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Ahmedabad ITAT Quashes Addition Under Section 56(2)(x): No Tax on Difference in Stamp Duty Value Where Land Conversion Costs Borne by Purchaser
Dhartivarsha Estate Holders Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38749 (ITAT-AHMEDABAD) · Section 56(2)(x)
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Ahmedabad ITAT Rules Full Section 87A Rebate Permissible on STCG u/s 111A for AY 2025-26 in Absence of Express Statutory Bar
Kajol Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38746 (ITAT-AHMEDABAD) · Section 111A
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Ahmedabad ITAT Holds Notional Rental Income on Developer’s Unsold Stock-in-Trade Not Taxable Under Section 22, Deletes Addition of Rs. 25.28 Lakh
Sharad Kanaiyalal Shah Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38715 (ITAT-AHMEDABAD) · Sections 22, 23
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Ahmedabad ITAT Confirms Section 54F Deduction: Cost of House Purchase and Subsequent Renovation Both Eligible
Vinodbhai Chhaganbhai Tamboli Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38684 (ITAT-AHMEDABAD) · Section 54F
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Delhi ITAT Directs 25% Corporate Tax Rate for Company Failing to File Form 10-IC, Cites Turnover Below Rs. 400 Crore for AY 2017-18
Rajasthan Pulses Private Limited Vs DDIT
(2026) TaxCorp(LJ) 38682 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Denies Shapoorji Pallonji Group Co. (Infrastructure) Business Loss and Interest Deduction, Cites Colourable Devices and Circular Transactions
Shapoorji Pallonji Infrastructure Gujarat Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38681 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Rules AO Exceeded Section 154 Powers in Reducing Indexed Cost Post Compulsory Land Surrender to AUDA: Factual and Legal Complexity Precludes Rectification
Rameshbhai Babubhai Patel Vs ACIT
(2026) TaxCorp(LJ) 38678 (ITAT-AHMEDABAD) · Section 154
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Ahmedabad ITAT Rules Out Section 68 Addition on Sundry Creditors: Assessee’s Evidence of Identity, Creditworthiness, and Repayment Decisive
Pallavi Nileshbhai Shah Vs. The Income Tax Officer
(2026) TaxCorp(LJ) 38670 (ITAT-AHMEDABAD) · Section 68
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Ahmedabad ITAT Rules AO Cannot Use Section 154 to Recharacterize Surveyed On-Money Receipts as Unexplained Income under Section 69A; Upholds Business Income Treatment
Sudarshan Status Corporation Vs DCIT
(2026) TaxCorp(LJ) 38668 (ITAT-AHMEDABAD) · Section 154
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Ahmedabad ITAT Rules Cash Deposits during Demonetization Period as Explained Business Receipts, Not Unexplained Money under Section 69A
Krishna Petroleum Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38666 (ITAT-AHMEDABAD) · Sections 69A
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Ahmedabad ITAT Affirms Strict Adherence to Section 54F Timelines, Remands Case for Verification of Payment Flow and Timing in Urban Land Sale
Dharmendrabhai Jayantibhai Patel Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38661 (ITAT-AHMEDABAD) · Section 54F
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Ahmedabad ITAT Clarifies CIT(A)'s Directional Powers: Upholds Authority to Instruct AO, Restricts Directions to Reopening for Unexplained Investment in Preceding AY
Vanrajsinh Dadbhai Kahor Vs Income Tax Officer
(2026) TaxCorp(LJ) 38663 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Nullifies Section 263 Order Against Allowance of Forward Cover Premium as Revenue Expenditure, Upholds Precedent in Assessee’s Own Case
Apraava Renewable Energy Private Limited Vs The PCIT
(2026) TaxCorp(LJ) 38645 (ITAT-AHMEDABAD) · Section 263
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Ahmedabad Tribunal Rules Penalty Under Black Money Act Inapplicable for Voluntary Foreign Asset Disclosure in Section 153A Return Accepted Without Additions
Anshul Darshan Shah Vs Addl. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38637 (ITAT-AHMEDABAD) · Section 43
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Ahmedabad ITAT Third Member Upholds Revenue’s Right to Quantify Additions Beyond Satisfaction Note Under Section 153C Based on Incriminating Material
Harpreet Singh Makhija Vs ITO
(2026) TaxCorp(LJ) 38621 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Clarifies Limitation Period for Reassessment Under Sections 148 and 149, Upholds Deletion of Bogus LTCG Addition Due to Proven Transaction Genuineness
Pinkiben Riddheshkumar Bhandari Vs The DCIT
(2026) TaxCorp(LJ) 38615 (ITAT-AHMEDABAD) · Sections 148, 149
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ITAT Ahmedabad Orders Re-Examination of Unexplained Cash Deposit Addition under Section 69A Involving Co-operative Society Account: Full Verification Directed
Rameshbhai Mangalbhai Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38612 (ITAT-AHMEDABAD) · Section 69A
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ITAT Ahmedabad Quashes Section 69 Addition: Stamp Duty Payment Sourced from Father-in-Law’s Undisputed ITR Deemed Sufficient Proof
Anjani Arjun Rana Vs Income Tax Officer
(2026) TaxCorp(LJ) 38597 (ITAT-AHMEDABAD) · Section 69
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Ahmedabad ITAT Quashes Section 68 Addition: No Unexplained Income Where Cash Sales and Deposits During Demonetization Duly Accounted by Cloth Trader
Pravinkumar D Gandhi HUF Vs Income Tax Officer
(2026) TaxCorp(LJ) 38572 (ITAT-AHMEDABAD) · Section 68
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Ahmedabad ITAT Rules in Favour of Assessee: Period of Holding by Previous Owner through Family Trust Included for LTCG Qualification—Revenue’s Short-Term Gain Addition of Rs. 9.82 Cr Quashed
Devikaben Navnitlal Patel Vs Joint Commissioner of Income-tax
(2026) TaxCorp(LJ) 38579 (ITAT-AHMEDABAD) · Section 49(1)(iii)
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