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Delhi ITAT Affirms Profit-Only Taxation on Undisclosed Receipts, Disallows Separate Addition for Unaccounted Expenditure Following Search Seizure of Loose Papers
Fourstar Hospitalities LLP Vs Dy.CIT
(2026) TaxCorp(LJ) 37739 (ITAT-DELHI)
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Delhi High Court Invalidates Late Reassessment Proceedings Against Samajwadi Party for AY 2014-15: Section 148 Notice Held Time-Barred
Samajwadi Party Vs DCIT
(2026) TaxCorp(LJ) 37738 (HC-DELHI)
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Madras High Court Rules Section 55(2)(b)(iii) Prevails for Cost Computation of Immovable Assets Received on Company Liquidation, Criticizes ITAT’s Adherence to Precedent
T.R.Balasubramanium Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37737 (HC-MADRAS) · Section 55
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Bombay High Court Confirms Assessing Officer’s Limited Scope under Section 115J: No Authority to Re-examine Audited Book Profits Prepared per Companies Act
Mahindra & Mahindra Ltd Vs Commissioner of Income tax
(2026) TaxCorp(LJ) 37736 (HC-BOMBAY) · Section 115J
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Delhi High Court Invalidates Reassessment Notice for AY 2016-17: Limitation Under Section 153A Strictly Confined to 6 Assessment Years Absent Asset Representation
Smart Chip Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37735 (HC-DELHI) · Section 153A
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Delhi High Court Upholds Non-Taxability of Centralised Service Receipts as FIS under India-USA DTAA in Hotel Sector Cross-Border Transactions
Six Continents Hotels Inc. Vs The CIT
(2026) TaxCorp(LJ) 37734 (HC-DELHI)
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Kerala High Court Validates Income Tax Search on CPI(M) Secretary; Prohibitory Order on Bank Account Lapses by Statutory Operation
M.M. Varghese Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37733 (HC-KERALA) · Section 132(8A)
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Delhi ITAT Rejects Deemed Income Addition on Builder's Rebate Granted as Contractual Incentive under Apartment Agreement
Satya Prasan Rajguru Vs DCIT
(2026) TaxCorp(LJ) 37732 (ITAT-DELHI) · Section 56(1)
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Lucknow ITAT Quashes Rectification under Section 154: Conflicting Legal Views on Refund Interest Preclude 'Mistake Apparent from Record'
Dinesh Chand Jain Vs Dy. CIT
(2026) TaxCorp(LJ) 37731 (ITAT-LUCKNOW) · Section 154
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Delhi ITAT Rules Section 13(1)(c) Inapplicable on Overseas Grant Remittance, Limits Disallowance to Unutilized Funds in Case of Society’s Sub-Grant to University of Texas
Hriday Vs ITO
(2026) TaxCorp(LJ) 37730 (ITAT-DELHI) · Section 13(1)(c)
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Delhi ITAT Quashes CIT’s Section 263 Revision for Lack of Erroneous Assessment and Prejudice to Revenue: Upholds Mauritius DTAA Exemption on Share Sale
Sandstone Investment Partners I Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37729 (ITAT-DELHI) · Section 263
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Disallowance of Depreciation on Second-hand Machinery Unsustainable Absent Statutory Satisfaction and Approval Under Explanation 3 to Section 43(1)
Hameed Marine Private Limited Vs The ACIT
(2026) TaxCorp(LJ) 37728 (ITAT-CHENNAI) · Section 43(1)
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Chhattisgarh High Court Quashes Penalty for Cash Loan Repayment, Cites Reasonable Cause Under Section 273B Following Tata Finance’s Cash Demand
Sandeep Kaur Gill Vs Union of India
(2026) TaxCorp(LJ) 37727 (HC-CHHATTISGARH) · Section 273B
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Chhattisgarh High Court Directs CIT(A) to Exercise Plenary Powers Despite Assessee's Absence; Mandates Inquiry and Detailed Reasoning Under Section 250 of Income Tax Act
Adim Jati Seva Sahkari Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37726 (HC-CHHATTISGARH)
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Gauhati High Court Upholds Validity of Assessment Despite Defective Notice, Reverses ITAT’s Nullification Based on Jurisdictional Error
Shankar Lall Goenka Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37725 (HC-GAUHATI) · Section 292B
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Mumbai ITAT Nullifies Reassessment for UAE Entity: Invalid Section 148 Notice Served on Tax Consultant Found Unsustainable
Aptivaa Middle East FZE Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37724 (ITAT-MUMBAI)
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Mumbai ITAT Affirms CIT(A) Relief on Bogus Purchases, Upholds Lowered GP Addition Due to Lack of Distinguishing Evidence from Revenue
Icon Infotech Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37723 (ITAT-MUMBAI)
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Delhi ITAT Rules Non-Resident Services under India-Sri Lanka and India-Kenya DTAA as Independent Personal Services, Exempting Assessee from TDS on Payments
Sujan Luxury Hospitality Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37722 (ITAT-DELHI)
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Mumbai ITAT Directs Deletion of Section 143(1)(a) Adjustment; Typographical Error in Audit Report Held Non-Malafide, AO’s Failure to Provide Assessee Opportunity Violates Proviso
Kopran Ltd Vs DCIT
(2026) TaxCorp(LJ) 37721 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Taxability of Misused Crowdfunding Donations Under Section 56(2)(x) as Assessee Fails to Maintain Separate Accounts and Diverts Funds for Personal Benefit
Rana Ayyub Shaikh Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37720 (ITAT-MUMBAI) · Section 56(2)(x)
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