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Ahmedabad ITAT Nullifies PCIT's Section 263 Order: Disallowance of CSR and Section 14A Not Permissible for MAT Computation under Section 115JB
Shalby Ltd Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37910 (ITAT-AHMEDABAD) · Sections 14A, 115JB
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Delhi ITAT Invalidates Assessment for Non-Issuance of Draft Order Under Section 144C, Citing Violation of Assessee’s Statutory Rights
Aamby Valley Ltd Vs DCIT
(2026) TaxCorp(LJ) 37909 (ITAT-DELHI)
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Ahmedabad ITAT Quashes Penalty for Non-Compliance of Statutory Notices Under Section 272A(1)(d) Amid Bona Fide Conduct and Pending Quantum Proceedings
Air Wind Green Energy Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37908 (ITAT-AHMEDABAD)
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Gujarat High Court Bars Income Tax Reassessment to Revisit AO’s Prior Conclusions Based on Same Facts
Dignesh Pramukhlal Patel Vs ACIT
(2026) TaxCorp(LJ) 37907 (HC-GUJARAT)
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Gujarat High Court Rules Transfer of Self-Generated Trademarks Prior to 2002 Not Taxable as Capital Gains: Zydus Lifesciences Ltd. Case
Zydus Lifesciences Limited Vs CIT
(2026) TaxCorp(LJ) 37906 (HC-GUJARAT)
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Bombay High Court Holds Non-Resident’s HSBC Geneva Account Outside Indian Tax Net; Reaffirms Deletion of Rs. 6.13 Cr Addition for AY 2006-07
Dipendu Bapalal Shah Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37905 (HC-BOMBAY)
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Delhi ITAT Upholds Denial of Section 44C Deduction on ECB Interest: No Dual Benefit Under DTAA and Domestic Law for Bank of Tokyo-Mitsubishi UFJ Ltd.
The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37904 (ITAT-DELHI)
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Delhi ITAT Clarifies Tax Exemption for Non-Residents on Stock Derivative Gains: Article 13(3A) of India-Mauritius DTAA Inapplicable
Estee India Fund Vs ACIT
(2026) TaxCorp(LJ) 37903 (ITAT-DELHI)
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Delhi ITAT Upholds PCIT’s Section 263 Revision: Failure of Both Assessee and AO to Furnish and Examine Details in High Liability-Low Income Scrutiny
Microteck Infrastructure Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37902 (ITAT-DELHI)
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Delhi ITAT Upholds Section 80-IC Deduction for Perfetti Van Melle India: Chewing Gum and Candy Manufacturing at Rudrapur Held Eligible
Perfetti Van Melle India Pvt. Limited Vs ACIT
(2026) TaxCorp(LJ) 37901 (ITAT-DELHI) · Section 80-IC
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Delhi ITAT Invalidates CIT(A)’s Application of Section 79, Directs Correct Priority for Set Off of Brought Forward Business Losses Before Unabsorbed Depreciation
East Delhi Waste Processing Company Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37900 (ITAT-DELHI) · Sections 32(2), 72
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Mumbai ITAT Allows Deduction for Group Cost Allocations under Section 37(1); Disallowance of Centralized Support Services Costs Set Aside in Absence of Evidence of Sham or Personal Expenditure
Regus South Mumbai Business Centre Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37899 (ITAT-MUMBAI)
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ITAT Panaji Sets Aside CIT(A) Ex-Parte Order for Lack of Effective Hearing, Orders Fresh Adjudication Under Section 250(6)
Rajesh Suhas Verenkar Vs Asstt. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37898 (ITAT-PANAJI)
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Chennai ITAT Upholds Exemption of Corpus Donations to ICICI Foundation under Section 11(1)(d); Revenue Barred from Changing Stance Amid Admitted Consistency in Later Years
ICICI Foundation for Inclusive Growth Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37897 (ITAT-CHENNAI) · Section 11(1)(a)
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Surat ITAT Upholds Section 68 Addition: Cash Deposits During Demonetisation Labeled Unexplained, Rejects Assessee’s Property Purchase Explanation as Unsupported and Against Human Probabilities
Sumeru Textiles Pvt. Ltd Vs Dy.CIT
(2026) TaxCorp(LJ) 37896 (ITAT-SURAT) · Section 68
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Madras High Court Clarifies: Insurance Premium Paid to LIC Is Deductible Expense, Not a Contingent Liability
Brahmayya & Co Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37895 (HC-MADRAS)
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No Penalty for Non-disclosure of Foreign Asset in Schedule FA When Asset is Reflected in Audited Balance Sheet and Return
Adijin Perfumes Private Limited Vs Addl. CIT
(2026) TaxCorp(LJ) 37894 (ITAT-MUMBAI)
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Chandigarh ITAT Quashes Penalty under Section 271(1)(c) for Debatable Issue on Capitalization of Interest Expenditure
Osho Forge Ltd Vs The DCIT
(2026) TaxCorp(LJ) 37893 (ITAT-CHANDIGARH)
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Delhi ITAT Third Member Recognizes Buy-Back of Shares as Corporate Reorganization, Grants Tax Exemption to Huntsman BV under India-Netherlands DTAA
Huntsman Investment [Netherlands] BV Vs The A.D.I.T
(2026) TaxCorp(LJ) 37892 (ITAT-DELHI)
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Hyderabad ITAT Orders Fresh Adjudication on Section 249(4)(b) Applicability Where No Taxable Income is Reported
Aneemoni Naga Raju Vs Income Tax Officer
(2026) TaxCorp(LJ) 37891 (ITAT-HYDERABAD)
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