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Chennai ITAT Nullifies Section 143(1) Adjustment for TDS Credit Denial Due to Absence of Mandatory Show Cause Notice
Faurecia Emissions Control Technologies India Pvt Ltd Vs Assistant Commissioner Income Tax
(2025) TaxCorp(LJ) 37125 (ITAT-CHENNAI) · Section 143(1)
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Chennai ITAT Invalidates Penalty Under Section 271D for Delay Beyond Six-Month Limitation: AO’s Satisfaction Date Is Trigger for Limitation, Not Date of Show Cause Notice
Jayapriya Company Vs The DCIT
(2025) TaxCorp(LJ) 37124 (ITAT-CHENNAI) · Section 271D
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Gujarat High Court Directs Refund of Tax Collected on Retrospective Disability Pension, Emphasizes Substantive Rights Over Limitation Bar
Lt. Col. Nikhil Subodh Gajjar Retd Vs PCIT
(2025) TaxCorp(LJ) 37123 (HC-GUJARAT) · Section 119(2)(b)
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Gujarat High Court Quashes Reassessment Proceedings Initiated on Surrendered PAN, Affirms Revenue’s Duty to Recognize Updated PAN for Statutory Notices
The Panchsheel Mercantile Co-Op. Bank Limited Vs ACIT
(2025) TaxCorp(LJ) 37122 (HC-GUJARAT) · Section 148A(d)
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Bombay High Court Invalidates Income Tax Reassessment Notices for Pre-Resolution Period Following NCLT Approval of Resolution Plan
V Hotels Limited Vs The National Faceless Assessment Centre
(2025) TaxCorp(LJ) 37121 (HC-BOMBAY) · Section 143(2)
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Chhattisgarh High Court Validates Central GST Proceedings Despite State GST Closure Without Adjudication; Bars under Section 6(2)(b) CGST Act Not Attracted
South Eastern Coalfields Limited vs Principal Commissioner, CGST
(2025) TaxCorp(IDT) 11753 (HC-CHHATTISGARH)
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Supreme Court Affirms Bombay High Court’s Decision: Entire Bogus Purchases Added under Section 69C Where Assessee Fails to Prove Genuineness or Source
Kanak Impex (India) Ltd. Vs The PCIT
(2025) TaxCorp(LJ) 37120 (SC)
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Bombay High Court Sets Aside Section 264 Order: Rules Section 115JC Inapplicable to Pre-2013 Housing Projects and Reprimands Revenue for Ignoring Binding ITAT Precedent
Dipti Enterprises Vs Assistant Director of Income Tax
(2025) TaxCorp(LJ) 37119 (HC-BOMBAY) · Section 115JC
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Delhi ITAT Upholds Set-Off of Both Brought Forward and Current Short-Term Capital Losses Against Long-Term Capital Gains on Shares and Mutual Funds
Ira Sharma Vs DCIT
(2025) TaxCorp(LJ) 37118 (ITAT-DELHI)
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Delhi ITAT Invalidates Section 147 Reassessment for UAE Company: Non-Filing of Return under Section 115A Not Sufficient Basis
Kisan International Trading FZE Vs ACIT
(2025) TaxCorp(LJ) 37117 (ITAT-DELHI) · Section 115A
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Ahmedabad ITAT Directs AO to Examine Enhanced Section 54B Deduction Claim Despite Omission from Original Return, Citing Tribunal's Wide Jurisdiction
Dinmahmad Hajibhai Momin Vs ITO
(2025) TaxCorp(LJ) 37116 (ITAT-AHMEDABAD)
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Mumbai ITAT Sets Aside Section 263 Revision: Holds PCIT Cannot Revise Assessment Without Concrete Findings or Proper Application of Mind
DHL Global Forwarding Freight Shared Services (India) LLP Vs PCIT
(2025) TaxCorp(LJ) 37115 (ITAT-MUMBAI) · Section 263
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Gujarat High Court Quashes GST Order: ITC on Business Premises Insurance Wrongly Blocked Under Section 17(5)(b) – Revenue’s Misclassification Set Aside
Arraycom (India) Limited vs. State of Gujarat & Ors.
(2025) TaxCorp(IDT) 11752 (HC-GUJARAT)
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Karnataka High Court Orders Refund of Unutilized ITC to Mavenir Systems Despite Revenue’s Objection on eBRC/FIRC Submission
Mavenir Systems Private Limited vs Union Of India & Ors
(2025) TaxCorp(IDT) 11751 (HC-KARNATAKA)
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Delhi High Court Bars Double Pre-Deposit for Overlapping CGST and DGST Demands; Vaneeta Impex Allowed to Appeal Without Fresh Deposit
Vaneeta Impex Private Limited vs. Union of India & Ors.
(2025) TaxCorp(IDT) 11750 (HC-DELHI)
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Calcutta High Court Upholds Detention of Areca Nuts Consignment for Undeclared Excess Weight; Dismisses Writ Petition, Citing Proper Exercise of Section 129(3) Powers
S N Trading Co. & Anr. vs UOI & anr
(2025) TaxCorp(IDT) 11749 (HC-CALCUTTA)
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West Bengal AAR Affirms Fit-Out Infrastructure Provided by BIPPL Constitutes Mixed Supply of Immovable Property Services, Attracts 18% GST under HSN 9973
In the matter of TCG Urban Infrastructure Holdings Pvt Ltd
(2025) TaxCorp(IDT) 11748 (AAR)
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Bombay High Court Bars Reassessment for Amalgamated Entity Due to Lack of Finding or Direction Under Section 153(6) and Limitation Expiry
Shell India Markets Private Limited Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37114 (HC-BOMBAY) · Section 153(6)
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Amritsar ITAT Nullifies Section 147 Assessment for Non-Compliance with Post-2021 Reassessment Regime and Procedural Lapses in Notice Issuance
Khurshid Ahmad Dar Vs ITO
(2025) TaxCorp(LJ) 37113 (ITAT-AMRITSAR) · Section 148A
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Gujarat High Court Rules Revenue Cannot Deny ITC Refund to 100% EOU Exporters by Applying Circular on 'Deemed Exports': Orders Withdrawal of Refund Reversed
Shah Paperplast Industries Ltd. & Anr Vs Union Of India & Ors
(2025) TaxCorp(IDT) 11747 (HC-GUJARAT)
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