-
Mumbai ITAT Quashes Addition of Cash Loan as Unexplained Credit; Clarifies Section 269SS Violation Attracts Only Penalty, Not Income Tax Addition
Ulka Chandrashekhar Nair Vs Income Tax Officer
(2026) TaxCorp(LJ) 38604 (ITAT-MUMBAI) · Sections 269SS, 271D
-
Mumbai ITAT Orders Immediate Renewal of u/s 12AB Registration After Finding CIT(E)'s Reason for Rejection Factually Baseless
Pushpaben Kishorechandra Ajmera Gosaliya Jain Derasar Vs ITO
(2026) TaxCorp(LJ) 38603 (ITAT-MUMBAI) · Section 12AB
-
Delhi ITAT Confirms: Loan Not Deemed Dividend as Assessee’s Shareholding Falls Below Section 2(22)(e) Threshold
Mohan Export (India) Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38602 (ITAT-DELHI) · Section 2(22)(e)
-
Delhi ITAT Nullifies CIT(A) Ex-Parte Dismissal for Non-Adjudication of Interest Levy under Sections 234A & 234B; Directs Fresh Hearing in Light of Section 250(6) Mandate
Diamond Piston and Rings Limited Vs ACIT
(2026) TaxCorp(LJ) 38601 (ITAT-DELHI) · Section 250(6)
-
ITAT Mumbai Upholds Disallowance of Section 80GGC Deduction for Suspect Donation to Political Party Lacking Regional Presence and Genuine Activity
Mihir Bipinbhai Parekh Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38600 (ITAT-MUMBAI) · Section 80GGC
-
Jurisdiction of Assessing Officer under Sections 147/148 Upheld by Madras HC; Constitutional Challenge to Section 147A Deferred to Division Bench
Nate Nandha Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38599 (HC-MADRAS)
-
Delhi High Court Mandates Immediate Refund of Rs. 53.09 Crores with Enhanced Interest to Vodafone Idea Limited; Revenue’s Delay and Unsubstantiated Withholding Criticized
Vodafone Idea Limited Vs ACIT
(2026) TaxCorp(LJ) 38598 (HC-DELHI) · Section 200A
-
ITAT Ahmedabad Quashes Section 69 Addition: Stamp Duty Payment Sourced from Father-in-Law’s Undisputed ITR Deemed Sufficient Proof
Anjani Arjun Rana Vs Income Tax Officer
(2026) TaxCorp(LJ) 38597 (ITAT-AHMEDABAD) · Section 69
-
Mumbai ITAT Upholds Exclusion of Section 56(2)(x)(b) Addition in Property Transaction with Pre-Registration Allotment and Consideration Fixation
Nitin Kshirsagar (HUF) Vs DCIT
(2026) TaxCorp(LJ) 38596 (ITAT-MUMBAI) · Section 56(2)(x)
-
Delhi ITAT Affirms Section 54 Exemption for Assessee Acquiring Multiple Floors in Single Residential Property Post Collaboration Agreement
Ranjan Sen Jain Vs ITO
(2026) TaxCorp(LJ) 38595 (ITAT-DELHI) · Section 54
-
Mumbai ITAT Rules AO’s Reduction of Dividend from Acquisition Cost Unjustified for Short-Term Capital Loss Disallowance in Absence of Section 94(7) Compliance
Colvyn James Harris Vs DCIT
(2026) TaxCorp(LJ) 38594 (ITAT-MUMBAI) · Section 94(7)
-
Delhi ITAT Affirms Separate Taxation of Maintenance Receipts as Business Income Where Independent Agreements Exist
Leon Realtors Pvt Vs ACIT
(2026) TaxCorp(LJ) 38593 (ITAT-DELHI)
-
ITAT Chandigarh Orders Grant of Section 80G Approval to Medical Trust; Criticizes CIT(E) for Sole Reliance on MOA Clause Pertaining to Burial Grounds Without Evidence of Religious Activities
Christian Medical College Ludhiana Society Vs CIT
(2026) TaxCorp(LJ) 38592 (ITAT-CHANDIGARH) · Section 80G
-
Bangalore ITAT Rules REITs Ineligible for Sec. 35D(2)(c) Deduction, Upholds Rs. 66.62 Crore Addition Against Embassy Office Parks REIT
Embassy Office Parks REIT Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38591 (ITAT-BANGALORE) · Section 35D(2)(c)
-
Mumbai ITAT Upholds Depreciation Claim on Non-Compete Fees Allocated Post-Demerger to Network 18 Media, in Line with Prior Acceptance in Ushodaya Enterprises Case
Panorama Television Pvt. Ltd. (Now Known as Network 18 Media & Investments Ltd.) Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38590 (ITAT-MUMBAI)
-
Interest on Delayed TDS and Employee Contribution Disallowed as Deduction; Interest on Late Deposit of Indirect Taxes Permitted under Section 37(1)
Pure Spiritss Limited (Formerly K D Liquor Pvt. Ltd.) Vs ACIT
(2026) TaxCorp(LJ) 38589 (ITAT-KOLKATA)
-
ITAT Bangalore Upholds Dismissal of Rectification Plea: No Apparent Error in Stay Order Despite Alleged AO Violation and Recovery of Rs. 205.90 Crore
Cisco Systems Inc Vs DCIT
(2026) TaxCorp(LJ) 38588 (ITAT-BANGALORE)
-
Surat ITAT Holds Pre-Transfer Land Cost Eligible for Section 54F Exemption: Revenue’s Appeal Dismissed on Grounds of Pragmatic Statutory Interpretation
Damodar Bhimjibhai Patel Vs The DCIT
(2026) TaxCorp(LJ) 38587 (ITAT-SURAT)
-
Mumbai ITAT Invalidates Reassessment under Section 147 for Failure to Pass Speaking Order on Objections: Jurisdictional Defect Uncured by Subsequent Enquiry
Next Technologies (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38586 (ITAT-MUMBAI) · Section 147
-
Mumbai ITAT Affirms LTCG Treatment for Redeveloped Flat Sale: Period of Holding Calculated From Original Acquisition, Not PAAA Execution
Rajesh Shamji Furia Vs ITO
(2026) TaxCorp(LJ) 38585 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.