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Madras High Court Sets Aside GST Authority’s Rejection of Waiver Application: Lack of Reasoned Show Cause Notice Vitiates Proceedings
Murugesan Kaliyappan Vs The Commercial Tax Officer
(2026) TaxCorp(IDT) 14601 (HC-MADRAS)
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Allahabad High Court Nullifies GST Penalty by Transit State for E-Invoice Absence, Emphasizes Territorial Tax Incidence and Interstate Commerce Protection
Maruti Enterprises vs State of U.P. and another
(2026) TaxCorp(IDT) 14600 (HC-ALLAHABAD)
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Supreme Court Orders Clubbing of Cases on Consolidated Show Cause Notices Under CGST Act; Directs Listing Before Justice Narasimha’s Bench
JBN Impex Private Limited vs Additional Commissioner and Ors
(2026) TaxCorp(IDT) 14599 (SC)
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Delhi High Court Refuses Writ on GST Rate for Diagnostic Services, Directs Assessee to Advance Ruling Authority for Classification Dispute
Hemogenomics Private Limited Vs Government of NCT of Delhi & Ors
(2026) TaxCorp(IDT) 14598 (HC-DELHI)
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Chennai ITAT Reaffirms Disallowance of Forex Loss on ECB Restatement After Conversion to Equity in Assessee's Own Case
Egger Pumps India Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38405 (ITAT-CHENNAI)
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Mumbai ITAT Rectifies Omission: Directs AO to Exclude Stock-in-Trade Investments from Section 14A Disallowance in ICICI Bank Case
ICICI Bank Limited Vs DCIT
(2026) TaxCorp(LJ) 38404 (ITAT-MUMBAI) · Section 254
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Delhi High Court Directs TDS Certificate Revision for Schlumberger: Mandates 1% Rate under Section 197 Owing to Consistent Losses and Unaltered Facts
SCHLUMBERGERASIA SERVICESLIMITED REPRESENTED THROUGH ITSAUTHORIZED REPRESENTATIVEAMIT ARORA Vs The DCIT
(2026) TaxCorp(LJ) 38403 (HC-DELHI) · Section 197
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Ahmedabad ITAT Confirms Disallowance under Section 80GGC for Political Party Donation: Banking Channels and Receipts Deemed Insufficient Amid Findings of Accommodation Entry Scheme
Meetkumar Hasmukhbhai Chaturvedi Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38402 (ITAT-AHMEDABAD) · Section 80GGC
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Chandigarh ITAT Upholds Denial of Section 12AB Registration—Provision of Student Transport Services Not a Charitable Purpose
International Will Trust Vs The CIT
(2026) TaxCorp(LJ) 38401 (ITAT-CHANDIGARH) · Sections 2(15), 12AB
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Hyderabad ITAT Rules Software Purchase from Malaysian AE Not ‘Royalty’; No TDS Required Under Section 195 Owing to Outright Sale and DTAA Provisions
VALUE LABS LLP Vs DCIT
(2026) TaxCorp(LJ) 38400 (ITAT-HYDERABAD) · Section 195
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Mumbai ITAT Upholds ESOP Expenditure Deductibility Under Section 37(1) Despite Equity-Based Compensation Structure
JM Financial Limited Vs DCIT
(2026) TaxCorp(LJ) 38399 (ITAT-MUMBAI) · Section 37(1)
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Foreign Exchange Loss Disallowance Set Aside Where Transaction-Wise Records Establish Correct Revenue-Capital Allocation
Vodafone Idea Limited Vs ACIT
(2026) TaxCorp(LJ) 38398 (ITAT-MUMBAI)
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ITAT Amritsar Rules in Favour of Trust: Application for 80G Registration via Form 10AB Submitted Timely, Directs CIT(E) to Assess Eligibility in Light of Amended Provisions
Kukreja Charitable Foundation Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38240 (ITAT-AMRITSAR) · Section 80G(5)
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ITAT Chennai Directs Addition under Section 69A to Profit Margin Only Where Cash Deposits Reflect Transport Business Receipts; Full Deposits Cannot Be Treated as Unexplained
Sennakrishnan Venkatachalam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38241 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Bars Double Taxation of Demonetisation Cash Deposit; Restricts Addition under Section 69A to Unexplained Amounts Alone
Sengodan Govindarajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38242 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Rules Land Within 6 KM of Municipality as Capital Asset, Limits Addition to Admitted Cash Consideration; Partial Relief on Indexed Cost Claim
Narayanan Sundaramahalingam Rajkumar Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38243 (ITAT-CHENNAI)
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Bombay High Court Bars Reassessment Beyond Four Years on Section 80-IA Claim After S.143(3) Scrutiny, Citing Full Disclosure and No New Material
Chennai Container Terminal Pvt.Ltd Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 38244 (HC-BOMBAY) · Section 80-IA
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Kerala High Court Mandates Reconsideration of Delay Condonation in ITR Filing as Per Transition Between CBDT Circulars in AY 2018-19 Case
SURESH VELU ELLATHUKALATHIL Vs PCIT
(2026) TaxCorp(LJ) 38245 (HC-KERALA) · Section 119(2)(b)
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Bombay High Court Invalidates Tax Proceedings Issued in Name of Amalgamated Entity: Reaffirms Requirement to Proceed Against Successor Company
IDFC First Bank Ltd Vs Union of India & Ors
(2026) TaxCorp(IDT) 14597 (HC-BOMBAY)
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Karnataka High Court Restores Tax Appeal After Delay Due to Non-Upload of Original Order, Quashes Garnishee Proceedings
SEPL Infra Private Limited vs Joint Commissioner of Commercial Taxes (Appeals) & Ors.
(2026) TaxCorp(IDT) 14596 (HC-KARNATAKA)
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