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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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Bombay High Court Upholds AO’s Rejection of NIL Withholding Certificate for Benteler Automotive (China): Prior Rulings on India-China DTAA Prevail
Benteler Automative (China) Investment Limited Vs Assistant Commissioner of Income tax
(2026) TaxCorp(LJ) 37920 (HC-BOMBAY) · Section 197
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Delhi ITAT Affirms 25% Depreciation on Toll Collection Rights as Intangible Asset; Upholds Disallowance for NHAI Subsidy Not Deducted from Project Cost
Jalandhar Amritsar Tollways Ltd Vs DCIT
(2026) TaxCorp(LJ) 37919 (ITAT-DELHI)
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Mumbai ITAT Upholds Deduction on Interest Outgo: Higher-Than-LIBOR Lending to Foreign Subsidiary Validates Section 36(1)(iii) Claim for Reliance Coal Resources Pvt. Ltd.
Reliance Coal Resoures Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37918 (ITAT-MUMBAI) · Section 36(1)(iii)
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Mumbai ITAT Upholds Section 54 Deduction on Substantial Compliance: Registration Not Essential When Allotment and Payments Proven, Even Amid Litigation
Ramesh Haribansh Singh Vs ITO
(2026) TaxCorp(LJ) 37917 (ITAT-MUMBAI) · Section 54
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ITAT Mumbai Quashes Rs. 2.03 Crore Addition Under Section 23: School Property’s Business Use Excludes ALV Computation
SML EDU-INFRA Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37916 (ITAT-MUMBAI) · Section 23
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Mumbai ITAT Rules Underwriting Commission to UK Entity Not Taxable as Fees for Technical Services in India; No Service Element Under Section 9(1)(vii) or Article 13 of India–UK DTAA
Merrill Lynch International Vs DCIT(IT)
(2026) TaxCorp(LJ) 37915 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Validity of Reassessment under Faceless Regime Despite Split in Notice and Assessment Functions
Arham Anmol Projects Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37914 (ITAT-MUMBAI)
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Gujarat High Court Rules Income Tax Demands Extinguished Post-IBC Approval, Regardless of NCLT’s Permission for Proceedings
Diamond Power Infrastructure Limited Vs PCIT
(2026) TaxCorp(LJ) 37913 (HC-GUJARAT)
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Gujarat High Court Sets Aside Section 148A Reassessment Based Solely on GST Cancellation Overlooked by Revenue Despite Appellate Revocation
Piyush Mafatlal Shah Vs ITO
(2026) TaxCorp(LJ) 37912 (HC-GUJARAT)
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Extraordinary Delay of 5419 Days in Appeal Attributed to Criminal Litigation and Incarceration Condoned by Delhi ITAT: Emphasis on Substantial Justice Over Procedural Technicalities
Lalit Aggarwal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37911 (ITAT-DELHI)
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