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Mumbai ITAT Quashes Sec. 56(2)(x) Addition Where Property Consideration Fixed in 2009 Enforced by Civil Court Decree, Despite Higher 2019 Stamp Value
Ashok Zaverchand Dedhia Vs Income Tax Officer
(2026) TaxCorp(LJ) 38724 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules Only Profit Component Taxable in Bogus Purchases Where Sales and Quantitative Records Remain Undisturbed; Disallowance Under Section 40(a)(ia) Deleted for Mere Procedural Lapse
Paresh Vanitlal Shah Vs Income Tax Officer
(2026) TaxCorp(LJ) 38723 (ITAT-MUMBAI)
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Surat ITAT Sets Aside Assessment for Lack of Tangible Section 153D Approval; AO’s Failure to Produce Statutory Approval Letter Proves Fatal
Shri Piyush Ranchhodbhai Patel Vs The ACIT
(2026) TaxCorp(LJ) 38722 (ITAT-SURAT) · Section 153D
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Madras High Court Exonerates Taxpayers in Penny Stock Gains: Revenue’s Section 68 Additions Quashed for Lack of Direct Evidence
Sohanraj Uttamchand Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 38721 (HC-MADRAS)
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Mumbai ITAT Upholds Indexed Cost Benefit on Property Received via HUF Partition; Rules in Favor of Assessee’s Capital Loss Claim and Permits Set-Off Against LTCG
Ashim Ashitbaran Desai Vs DCIT
(2026) TaxCorp(LJ) 38720 (ITAT-MUMBAI) · Section 49(1)(i)
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Mumbai ITAT Rules Statutory Market Fees and Sub-Agent Commissions Not Attract TDS Provisions; Disallows Disallowance under Section 40(a)(ia) for Apex Co-operative Society
The Maharashtra State Co- Op Marketing Federation Limited Vs DCIT
(2026) TaxCorp(LJ) 38719 (ITAT-MUMBAI) · Section 194C
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Delhi ITAT Invalidates PCIT’s Section 263 Revisionary Order Against Sr. Advocate Mukul Rohtagi Due to Lack of Jurisdiction and Absence of ALV Addition for Profession-Used Properties
Mukul Rohatgi Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38718 (ITAT-MUMBAI)
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Mumbai ITAT Confirms No TDS Liability on Year-End Provisions Absent Identified Payees: Relief for Pfizer Ltd.
Pfizer Limited Vs DCIT
(2026) TaxCorp(LJ) 38717 (ITAT-MUMBAI) · Section 201(1)
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Mumbai ITAT Overturns Rs. 5.67 Crore Addition: Recognizes Loan from Partnership Firm as Genuine Transaction Supported by Documentary Evidence
Jaspalsingh Prehladsingh Chandock Vs Deputy Commissioner Of Income Tax
(2026) TaxCorp(LJ) 38716 (ITAT-MUMBAI)
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Ahmedabad ITAT Holds Notional Rental Income on Developer’s Unsold Stock-in-Trade Not Taxable Under Section 22, Deletes Addition of Rs. 25.28 Lakh
Sharad Kanaiyalal Shah Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38715 (ITAT-AHMEDABAD) · Sections 22, 23
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Mumbai ITAT Rules Payments Towards Club House Charges, Corpus Fund, and Municipal Taxes Form Integral Part of Cost of Acquisition, Orders Recalculation of Capital Gains
Divya Kumar Bhisham Sawilani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38714 (ITAT-MUMBAI) · Section 48
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Mumbai ITAT Quashes Addition for Alleged Client Code Modification Abuse, Citing Lack of Concrete Evidence and Factual Link to Assessee’s Transactions
Ganita Technologies & Services Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38713 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Right to Set-Off and Carry Forward Capital Losses Against Gains on Shares Acquired Post-April 2017 under DTAA Provisions
Apoletto Asia Ltd Vs DCIT
(2026) TaxCorp(LJ) 38712 (ITAT-MUMBAI)
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Mumbai ITAT Rules: Section 11(2) Accumulated Income Applied for Charity Not Taxable under Section 115BBI—Reporting Errors in ITR Cannot Create New Tax Liabilities
Council For Fair Business Practices Vs Income Tax Officer
(2026) TaxCorp(LJ) 38711 (ITAT-MUMBAI) · Section 11(2)
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Gujarat High Court Upholds ITAT’s Grant of Section 80IE Deduction to Sun Pharma Sikkim: Finds No Reconstruction or Splitting Up of Existing Business
Sun Pharma Sikkim Vs The PCIT
(2026) TaxCorp(LJ) 38710 (HC-GUJARAT) · Section 80IE
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Kolkata ITAT Rules Cash Deposits by Authorised Money Changer as Business Receipts, Not Unexplained Income under Section 69A Despite KYC Discrepancies
LKPS Forex Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38709 (ITAT-KOLKATA) · Section 69A
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Chandigarh ITAT Confirms Taxability of Interest on Enhanced Compensation as ‘Other Sources’ Income; Directs 50% Statutory Deduction under Section 57(iv)
Sudershan Kumar Garg Vs The ITO
(2026) TaxCorp(LJ) 38708 (ITAT-CHANDIGARH) · Section 56(2)(viii)
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Mumbai ITAT Quashes Section 68 Addition—Documented Loan Transactions Found Genuine Despite Third-Party Allegations
DICET Creative Ventures (India) Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38707 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Rules Pre-Schooling as ‘Education’ under Section 2(15), Sets Aside Rejection of Charitable Registration Despite Absence of Affiliation
Hans Foundation Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38706 (ITAT-DELHI) · Section 2(15)
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Delhi High Court Directs Grant of TDS Credit and Refund to Assessee for Bona Fide Delay in Return Filing Due to Pending Advance Ruling, Despite Procedural Lapse
Late Sh. Dipankar Mohan Ghosh Vs The CIT
(2026) TaxCorp(LJ) 38705 (HC-DELHI)
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