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Ahmedabad ITAT Upholds Jio Platforms’ Rs. 2761.60 Crore Intangible Asset Depreciation Claim, Citing Consistency and Jurisdictional Precedents
Jio Platforms Limited Vs DCIT
(2026) TaxCorp(LJ) 38561 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Overturns CIT(E) Denial of Section 12AB Registration for Charitable Trusts: Restores Matter for Fresh Consideration Due to Breach of Natural Justice
Amrutlal Parshotam Jain Dharmshala Trust Vs CIT
(2026) TaxCorp(LJ) 38544 (ITAT-AHMEDABAD) · Section 12AB
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Mere Long-Standing Creditors Do Not Trigger Section 41(1) Without Evidence of Remission or Cessation
Shree Saras Spices And Food Private Limited Vs The DCIT
(2026) TaxCorp(LJ) 38529 (ITAT-AHMEDABAD) · Section 41(1)
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ITAT Ahmedabad Quashes Addition on Penny Stock Gains, Citing Lack of Evidence Linking Assessee to Price Manipulation and Emphasizing Banking Channel Transactions
Payal Manan Shah Vs Income Tax Officer
(2026) TaxCorp(LJ) 38504 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Quashes PCIT’s Section 263 Revision: Discretionary Non-Initiation of Section 270A Penalty Not Sufficient to Render Assessment Erroneous or Prejudicial to Revenue
Kamalkant Bhagwatiprasad Oza Vs PCIT
(2026) TaxCorp(LJ) 38502 (ITAT-AHMEDABAD) · Section 263
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Ahmedabad ITAT Quashes Rs. 21.47 Lakh Addition under Section 56(2)(x) for Ignoring Assessee’s DVO Reference Request in Property Valuation Dispute
Shantiben Girdharlal Khatri Vs ITO
(2026) TaxCorp(LJ) 38454 (ITAT-AHMEDABAD) · Section 56(2)(x)
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Ahmedabad ITAT Orders Fresh Valuation for Short-Term Capital Loss on Transfer of LLP Interest Between Related Parties in Sun Pharma Group Case
Sun Pharma Laboratories Ltd Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38452 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Denies Condonation of 2376-Day Delay: Sufficient Cause Not Proven Despite Power of Attorney, COVID, and Overseas Residence Claims
Shailesh Narshibhai Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38372 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Upholds Section 54B Deduction for Capital Gains on Sale of Agricultural Land: Sufficient Proof of Agricultural Use Sways Decision
Nitinbhai Kanubhai Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38420 (ITAT-AHMEDABAD) · Section 54B
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Ahmedabad ITAT Restricts Disallowance of Marketing Expenses to Rs. 5 Lakh; Entire Disallowance and Penalty under Section 270A Set Aside Due to Lack of Misreporting and Sufficient Audit Trail
Globizz Synergy Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38408 (ITAT-AHMEDABAD)
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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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