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Bombay High Court Upholds ITAT’s Restriction of Addition to 10% on Alleged Bogus Purchases, Rejects Revenue’s 25% Disallowance in Absence of Proper Inquiry
Amcon Construction Vs Pr Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37940 (HC-BOMBAY)
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ITAT Bangalore Rules in Favour of Assessee: Salary for Overlapping Period Not Taxable in India as Individual Qualifies as Kazakhstan Tax Resident under Article 4(2) of India-Kazakhstan DTAA
Pradeep Narasimhan Vs Income Tax Officer
(2026) TaxCorp(LJ) 37939 (ITAT-BANGALORE)
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Disallowance under Section 14A and Section 36(1)(iii) Not Sustainable for Dividend on Shares Held as Stock-in-Trade: Delhi ITAT Relies on Supreme Court and High Court Precedents
PNB Gilts Ltd Vs Addl. CIT
(2026) TaxCorp(LJ) 37938 (ITAT-DELHI) · Section 14A
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ITAT Bangalore Sets Aside CIT(A) Dismissal; Delay in Appeal Filing by Housewife Due to Bona Fide Ignorance Condoned, Case Remanded for Fresh Adjudication of Capital Gains
Sasihithlu Venkateshi Srilakshmiprasad Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37937 (ITAT-BANGALORE)
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Bombay High Court Quashes Penalty and Revision Orders: Holds Discretionary Power under Section 264 Encompasses Orders under Section 270A, No Penalty Where Issue is Debatable
GM Modular Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37936 (HC-BOMBAY) · Section 264
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Bombay High Court Quashes Assessment Order as Signing Date Exceeds Limitation; Signature Must Precede Statutory Deadline
ECGC Limited Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37935 (HC-BOMBAY) · Section 153(1)
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Ahmedabad ITAT Confirms Disallowance of Excess Remuneration to Partners Under Section 40A(2)(b) for Lack of Justification and Proper Documentation
R. Kumar Vs The Dy.CIT
(2026) TaxCorp(LJ) 37934 (ITAT-AHMEDABAD) · Section 40A(2)(b)
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Mumbai ITAT Clarifies Scope of Section 14A Disallowance: Only Cost of Investments Yielding Exempt Income to be Considered, Not FMV
The Bombay Dyeing and Manufacturing Company Limited Vs National Faceless Appeal Centre, Delhi
(2026) TaxCorp(LJ) 37933 (ITAT-MUMBAI)
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ITAT Bangalore Bars Tax Recovery from Insolvent Company: Revenue’s Failure to Lodge Claim in NCLT-Approved Resolution Plan Proves Fatal
Metrik Infra Projects Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37932 (ITAT-BANGALORE)
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Mumbai ITAT Invalidates Section 143(1) Adjustment of Dividend Exemption; Upholds Primacy of Scrutiny Assessment over Algorithmic Processing
TML Benefit Trust Vs Addl/Joint/Deputy/Assistant CIT
(2026) TaxCorp(LJ) 37931 (ITAT-MUMBAI) · Section 143(1)
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Delhi ITAT Holds Section 56(2)(viib) Addition Invalid Where Share Valuation Based on Book Value Method and Merchant Banker’s Report Not Required for AY 2018-19
Lord Shiva Construction Co. Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37930 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Rules Payment for Title Process Services to Coforge BPS America Inc. Is Not ‘Royalty’ Under Section 9(1)(vi) or Article 12(3) of India-US DTAA—No Transfer of Commercial Experience Proved
Coforge BPS America Inc. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37929 (ITAT-DELHI)
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CPC’s Disallowance of Employees’ PF Contributions Pre-Checkmate Services Held Invalid by Bangalore ITAT—Jurisdictional High Court Rulings Prevail
CAE Simulation Technologies Pvt. Ltd Vs Centralized Processing Centre, Income Tax Department
(2026) TaxCorp(LJ) 37928 (ITAT-BANGALORE)
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Delhi ITAT Nullifies Assessments for Failure to Obtain Valid Approval under Section 148B Post-Search: Revenue’s Non-Compliance Declares Assessments Non-Est
Vijay Kumar Agarwal Vs DCIT
(2026) TaxCorp(LJ) 37927 (ITAT-DELHI) · Section 148B
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Delhi ITAT Directs AO to Re-examine Warranty Provision Deduction in Light of IND AS 37 and Actuarial Valuation—Clarifies That Tax Liability Must Align With Statutory Provisions, Even if Not Previously Claimed
Whirlpool of India Ltd Vs ACIT
(2026) TaxCorp(LJ) 37926 (ITAT-DELHI)
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Delhi ITAT Quashes AY 2015-16 Assessment under Section 153C Due to Limitation: AO’s Satisfaction Note Dated in AY 2022-23 Not Valid for Prior Years
Padma Logistics Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37925 (ITAT-DELHI) · Section 153C
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Ahmedabad ITAT Quashes Section 68 Addition on Demonetization-Era Cash Advances from 611 Customers: AO's Verification Lapses Prove Crucial
H R Motors Vs The Dy.CIT
(2026) TaxCorp(LJ) 37924 (ITAT-AHMEDABAD)
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Delhi ITAT Rejects Virtual Service PE Theory for E&Y (EMEIA) Services Ltd.: No Service PE Absent Physical Presence under India-UK DTAA
Ernst & Young (EMEIA) Services Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37923 (ITAT-DELHI)
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Delhi ITAT Sets Aside Assessment Based on Unverified Secondary Electronic Evidence, Citing Non-Compliance with Digital Evidence Protocols
Balar Marketing Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37922 (ITAT-DELHI)
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Delhi High Court Rules Reimbursement Rights for Customer Claims as ‘Assets’; Quashes Reassessment Notice for AY 2013-14, Upholds Validity for AY 2015-16 in Huawei Telecommunications Case
Huawei Telecommunications (India) Company Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37921 (HC-DELHI)
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