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Landmark Rulings

ITAT Ahmedabad — Direct Tax

659 rulings

  1. ITAT Ahmedabad · 22 Jun 2026
    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)

  2. ITAT Ahmedabad · 12 Jun 2026
    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)

  3. ITAT Ahmedabad · 01 Jun 2026
    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

  4. ITAT Ahmedabad · 29 Apr 2026
    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)

  5. ITAT Ahmedabad · 19 May 2026
    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)

  6. ITAT Ahmedabad · 28 Apr 2026
    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)

  7. ITAT Ahmedabad · 28 Apr 2026
    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

  8. ITAT Ahmedabad · 25 Apr 2026
    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)

  9. ITAT Ahmedabad · 25 Apr 2026
    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)

  10. ITAT Ahmedabad · 25 Apr 2026
    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)

  11. ITAT Ahmedabad · 21 May 2026
    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

  12. ITAT Ahmedabad · 17 Apr 2026
    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

  13. ITAT Ahmedabad · 14 Apr 2026
    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)

  14. ITAT Ahmedabad · 14 Apr 2026
    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)

  15. ITAT Ahmedabad · 14 Apr 2026
    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)

  16. ITAT Ahmedabad · 03 Apr 2026
    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)

  17. ITAT Ahmedabad · 03 Apr 2026
    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)

  18. ITAT Ahmedabad · 03 Apr 2026
    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

  19. ITAT Ahmedabad · 03 Apr 2026
    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)

  20. ITAT Ahmedabad · 07 Apr 2026
    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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