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Ahmedabad ITAT Sets Aside Mechanical Denial of Section 80G Approval, Orders Fresh Consideration by CIT(E) for Independent Assessment
Aruna Kishor Foundation Vs CIT(Exemption)
(2026) TaxCorp(LJ) 37588 (ITAT-AHMEDABAD) · Sections 12AB, 80G
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Patna ITAT Orders AO to Reconsider Section 54F Exemption Despite Incorrect Claim, Citing Judicial Precedents and Assessee’s Eligibility
Seema Srivastava Vs ITO
(2026) TaxCorp(LJ) 37587 (ITAT-PATNA)
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Mumbai ITAT Rules Enhanced Stamp Duty for Delay Not Penal; Deduction Allowed to Birla Infrastructure Under Section 37(1)
Birla Infrastructure Limited Vs DCIT
(2026) TaxCorp(LJ) 37586 (ITAT-MUMBAI)
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Section 69A Addition on Foreign Loan Repayment Remitted to NRI's Indian Account Deleted; Revenue's Unexplained Deposit Allegation Fails Due to Proper Documentation
Kuldeep Marwah Vs DCIT
(2026) TaxCorp(LJ) 37585 (ITAT-DELHI)
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Delhi ITAT Upholds Addition under Section 69A for Unexplained Cash Based on Search Documents: Presumptions under Sections 132(4A) and 292C Apply to Co-Owner Despite Seizure from Third Party
Upkar Mani Vs ACIT
(2026) TaxCorp(LJ) 37584 (ITAT-DELHI) · Sections 132(4A), 292C
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Pune ITAT Prioritizes Substantial Justice Over Procedural Lapse: Delay of 374 Days in Assessee’s Appeal Condoned, Case Remanded for Fresh Adjudication of Rs. 6.66 Crore Unexplained Cash Deposit Addition
Deepali Dilip Dhumale Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37583 (ITAT-PUNE)
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Mumbai ITAT Upholds Exclusion of TUF Scheme Interest Subsidy from Book Profits under Section 115JB, Affirms Capital Receipt Nature
Alok Industries Ltd Vs ACIT-6(1)(1)
(2026) TaxCorp(LJ) 37582 (ITAT-MUMBAI) · Section 115JB
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Allahabad High Court Invalidates Search Authorization under Section 132: Absence of Tangible Information or Reason to Believe Renders Search Illegal
Pramod Swarup Agarwal Vs Prin. Director of Income Tax
(2026) TaxCorp(LJ) 37581 (HC-ALLAHABAD)
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ITAT Bangalore Quashes Section 43B GST Disallowance Due to Rectified Tax Audit Report and No GST Expense Claimed; Relief Also Granted on PF Payment Due Date Falling on Holiday
CAST Software India Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37580 (ITAT-BANGALORE) · Section 43B
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Chandigarh ITAT Reinstates Trust’s Section 12A Registration, Rebukes CIT(E) for Lack of Specific Violations and Evidentiary Basis
Maharaja Jagat Singh Medical Relief Society Vs The CIT
(2026) TaxCorp(LJ) 37519 (ITAT-CHANDIGARH) · Section 12A
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ITAT Mumbai Rejects Revenue’s Bid for Substantive Review in Slump Sale Dispute, Affirms Limited Scope of Rectification Jurisdiction
Sodexo Facilities Management Services India Ltd Vs The DY. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37518 (ITAT-MUMBAI)
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Delhi ITAT Quashes Additions Based on Unsubstantiated Loose Sheets in Third-Party Search; Upholds Jurisdiction under Section 153A
Shri Dheeraj Chaudhary Vs The A.C.I.T.
(2026) TaxCorp(LJ) 37517 (ITAT-DELHI) · Section 153A
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Madras High Court Dismisses Revenue’s Appeal on Section 12A Registration as Moot Following Section 12AB Regime and Subsequent Reversal
Sri Mariamman Educational Vs Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37516 (HC-MADRAS) · Section 12A
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Punjab & Haryana High Court Upholds Income Addition on Unsigned Stock Statements Submitted to Bank—Assessee’s Failure to Disprove Authenticity is Decisive
Loomba Manufacturing Syndicate Ludhiana Vs CIT
(2026) TaxCorp(LJ) 37515 (HC-P&H)
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Delhi High Court Upholds No Disallowance Under Section 40(a)(i) for External Development Charges Not Claimed as Expenditure by Assessee
Bharti Land Limited Vs PCIT
(2026) TaxCorp(LJ) 37514 (HC-DELHI) · Section 40(a)(i)
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Delhi ITAT Quashes Section 69C Addition as Books Substantiate Source of Expenditure; Adverse Inference Barred Due to Non-reply to Section 133(6) Notices
Ritu Bhandula Vs ITO
(2026) TaxCorp(LJ) 37513 (ITAT-DELHI) · Section 69
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Delhi ITAT Rules: No Section 69A Addition for Ex-Manager Without Direct Evidence of Personal Receipt of Funds from 636 Investors
Uday Kumar Vs Income Tax Officer
(2026) TaxCorp(LJ) 37512 (ITAT-DELHI) · Section 69A
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Delhi High Court Affirms: Reassessment Based Solely on Audit Opinion Invalid under Section 148, Upholds ITAT in NTPC Case
NTPC Ltd. Vs PCIT
(2026) TaxCorp(LJ) 37511 (HC-DELHI)
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Delhi High Court Directs Issuance of ‘Nil’ Withholding Certificate under Section 197, Rebukes Revenue’s Delay and Mechanical Refusal Despite Previous Judicial Order
Aecom Intercontinental Holdings Uk Ltd Vs ACIT
(2026) TaxCorp(LJ) 37510 (HC-DELHI) · Section 197
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Bombay High Court Overturns Revenue's Rejection of Condonation Application for 50-Day Delay in Form 10B Filing, Reinforces Liberal Approach to ‘Genuine Hardship’ under Section 119(2)(b)
Dawat E Islami Hind Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 37509 (HC-BOMBAY) · Section 11
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