-
Ahmedabad ITAT Restores Charitable Trust’s Registration and Section 80G Approval Applications, Recognizes Procedural Confusion Post-2021 Amendments as Valid Cause for Delay
Navsarjan Education Trust Vs The Dy.CIT
(2026) TaxCorp(LJ) 38040 (ITAT-AHMEDABAD) · Section 12A
-
Rajkot ITAT Holds Section 87A Rebate Allowable on STCG Taxed Under Section 111A Where Total Income Below Rs. 7 Lakh—Automated CPC Disallowance Set Aside
Jignesh Harjivanbhai Chikani Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38039 (ITAT-RAJKOT) · Section 87A
-
Madras High Court Upholds Depreciation Claim on Film Lease-Back; Dismisses Revenue’s Appeal Alleging Colourable Device
Vijay Shanthi Builders Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38038 (HC-MADRAS)
-
Bombay High Court Overturns CIT(E) Rejection, Rules Delay in Filing Form 10 for Section 11 Exemption Must Be Condoned When No Mala Fide Intent Proven
Bombay Prathana Samaj Vs The Union of India and Ors.
(2026) TaxCorp(LJ) 38037 (HC-BOMBAY)
-
Kerala High Court Asserts Strict Adherence to CBDT Circulars: No Condonation Beyond Five Years for ITR Delay under Section 119(2)(b); Rejection of Assessee’s Refund Claim for AY 2018-19 Upheld
SURESH VELU ELLATHUKALATHIL Vs PCIT
(2026) TaxCorp(LJ) 38036 (HC-KERALA) · Section 119(2)(b)
-
Delhi High Court Overturns Rs. 2.85 Crore Section 69C Addition: Orders Fresh Hearing After AO’s Failure to Consider Co-Owner’s Financial Contribution
Puneet Kanodia Vs National Faceless Assessment Centre Newdelhi & Anr.
(2026) TaxCorp(LJ) 38035 (HC-DELHI)
-
Calcutta High Court Rules Sales Tax Remission Subsidy under West Bengal Incentive Scheme as Capital Receipt, Excludes It from Book Profits under Section 115JB
GRAPHITE INDIA LTD Vs CIT
(2026) TaxCorp(LJ) 38034 (HC-CALCUTTA) · Section 115JB
-
Mumbai ITAT Mandates Taxation of Notional Rent on Vacant Unsold Flats Held as Stock-in-Trade Under House Property Income
Haware Engineers and Builders Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38033 (ITAT-MUMBAI)
-
Madras High Court Affirms: Capital Gains from Sale of Business Assets Must Flow Through Profit & Loss Account for MAT Computation under Section 115JB
PVP Corporate Parks Pvt Ltd Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38032 (HC-MADRAS)
-
Bombay High Court Quashes Tax Demands Against Capgemini Technology Services India Ltd; Orders Can’t Be Enforced Without Valid Service and Availability of Underlying Orders
Capegemini Technology Services India Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38031 (HC-BOMBAY)
-
Mumbai ITAT Denies Section 14A Disallowance on Interest Earned by BNP Paribas SA Head Office from Indian Branch, Citing Mutuality Doctrine
BNP Paribas SA Vs DY.C.I.T.(IT)-1(3)(1)
(2026) TaxCorp(LJ) 38030 (ITAT-MUMBAI) · Section 14A
-
Mumbai ITAT Rules Date of MOU as Relevant for Section 50C Valuation; Clarifies Section 54 Deduction Timelines in Delayed Property Transfers
Vijay Krishnaji Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38029 (ITAT-MUMBAI) · Sections 50C, 54
-
Delhi ITAT Quashes Section 68 Addition on Share Premium; Finds Investor’s Identity, Creditworthiness, and Transaction Genuineness Proven With No Money Trail Detected
Bestech Hospitalities Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38028 (ITAT-DELHI) · Section 68
-
Delhi ITAT Upholds Set-off of Short-Term Capital Loss on CCDs Against LTCG from Property Sale—Rejects Colourable Device Allegations Amidst Promoter’s Loan Guarantee Crisis
Subhash Chander Agarwal Vs ITO
(2026) TaxCorp(LJ) 38027 (ITAT-DELHI)
-
ITAT Bangalore Holds Prior Denial Not a Bar to Fresh Registration Under Section 12AB; Directs CIT(E) to Re-examine Trust’s Application Afresh
KCR Foundation Vs CIT
(2026) TaxCorp(LJ) 38026 (ITAT-BANGALORE) · Section 12AB
-
No Tax on Foreign Company’s Global Income as POEM Not Established in India; Addition of Rs. 2.85 Crore Deleted
Best Oasis Limited Vs Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38025 (ITAT-AHMEDABAD)
-
Chandigarh ITAT Rules Section 56(2)(x)(c) Inapplicable to Fresh Share Allotment and Leasehold Rights; Discards Unsigned Agreement as Unreliable Evidence
Torque Pharmaceuticals Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38024 (ITAT-CHANDIGARH) · Section 56(2)(x)(c)
-
Ahmedabad ITAT Affirms Capital Gains Tax Treatment on Share Sale, Citing Consistent Investment Intent and CBDT Circular Compliance
Kutir Navinchandra Patel Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38023 (ITAT-AHMEDABAD)
-
Mumbai ITAT Affirms Allowability of Actuarially Valued BKY Provisions under Section 37 to Tata Motors Body Solutions Ltd.: Liability Held Ascertained Despite Future Discharge
Tata Motors Body Solutions Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38022 (ITAT-MUMBAI)
-
Mumbai ITAT Partially Upholds Section 69A Additions: Cash Gifts from Family Members Partly Accepted Based on ITRs and Bank Records
Shrenik Manish Mehta Vs ITO
(2026) TaxCorp(LJ) 38021 (ITAT-MUMBAI)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.