-
Mumbai ITAT Validates Reassessment and Addition of Unexplained Cash Deposits under Section 69A for Lack of Corroborative Evidence; Electronic Service of Notice Upheld
Naseer Ahamed Vs The Assessing Officer
(2026) TaxCorp(LJ) 38000 (ITAT-MUMBAI) · Section 69A
-
Delhi ITAT Quashes Section 69A Addition: Retraction of Statement and Absence of Incriminating Material Sinks Revenue’s Case
Sanjay Goel Vs ACIT
(2026) TaxCorp(LJ) 37999 (ITAT-DELHI) · Section 69A
-
Delhi ITAT Remands Matter for Fresh Determination of Residential Status Due to Incomplete Evidence on Tie-Breaker Rule in US Citizen’s Tax Case
Vishal K Wanchoo Vs ITO
(2026) TaxCorp(LJ) 37998 (ITAT-DELHI)
-
Chennai ITAT Directs AO to Re-examine Taxability of PSLC Sale Income, Invoking Capital Receipt Principles and Judicial Precedents
City Union Bank Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37997 (ITAT-CHENNAI)
-
Chandigarh ITAT Orders Grant of Section 12A Registration to Play School, Recognizes Pre-Primary Activities as "Education" Under Section 2(15) in Light of NEP 2020
The Indian Institute of Model Education Society Vs The CIT(E)
(2026) TaxCorp(LJ) 37996 (ITAT-CHANDIGARH) · Section 2(15)
-
Delhi ITAT Upholds PCIT's Revisional Power under Section 263 Against Amazon Retail India Pvt Ltd for Lack of AO Inquiry in Scrutiny Assessment
Amazon Retail India Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37995 (ITAT-DELHI) · Section 263
-
Rajkot ITAT Invalidates Reassessment for Lack of Proper Digital or Manual Approval under Section 151—Unsigned Sanction Renders Section 148 Notice Void
Padmini Kalpesh Bavishi Vs ITO
(2026) TaxCorp(LJ) 37994 (ITAT-RAJKOT)
-
Rajkot ITAT Nullifies Reassessment Under Section 147: Absence of Tangible Evidence and Lack of Nexus in Alleged Penny Stock Gains Leads to Quashing of Proceedings
Maheshbhai P. Balchandani Vs Income Tax Officer
(2026) TaxCorp(LJ) 37993 (ITAT-RAJKOT)
-
Chennai ITAT Rules that Belated Submission of Form 10CCB Does Not Invalidate Section 80-IC Deduction When Audit Report Pre-exists and Is Subsequently Furnished
Pool Thevar Marimuthu Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37992 (ITAT-CHENNAI)
-
Delhi ITAT Confirms Section 68 Addition for Bogus Share Capital: Mechanical Documentation and Failure to Produce Investors Fatal to Assessee’s Case
Transnational Growth Fund Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37991 (ITAT-DELHI) · Section 68
-
Kolkata ITAT Quashes Section 68 Addition on Share Capital: Upholds Assessee’s Documentary Proof Over Revenue’s Suspicions
Binapani Sales Private Limited Vs ITO
(2026) TaxCorp(LJ) 37990 (ITAT-KOLKATA) · Section 68
-
Delhi High Court Upholds Allowability of Interest on Loans Raised for Repayment of Statutory and Business Liabilities; AO Barred from Questioning Commercial Wisdom
EBONY RETAIL HOLDINGS LTD Vs PCIT
(2026) TaxCorp(LJ) 37989 (HC-DELHI)
-
Chhattisgarh High Court Quashes Section 143(1)(a) Adjustment on Debatable Employees’ Contribution Deduction Issue, Citing Pending Supreme Court Adjudication
Varsha Construction Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37988 (HC-CHHATTISGARH) · Section 143(1)(a)
-
Gujarat High Court Invalidates Section 148 Reassessment Notice for AY 2015-16 as Limitation Period Exceeded; Search Year Included within 10-Year Block
West India Infratech Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37987 (HC-GUJARAT) · Sections 148, 153A
-
Delhi ITAT Invalidates Section 153C Notice and Assessment for Four-Year Delay; Confirms Primacy of 153C over 147 Proceedings
Gurmukh Das Vs ACIT
(2026) TaxCorp(LJ) 37986 (ITAT-DELHI) · Sections 147, 153C
-
Delhi ITAT Upholds Denial of Sections 11 & 12 Benefits, Taxing Full Rs 23.59 Cr. Donations in Charity’s Hands Amidst FIIT-JEE Fund Routing Scheme
Commitment Morality Vision Education Society Vs ACIT
(2026) TaxCorp(LJ) 37985 (ITAT-DELHI)
-
Delhi ITAT Upholds Restriction of Section 10A Deduction for Multiple STPI Units of HCL Technologies; Permits ESOP Expense Deduction in Year of Exercise
HCL Technologies Limited Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37984 (ITAT-DELHI) · Section 10A
-
Bombay High Court Invalidates Notices under Section 153C for Inordinate Delay in Recording Satisfaction Post Search Assessment
Nippon Life India Asset Management Limited Vs Deputy Commissioner Income-tax
(2026) TaxCorp(LJ) 37983 (HC-BOMBAY) · Section 153C
-
ITAT Chennai Quashes Penalty for Concealment Where Income Was Voluntarily Disclosed in Return Filed Pursuant to Section 148 Notice
Mangadu Natarajan Balasundharam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37982 (ITAT-CHENNAI) · Section 148
-
Rajkot ITAT Nullifies Addition for Alleged On-Money Based Solely on Third-Party Excel Sheet Lacking Direct Link and Cross-Examination Opportunity
RC Heights Pvt. Ltd Vs The DCIT, ACIT
(2026) TaxCorp(LJ) 37981 (ITAT-RAJKOT)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.