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Madras High Court Upholds Trust Registration Cancellation Due to Misuse of Funds, Restricts Retrospective Effect
Ponnaiyah Ramajeyathammal Educational And Charitable Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38020 (HC-MADRAS)
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Delhi ITAT (Third Member) Invalidates Mechanical Section 153D Approval by ACIT, Sets Aside Assessment Orders for Lack of Independent Scrutiny
JBM Auto System Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38019 (ITAT-DELHI) · Section 153D
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Delhi ITAT Affirms Exemption for Mauritian Entity’s Derivative Gains under Article 13(4) of India-Mauritius DTAA; Distinguishes from Equity Share Transactions
Em Delta One Vs ACIT
(2026) TaxCorp(LJ) 38018 (ITAT-DELHI)
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Nagpur ITAT Rules Corpus Donations for Community Hall as Non-Taxable Capital Receipt Even Without Section 12AA Registration
Shree Sant Bhojaji Maharaj Deosthan Ajansara Vs ITO
(2026) TaxCorp(LJ) 38017 (ITAT-NAGPUR) · Section 12AA
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J&K & Ladakh High Court Remands Case for Fresh Consideration Due to Violation of Rule 46A in Admission of Additional Evidence without AO’s Opportunity to Rebut
Kamraz Rural Bank Vs Pr. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38016 (HC-J&K)
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ITAT Mumbai Quashes ₹32.14 Cr. Addition Against Sunetra Ajit Pawar: Finds No Jurisdiction u/s 153C Due to Lack of Evidentiary Link in Seized Material
Sunetra Ajit Pawar (Legal Heir of Late Shri Ajit Anantrao Pawar) Vs DCIT
(2026) TaxCorp(LJ) 38015 (ITAT-MUMBAI) · Section 153C
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Ahmedabad ITAT Quashes Protective Addition of Rs. 3.41 Cr for Capital Gains on Voided Land Sale Deed Executed through Forgery and Without Consideration
Suraj Jayantilal Patel L/H of Late Jayantilal Joitaram patel Vs Income Tax Office
(2026) TaxCorp(LJ) 38014 (ITAT-AHMEDABAD)
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Delhi ITAT Rules RERA Compensation on Flat Cancellation as Long-Term Capital Gain, Not Income from Other Sources
Prem Narayan Chaurasia Vs Assistant Commissioner Income Tax
(2026) TaxCorp(LJ) 38013 (ITAT-DELHI) · Section 56
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Bangalore ITAT Upholds Section 54F Exemption for Capital Gains Where Substantial Investment in Residential House Construction is Proven, Rejects Revenue’s Hyper-Technical Objections
Javaji Naga Darshan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38012 (ITAT-BANGALORE) · Section 54
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Hyderabad ITAT Directs AO to Verify and Grant TDS Credit on ₹121.92 Crore Interest, Reiterates TDS Credit Not Barred by Non-Taxability of Income
Transmission Corporation of Telangana Ltd Vs Dy.CIT
(2026) TaxCorp(LJ) 38011 (ITAT-HYDERABAD)
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Mumbai ITAT Rules Salary Reimbursement to UK Entity for Seconded Employees Not FTS: No Withholding Tax Liability under Section 195 Where Employer-Employee Relationship Rests with Indian Entity
Goldman Sachs International Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38010 (ITAT-MUMBAI)
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Mumbai ITAT Quashes Section 68 Addition: Cash Deposits from Disclosed Property Sale Upheld as Explained with Confirmatory Evidence
Hansa Harischandra Thakur Vs ITO
(2026) TaxCorp(LJ) 38009 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Upholds AO’s Power to Reopen Assessment Under Section 147 Despite Availability of Section 153C—Unexplained Cash Credit Addition of Rs. 2.46 Crores Sustained
Vinosha Trade Pvt. Ltd Vs NFAC
(2026) TaxCorp(LJ) 38008 (ITAT-DELHI) · Sections 147, 153C
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Madras High Court Clarifies: Replacement of Textile Machinery Constitutes Capital Expenditure if New Asset or Enduring Benefit is Created
Super Spinning Mills Ltd Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38007 (HC-MADRAS)
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Rajasthan High Court Nullifies Section 153C Reassessment for Lack of Incriminating Material; Rural Agricultural Land Sale Not Taxable as Capital Gains
Superb Infotech Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38006 (HC-RAJASTHAN) · Section 153C
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ITAT Hyderabad Rules JDA Not a 'Transfer' Under Section 45: No Capital Gains Tax Triggered in Absence of Consideration or Absolute Possession
Vasudeva Rao Dhannavada Vs Income Tax Officer
(2026) TaxCorp(LJ) 38005 (ITAT-HYDERABAD) · Section 45
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Mumbai ITAT Calls for Fresh Inquiry on Section 68 Unsecured Loan: Mandate of 'Source of Source' Not Met by Assessee
Jumbo Electronics Corporation Pvt. Ltd Vs DCIT-2(2)(1)
(2026) TaxCorp(LJ) 38004 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Confirms Section 54F Exemption for Capital Gains from Sale of Unlisted Shares Utilized for Residential Property Purchase; Co-ownership and Capital Loss Set-off Arguments Rejected
Ashok Bansal Vs DCIT
(2026) TaxCorp(LJ) 38003 (ITAT-DELHI) · Section 54F
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Ahmedabad ITAT Affirms Legitimacy of Section 144 Best Judgment Assessment Amid Assessee’s Non-Cooperation and Delayed Filing
Pradipsinh Devendrasinh Gohil Vs The ITO
(2026) TaxCorp(LJ) 38002 (ITAT-AHMEDABAD) · Section 144
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US-Based Reliance Jio Entity’s Voice Termination Receipts Taxable Only as Business Profits under India-USA DTAA, Not as Royalty or FTS
Reliance Jio Infocomm USA Inc. Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38001 (ITAT-MUMBAI)
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