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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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Ahmedabad ITAT Rules ESOP Cross-Charges to Indian Subsidiary by Foreign Parent Allowable as Business Expenditure, Disallowance of Rs. 51.68 Lakh Quashed
Linde Engineering India Private Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38385 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Affirms Exclusion of Debenture Redemption Reserve from Book Profits under Section 115JB Despite Non-Claim in ITR; Upholds Substantive Legality Over Procedural Lapse
Sun Pharma Laboratories Ltd Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38348 (ITAT-AHMEDABAD) · Section 115JB
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Ahmedabad ITAT Directs Proportionate Addition Based on Actual Contribution; Rejects Equal Split Among Co-owners Absent Revenue Evidence
Deepak Shankarlal Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38342 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Denies Section 80GGC Deduction for Political Party Donation; Labels Transaction as Accommodation Entry Despite Banking Channels
Prasana Jayantkumar Bhatt Vs Dy. Commissioner of Income-tax
(2026) TaxCorp(LJ) 38314 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms Deductibility of Bad Debts Written Off in Commodity Trading under Section 36(1)(vii) and Recognizes Alternative Business Loss Claim under Section 28
Hemant Brothers (Firm) Vs ACIT
(2026) TaxCorp(LJ) 38303 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Limits Addition Under Section 69A to 8% Profit Element on Undisclosed Bank Credits Where Withdrawals Substantiate Business Activity
Ravi Lalwani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38296 (ITAT-AHMEDABAD) · Section 69A
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Ahmedabad ITAT Directs Allowance of Section 11 & 12 Deductions for Old Registered Trust After Prior Year’s Acceptance by Department
Mota Gopnath Mahanj Ni Jagya Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38269 (ITAT-AHMEDABAD)
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Bank Credits in Disclosed Personal Account Cannot Be Deemed Undisclosed Turnover Without Concrete Evidence; Rejection of Books Under Section 145(3) Invalid in Absence of Specific Defects
Pankaj Jhumarmal Bothra Vs Income Tax Officer
(2026) TaxCorp(LJ) 38267 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Nullifies Penalty for Alleged Concealment Where Employer Defaulted on TDS Deposit: No Tax Evasion Intent Found
Sanjoy Santosh Sikdar Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38252 (ITAT-AHMEDABAD) · Section 271(1)(c)
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Ahmedabad ITAT Quashes Addition Based Solely on Unsubstantiated WhatsApp Messages, Citing Lack of Corroborative Evidence
Dhaval Patel Vs ACIT
(2026) TaxCorp(LJ) 38235 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Quashes Disallowance under Section 37: Death of Proprietor and GST Cancellation Not Sufficient Grounds for Purchase Addition
K R Solvent LLP Vs DCIT
(2026) TaxCorp(LJ) 38197 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Section 270A Penalty Where AO Made No Addition and Failed to Specify Underreporting or Misreporting Limb
Ansh Organisers Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38138 (ITAT-AHMEDABAD) · Section 270A
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Ahmedabad ITAT Overturns CIT(A) Order Due to Erroneous Assumption of Ex-Parte Assessment Under Section 144; Directs De Novo Adjudication Under Correct Legal Framework
Mukesh Commotrade Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38066 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Validates 2% Commission Addition on MCX Broker for Deliberate Client Code Modification Aimed at Profit Shifting
Javerilal Oswal Commodities Pvt. Ltd Vs The ITO
(2026) TaxCorp(LJ) 38054 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Sets Aside Penalty under Section 271B on Rural Co-operative Society for Delay in Tax Audit, Recognizing Reasonable Cause and Bona Fide Belief
The Paroli Dudh Utpadak Sahakari Mandali Vs Income Tax Officer
(2026) TaxCorp(LJ) 38041 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Restores Charitable Trust’s Registration and Section 80G Approval Applications, Recognizes Procedural Confusion Post-2021 Amendments as Valid Cause for Delay
Navsarjan Education Trust Vs The Dy.CIT
(2026) TaxCorp(LJ) 38040 (ITAT-AHMEDABAD) · Section 12A
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No Tax on Foreign Company’s Global Income as POEM Not Established in India; Addition of Rs. 2.85 Crore Deleted
Best Oasis Limited Vs Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38025 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms Capital Gains Tax Treatment on Share Sale, Citing Consistent Investment Intent and CBDT Circular Compliance
Kutir Navinchandra Patel Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38023 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Protective Addition of Rs. 3.41 Cr for Capital Gains on Voided Land Sale Deed Executed through Forgery and Without Consideration
Suraj Jayantilal Patel L/H of Late Jayantilal Joitaram patel Vs Income Tax Office
(2026) TaxCorp(LJ) 38014 (ITAT-AHMEDABAD)
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