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Madras High Court Allows Extension for TDS Compounding Payment Amidst Genuine Financial Hardship; Revenue’s Technical Rejection Overruled
Muthulakshmi Spinning Mills Pvt Ltd. Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37779 (HC-MADRAS)
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37778 (ITAT-CHENNAI) · Section 11
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ITAT Chennai Clarifies: Section 11 Exemption Not Denied for Property Registered in Trustee’s Name When No Personal Benefit Proven
Everwin Educational & Charitable Trust Vs The ACIT
(2026) TaxCorp(LJ) 37777 (ITAT-CHENNAI) · Section 11
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Retrospective Cancellation of Trust’s Section 12A Registration Quashed by Lucknow ITAT; Assessee’s Genuineness Upheld after Assessment Order Set Aside
Hind Charitable Trust Vs PCIT
(2026) TaxCorp(LJ) 37776 (ITAT-LUCKNOW) · Section 12A
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Delhi ITAT Rules Absence of PE/DAPE for Danish Software Firm; Software License Profits Not Taxable in India
Milestone Systems A/S Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37775 (ITAT-DELHI)
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Raipur ITAT Nullifies Search Assessment for Lack of Genuine Section 153D Approval: Mechanical Rubber-Stamping by ACIT Fails Judicial Scrutiny
Shri Ritesh Madnani Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37774 (ITAT-RAIPUR) · Section 153D
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Delhi ITAT Strikes Down Parallel Reassessment Order: AO’s Dual Proceedings Against Lalit Kumar Modi Held Ultra Vires
Lalit Kumar Modi Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37773 (ITAT-DELHI)
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ITAT Bangalore Quashes Arbitrary Profit Estimation on Fixed License Fee Receipts Under Identical Excise Arrangements
Devadas Anup Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37772 (ITAT-BANGALORE)
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Hyderabad ITAT Invalidates Delayed Section 153C Notice Issued Post Ten Months from Searched Person’s Assessment Completion
Fayaz Mohammed Vs Dy.CIT
(2026) TaxCorp(LJ) 37771 (ITAT-HYDERABAD) · Section 153C
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Delhi ITAT Invalidates Assessment—Notice by ITO Lacks Jurisdiction When Declared Income Exceeds ₹20 Lakhs, ACIT/DCIT Jurisdiction Upheld
Balraj Sharma Vs ITO
(2026) TaxCorp(LJ) 37770 (ITAT-DELHI) · Section 143(2)
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Panaji ITAT Upholds Rs. 395.50 Cr Unexplained Cash Credit Addition Based on Incriminating Evidence and Destroyed Books: Mere Retraction of Director’s Statement Not Enough
Bagkiya Construction Pvt. Ltd Vs Asstt. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37769 (ITAT-PANAJI)
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Delhi ITAT Nullifies Reassessment Notices Issued in Name of Amalgamating Company, Affirms Invalidity under Section 148 due to Non-Existence Post-Amalgamation
Surya Medi Tech Ltd Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37768 (ITAT-DELHI)
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Punjab & Haryana High Court Affirms: Mere Surplus Generation Not Sufficient Ground for Cancellation of Section 12AA Registration
Baba Gandha Singh Education Trust Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37767 (HC-P&H) · Section 12AA(3)
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Mumbai ITAT Recognizes Full Indexed Cost and Section 54 Deduction on Redeveloped Property: Assessee’s Capital Gains Tax Relief Upheld
Seeta Nayyar Vs ACIT
(2026) TaxCorp(LJ) 37766 (ITAT-MUMBAI)
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Delhi ITAT Rules Booking.Com B.V.'s Commission Income Not Taxable in India: No Fixed Place or Agency PE Established, SEP Provisions Inapplicable for Relevant Year
BOOKING.COM B.V. Vs ACIT
(2026) TaxCorp(LJ) 37765 (ITAT-DELHI)
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Mere Continuation of Outstanding Trade Liabilities Without Actual Remission or Write-Back Does Not Attract Section 41(1) Taxation
Max Media Technologies Private Limited Vs ITO
(2026) TaxCorp(LJ) 37764 (ITAT-MUMBAI) · Section 41(1)
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Mumbai ITAT Upholds Section 54F Exemption Where Substantial Payments and Possession of Residential Property Occurred Within Statutory Period, Overruling AO’s Objection on Timing and Multiple Ownership
Kishore Anand Shetty Vs ACIT
(2026) TaxCorp(LJ) 37763 (ITAT-MUMBAI) · Section 54F
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Mumbai ITAT Upholds Strict Application of Limitation Law; Denies Condonation of 315-Day Delay in Appeal Due to Lack of 'Sufficient Cause'
Sonmrug Co-operative Housing Society Ltd Vs CIT(A)
(2026) TaxCorp(LJ) 37762 (ITAT-MUMBAI)
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Mumbai ITAT Restores Assessment for Individual Taxpayer, Citing "Digital Divide" and Principles of Substantial Justice
Bharti Nehru Kariya Vs ITO
(2026) TaxCorp(LJ) 37761 (ITAT-MUMBAI)
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Delhi ITAT Rules Repayment of Advance via Banking Channels Not Bogus: Section 68 Onus Discharged by Assessee
ICMC Projects P. Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37760 (ITAT-DELHI)
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