Court Decisions

Supreme Court, High Court, AAR & Tribunal judgments — reported, headnoted and searchable.

Editors' Choice Landmark decisions selected by our editors SC / HC / AAR Supreme Court, High Court & Authority for Advance Rulings Tribunal Income Tax Appellate Tribunal decisions Digests Case summaries & legal commentary, section-wise

Recent decisions

The latest judgments across all courts.

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20 Jul 2026 ·ITAT-MUMBAI ·Landmark

Arun Ramu Shikhare Vs ACIT

(2026) TaxCorp(LJ) 38361 (ITAT-MUMBAI)

ITAT : ITAT Mumbai Annuls Section 153A Proceedings for AY 2018-19 in Civil Construction Case, Citing Non-Compliance with...

20 Jul 2026 ·ITAT-MUMBAI ·Landmark

Manoj Jayram Sarang Vs Income Tax Officer

(2026) TaxCorp(LJ) 38357 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Upholds Rejection of Section 80GGC Deduction for Political Party Donation: Genuineness Scrutinized Am...

18 Jul 2026 ·HC-MADRAS ·Landmark

Kattuputhur Srinivasaiyyengar Ramaswamy Vs Income Tax Officer

(2026) TaxCorp(LJ) 38376 (HC-MADRAS)

HC : Madras High Court Invalidates Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation under S...

18 Jul 2026 ·ITAT-MUMBAI ·Landmark

Nihit Infracon Private Limited Vs ITO

(2026) TaxCorp(LJ) 38375 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Invalidates Section 148 Reassessment Based Solely on Third-Party Search Material, Mandates Exclusive...

18 Jul 2026 ·ITAT-DELHI ·Landmark

The Early Childhood & Care Education Vs CIT(Exemptions)

(2026) TaxCorp(LJ) 38374 (ITAT-DELHI)

ITAT : Delhi ITAT Affirms 12AB and 80G Registration Eligibility for Vocational Societies Lacking Formal Affiliation, Cit...

Latest SC / HC View all →

HC-KERALA ·17 Jun 2026

Kavya Shaji and Sidharth Shaji Versus Union Of India, State Bank Of India, The Manager, State Bank Of India, Commissioner Of Income Tax (TDS) and Central Board Of Direct Taxes, Delhi

(2026) TaxCorp (DT) 97710 (HC-KERALA)

Kerala High Court: TDS Exemption Under Section 194A(3)(ix) Not Applicable to Interest Earned on Post-Award Deposits of M...

HC-GUJARAT ·30 Jun 2026

Haq Steels Pvt Ltd Versus Principal Commissioner Of Income Tax (Central) Ahmedabad.

(2026) TaxCorp (DT) 97709 (HC-GUJARAT)

Income Tax - Section 119(2)(b) - Gujarat High Court Directs Reconsideration of Delay Condonation for Section 80JJAA Dedu...

HC-KARNATKATA ·02 Jul 2026·No substantial question of law arises.

The Commissioner Of Income-Tax International Taxation, The Assistant Commissioner Of Income-Tax Internationaltaxation, Bengaluru Versus M/s Informatica LLC C/O Informatica Business Solutions Pvt Ltd.

(2026) TaxCorp (DT) 97708 (HC-KARNATKATA)

Income Tax - Section 260A - Karnataka High Court Holds Ancillary Software Licensing Receipts Not Taxable as Fees for Tec...

HC-BOMBAY ·16 Jul 2026

Pr. Commissioner Of Income Tax Central - 1 Versus Surendra L Hiranandani.

(2026) TaxCorp (DT) 97707 (HC-BOMBAY)

Income Tax - Section 260-A - Bombay High Court Bars Revision of Search Assessments under Section 263 for Unabated Years...

HC-BOMBAY ·15 Jul 2026

Handytankers K/S Versus Deputy Commissioner of Income Tax International Taxation Circle 2-2-2, Mumbai & Anr.

(2026) TaxCorp (DT) 97706 (HC-BOMBAY)

Income Tax - Section 172(4) - Bombay High Court Stays Recovery of Section 172(4) Assessments When Annual Return Filed Un...

Latest ITAT View all →

ITAT-PUNE ·06 May 2026

Jalgaon Peoples Co-op. Bank Ltd. v. ITO

Section 154 of the Income-tax Act, 1961/ Section 287 of the Income-tax Act, 2025 - ITAT Pune Upholds Validity of Rectifi...

ITAT-PUNE ·29 Apr 2026

Prathibha Jgadish Unawane v. Income Tax Officer

Sections 10(10B), 10(10C), of the Income-tax Act, 1961/ Section 19 of the Income-tax Act, 2025 - ITAT Pune Rules BSNL VR...

ITAT-RAIPUR ·01 Jan 2026

Mahindra and Mahindra Financial Services Ltd. v. Deputy Commissioner Income-tax

Sections 41(1), 14A of the Income-tax Act, 1961/ Sections 38, 14 of the Income-tax Act, 2025 - ITAT Mumbai Directs Fresh...

ITAT-RAIPUR ·01 Jan 2026

Damanjeet Singh Oberoi v. Deputy Commissioner of Income-tax

Sections 149, 147, 148, of the Income-tax Act, 1961 / Sections 282, 279, 280 of the Income-tax Act, 2025 - ITAT Raipur Q...

ITAT-RAIPUR ·01 Jan 2026

Kamlesh Kukreja v. Income-tax Officer

Sections 69C, 147, 148, 148A, 151 of the Income-tax Act, 1961 / Sections 105, 279, 280, 281, 284 of the Income-tax Act,...