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ITAT Chandigarh Rules Commercial Property Not 'Residential House' for Section 54F; Upholds Section 54B Exemption for Urban Agricultural Land Based on Documentary Evidence
Sushil Tiwari Vs The ITO
(2026) TaxCorp(LJ) 38774 (ITAT-CHANDIGARH) · Section 54B
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Ahmedabad ITAT Sets Aside Arbitrary Profit Estimation and Cash Deposit Additions; Upholds Acceptance of Additional Evidence and Clarifies Applicability of Section 68
Noormohmad Ummarbhai Vohra Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38773 (ITAT-AHMEDABAD)
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ITAT Mumbai Quashes Capital Gains Addition on Redevelopment: Taxable Only in Members’ Hands, Not Housing Society
Hardinge House Co Op Hsg Soc Limited Vs ITO
(2026) TaxCorp(LJ) 38772 (ITAT-MUMBAI)
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Mumbai ITAT Rules Section 143(1) Intimation Merges with Section 143(3) Assessment; Upholds Deletion of Erroneous Income Addition
Leela Lace Holdings Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38771 (ITAT-MUMBAI) · Section 143(1)
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Rishwam Patel Vs Income Tax Officer
Rishwam Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38770 (ITAT-AHMEDABAD) · Section 44ADA
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Mumbai ITAT Rules Trust Deed Not Mandatory for Section 12AB Renewal Where Statutory Evidence of Charitable Status Exists
Basilica Of Our Lady Of The Mount Vs DCIT
(2026) TaxCorp(LJ) 38769 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Rules Assignment of Debt to ARC Does Not Constitute Remission or Cessation Under Section 41(1); Disallowed Interest Liability Not Taxable
Atcom Technologies Limited Vs DCIT
(2026) TaxCorp(LJ) 38768 (ITAT-MUMBAI) · Section 41(1)
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ITAT Bangalore Clarifies ‘Searched Person’ Definition: Mere Search of Premises Not Sufficient for Section 153A Assessment
Kalkar Seetharam Rai Vs DCIT
(2026) TaxCorp(LJ) 38767 (ITAT-BANGALORE) · Section 132
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Mumbai ITAT Allows Deduction of Abandoned Project Expenditure as Revenue Expense, Emphasizes Nature over Accounting Treatment
Intermarket India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38766 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Genuine Charitable Nature of NSE Investor Protection Fund Trust; Sets Aside Rejection of Section 12AB and 80G(5) Applications
National Stock Exchange Investor Protection Fund Trust Vs CIT
(2026) TaxCorp(LJ) 38765 (ITAT-MUMBAI)
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Bombay High Court Rules on Compounding Charges: Revenue Directed to Compute 12-Month Period from Actual Service of Complaint to Assessee
Wadhwa Group Holdings Ltd. and Ors Vs The Chief Commissioner of Income Tax
(2026) TaxCorp(LJ) 38764 (HC-BOMBAY)
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Bangalore ITAT Rules Rental Income Taxable in Partnership Firm’s Hands, Not Landowners, Despite Partners’ Capital Withdrawals
Banaswadi Chinnappa Anitha Vs The DCIT
(2026) TaxCorp(LJ) 38763 (ITAT-BANGALORE)
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Mumbai ITAT Rules Disallowance under Section 14A Unjustified Without Actual Exempt Income, Rejects Revenue’s Appeal
Ajit Kumar Resolution Professional Of Eskay Knit (India) Vs DCIT
(2026) TaxCorp(LJ) 38762 (ITAT-MUMBAI) · Section 14
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Bangalore ITAT Clarifies Section 56(2)(viib): FCCDs Not Equivalent to Shares for Taxation Purposes Until Actual Conversion
PH4 Food And Beverages Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38761 (ITAT-BANGALORE) · Section 56(2)(viib)
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Delhi ITAT Distinguishes Live Telecast and Repeat Broadcast Payments for Sports Events: Only Non-Live Rights Taxable as Royalty under Section 9(1)(vi); 93:7 Revenue Split Upheld
Times Content Limited (Now known as Time Internet Limited) Vs ACIT
(2026) TaxCorp(LJ) 38760 (ITAT-DELHI) · Section 9(1)(vi)
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Mumbai ITAT Rules in Favour of Trust: Renewal Under Section 12AB Cannot Be Denied Solely for Want of Formal Trust Deed Where Existence and Charitable Nature are Evidenced
St. Ignatius Church Vs CIT
(2026) TaxCorp(LJ) 38759 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Upholds AO’s Power to Recharacterize Asset Classification: Loss on Flats Treated as Capital Loss, Not Business Loss, Due to Accounting Inconsistencies
Glittering Apartments Private Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38758 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Full Deduction for R&D Building Construction Under Section 35(1)(iv): Capital Expenditure of Rs. 1.12 Crore Allowed for Scientific Research
Bhansali Engineering Polymers Limited Vs DCIT
(2026) TaxCorp(LJ) 38757 (ITAT-MUMBAI) · Section 35
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Mumbai ITAT Rules Diamond Grading Fees to Non-Residents Not Taxable as FTS; No TDS Obligation under Section 195
Hari Krishna Exports Private Limited Vs ITO
(2026) TaxCorp(LJ) 38756 (ITAT-MUMBAI) · Section 201(1)
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Delhi ITAT Orders Grant of Section 12AB Registration to Sports Body; Holds Sponsorship Receipts Do Not Undermine Charitable Purpose
Womens Golf Association Of India Vs CIT
(2026) TaxCorp(LJ) 38755 (ITAT-DELHI) · Section 12AB
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