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Mumbai ITAT Nullifies Tax Addition on Excess Attribution to PE: Payment to Indian Subsidiary Exceeds Attributable Income for Sabre Asia Pacific Pte. Ltd.
Sabre Asia Pacific Pte. Ltd Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 38307 (ITAT-MUMBAI)
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Bangalore ITAT Affirms Independent Status of Share Sale and Property Purchase; Upholds Section 54F Exemption on Residential Villa Acquisition
Hirehal Jairaj Balram Vs The ACIT
(2026) TaxCorp(LJ) 38306 (ITAT-BANGALORE)
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Bangalore ITAT Rules Public Charitable Trusts Not Liable for Maximum Marginal Rate; Limits Applicability of Section 164 to Discretionary Private Trusts
Anjaneya Samudaya Bhavan Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38305 (ITAT-BANGALORE)
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Beneficiary’s Claim for Trust Losses Permissible Only After Trust’s Income or Loss is Determined Under Tax Statute; Matter Remanded to AO for Verification
Indira Kamineni Vs Dy. CIT
(2026) TaxCorp(LJ) 38304 (ITAT-HYDERABAD)
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Ahmedabad ITAT Affirms Deductibility of Bad Debts Written Off in Commodity Trading under Section 36(1)(vii) and Recognizes Alternative Business Loss Claim under Section 28
Hemant Brothers (Firm) Vs ACIT
(2026) TaxCorp(LJ) 38303 (ITAT-AHMEDABAD)
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Delhi ITAT Affirms Assessee’s Right to Foreign Tax Credit Despite Delay in Filing Form 67, Holds Rule 128(9) Not Mandatory
Parag Gupta Vs ITO
(2026) TaxCorp(LJ) 38302 (ITAT-DELHI)
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Madras High Court Clarifies Employer’s TDS Duty: No Fault for Non-Submission of Form 10E by Employees Under VRS Payments; Directs Refund Process Via Fresh Return
Hosur Bata Employees Union Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38301 (HC-MADRAS)
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Kerala High Court Affirms Validity of Assessment Order Sans Draft Order for Non-Eligible Assessee; Holds Section 144B/144C Draft Order Mandatory Only for ‘Eligible Assessees’ and Finds No Time Bar
M/S.NOEL VILLAS AND APARTMENTS Vs THE ACIT
(2026) TaxCorp(LJ) 38300 (HC-KERALA) · Section 144B
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Gujarat High Court Holds Reassessment Notice for AY 2015-16 under Section 148 Time-Barred: Distinct Interpretation of ‘Ten-Year Block’ Period Affirmed
MADHAV POWER PRIVATE LIMITED Vs ACIT
(2026) TaxCorp(LJ) 38299 (HC-GUJARAT) · Sections 148, 153A
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ITAT Mumbai Quashes Bogus Purchase Addition Due to Lack of Concrete Evidence Against Assessee
Pratibha Kalpesh Jadhav Vs ITO
(2026) TaxCorp(LJ) 38298 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Immediate Deductibility of NCD Discount as Revenue Expenditure, Rejects Revenue’s Amortisation Demand
Anand Rathi Global Finance Limited Vs DCIT
(2026) TaxCorp(LJ) 38297 (ITAT-MUMBAI)
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Ahmedabad ITAT Limits Addition Under Section 69A to 8% Profit Element on Undisclosed Bank Credits Where Withdrawals Substantiate Business Activity
Ravi Lalwani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38296 (ITAT-AHMEDABAD) · Section 69A
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Orissa High Court Affirms Strict Limitation for GST Appeals: Form APL-01 Declaration Triggers Limitation Period
Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST Cuttack & Ors.
(2026) TaxCorp(IDT) 12555 (HC-ORISSA)
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Delhi ITAT Restricts Denial of Section 11 Exemption to Specific Violations, Allows Revenue Expense, and Clarifies Form 10B Procedural Error Not Fatal
Krishna Hare Educational Trust Vs ITO
(2026) TaxCorp(LJ) 38294 (ITAT-DELHI) · Sections 11, 13(3)
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Bangalore ITAT Rules Deduction u/s 54F Permissible for Substantial Structural Additions to Residential Property, Not Limited to New Construction
Kaziyur Narayanan Godha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38293 (ITAT-BANGALORE) · Section 54F
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Delhi ITAT Quashes PCIT’s Section 263 Order as Time-Barred: Limitation Period Tied to Original Assessment, Not Reassessment
Kulbhushan Mittal Vs PCIT
(2026) TaxCorp(LJ) 38292 (ITAT-DELHI)
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Mumbai ITAT Affirms Professional Nature of Consultancy Fees to Academic Expert; Upholds Full Taxability of LLP Remuneration in Partner’s Hands
Vidhya Vivek Padgaonkar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38291 (ITAT-MUMBAI) · Sections 44ADA, 194J
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Karnataka High Court Grants Short-Term Transit Anticipatory Bail Under CGST Act to Accused in Rs. 100 Crore Tax Evasion Allegation, Permitting Approach to Chennai Jurisdictional Court
Vishal @ Vishal Dadaso vs Director General of Goods and Services Tax Intelligence, DGGI
(2026) TaxCorp(IDT) 12554 (HC-KARNATAKA)
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Madras High Court Clarifies Scope of Section 161 GST: No Rectification for Under-Declaration of Ineligible ITC Without Patent Error
Scals Enterprises vs The Commercial Tax Officer
(2026) TaxCorp(IDT) 12553 (HC-MADRAS)
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Gujarat High Court Upholds Rejection of GST Refund; Finds Coaching Institute’s Duress Claim After Voluntary Payment an Afterthought
Hirenkumar Valjibhai Sankhalava v. Office of Deputy Commissioner of State Tax
(2026) TaxCorp(IDT) 12552 (HC-GUJARAT)
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