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Supreme Court Sets Aside High Court Orders Quashing Reassessment Notices: Remits Matters for Fresh Consideration in Light of Amended Competence of JAOs
Tej Partap Singh Vs ITO
(2026) TaxCorp(LJ) 38080 (SC)
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Bombay High Court Invalidates Belated Reassessment, Citing Absence of Assessee’s Default in Disclosure under Section 147 Proviso
GSTAAD Hotels Pvt Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38079 (HC-BOMBAY) · Section 147
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ITAT Chandigarh Rules Against Depreciation Claim on Land Use Conversion Charges Paid by Lessee for Non-Owned Land
Joshi Automotive Pvt. Ltd Vs The Asst.CIT
(2026) TaxCorp(LJ) 38078 (ITAT-CHANDIGARH)
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Delhi ITAT Orders Fresh Valuation for Unquoted Shares Issued at Premium; Directs AO to Ensure Compliance with Sec. 56(2)(viib) and Rule 11UA
Cinestaan Entertainment Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38077 (ITAT-DELHI)
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Mumbai ITAT Upholds Penalty under Section 271AAC on Unexplained Property Investment Unearthed in Search Despite Pending High Court Appeal
Anil Kantilal Shah Vs ACIT
(2026) TaxCorp(LJ) 38076 (ITAT-MUMBAI) · Section 271AAC
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Mumbai ITAT Upholds Consistent Allowance of Trademark Depreciation Post-Amalgamation; Disallows Section 14A Disallowance in Absence of Exempt Income
Transworld Furtichem Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38075 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Full Exemption for BSNL VRS Compensation as Capital Receipt under Section 10(10B); Remands Matter for AO Verification
Bajirao Shankar Jagdale Vs ITO
(2026) TaxCorp(LJ) 38074 (ITAT-MUMBAI)
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Madras High Court Upholds Penalty for Deliberate Concealment of Capital Gains Despite Advance Tax Payment
Sarita Jain Vs The Assistance Commissioner of Income Tax
(2026) TaxCorp(LJ) 38073 (HC-MADRAS)
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ITAT Mumbai Bars Double Taxation of Commission on Accommodation Entries; Restricts Addition to Sales Already Covered Under VsV Scheme
Samnik General Trading Company Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38072 (ITAT-MUMBAI)
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Chandigarh ITAT Confirms PCIT’s Section 263 Revision: AO's Failure to Examine Forfeited Advance and Gift Transactions Held Erroneous and Prejudicial
Pavit Pal Singh Vs The PCIT
(2026) TaxCorp(LJ) 38071 (ITAT-CHENNAI) · Section 263
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Mumbai ITAT Quashes AO’s Arbitrary 50% Income Estimation Under Section 44ADA, Upholds Assessee's Eligibility for Section 44AD on Business Correspondent Activity
Manoj Rajaram Sharma Vs ITO
(2026) TaxCorp(LJ) 38070 (ITAT-MUMBAI) · Section 44ADA
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Bangalore ITAT Upholds Assessment Under Section 143(3) Following Section 263 Revision Without Requirement of Fresh Section 143(2) Notice
G Corp Pvt. Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38069 (ITAT-BANGALORE) · Section 143(2)
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Delhi High Court Quashes Tax on Shareholders for Company’s Assets; Strict Statutory Interpretation Mandated, Substance Over Form Doctrine Not Invocable Without Express Provision
Pradeep Wig Vs PCIT
(2026) TaxCorp(LJ) 38068 (HC-DELHI)
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Mumbai ITAT Orders Fresh Assessment on Section 68 Addition, Citing Inadequate Examination of Alleged Accommodation Entries and Overreliance on Assessee’s Documentation
NIBR Bullion Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 38067 (ITAT-MUMBAI)
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Ahmedabad ITAT Overturns CIT(A) Order Due to Erroneous Assumption of Ex-Parte Assessment Under Section 144; Directs De Novo Adjudication Under Correct Legal Framework
Mukesh Commotrade Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38066 (ITAT-AHMEDABAD)
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Mumbai ITAT Orders Fresh Adjudication on Section 11 Exemption Post-Ahmedabad Urban Development Authority Ruling and New Proviso to Section 2(15)
Bombay Chamber of Commerce and Industry Vs DCIT
(2026) TaxCorp(LJ) 38065 (ITAT-MUMBAI) · Sections 2(15), 11
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ITAT Bangalore Rules Appeal Infructuous Post-Voluntary Liquidation; Delay in Filing Condoned Due to Improper Service of Order and Lack of Enforceable Tax Liability
Fibertex Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38064 (ITAT-BANGALORE)
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Mumbai ITAT Rules Promotional and Administrative Expenditures are Revenue in Nature for Real Estate Developers Using Project Completion Method
Samira Realty Projects Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38063 (ITAT-MUMBAI) · Section 37(1)
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Mumbai ITAT Accepts 639-Day Delay in CIT(A) Appeal Due to Faulty Email Service and Genuine Medical Hardship of Senior Citizen Assessee
Sunanda Vasant Pai Vs ITO
(2026) TaxCorp(LJ) 38062 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Section 68 Addition on Alleged Unexplained Agricultural Income—Affirms Exemption Under Section 10(1) Based on Documentary Evidence and Consistent Past Acceptance
Vithoba Holiday Resort Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 38061 (ITAT-MUMBAI) · Section 68
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