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Visakhapatnam ITAT Upholds Validity of Section 153C Notices Issued Post-Finance Act, 2021; Holds Search Initiation Date as Decisive for Old Regime Applicability
Venkata Rosaiah Kilari Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38120 (ITAT-VISAKHAPATNAM) · Section 153C
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Delhi High Court Nullifies Mandatory 20% Pre-Deposit for Stay of Recovery in Income Tax Cases, Upholds Assessee’s Right to Full Stay Pending Appeal
Cadence Design Systems India Pvt Ltd Vs PCIT
(2026) TaxCorp(LJ) 38119 (HC-DELHI)
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Madras High Court Validates Section 148 Proceedings Initiated on Evidence from Third Party Search; Assessment Order Set Aside for Natural Justice Violation
S. Palani Vs The Additional/Joint/Deputy/Assistant Commissioner, of Income Tax/Income Tax Officer
(2026) TaxCorp(LJ) 38118 (HC-MADRAS) · Section 148
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Bombay High Court Clarifies Limits of CIT(E)'s Revisional Authority Under Section 263: No De Novo Inquiry Permissible Without Legal Unsustainability in AO’s Order
Impact Foundation (India) Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38117 (HC-BOMBAY) · Section 263
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Mumbai ITAT Declares CIT(A)’s Section 154 Rectification to Order Fresh Section 148 Proceedings Ultra Vires: Review Power Misused after Annulled Assessment
A.P.L Civilcon Pvt. Ltd Vs Central
(2026) TaxCorp(LJ) 38116 (ITAT-MUMBAI) · Section 154
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Mumbai ITAT Clarifies Non-Retrospective Application of Section 11(5) Amendment: Shortfall in Prescribed Investments for Charitable Trust Not Taxable for Past Years
Shri Sant Sitarambua Walawalkar Charitable Trust Vs ITO
(2026) TaxCorp(LJ) 38115 (ITAT-MUMBAI) · Section 11(5)
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Mumbai ITAT Upholds Validity of Penalty Proceedings Despite Initial Ambiguity in Charge, Orders CIT(A) to Examine Penalty Merits Anew
Rasila Khimji Gedia Vs Dy. Commissioner of Income tax
(2026) TaxCorp(LJ) 38114 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Upholds Assessee’s Right to Carry Forward Capital Loss Despite Section 54F Exemption: Section 70 Applies Post Capital Gains Computation
Nikesh Bhagwandas Mehta Vs Income Tax Officer
(2026) TaxCorp(LJ) 38113 (ITAT-MUMBAI) · Section 54F
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Mumbai ITAT Upholds Deduction u/s 54F on Genuine Property Purchase; Rejects AO’s Suspicion of Tax Evasion in Absence of Concrete Evidence
Nidhi Siddharth Kejriwal Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38112 (ITAT-MUMBAI) · Section 54F
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Hyderabad ITAT Orders Immediate Release of Bank Account Over Unserved Notice; Reiterates Mandatory Service Requirement under Section 226(3)(iii)
Surya Prakash Kacham Vs The DCIT
(2026) TaxCorp(LJ) 38111 (ITAT-HYDERABAD)
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Mumbai ITAT Restricts CIT(A)'s Enhancement Powers; Disallows Addition on Security Deposit as Business Income
Skyline Greathills Vs DCIT
(2026) TaxCorp(LJ) 38110 (ITAT-MUMBAI) · Sections 263, 147, 154
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ITAT Annuls Addition under Section 50C for AO’s Failure to Seek DVO Valuation Despite Assessee’s Objection to Stamp Duty Value
Vijay Pal Singh Vs Assessment Unit, NFAC
(2026) TaxCorp(LJ) 38109 (ITAT-LUCKNOW) · Section 50C
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Mumbai ITAT Confirms Franchise Fee Paid to BCCI by IPL Team as Allowable Revenue Expenditure, Rejects Revenue's Capital Nature Argument
Indiawin Sports Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38108 (ITAT-MUMBAI)
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Jodhpur ITAT Declares Assessment Without Prior Approval Post-Search as Void; Reassessment Must Follow Section 147 for AY 2022-23
Miraj Products Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38107 (ITAT-JODHPUR) · Sections 143(3), 147
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Assessee Deemed in Default under Section 201(1) for Year-End Provision TDS Lapse, Relief Permitted on Vendor Tax Compliance
Artha Real Estate Corporation Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38106 (ITAT-BANGALORE) · Sections 194J, 201(1)
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Delhi ITAT Clarifies FMV Valuation Date for Shares Allotted Upon CCD Conversion: Relies on Balance Sheet as on March 31, 2016, for Section 56(2)(viib) Compliance
Eduwizards Infosolutions Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38105 (ITAT-DELHI) · Section 56(2)(viib)
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Chennai ITAT Quashes Rs. 2.52 Crore Addition under Section 68 for SBN Deposits, Cites Double Taxation and Satisfactory Evidence of Trade Receipts
Sri Rajeswari Fire Works Vs The ACIT
(2026) TaxCorp(LJ) 38104 (ITAT-CHENNAI)
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Delhi High Court Nullifies Assessment Based on ‘Kachchi Parchi’ for Denial of Effective Cross-Examination Opportunity; Orders Fresh Proceedings
Baleshwar Sharma Vs DCIT
(2026) TaxCorp(LJ) 38103 (HC-DELHI)
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Delhi ITAT Rules Manpower Support Fees to Myntra Inc. from Flipkart Not Taxable as 'Fee for Technical Services' Under India-US DTAA Without ‘Make Available’ Clause Satisfaction
Myntra Inc Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38102 (ITAT-MUMBAI)
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Delhi ITAT Determines Eligibility of Remuneration Paid to Chief Scientific Officer for Weighted Deduction Under Section 35(2AB), Disallows One-Time Performance Bonus Linked to Patent Licensing
Curadev Pharma Pvt. Ltd. Vs DCIT
(2026) TaxCorp(LJ) 38101 (ITAT-DELHI) · Section 35(2AB)
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