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Mumbai ITAT Affirms Limited Scope of Section 254(2): Dismisses Miscellaneous Application Seeking Review of Jurisdictional Issue in Absence of Apparent Error
Vipul Bansal Vs ITO
(2026) TaxCorp(LJ) 38060 (ITAT-MUMBAI) · Section 254(2)
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Bombay High Court Invalidates Assessment Notices Under Sections 143(2) and 142(1) Issued to Amalgamated Entity, Citing Section 170A(2)(a) Protection
Technoforce Solutions (I) Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38059 (HC-BOMBAY)
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Telangana High Court Rules Co-operative Society’s Bank Interest Income Deductible under Section 80P(2)(a)(i): Surplus Funds from Member Credit Activities at Core of Decision
The Ismailia Co-operative Credit Society Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38058 (HC-AP) · Section 80P(2)(a)(i)
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Chennai ITAT Upholds Charitable Status for Skill-Based Educational Entity; Section 2(15) Proviso Not Attracted Despite Fee Receipts
ICT Academy of Tamil Nadu Vs DCIT
(2026) TaxCorp(LJ) 38057 (ITAT-CHENNAI) · Section 2(15)
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Mumbai ITAT Affirms Interest on Borrowed Funds for Land Acquisition as Allowable Business Expenditure for Real Estate Developer; Deletes Rs. 79.42 Lakhs Addition
Welkin Developers Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38056 (ITAT-MUMBAI)
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Mumbai ITAT Rules Trade Incentive and Brand Promotion Costs as Revenue Expenditure for P&G Home Products Ltd.; Quashes Disallowance of Rs. 6.66 Crores
Procter & Gamble Home Products Ltd Vs Addl. CIT
(2026) TaxCorp(LJ) 38055 (ITAT-MUMBAI)
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Ahmedabad ITAT Validates 2% Commission Addition on MCX Broker for Deliberate Client Code Modification Aimed at Profit Shifting
Javerilal Oswal Commodities Pvt. Ltd Vs The ITO
(2026) TaxCorp(LJ) 38054 (ITAT-AHMEDABAD)
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Delhi ITAT Upholds Taxation of Contractual Receipts Reflected in 26AS: Cash Basis Inferred, Absence of Litigation Cited
Virgo Softech Limited Vs DCIT
(2026) TaxCorp(LJ) 38053 (ITAT-DELHI)
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Chennai ITAT Quashes Assessment Based on Invalid DVO Reference Under Section 142A in Capital Gains Matter; Asserts Reference Must Be Under Section 55A
Renee Josephine Jaganathan Vs The ITO
(2026) TaxCorp(LJ) 38052 (ITAT-CHENNAI) · Sections 55A, 142A
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Delhi ITAT Rules: No Addition for Jewellery Found During Search Where Total Family Holdings Exceed Discovery, Section 69A Not Invoked
Nitin Passi Vs DCIT
(2026) TaxCorp(LJ) 38051 (ITAT-DELHI) · Section 69A
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Delhi ITAT Orders Fresh Adjudication: Assessee’s Plea of Old Age Accepted, Black Money Act Applicability Upheld for Non-Disclosure of Foreign Assets
Atanu Banerjee Vs DDIT
(2026) TaxCorp(LJ) 38050 (ITAT-DELHI)
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Bangalore ITAT Rules No Transfer Under Section 2(47) on Unsettled JDA Due to Partition Decree; LTCG Addition Set Aside
Bileshivale Muddanna Govardhana Murthy Vs The Dy.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38049 (ITAT-BANGALORE)
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ITAT Bangalore Quashes Section 69 Addition: Agricultural Income Cash Deposits Found Duly Recorded and Explained, Revenue’s Onus Not Discharged
Sakalaspur Veerappiiah Rudrappa Coffee Planter Harakanahally Estate Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38048 (ITAT-BANGALORE) · Section 69
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Mumbai ITAT Rules Legal Advisory Fees by Linklaters Singapore Not FTS under India-Singapore DTAA; No ‘Make Available’ of Technical Knowledge
Linklaters Singapore Pte. Ltd Vs Assistant Commissioner of Income tax
(2026) TaxCorp(LJ) 38047 (ITAT-MUMBAI)
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Bombay High Court Questions Prior Ruling on Dividend Distribution Tax Applicability under DTAA, Refers Issue to Larger Bench
Foseco India Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38046 (HC-BOMBAY)
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Karnataka High Court Upholds Section 153C Proceedings: Clarifies Identification of “Searched Person” Must Be Based on Satisfaction Note, Not Property Ownership
C. R. Ram Mohan Raju Vs The Deputy Commissioner Of Income Tax
(2026) TaxCorp(LJ) 38045 (HC-KARNATKATA) · Section 153C
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Mumbai ITAT Sets Aside Trust Registration Cancellation Owing to Vagueness in Specified Violation under Section 12AB; Directs CIT(E) to Furnish Precise Charges and Ensure Natural Justice
M/s. National Payments Corporation of India Vs CIT
(2026) TaxCorp(LJ) 38044 (ITAT-MUMBAI) · Section 12AB
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Delhi ITAT Validates Inventory Write-Off Based on AS-2 and Technical Assessment: Disallowance Overruled for Rs 5.68 Crore Non-Moving Spare Parts
Dalmia Bharat Ltd Vs DCIT
(2026) TaxCorp(LJ) 38043 (ITAT-DELHI)
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Delhi ITAT Quashes Addition under Section 68 for Export Proceeds Realized in Subsequent Year, Recognizes Prior Year Taxation and Genuineness of Transaction
Jr. Jindal Infraprojects Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38042 (ITAT-DELHI)
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Ahmedabad ITAT Sets Aside Penalty under Section 271B on Rural Co-operative Society for Delay in Tax Audit, Recognizing Reasonable Cause and Bona Fide Belief
The Paroli Dudh Utpadak Sahakari Mandali Vs Income Tax Officer
(2026) TaxCorp(LJ) 38041 (ITAT-AHMEDABAD)
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