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Ahmedabad ITAT Affirms Legitimacy of Section 144 Best Judgment Assessment Amid Assessee’s Non-Cooperation and Delayed Filing
Pradipsinh Devendrasinh Gohil Vs The ITO
(2026) TaxCorp(LJ) 38002 (ITAT-AHMEDABAD) · Section 144
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Ahmedabad ITAT Upholds Denial of TDS Credit to Commission Agent under Section 194Q Due to PAN Mismatch; TDS Rightly Attributable to Actual Sellers (Farmers)
Jivanbhai Somabhai Patel Vs DCIT
(2026) TaxCorp(LJ) 37975 (ITAT-AHMEDABAD) · Section 194Q
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Ahmedabad ITAT Remands Dividend TDS Matter: Opportunity Granted to Furnish Relevant Form 10F and TRC for DTAA Benefit under India-Mauritius Treaty
Ram Krupa Medicare Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37967 (ITAT-AHMEDABAD)
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Status Change from AOP/BOI to Co-operative Society Beyond Scope of Section 143(1) Adjustments
Kailash Appartment Flat Owners Association Vs Income Tax Officer
(2026) TaxCorp(LJ) 37966 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Rules Co-operative Bank Under Liquidation Remains Taxable Entity; Bad Debts Write-Off Allowed as per CBDT Circular
The Madhavpura Mercantile Co Op Bank Limited (Under Liquidation) Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37964 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Confirms Disallowance of Excess Remuneration to Partners Under Section 40A(2)(b) for Lack of Justification and Proper Documentation
R. Kumar Vs The Dy.CIT
(2026) TaxCorp(LJ) 37934 (ITAT-AHMEDABAD) · Section 40A(2)(b)
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Ahmedabad ITAT Quashes Section 68 Addition on Demonetization-Era Cash Advances from 611 Customers: AO's Verification Lapses Prove Crucial
H R Motors Vs The Dy.CIT
(2026) TaxCorp(LJ) 37924 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Nullifies PCIT's Section 263 Order: Disallowance of CSR and Section 14A Not Permissible for MAT Computation under Section 115JB
Shalby Ltd Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37910 (ITAT-AHMEDABAD) · Sections 14A, 115JB
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Ahmedabad ITAT Quashes Penalty for Non-Compliance of Statutory Notices Under Section 272A(1)(d) Amid Bona Fide Conduct and Pending Quantum Proceedings
Air Wind Green Energy Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37908 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Section 270A Penalty for Health and Education Cess Deduction Claim Made in Line with Prevailing Judicial Precedents
Swati Texdyes Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37890 (ITAT-AHMEDABAD) · Section 270A
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Ahmedabad ITAT Upholds Full Application of Section 94(7) to All Dividend Income, Dismisses Rs. 5.31 Cr. Appeal in Dividend Stripping Case
Punita Kalpesh Patel Vs The ACIT
(2026) TaxCorp(LJ) 37882 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Upholds Assessment Where Assessee Used Former Entity Name in Submissions; Dismisses Non-Existence Plea
Shalby Ltd Vs The Dy.CIT
(2026) TaxCorp(LJ) 37880 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Reassessment: Assessee Entitled to Section 54F Deduction for Under-Construction Villa Paid Prior to Return Filing
Romaben Keyur Thakore Legal heir of Late Anandiben Jitendrabhai Shah Vs The DCIT
(2026) TaxCorp(LJ) 37836 (ITAT-AHMEDABAD) · Section 54F
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ITAT Ahmedabad Decides Agricultural Land Retains Exemption Despite Subsequent Industrial Use by Purchaser
Ahmed Mahomed Pandor Vs The ACIT
(2026) TaxCorp(LJ) 37819 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Rules Against Arbitrary 12% Profit Estimation in F&O Trading, Upholds Deletion of Rs. 4.87 Crore Addition
Hemantkumar Rajendrakumar Shah Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37816 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Upholds Validity of Reassessment—Tangible Evidence and Independent Mind Key to “Reason to Believe” Under Sections 147/148
Infinity International Vs NFAC, Delhi
(2026) TaxCorp(LJ) 37813 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Sets Aside Penalty for Voluntary Survey Disclosure Accepted as Business Income, Emphasizes Strict Construction of Penal Provisions
Radhika Jewellers Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37703 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Directs CIT(E) to Condone Delay in Regular 12A Registration Application, Emphasizes Power Under Amended Law Where Provisional Registration Was Granted
Shree Higlaj Education Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37699 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Sets Aside Mechanical Denial of Section 80G Approval, Orders Fresh Consideration by CIT(E) for Independent Assessment
Aruna Kishor Foundation Vs CIT(Exemption)
(2026) TaxCorp(LJ) 37588 (ITAT-AHMEDABAD) · Sections 12AB, 80G
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ITAT Ahmedabad Annuls Reassessment under Section 147 for Lack of Fresh Material and Non-Disclosure, Citing Absence of AO’s Mindful Scrutiny Post-4 Years
Hasmukh Ugarchand Gadhecha Vs The ITO
(2026) TaxCorp(LJ) 37505 (ITAT-AHMEDABAD)
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