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Tamil Nadu AAR Holds 5% GST on Tapioca Flour Residue Used as Animal Feed; Exemption under Notification 02/2017-CT(R) Denied
In the mater of V. S. Trading Company
(2025) TaxCorp(IDT) 11680 (AAR)
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Mumbai ITAT Affirms Revenue Treatment of Expenditure on Dyes, Moulds, Software and Stamp Duty, Citing Absence of Capital Asset Creation
Bajaj Auto Limited Vs DCIT
(2025) TaxCorp(LJ) 36983 (ITAT-MUMBAI)
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ITAT Mumbai Holds Section 50C Inapplicable to Interest Compensation for Delay in Flat Handover
Suvarna Chandrakant Bhojane Vs ITO
(2025) TaxCorp(LJ) 36982 (ITAT-MUMBAI) · Section 50C
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Chandigarh ITAT Upholds Exclusion of Business Loans from Deemed Dividend Taxation under Section 2(22)(e); Recognizes Genuine Business Advance from Wholly Owned Subsidiary
Jujhar Construction & Travels Pvt. Ltd Vs The ITO
(2025) TaxCorp(LJ) 36981 (ITAT-CHANDIGARH) · Section 2(22)(e)
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Delhi ITAT Affirms Addition Under Section 69C and Validates Section 153D Approval, Emphasizing Distinction Between Approval and Sanction in Tax Assessments
Kailash Gahlot Vs DCIT
(2025) TaxCorp(LJ) 36980 (ITAT-DELHI) · Section 153D
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ITAT Mumbai Upholds Tata Communications’ Section 80IA Deduction for EDI/Internet Services Despite Use of Third-Party Infrastructure
Tata Communications Limited Vs Dy.CIT-1(3)(1)
(2025) TaxCorp(LJ) 36979 (ITAT-MUMBAI) · Section 80IA
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Karnataka High Court Upholds Fresh GST Registration Right Post Cancellation, Allows ITC Benefits Subject to Law
Bhagyalaxmi Swa Sahay Sangh Vs. Assistant Commissioner of Commercial Taxes & Ors.
(2025) TaxCorp(IDT) 11679 (HC-KARNATAKA)
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Allahabad High Court Quashes UPGST Assessment Order for Denial of Oral Hearing Despite Non-Filing of Written Reply; Reinforces Dual Opportunity Principle Under Section 75(4)
A to Z Car Solutions Vs. State of UP & Ors.
(2025) TaxCorp(IDT) 11678 (HC-ALLAHABAD)
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Allahabad High Court Invalidates Deputy Commissioner’s Excessive Blockage of ITC under Rule 86A for Exceeding Jurisdictional Cap
Mahendra Enterprises Vs. State of UP & Anr.
(2025) TaxCorp(IDT) 11677 (HC-ALLAHABAD)
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Delhi High Court Orders Manual Re-Credit of ITC Refund Due to GST Portal Limitation in Inverted Duty Structure Case
Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST
(2025) TaxCorp(IDT) 11676 (HC-DELHI)
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Delhi High Court Upholds Department’s Right to Adjust IGST Refund Against Fraudulent ITC Demand; Bars Writ for Appeal Filing Delay
Moms Cradle Private Limited vs. UOI & Anr.
(2025) TaxCorp(IDT) 11675 (HC-DELHI)
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Telangana High Court Quashes Reassessment Proceedings for AY 2017-18 Due to Limitation Bar and Jurisdictional Error
Sri Sai Dhurga Balaji Health and Educational Welfare Society Vs High Court Telangana
(2025) TaxCorp(LJ) 36978 (HC-AP) · Section 149(1)
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Bombay High Court Strikes Down Reassessment Proceedings for AY 2015-16: Section 148 Notice Barred by Limitation in Light of Supreme Court Judgment
Verjinia Foods Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36977 (HC-BOMBAY) · Section 148
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Pune ITAT Third Member Holds IT Infrastructure Payments Not Taxable as Royalty under India-Belgium DTAA Due to Absence of ‘Industrial Equipment’ Clause
Bekaert Industries Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36976 (ITAT-PUNE)
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Delhi ITAT Quashes Additions for Alleged Unexplained Investment and Cash Interest: Finds No Concrete Evidence from WhatsApp Chats and Digital Envelopes in Sec. 153C Proceedings
Raghav Kumar Vs ACIT
(2025) TaxCorp(LJ) 36975 (ITAT-DELHI) · Sections 69, 69A
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Rajkot ITAT Confirms Addition of Share Premium under Section 56(2)(viib); Rejects DCF Valuation for Lack of Substantiation in Newly Incorporated Company
Kataria Snack Pellets Pvt. Ltd Vs The ACIT
(2025) TaxCorp(LJ) 36974 (ITAT-RAJKOT)
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Madras High Court Clarifies Depreciation Eligibility: Long-Term Leaseholders Not Deemed Owners for Section 32(1)(ii) Depreciation on SIPCOT Development Charges
Hinduja Foundries Ltd Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36973 (HC-MADRAS)
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Delhi High Court Clarifies No Wilful Disobedience by Revenue Officer in Stay Order; Reliance on CBDT Circular and Lack of Assessee Evidence Decisive
Urmila Goyal Vs COURT OF ITSOWNMOTION
(2025) TaxCorp(LJ) 36972 (HC-DELHI)
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Delhi High Court Upholds Charitable Status of Hamdard Laboratories (India); Rejects Revenue’s Disallowance Under Sections 11 and 12 Based on Inadequate Evidence of Undue Benefit to Trustees
Hamdard Laboratories (India) Vs CIT
(2025) TaxCorp(LJ) 36971 (HC-DELHI)
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ITAT Ahmedabad Quashes Section 69A Addition: Cash Deposits During Demonetization Held Explained as Business Receipts under Section 44AD
Daxaben Ashokkumar Dattani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36970 (ITAT-AHMEDABAD)
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