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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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Delhi ITAT Confirms Reassessment and Section 68 Addition for Raheja Developers: Failure to Disclose Bogus Sales and Related Party Transactions Upheld
Raheja Developers Limited Vs ACIT
(2025) TaxCorp(LJ) 37084 (ITAT-DELHI)
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Delhi ITAT Affirms Section 54G Deduction on Relocation of Industrial Unit: Allotment Date and Non-Urban Status at Loni, Ghaziabad, Prove Decisive
Neha Gupta Vs ITO
(2025) TaxCorp(LJ) 37083 (ITAT-DELHI)
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Mumbai ITAT Quashes Penalty u/s 270A(9) on Leave Encashment Claim, Citing Bona Fide Conduct and Absence of Deliberate Misreporting
Bharatkumar Jaishinh Soni Vs ITO
(2025) TaxCorp(LJ) 37082 (ITAT-MUMBAI) · Section 270A
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Andhra Pradesh AAR Rules Coir Felt/Sheets to be Taxed at 12% GST under HSN 9404 9000: Not Just Coir Yarn, But Functional Padding Input
In the matter of Coastal Foam Private Limited
(2025) TaxCorp(IDT) 11726 (AAR)
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AP AAR Clarifies 18% GST on Independent Flow Meter Maintenance at HPCL Site, Distinct from Recycled Water Supply
In the matter of Greater Visakhapatnam Smart City Corporation Limited
(2025) TaxCorp(IDT) 11725 (AAR)
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Andhra Pradesh AAR Confirms GST Exemption for License Fees Collected for Maintenance of Public Toilets at Bus Stations
In the matter of Public Transport Department, Government of Andhra Pradesh
(2025) TaxCorp(IDT) 11724 (AAR)
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Bombay High Court Annulls Section 148 Notice and Assessment Order Issued to Non-Existent Company; Legal Representative to Re-present Case
Erangal Comtrade and Consultancy LLP Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37081 (HC-BOMBAY)
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ITAT Mumbai Rejects Addition under Section 69 Based on Unauthenticated WhatsApp Chats and Uncorroborated Market Value Estimation
Niru Dhiren Shah Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37080 (ITAT-MUMBAI) · Section 69
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Delhi ITAT Affirms Canon India's Full Foreign Tax Credit for Japan Withholding Despite Section 10A Exemption and Carried Forward Losses
Canon India Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 37079 (ITAT-DELHI) · Section 10A
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Subscription Fee for Access to Copyrighted Content Not Taxable as Royalty under Income Tax Act or India-US DTAA; Administration Fee Also Excluded
GSMA Ltd Vs Assistant Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37077 (ITAT-DELHI)
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Delhi ITAT Rules Land Sold Beyond 5km Municipal Limit as Capital Asset, Not Agricultural Land—Penalty Deleted
Mahabir Vs ITO
(2025) TaxCorp(LJ) 37076 (ITAT-DELHI)
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Delhi ITAT Invalidates Reassessment: Procedural Lapses and Lack of Sanction Application Lead to Quashing of Order under Section 147/143(3)
Deepak Agarwal Vs DCIT
(2025) TaxCorp(LJ) 37075 (ITAT-DELHI) · Sections 151(2), 149(1)(b)
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Delhi ITAT Invalidates Section 153C Assessment for Absence of Proper Satisfaction Note Distinguishing ‘Belongs to’ and ‘Pertains to’
Elan Limited Vs DCIT
(2025) TaxCorp(LJ) 37074 (ITAT-DELHI) · Section 153C
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Delhi ITAT Dismisses Appeal for 170-Day Delay: Lack of Sufficient Cause and Absence of Evidence Prove Fatal for Assessee
Summit Aviation Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37073 (ITAT-DELHI)
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Dehradun ITAT Quashes PCIT (Central) Order Cancelling Section 12AB Registration Retrospectively, Cites Lack of Jurisdiction in Light of CBDT Notification
Sushila Devi Centre for Professional Studies and Research Vs PCIT
(2025) TaxCorp(LJ) 37072 (ITAT-DEHRADUN) · Section 12AB
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Jamnagar Sessions Court Grants Anticipatory Bail to Chartered Accountant in Rs. 560 Crore GST Evasion Case, Citing Fundamental Bail Principles
Alkesh Harilal Pendhadiya Vs. State of Gujarat
(2025) TaxCorp(IDT) 11723 (SC)
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Delhi High Court Restores Assessee’s Right to Appeal after GST Department Overlooks Acknowledged Reply, Orders Reconsideration on Merits
Giask Traders Pvt Ltd Vs. Sales Tax Officer Class II/ AVATO Ward 45, Zone 3, Delhi
(2025) TaxCorp(IDT) 11722 (HC-AP)
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Telangana High Court Overturns GST Registration Cancellation for Procedural Lapse in Bank Details Upload, Orders Restoration Subject to Penalty
Gayathri Infra Developers v. State of Telangana & Ors.
(2025) TaxCorp(IDT) 11721 (HC-AP)
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Bombay High Court Annuls Tax Demand for AY 2020-21 Raised After IBC Resolution Plan Approval, Citing Lack of Jurisdiction Due to Pre-Existing CIRP
Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors.
(2025) TaxCorp(IDT) 11720 (HC-BOMBAY)
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