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Delhi ITAT Quashes PCIT’s Revision Order under Section 263—Holds Debate on Disallowance of Bogus Purchases Supports Two Viable Judicial Views
Axis Infoline P. Ltd Vs PCIT
(2026) TaxCorp(LJ) 37337 (ITAT-DELHI) · Section 263
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Karnataka High Court Declares Retrospective Tax Exemption on Clinical Trial Services to Foreign Recipients, Quashes GST Demand Orders
Iprocess Clinical Marketing Pvt Ltd Vs Asst. Commissioner Of Commercial Taxes
(2026) TaxCorp(IDT) 11864 (HC-KARNATAKA)
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Karnataka High Court Grants Anticipatory Bail in Rs. 31.62 Crore GST Fake ITC Case: Emphasizes Non-Heinous Nature of Offence and Possibility of Compounding
Sri Akram Pasha vs Senior Intelligence Officer
(2026) TaxCorp(IDT) 11863 (HC-KARNATAKA)
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Delhi ITAT Rules Satellite Transmission Fees Not Royalty Under India-Hong Kong DTAA Despite Domestic Law Amendments
Asia Satellite Telecommunications Company Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37336 (ITAT-DELHI)
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Delhi ITAT Affirms Section 263 Revision: Failure to Invoke Section 69C on Bogus Purchases Held Prejudicial to Revenue Interests in AY 2018-19
Harish Narang Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37335 (ITAT-DELHI) · Sections 69C, 115BBE, 263
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Bangalore ITAT Upholds Instakart’s Rs. 772.75 Crore Business Loss; Disallows Revenue’s Conjectural Disallowance Amid E-commerce Industry Realities
Instakart Services Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37334 (ITAT-BANGALORE)
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Mumbai ITAT Clarifies: Section 50C Not Attracted to Assignment of Life Interest in Immovable Property Held Under Trust
Vanraj Ranchhoddas Merchant (through Legal heir Harshit Merchant) Vs ITO-30(1)(1)
(2026) TaxCorp(LJ) 37333 (ITAT-MUMBAI)
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Chandigarh ITAT Declares Assessments Void for Failure to Issue Draft Orders Under Section 144C in NRI Search Cases
Damandeep Kaur Vs The ACIT
(2026) TaxCorp(LJ) 37332 (ITAT-CHANDIGARH)
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Delhi ITAT Rules Maintenance and Training Services Linked to Software Not Taxable as FTS Under India-Singapore DTAA; Revenue Fails to Satisfy ‘Make Available’ Clause
Veritas Storage (Singapore) Ptd. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37331 (ITAT-DELHI)
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Gujarat High Court Upholds Adjudication Order Under Section 74 of CGST Act; Dismisses Writ on Availability of Statutory Appeal
Videojet Technologies (I) Private Limited & Anr. Vs. Union of India & Ors.
(2026) TaxCorp(IDT) 11862 (HC-GUJARAT)
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Gujarat High Court Orders Reconsideration of GST Interest Refund on Assignment of Leasehold Rights, Citing Scope of Supply Issue
Meghaaarika Enterprises Private Limited & Anr. Vs. State of Gujarat & Anr.
(2026) TaxCorp(IDT) 11861 (HC-GUJARAT)
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Allahabad High Court Quashes Excess GST Demand for Breach of Natural Justice, Permits Fresh Action with Full Disclosure
Mi Industries India Private Limited Vs Union Of India And 4 Others
(2026) TaxCorp(IDT) 11860 (HC-ALLAHABAD)
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J&K High Court Quashes GST Appellate Order for Rejecting E-Appeal on Technical Grounds: Upholds Validity of Digital Filing Where Order Uploaded on Portal
TC Tours Limited v. Union Territory of J&K & Ors.
(2026) TaxCorp(IDT) 11859 (HC-J&K)
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Madras HC Orders Forensic Audit of Assessee’s Accounts Amid Discrepancy Between GST Turnover and Inflated ITR Figures Used for Government Tenders
K. N. Raj Constructions Vs The State Tax Officer
(2026) TaxCorp(IDT) 11858 (HC-MADRAS)
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Andhra Pradesh High Court Rules Supply of Electricity via Trading Intermediary Not an Export: Refund of ITC on Indirect Power Supply to Bangladesh Denied
SEIL Energy India Limited (formerly Sembcorp Energy India Limited) v. Principal Commissioner of Central Tax, Guntur & anr.
(2025) TaxCorp(IDT) 11857 (HC-AP)
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Gujarat AAR Affirms GST Exemption for Charitable Trust’s Tree Plantation and Maintenance Activities under Notification 12/2017-CT (Rate)
In the matter of Manav Seva Cheritable Trust
(2025) TaxCorp(IDT) 11856 (AAR)
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West Bengal AAR Confirms GST under Reverse Charge on Reimbursement of Foreign Patent Filing Fees: No Pure Agent Benefit for Indian Patent Applicants
In the matter of Medtrainai Technologies Pvt Ltd
(2025) TaxCorp(IDT) 11855 (AAR)
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Gujarat AAR Bars ITC on Construction Inputs for Warehouses Post-Finance Act, 2025 Amendment—Safari Retreats ‘Functionality Test’ Overruled
In the matter of Premlata Rakesh Jain
(2025) TaxCorp(IDT) 11854 (AAR)
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Patna High Court Upholds CIT(A) Deletion of Rs. 1.91 Crore Section 68 Addition, Criticizes ITAT for Misapplying Burden of Proof and Ignoring Evidence
Rajnandani Projects Pvt. Ltd Vs Principal Commissioner of Income Tax-1
(2025) TaxCorp(LJ) 37317 (HC-PATNA)
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Calcutta High Court Upholds Validity of Reassessment under Section 148: No Change of Opinion Where Original Assessment Lacked Sufficient Evidence
Mark Steels Limited Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37316 (HC-CALCUTTA)
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