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Ahmedabad ITAT Quashes Section 270A Penalty for Health and Education Cess Deduction Claim Made in Line with Prevailing Judicial Precedents
Swati Texdyes Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37890 (ITAT-AHMEDABAD) · Section 270A
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Visakhapatnam ITAT Invalidates Reassessment under Section 148 for Absence of Timely Section 143(2) Notice—Reassessment Order Quashed as Jurisdictional Defect Not Curable under Section 292BB
Arimilli Rama Krishna Vs ACIT
(2026) TaxCorp(LJ) 37889 (ITAT-VISAKHAPATNAM) · Section 143(2)
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Mumbai ITAT Affirms PCIT’s Section 263 Revision: AO’s Omission to Examine Notional ALV of Unsold Flats in Reassessment Held Fatal
Starshine Land Developers Private Limited Vs PCIT
(2026) TaxCorp(LJ) 37888 (ITAT-MUMBAI)
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Rectification under Section 154 Not Permissible to Deny Section 11 Exemption Due to Disputed Form 10B Filing Dates; Technical Glitches and CBDT Extensions Considered
Tehmina K. Katrak Charitable Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 37887 (ITAT-MUMBAI) · Sections 11, 154
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ITAT Bangalore Quashes Section 69A Addition on Demonetisation-Era Cash Deposits, Upholds Presumptive Income Declaration Under Section 44AD
Ramzan Mulla Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37886 (ITAT-BANGALORE)
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Bombay High Court Invalidates Reassessment Under Section 148 Based on Audit Objection: “Change of Opinion” Not Sufficient for Reopening Previously Scrutinized Claims
Marico Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37885 (HC-BOMBAY)
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Gujarat High Court Quashes Revenue's Order—Allows Condonation of 53-Day Delay in Filing Form 10-IC, Cites Genuine Hardship and Liberal Interpretation Under Section 119(2)(b)
Herald Global Ventures Private Limited Vs The Chief Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37884 (HC-GUJARAT)
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Legal Presumption Favours Assessee: Mumbai ITAT Quashes Interest Disallowance Under Section 36(1)(iii) Where Interest-Free Funds Surpass Advances to Subsidiaries
Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited) Vs ACIT
(2026) TaxCorp(LJ) 37883 (ITAT-MUMBAI)
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Ahmedabad ITAT Upholds Full Application of Section 94(7) to All Dividend Income, Dismisses Rs. 5.31 Cr. Appeal in Dividend Stripping Case
Punita Kalpesh Patel Vs The ACIT
(2026) TaxCorp(LJ) 37882 (ITAT-AHMEDABAD)
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Mumbai ITAT Upholds Deductibility of Interest on Loan Used for VCF Investment by Aishwarya Rai Bachchan, Citing Consistency and Established Nexus
Aishwarya Rai Bachchan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37881 (ITAT-MUMBAI) · Section 57
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Ahmedabad ITAT Upholds Assessment Where Assessee Used Former Entity Name in Submissions; Dismisses Non-Existence Plea
Shalby Ltd Vs The Dy.CIT
(2026) TaxCorp(LJ) 37880 (ITAT-AHMEDABAD)
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Bombay High Court Rules No TDS Required on Pure Reimbursement Under Cost Sharing Agreement Between Pfizer Group Entities
Pfizer Products India Pvt. Ltd Vs Pr. Commissioner of Income-Tax-14
(2026) TaxCorp(LJ) 37879 (HC-BOMBAY) · Section 40(a)(ia)
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Madras High Court Upholds Addition of Undisclosed Income Based on Loose Sheets; Vague Denial and Absence of Evidence Prove Fatal for Assessee in Property Investment Case
N. Saroja Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37878 (HC-MADRAS)
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Procedural Delay in Filing Form 10-IC Not Fatal: Mumbai ITAT Upholds Assessee's Eligibility for Concessional Tax Rate under Section 115BAA Despite 45-Day Lapse
Getinge Medical India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37877 (ITAT-MUMBAI)
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ITAT Agra Special Bench: Section 10A Deduction Allowed Prior to Set-Off of Losses, but Denied for Bank Interest and Indigenous Job Work
ACPL Products (P) Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37876 (ITAT-AGRA)
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Mumbai ITAT Upholds Addition under Section 68 for Accommodation Entry; Incorrect Section Reference Not Fatal Where Assessee Is Fully Aware of Inquiry Nature
Bajaj International Realty Pvt. Ltd Vs Commissioner of Income- tax
(2026) TaxCorp(LJ) 37875 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Deletion of Disallowance under Section 40A(2)(b) for Directors’ Remuneration: Faults AO’s Arbitrary Approach and Upholds Consistency Principle
Blend Financial Services Limited Vs DCIT
(2026) TaxCorp(LJ) 37874 (ITAT-MUMBAI)
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Mumbai ITAT Restricts Disallowance to Rs. 10 Lakhs in SRA Redevelopment Case, Deletes Rs. 35.20 Lakhs Addition Citing Assessee’s Concession and Banking Trail
Suraj Vijay Kulkarni Vs ITO
(2026) TaxCorp(LJ) 37873 (ITAT-MUMBAI) · Section 69
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Disallowance of Purchases Unjustified Without Rejection of Books or Corroborative Evidence – Statements During Search Insufficient Basis
Vestige Marketing Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37872 (ITAT-DELHI)
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Delhi ITAT Invalidates PCIT Revision Under Section 263 Due to Assessee’s Section 44AD Return: No Additional Enquiry Mandate
Neeraj Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37871 (ITAT-DELHI) · Section 263
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