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Delhi ITAT Holds Section 263 Revision Invalid Where AO’s Disallowance of Bogus Purchases Under Section 37(1) Is Plausible; Section 69C Inapplicable in Absence of Doubt Over Source of Payments
Sandeep Kumar Vs ITO
(2025) TaxCorp(LJ) 37181 (ITAT-DELHI) · Sections 69C, 263
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Bangalore ITAT Invalidates Reassessment for AY 2015-16: Non-Issuance of Section 143(2) Notice Declared Fatal Despite Assessee’s Explicit Request to Rely on Original Return
Intact Developers Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37180 (ITAT-BANGALORE) · Section 143(2)
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Delhi ITAT Confirms Deletion of ₹17.74 Crore Section 68 Addition: Assessee Successfully Proves Genuineness and Creditworthiness of Unsecured Loans from Hallow Securities Pvt. Ltd.
Allure Developers Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37179 (ITAT-DELHI) · Section 68
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Unabated Assessment: Mumbai ITAT Quashes Section 68 Addition on Penny Stock LTCG Due to Absence of Incriminating Search Material
Ashish Shashikant Choksi Vs Asst. CIT
(2025) TaxCorp(LJ) 37178 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Affirms Substantial Justice Over Procedural Lapse: 19-Day Delay in Audit Report Filing Condoned, Exemption Restored Under Section 11
St. Francis Xavier Church Trust Vs Income Tax Officer
(2025) TaxCorp(LJ) 37177 (ITAT-MUMBAI)
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Gujarat AAR Rules Pre-Notice Consultation and TR-6 Challan Not Valid for ITC on Differential IGST Paid Post Customs Assessment
In the matter of Hansaben Jayantibhai Patel
(2025) TaxCorp(IDT) 11793 (AAR)
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Kerala High Court Quashes ITC Reversal SCN Against Bona Fide Purchaser for FY 2019–20, Citing Revenue’s Non-Compliance with Section 42 Procedure
K.V. Joshy & C.K. Paul v. Assistant Commissioner, Central Tax & Central Excise, Chalakudy & Ors.
(2025) TaxCorp(IDT) 11792 (HC-KERALA)
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Gujarat AAR Holds PVC Raincoats Fall Under HSN 3926 as ‘Articles of Plastic’, Attracting 18% GST—Rejects Classification as Apparel
In the matter of Pradeepkumar Gaurishankar Trivedi
(2025) TaxCorp(IDT) 11791 (AAR)
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Imitation Zari Thread Manufactured from Polyester Film with Aluminium to Attract 5% GST: Gujarat AAR’s Detailed Ruling on HSN Classification and Rate
In the matter of Sai Ram Jari Industries
(2025) TaxCorp(IDT) 11790 (AAR)
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Supreme Court Affirms Karnataka High Court Ruling: Rental Income from Leasing Residential Premises to Students and Professionals Exempt from GST
The State Of Karnataka & Anr Vs Taghar Vasudeva Ambrish & Anr.
(2025) TaxCorp(IDT) 11789 (SC)
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Allahabad High Court Nullifies GST Demand for Rs. 1.61 Lakh Over Lack of Proper SCN Service and Hearing Opportunity, Directs Fresh Proceedings
Riya Construction Vs State Of U.P. And 3 Others
(2025) TaxCorp(IDT) 11788 (HC-CALCUTTA)
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Bombay High Court Slaps ₹5,000 Exemplary Costs on Assessee for Misusing Judicial Process in GST Registration Cancellation Case; Finds No Prejudice or Proof of Natural Justice Breach
Digital Storm (Prop: Lokhamsi Popat Darji) vs. Superintendent of CGST & Ors.
(2025) TaxCorp(IDT) 11787 (HC-BOMBAY)
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Delhi ITAT Rules Procedural Delay in Audit Report Filing Does Not Disentitle Startup from Section 80-IAC Deduction
FIVD India Consulting P. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37171 (ITAT-DELHI)
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Bombay High Court Clarifies Limitation Period for ITAT Rectification Applications—Time Starts from Service of Order, Not Date of Pronouncement
Accost Media LLP Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37170 (HC-BOMBAY) · Section 254(2)
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CESTAT Chandigarh: Single Taxable Event for IPR Transfer; Dismisses Service Tax Demand on Foreign Licensor for Pre-2006 Cross-Border Technology License
UOP Inter Americana Vs Commissioner of Central Excise & Service Tax
(2025) TaxCorp(IDT) 11786 (CESTAT-CHANDIGARH)
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Delhi High Court Declares Extinguishment of All Pending IGST Refund Proceedings Post-Omission of Rule 96(10) of CGST Rules Without Saving Clause
Vinayak International Housewares Pvt. Ltd. v. Union of India & Ors
(2025) TaxCorp(IDT) 11785 (HC-DELHI)
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Karnataka High Court Orders Reconsideration of GST Refund for Rental Income from Residential Premises Used for Student and Staff Accommodation, Following Taghar Vasudeva Ambrish Precedent
Bhandary Gas Agency vs Joint Commissioner of Commercial Taxes & Anr
(2025) TaxCorp(IDT) 11784 (HC-KARNATAKA)
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Calcutta High Court Remands IGST ITC Claim Case: Faults Appellate Authority for Non-Speaking Order on GSTR-9 Annual Return Correction
Laxmi Ghosh vs. State of West Bengal & Ors.
(2025) TaxCorp(IDT) 11779 (HC-CALCUTTA)
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Telangana High Court Nullifies Reassessment Proceedings for AY 2017-18 on Grounds of Limitation under Amended Section 149
Cyberabad Citizens Health Services Private Limited Vs CIT
(2025) TaxCorp(LJ) 37156 (HC-AP) · Section 148, 149(1)
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Bombay High Court Directs Grant of Statutory Interest on Delayed Advance Tax and TDS Refund, Finds No Assessee-attributable Delay
Panther Fincap and Management Services Pvt. Ltd Vs S.K. Guptaandanr
(2025) TaxCorp(LJ) 37155 (HC-BOMBAY) · Section 244A(2)
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