Court Decisions
Supreme Court, High Court, AAR & Tribunal judgments — reported, headnoted and searchable.
Recent decisions
The latest judgments across all courts.
(2026) TaxCorp(LJ) 38766 (ITAT-MUMBAI)
ITAT : Mumbai ITAT Allows Deduction of Abandoned Project Expenditure as Revenue Expense, Emphasizes Nature over Accounti...
(2026) TaxCorp(LJ) 38765 (ITAT-MUMBAI)
ITAT : Mumbai ITAT Upholds Genuine Charitable Nature of NSE Investor Protection Fund Trust; Sets Aside Rejection of Sect...
(2026) TaxCorp(LJ) 38764 (HC-BOMBAY)
HC : Bombay High Court Rules on Compounding Charges: Revenue Directed to Compute 12-Month Period from Actual Service of...
(2026) TaxCorp(LJ) 38763 (ITAT-BANGALORE)
ITAT : Bangalore ITAT Rules Rental Income Taxable in Partnership Firm’s Hands, Not Landowners, Despite Partners’ Capital...
(2026) TaxCorp(LJ) 38762 (ITAT-MUMBAI)
ITAT : Mumbai ITAT Rules Disallowance under Section 14A Unjustified Without Actual Exempt Income, Rejects Revenue’s Appe...
(2026) TaxCorp (DT) 219894 (HC-HP)
Section 147 read with Section 144 of the Income-tax Act, 1961 - Appellate Authority directed to decide three-year-old fi...
(2026) TaxCorp (DT) 219893 (HC-KARNATKATA)
Section 92C of the Income-tax Act, 1961, read with Rule 10B of the Income-tax Rules, 1962, and Section 260A of the Incom...
(2026) TaxCorp (DT) 219892 (HC-GAUHATI)
Section 276D of the Income-tax Act, 1961 read with Section 277 of the Income-tax Act, 1961 and Section 278B of the Incom...
(2026) TaxCorp (DT) 219891 (HC-DELHI)
Section 147 of the Income-tax Act, 1961 read with Section 148 of the Income-tax Act, 1961 and Section 143(3) of the Inco...
(2026) TaxCorp (DT) 219890 (HC-DELHI)
Section 119(2)(b) of the Income-tax Act, 1961, read with Section 264 of the Income-tax Act, 1961 and Section 154 of the...
Section 148 of the Income-tax Act, 1961 read with Section 149(1) of the Income-tax Act, 1961 - Reassessment notice for A...
Section 14A of the Income-tax Act, 1961 read with Rule 8D of the Income-tax Rules, 1962 - Interest disallowance requires...
Section 263 of the Income-tax Act, 1961, read with Section 69C of the Income-tax Act, 1961 and Section 115BBE of the Inc...
Section 153D of the Income-tax Act, 1961, read with Section 153A of the Income-tax Act, 1961 - Consolidated approval und...
Section 2(47)(v) of the Income-tax Act, 1961, read with Section 45(5A) of the Income-tax Act, 1961 - Transfer under a re...