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Mumbai ITAT Rules in Favour of Real Estate Assessee: Disallowance of Expenditure Against On-Money Receipts Deleted; Revenue Barred from Selective Use of Seized Material
Roshni Enterprises Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37719 (ITAT-MUMBAI)
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Madras High Court Affirms Exclusive Jurisdiction of JAO for Issuance of Section 148 Notices for AY 2020-21; Clarifies Concurrent Powers with FAO in Assessment Proceedings
Perur Builders Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37718 (HC-MADRAS) · Section 148
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Madras High Court Quashes Revenue’s Dismissal of Condonation Application for AY 2011-12 Due to Denial of Personal Hearing under Section 119(2)(b)
Jaldhi Overseas Pte Ltd Vs The Central Board of Direct Taxes
(2026) TaxCorp(LJ) 37717 (HC-MADRAS) · Section 119 (2)(b)
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Calcutta High Court Affirms Deletion of Share Premium Addition under Section 68, Holding Assessee Established Investor Identity, Creditworthiness, and Transaction Genuineness
Wise Investment Private Limited Vs The PCIT
(2026) TaxCorp(LJ) 37716 (HC-CALCUTTA)
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ITAT Chennai Affirms Validity of Land Purchase Transactions Despite Untraceable POA Holders; Upholds Assessee’s Right to Claim WIP Deduction
Jacaranda Properties Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37715 (ITAT-CHENNAI)
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Mumbai ITAT Quashes Addition of Demonetization Cash Deposits, Citing Complete Disclosure and Tax Payment by Assessee
Sushiladevi Vijaykumar Yadav Vs Income Tax Officer
(2026) TaxCorp(LJ) 37714 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Legitimacy of Mutual Fund Dividend Exemption and Capital Loss Set-Off, Rejects Revenue’s Allegations of Sham Transaction
Rasesh Manhar Bhansali Gem & Jewellery Complex Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37713 (ITAT-MUMBAI) · Section 10(35)
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Mumbai ITAT Rules Accrued Interest on NPA Loan Not Taxable When Recovery is Uncertain; Denies TDS Credit Absent Income Declaration
Rare Enterprises Vs DCIT
(2026) TaxCorp(LJ) 37712 (ITAT-MUMBAI)
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Mumbai ITAT Curtails Section 69C Addition on Bogus Purchases to 5% GP Rate; Distinguishes Kanak HC Ruling Where Source of Expenditure Remained Unsubstantiated
Khimchand Okchand Bhansali Vs Income Tax Officer
(2026) TaxCorp(LJ) 37711 (ITAT-MUMBAI) · Section 69C
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Mumbai ITAT Quashes Reassessment Proceedings Due to AO’s Vague Allegations and Non-Application of Mind in Currency Derivative Loss Case
Dipti Sureshchandra Bajaj Vs ACIT
(2026) TaxCorp(LJ) 37710 (ITAT-MUMBAI)
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Karnataka High Court: Disclosure of Husband’s Tax Returns under RTI Not Permissible Without Larger Public Interest; Matrimonial Courts Must Follow Due Process for Financial Records
Gulsanober Vs ITO
(2026) TaxCorp(LJ) 37709 (HC-KARNATKATA) · Section 8(1)(e)
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Gujarat High Court Upholds Validity of Section 148 Notice Issued Within Limitation Despite Service Irregularities
Perin Exim LLP Vs ITO
(2026) TaxCorp(LJ) 37708 (HC-GUJARAT) · Section 148
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Chennai ITAT Upholds Extinguishment of Tax Dues Post-NCLT Resolution Plan Approval; Rejects Revenue’s Miscellaneous Application Citing Lack of Participation in Insolvency Proceedings
Karaikal Port Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37707 (ITAT-CHENNAI) · Section 254(2)
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Mumbai ITAT Overturns Section 68 Addition: Holding Company’s Nil Income Not Ground for Rejecting Share Capital Explanation Without Tangible Evidence
Equifax Credit Information Services Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 37706 (ITAT-MUMBAI) · Section 69
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Hyderabad ITAT Remands Case for Fresh Adjudication: CIT(A) Order Set Aside for Breach of Rule 46A in Admission of Additional Evidence
South Asian Ceramic Tiles Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37705 (ITAT-HYDERABAD)
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Delhi ITAT Nullifies Reassessment under Section 148 for Lack of Jurisdiction and Absence of Independent Satisfaction; Non-Transferral Jurisdiction Fatal to Revenue’s Case
Raj Bhagwan Bansal Vs Income Tax Officer
(2026) TaxCorp(LJ) 37704 (ITAT-DELHI)
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Ahmedabad ITAT Sets Aside Penalty for Voluntary Survey Disclosure Accepted as Business Income, Emphasizes Strict Construction of Penal Provisions
Radhika Jewellers Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37703 (ITAT-AHMEDABAD)
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Chandigarh ITAT Invalidates Reassessment for Lapse in Sanction by Chief Commissioner After Three-Year Limit
Priya Pahwa Vs The ITO
(2026) TaxCorp(LJ) 37702 (ITAT-CHANDIGARH) · Section 148
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Chennai ITAT Nullifies Rs 15.78 Crore Section 56(2)(x) Addition: Receipt of Shares by Trust Exclusively for Relatives of Settlor Held Non-Taxable after Deed Amendment
VS Trust Vs The ITO
(2026) TaxCorp(LJ) 37701 (ITAT-CHENNAI) · Section 56(2)(x)
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Chandigarh ITAT Upholds Rs. 50 Lakh Addition in Ex-MP’s Hands: HUF Ownership Claim Dismissed for Lack of Evidence, Transparency
Pratibha Singh Vs The ACIT
(2026) TaxCorp(LJ) 37700 (ITAT-CHANDIGARH)
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