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Delhi ITAT Holds Corporate Guarantee Settlement Expenditure Allowable as Business Deduction Under Section 37(1) in Escorts Limited Arbitration Case
Escorts Limited Vs Addl.CIT
(2026) TaxCorp(LJ) 37830 (ITAT-DELHI) · Section 37(1)
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Delhi ITAT Declares Reassessment Notice Issued to Deceased Person as Void; Assessment Quashed for Fundamental Legal Defect
Neeraj Kataria Vs ITO
(2026) TaxCorp(LJ) 37829 (ITAT-DELHI)
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Hyderabad ITAT Upholds Section 43B Disallowance on Employee Liabilities in Slump Sale: Actual Payment Essential, Mere Liability Transfer Insufficient
Corteva Agriscience Services India Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37828 (ITAT-HYDERABAD) · Sections 43B, 139(1)
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Delhi ITAT Directs Reconsideration of Microfinance Entity’s Section 12AB Exemption Application; Emphasizes Charitable Character Despite Industry Interactions
Micro Finance Industry Vs CIT(E)
(2026) TaxCorp(LJ) 37827 (ITAT-DELHI) · Section 12AB
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Delhi ITAT Nullifies Section 148 Reassessment Initiated Solely on Suspicion of Fund Rotation in Financing Business, Citing Lack of Tangible Material or Live Nexus to Income Escapement
East Delhi Leasing P. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 37826 (ITAT-DELHI)
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Kolkata ITAT Rules Surcharge Not Applicable on Discretionary Trusts with Income Below Rs. 50 Lakh; Clarifies Interpretation of ‘Maximum Marginal Rate’
Chanda Bharech Beneficiary Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37825 (ITAT-KOLKATA)
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Gujarat High Court Declares Reassessment Notice for AY 2014-15 Time-Barred under Section 148: Ten-Year Limitation to Include Search Year
Dilipbhai Prabhudas Patel Vs DCIT
(2026) TaxCorp(LJ) 37824 (HC-GUJARAT)
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Delhi High Court Quashes 20% Demand on Oravel Stays Ltd: Tribunal’s Findings on TDS Disallowance Overlooked by Tax Authorities
Oravel Stays Limited Vs CIT
(2026) TaxCorp(LJ) 37823 (HC-DELHI)
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Gujarat High Court Sets Aside CIT(E) Order for Overstepping Jurisdiction in Delay Condonation Application under Section 119(2)(b) Related to Form 10B
Jain Dehrasar Upasraya Ane Sadharan Vs CIT
(2026) TaxCorp(LJ) 37822 (HC-GUJARAT) · Section 119(2)(b)
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Delhi ITAT Affirms LLP Status and Denies FIS Taxation for GE Engine Services LLC, USA under India-USA DTAA: 'Make Available' Clause Critical
GE Engine Services LLC, USA Vs ACIT
(2026) TaxCorp(LJ) 37821 (ITAT-DELHI)
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Delhi ITAT Orders De Novo Assessment: Income Enhancement by CPC under Section 143(1) to be Re-examined; AO Directed to Consider Pending Rectification Applications and Detailed Assessee Submissions
Jubilant Ingrevia Ltd Vs ACIT
(2026) TaxCorp(LJ) 37820 (ITAT-DELHI) · Section 143(1)
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ITAT Ahmedabad Decides Agricultural Land Retains Exemption Despite Subsequent Industrial Use by Purchaser
Ahmed Mahomed Pandor Vs The ACIT
(2026) TaxCorp(LJ) 37819 (ITAT-AHMEDABAD)
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Chennai ITAT Quashes Rs. 4.26 Cr AMC Receipts Addition for Johnson Lifts Citing Mandatory Application of Amended Section 43CB for AY 2022-23
Johnson Lifts Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 37818 (ITAT-CHENNAI)
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Chennai ITAT Quashes Search Assessments for AY 2012–17 in Absence of Incriminating Material; Follows Abhisar Buildwell Doctrine
Jothi Narayanan Vs DCIT
(2026) TaxCorp(LJ) 37817 (ITAT-CHENNAI)
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Ahmedabad ITAT Rules Against Arbitrary 12% Profit Estimation in F&O Trading, Upholds Deletion of Rs. 4.87 Crore Addition
Hemantkumar Rajendrakumar Shah Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37816 (ITAT-AHMEDABAD)
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Gujarat High Court Nullifies Reassessment Proceedings under Section 148A(d) as Time-Barred Post-Ashish Agarwal and Rajeev Bansal Rulings
Asha Vishnukumar Patel Vs ACIT
(2026) TaxCorp(LJ) 37815 (HC-GUJARAT) · Section 148
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Madras High Court Rules in Favour of Allowing Balance 50% Additional Depreciation in Subsequent Year for Assets Used Less Than 180 Days
Wheels India Limited Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37814 (HC-MADRAS)
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Ahmedabad ITAT Upholds Validity of Reassessment—Tangible Evidence and Independent Mind Key to “Reason to Believe” Under Sections 147/148
Infinity International Vs NFAC, Delhi
(2026) TaxCorp(LJ) 37813 (ITAT-AHMEDABAD)
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Hyderabad ITAT Recognizes Milk Chilling, Preservation, and Packaging as Eligible for Section 80IB(11A) Deduction; Incentivizes Dairy Industry Infrastructure
Dodla Dairy Limited Vs The Deputy Commissioner of Income-Tax
(2026) TaxCorp(LJ) 37812 (ITAT-HYDERABAD) · Section 80IB(11A)
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Delhi ITAT Quashes Disallowance of Purchases: Holds Revenue’s Contradictory GST and Income Tax Stance Unjustified where Assessee Provides All Evidences
Akash Somany Vs ITO
(2026) TaxCorp(LJ) 37811 (ITAT-DELHI) · Section 37
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