Court Decisions
Supreme Court, High Court, AAR & Tribunal judgments — reported, headnoted and searchable.
Recent decisions
The latest judgments across all courts.
(2026) TaxCorp(LJ) 38895 (ITAT-LUCKNOW)
ITAT : Lucknow ITAT Upholds Denial of Section 54 Exemption for Investment in Plinth Without Timely Construction or Capit...
(2026) TaxCorp(LJ) 38894 (HC-BOMBAY)
HC : Bombay High Court Invalidates Time-Barred Notices to Reliance Industries Issued in Name of Amalgamated Entities: Up...
(2026) TaxCorp(LJ) 38893 (ITAT-AHMEDABAD)
ITAT : Ahmedabad ITAT Rules No Addition Under Section 69 for Unexplained Investment Where DVO Valuation Differs from Sal...
(2026) TaxCorp(LJ) 38892 (HC-MADRAS)
HC : Madras High Court Invalidates Prosecution for Failure to File ITR: Absence of Jurisdiction and Penalty Proceedings...
(2026) TaxCorp(LJ) 38891 (HC-BOMBAY)
HC : Bombay High Court Upholds ITAT’s Quashing of Reassessment Beyond 4 Years: No Failure by Assessee to Disclose Materi...
(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...
(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...
(2026) TaxCorp (DT) 221037 (HC-KARNATKATA)
Karnataka High Court Nullifies Reassessment Proceedings for Lack of Opportunity to Submit Unsecured Loan Confirmations -...
(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...
(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...
Section 147 of the Income-tax Act, 1961 read with Section 148 of the Income-tax Act, 1961 - Penny-stock and estimated-pr...
Section 11(1) of the Income-tax Act, 1961 read with Section 119(2)(b) of the Income-tax Act, 1961 - Rejection of condona...
Section 92CD(3) of the Income-tax Act, 1961, read with Section 92CC of the Income-tax Act, 1961 - Assessment completed w...
Section 12AB of the Income-tax Act, 1961 read with Section 80G of the Income-tax Act, 1961 - Registration and approval o...
Section 153C of the Income-tax Act, 1961, read with Section 143(3) of the Income-tax Act, 1961 - Consolidated satisfacti...