(2026) TaxCorp (A.T.) 149265 (ITAT-MUMBAI)
Transfer pricing adjustment determining nil arm's length price for interest on compulsorily convertible debentures by treating them as equity from inception is unsustainable in law
Read the full judgment →TaxCorp · Direct Taxes
Monday, 19 October 2026
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Mr. SANTOSH KUMAR RAPETI v. THE INCOME TAX OFFICER
(2026) TaxCorp (DT) 221045 (HC-AP)
Section 147A of the Income-tax Act, 1961, read with Section 151A of the Income-tax Act, 1961, read with Section 148 of t...
M/s KODACHADRI ASSOCIATES Versus ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-1, MANGALORE, INCOME TAX OFFICER, WARD 1 AND TPS, UDUPI
(2026) TaxCorp (DT) 221038 (HC-KARNATKATA)
Section 148A(3) of the Income Tax Act, 1961 - Karnataka High Court Nullifies Reassessment Due to Premature Approval and...
M/s. Vrinda Marketing Enterprises Versus Additional Commissioner Of Income Tax, Mangalore And Income Tax Officer, Ward 1 And TPS, Udupi
(2026) TaxCorp (DT) 221037 (HC-KARNATKATA)
Karnataka High Court Nullifies Reassessment Proceedings for Lack of Opportunity to Submit Unsecured Loan Confirmations -...
Zoom Insurance Brokers Pvt Ltd v. Assistant Commissioner of Income Tax Circle 25(1) & Anr
(2026) TaxCorp (DT) 221022 (HC-DELHI)
Section 148A of the Income-tax Act, 1961 read with Section 148 of the Income-tax Act, 1961 - Coordinate Bench's final or...
Vimalkumar Lallubhai Patel v. Principal Commissioner of Income Tax-1, Surat
(2026) TaxCorp (DT) 221021 (HC-GUJARAT)
Section 187 of the Finance Act, 2016, read with Section 183 of the Finance Act, 2016, and Section 184 of the Finance Act...
ITAT orders
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Hiren Kirit Gandhi v. ITO, Ward-2 (3), Maharashtra
Section 147 of the Income-tax Act, 1961 read with Section 148 of the Income-tax Act, 1961 - Penny-stock and estimated-pr...
Dr. Ernest Borges Memorial Fund v. ITO (Exemption) 1 (2), Maharashtra
Section 11(1) of the Income-tax Act, 1961 read with Section 119(2)(b) of the Income-tax Act, 1961 - Rejection of condona...
Nasdaq Corporate Solutions (India) Private Limited v. DCIT Circle 5 (1) (1), Bengaluru
Section 92CD(3) of the Income-tax Act, 1961, read with Section 92CC of the Income-tax Act, 1961 - Assessment completed w...
MITE Foundation for Innovation Research and Startups through Technology v. CIT (Exemptions), Bengaluru
Section 12AB of the Income-tax Act, 1961 read with Section 80G of the Income-tax Act, 1961 - Registration and approval o...
Smt. Mamata Ajila v. DCIT, Central Circle – 1 (3), Bengaluru
Section 153C of the Income-tax Act, 1961, read with Section 143(3) of the Income-tax Act, 1961 - Consolidated satisfacti...
Circulars & notifications
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NOTIFICATION NO. 135/2026
Agreement and Protocol between the Republic of India and the Government of Mauritius for the avoidance of double taxatio...
NOTIFICATION NO. 134/2026
Income-tax (Sixth Amendment) Rules, 2026
NOTIFICATION NO. 133/2026
Seeks to amend Notification No. 7816 [S.O. 359(E)] dated 30th March, 1988 - Control of Notified Subordinate Officer unde...
NOTIFICATION NO. 132 OF 2026-CBDT
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for "Jai Research Foundation, Valsad, Gujarat"
NOTIFICATION No. 08/2026
Pr. Chief Commissioner of Income Tax (Exemptions), Delhi accords approval under Section 45(3)(b) of the Income Tax Act,...
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Section 264 Revision: A Practical Route When a Tax Return Contains a Bona Fide ErrorCorresponding provision under the Income-tax Act, 2025:...
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