’s Income Application: Duplication and Verified Disclosures Key to Relief
TCS Foundation Vs DCIT
(2026) TaxCorp(LJ) 38328 (ITAT-MUMBAI)
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Bangalore ITAT Rules CPC Cannot Disallow Late PF/ESI Employee Contributions under Section 143(1)(a) for Pre-AY 2021-22: Adjustment Set Aside
Ronald Belchar Fernandes Vs DCIT
(2026) TaxCorp(LJ) 38327 (ITAT-BANGALORE)
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Bangalore ITAT Directs Reconsideration of Trust’s 12AB and 80G(5) Applications—No Breach in EWS Admissions, Fire Safety Compliance to Be Reviewed
Sri Ram Educational Trust Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38326 (ITAT-BANGALORE)
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Delhi ITAT Rules Support Service Payments to Philippine Entity Not Taxable as Royalty or FTS in India under Article 13 of India-Philippines DTAA, Absent PE
Alstom (Shared Services) Philippines Inc. Vs DCIT
(2026) TaxCorp(LJ) 38325 (ITAT-DELHI)
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Kerala High Court Upholds Limited Scope of Settlement Under Vivad Se Vishwas Scheme; Permits Reassessment on Unsettled Matters
Bhima Jewellery Vs The ACIT
(2026) TaxCorp(LJ) 38324 (HC-KERALA)
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Gujarat High Court Directs Interest on GST Refund from Date of Original Application Following Illegal Rejection by Revenue
Kuehne Nagel Pvt. Ltd. & Anr. vs UOI & ors
(2026) TaxCorp(IDT) 12565 (HC-GUJARAT)
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Madras High Court Nullifies GST Order for Erroneous Invocation of Section 74 in Place of Section 73, Directs Fresh Proceedings and Restores Appellate Rights
WFB Baird and Company India Private Ltd vs State tax Officer
(2026) TaxCorp(IDT) 12564 (HC-MADRAS)
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Mumbai ITAT Declines to Condone 600-Day Delay in Filing Appeal Due to Lack of Sufficient Cause: Appeal Dismissed as Time-Barred
Tackersons Foundation Vs CIT(E)
(2026) TaxCorp(LJ) 38323 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Reopening under Section 147 Post-153A Assessment Based on Fresh Tangible Evidence; Addition under Section 68 Deleted for Factual Compliance
Rajendra Munilalji Hirani Vs DCIT
(2026) TaxCorp(LJ) 38322 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Classifies Gains from Delayed JDA Property Transfer as “Capital Gains” Citing Extraordinary Circumstances and Loss of Commercial Rights
Skyline Greathills Skyline Sparkle Vs DCIT
(2026) TaxCorp(LJ) 38321 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Partial Disallowance of Advertisement Expenses, Allows Section 80G Deduction on Substantiated Donations Despite Absence of Original Receipts
Asian Heart Institute and Research Centre Private Limited Vs The DCIT
(2026) TaxCorp(LJ) 38320 (ITAT-MUMBAI) · Section 80G
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Mumbai ITAT Declares Tax Additions Redundant Following Corporate Debtor's Sale as Going Concern Under IBC & NCLT Orders
EMI Transmission Limited Vs DCIT
(2026) TaxCorp(LJ) 38319 (ITAT-MUMBAI)
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Bangalore ITAT Upholds Deductibility of ESOP Discounts Under Section 37(1); Rejects Revenue’s Notional/Capital Receipt Arguments in Nobroker Technologies Solutions Case
Nobroker Technologies Solutions Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38318 (ITAT-BANGALORE) · Section 37
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