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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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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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