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Delhi ITAT Invalidates Section 69C Addition for Alleged Bogus Expenditure Due to Procedural Lapses and Wrong Provision Application
Robust Resorts & Hospitality LLP Vs DCIT
(2025) TaxCorp(LJ) 37095 (ITAT-DELHI) · Section 69C
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Bombay High Court Sets Aside ITC Demand Over Non-Existent Supplier, Orders Reconsideration Based on Assessee’s Documentary Evidence
Parshv Industries LLP vs Assistant Commissioner, CGST & Central Excise
(2025) TaxCorp(IDT) 11736 (HC-BOMBAY)
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Gujarat AAR Affirms 5% GST Rate for ‘Fusible Interlining Fabrics of Cotton’ under Chapter 52, Anchored by Fibre Composition and Judicial Precedents
In the matter of Girish Pravinchandra Rathod
(2025) TaxCorp(IDT) 11735 (AAR)
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Gujarat AAR Declares GST Not Applicable on Liquidated Damages for Contract Breach under Electric Bus Concession Agreement
In the matter of JBM Ecolife Mobility Surat Pvt. Ltd.
(2025) TaxCorp(IDT) 11734 (AAR)
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AAR Gujarat Disallows ITC on Lease Rentals for Factory Land: Agratas Energy’s 50-Year Lease Barred by Section 17(5)(d) Despite Purpose and Timing
In the matter of Agratas Energy Storage Solutions Pvt Ltd.
(2025) TaxCorp(IDT) 11733 (AAR)
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Bombay High Court (Goa Bench) Sets Aside Composite GST Show Cause Notices for Multiple Tax Years in Construction ITC Dispute, Declares Revenue Action Ultra Vires
Milroc Good Earth Developers vs UOI & ors
(2025) TaxCorp(IDT) 11732 (HC-BOMBAY)
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Bombay High Court Mandates Interest on IGST Refund for Ocean Freight, Rejects Revenue’s 60-Day Defence Post Supreme Court Ruling in Mohit Minerals
West India Continental Oils Fats Private Limited vs Union of India & Ors
(2025) TaxCorp(IDT) 11731 (HC-BOMBAY)
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Jharkhand High Court Quashes Appellate Order for Denial of Hearing; Criticizes Hyper-Technicality in GST Penalty Proceedings
Sanjeet Kumar Bhagat vs. Commissioner of State Tax
(2025) TaxCorp(IDT) 11730 (HC-JHARKHAND)
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Bank Guarantee Encashment Stayed by Bombay High Court Due to Procedural Lapses in ITC Blocking Under Rule 86A
Rithwik Projects Private Limited vs. UOI & Ors.
(2025) TaxCorp(IDT) 11729 (HC-BOMBAY)
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Delhi ITAT Rules Bogus Purchases to be Disallowed as Business Expenditure, Not as Unexplained Cash Credits; Disallowance Restricted to 8% in Absence of Sales Rejection
Prem Tube Co. Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37094 (ITAT-DELHI) · Sections 37, 68
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Mumbai ITAT Validates Section 148 Reassessment Notice Based on Documented ‘Reason to Believe’; Deletes Derivative Loss Addition, Orders Fresh Probe on Unsecured Loan
Excellence Finance Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37093 (ITAT-MUMBAI)
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Delhi ITAT Allows Section 54 Exemption for Overseas Property Purchased Prior to AY 2015-16; Nullifies Section 68 Addition Owing to Absence of Books of Account
Jagdish Chand Verma Vs Income Tax Officer
(2025) TaxCorp(LJ) 37092 (ITAT-DELHI) · Section 54
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Delhi ITAT Quashes Retrospective Cancellation of Charitable Trust’s Registration for Pre-2022 Alleged Violations—Jurisdictional Defect under Section 12AB(4) Confirmed
Ram Saran Das Kishori Lal Charitable Trust Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 37091 (ITAT-DELHI) · Section 12AB(4)
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Madras High Court Nullifies GST Assessments Citing Absence of Jurisdictional Facts: Section 74 Invoked Without Allegation of Fraud or Wilful Misstatement
Neeyamo Enterprise Solutions Pvt. Ltd. vs. Commercial Tax Officer, Office of JC (ST) (Intelligence)
(2025) TaxCorp(IDT) 11728 (HC-MADRAS)
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Karnataka High Court Orders Refund of Tax Paid Under Coercion During GST Proceedings, Rejects Deficiency Memos for Lack of Supporting Documents
Gunnam Infra Projects Private Limited vs UOI
(2025) TaxCorp(IDT) 11727 (HC-KARNATAKA)
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Bombay High Court Invalidates Time-Barred Section 153C Notice for AY 2010-11: Incriminating Material from Alankit Group Search Found to Exceed Statutory Limit
Ashok Khandelwal Vs Union of India and Ors.
(2025) TaxCorp(LJ) 37089 (HC-BOMBAY) · Sections 153A, 153C
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Bombay High Court Condones Delay in Filing Return for AY 2018-19 Due to Professional Misadvice, Sets Aside CBDT’s Section 119(2)(b) Order
Balaji Landmarks LLP Eartwhile ; Balaji Landmarks Private Limited Vs Central Board Of Direct Taxes (CBDT)
(2025) TaxCorp(LJ) 37088 (HC-BOMBAY)
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Ahmedabad ITAT Holds Deemed Rent Addition Unsustainable for Vacant Flats Intended for Letting Amidst COVID-19 Disruption
Mohit Vijaykumar Gupta Vs The DCIT
(2025) TaxCorp(LJ) 37087 (ITAT-AHMEDABAD) · Section 23(1)(c)
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Mumbai ITAT Rules Sale of Minority Shareholding Not Taxable as Business Income under Section 28(va); Long Term Capital Gains to Apply
Ravi Shroff Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37086 (ITAT-MUMBAI) · Section 28(va)
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Mumbai ITAT Third Member Upholds CIT(A)’s Deletion of Additions on Bogus Purchases, Labour Expenses, and Unsecured Loans Citing Rule of Consistency; Rejects Remand for De Novo Adjudication
Shah and Parikh Vs DCIT
(2025) TaxCorp(LJ) 37085 (ITAT-MUMBAI)
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