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Ahmedabad ITAT Rules Salary Credited to NRE Account for Services Abroad Not Taxable in India
Kaushal Ganpatbhai Patel Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37502 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes PCIT’s Section 263 Revision: Conscious Application of Mind by AO Precludes Erroneous Assessment Finding
Bipinkumar Rambhai Patel Vs Principal Commissionerof Income-tax
(2026) TaxCorp(LJ) 37492 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Rules Oral and Unrepaid Loans as Genuine: Section 68 Addition of Rs. 39 Lakhs Deleted for NRI Sourced Unsecured Loans
Sabbirbhai Abdeali Gangardiwala Vs Income Tax Officer
(2026) TaxCorp(LJ) 37427 (ITAT-AHMEDABAD) · Section 68
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Ahmedabad ITAT Quashes PCIT’s Revision under Section 263: No Error or Prejudice in AO’s Assessment Following Detailed Inquiry
Arunaben Kishorkumar Mandalia Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37425 (ITAT-AHMEDABAD) · Section 263
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Ahmedabad ITAT Rules Market Value Cannot Justify Addition under Section 69 for Unexplained Investment Without Proper DVO Cost Analysis
Chandubhai Raojibhai Patel Vs The ACIT
(2026) TaxCorp(LJ) 37424 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes PDIT(Inv.)’s Revision under Black Money Act: Finds No Error or Prejudice in Trust Asset Disclosure Assessment
Chintan Navnitlal Parikh Vs Principal Director of Income tax
(2026) TaxCorp(LJ) 37416 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Rs. 53.36 Cr ‘On-Money’ Addition for Privilon & Parijat Eclate Projects Citing Lack of Concrete Evidence
SKZ Developers LLP Vs The ACIT, DCIT
(2026) TaxCorp(LJ) 37412 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Clarifies Section 54F Benefit: Under-Construction Business Assets Not Counted as Residential Houses for Exemption Eligibility
Aditya Harshvadan Mangaldas Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37240 (ITAT-AHMEDABAD) · Section 54F
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Ahmedabad ITAT Rules in Favour of Assessee: Section 56(2)(viib) Not Invocable Where Agreement Predates Registration and Partial Consideration Paid by Cheque
Himmatbhai M Patel Vs ITO
(2025) TaxCorp(LJ) 37222 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms AO’s Power to Substitute Penalty Section via Section 154 Rectification for Apparent Error in Penalty Initiation
Piyush Garg Vs The DCIT
(2025) TaxCorp(LJ) 37202 (ITAT-AHMEDABAD) · Sections 271AAB, 271AAC, 154
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Ahmedabad ITAT Affirms Section 11 & 12 Exemption for Trust Despite Non-Disclosure of Section 12AB Registration in Return; Technical Omission Held Non-Fatal Where Substantive Charitable Status is Uninterrupted
Vinayaka Education Trust Vs Income Tax Officer
(2025) TaxCorp(LJ) 37196 (ITAT-AHMEDABAD) · Section 12AB
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Ahmedabad ITAT Invalidates Reassessment Notice for AY 2017-18 Due to Improper Sanction: Notice Issued Beyond Three Years Lacks Valid Approval from PCCIT under Section 151(ii)
Sameep Fabrics Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 37152 (ITAT-AHMEDABAD) · Section 151
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Section 54/54EC Exemption Upheld—Addition Under Section 56 Invalid Where Registered Capital Asset Transfer Proven, Allotment by Society Recognized
Rajsheel Jitendra Patel Vs Income Tax Officer
(2025) TaxCorp(LJ) 37143 (ITAT-AHMEDABAD) · Section 56
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Ahmedabad ITAT Directs AO to Examine Enhanced Section 54B Deduction Claim Despite Omission from Original Return, Citing Tribunal's Wide Jurisdiction
Dinmahmad Hajibhai Momin Vs ITO
(2025) TaxCorp(LJ) 37116 (ITAT-AHMEDABAD)
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Mumbai ITAT Dismisses Late Challenge to AO Jurisdiction; Upholds 35% Gross Profit Estimation Based on Assessee’s Historical Performance
Prakash H. Mutha Vs DCIT
(2025) TaxCorp(LJ) 37109 (ITAT-AHMEDABAD) · Section 124(3)(c)
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Ahmedabad ITAT Invalidates Reassessment for Lack of Specificity; Deletes Addition Where AO Failed to Identify Bogus Scrip or Tangible Evidence
Navneetbhai Ramanlal Patel Vs The ITO
(2025) TaxCorp(LJ) 37108 (ITAT-AHMEDABAD) · Section 147
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Ahmedabad ITAT Holds Deemed Rent Addition Unsustainable for Vacant Flats Intended for Letting Amidst COVID-19 Disruption
Mohit Vijaykumar Gupta Vs The DCIT
(2025) TaxCorp(LJ) 37087 (ITAT-AHMEDABAD) · Section 23(1)(c)
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Ahmedabad ITAT Upholds Extrapolation of Undisclosed Donations from Management Quota Students and Unaccounted Salary Reversal by Educational Trust
Sigma Institute of Technology & Engineering Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 37016 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Section 69C Addition on Unexplained Investment, Citing Co-Owner’s Payment Evidence from Prior Years
Renu Jagdishwar Sood Vs The Income Tax Officer
(2025) TaxCorp(LJ) 37009 (ITAT-AHMEDABAD) · Section 69C
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Ahmedabad ITAT Upholds Revision under Section 263 for Incorrect Deduction of Foreign Exchange Fluctuation Loss: AO’s Non-Examination Held Prejudicial to Revenue
Hyderabad Yadgiri Tollway Private Limited Vs PCIT
(2025) TaxCorp(LJ) 37005 (ITAT-AHMEDABAD) · Section 263
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