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Ahmedabad ITAT Confirms Section 54F Deduction: Cost of House Purchase and Subsequent Renovation Both Eligible
Vinodbhai Chhaganbhai Tamboli Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38684 (ITAT-AHMEDABAD) · Section 54F
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Mumbai ITAT Bars AO from Rectification Under Section 154 to Alter Tax Rate on Sec. 244A Interest, Upholds 7.5% DTAA Rate for Mauritius Resident
Taj TV Limited Vs DCIT
(2026) TaxCorp(LJ) 38683 (ITAT-MUMBAI) · Section 154
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Delhi ITAT Directs 25% Corporate Tax Rate for Company Failing to File Form 10-IC, Cites Turnover Below Rs. 400 Crore for AY 2017-18
Rajasthan Pulses Private Limited Vs DDIT
(2026) TaxCorp(LJ) 38682 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Denies Shapoorji Pallonji Group Co. (Infrastructure) Business Loss and Interest Deduction, Cites Colourable Devices and Circular Transactions
Shapoorji Pallonji Infrastructure Gujarat Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38681 (ITAT-AHMEDABAD)
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ITAT Mumbai Mandates Grant of Section 12AB Registration to Trust Despite Non-Commencement of Activities; Charitable Nature of Objects Held Sufficient
Mewari Tolly Charitable Trust Vs CIT
(2026) TaxCorp(LJ) 38680 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Rules Rs 11,003.17 Crore Expenditure on Network QoS as Revenue, Not Capital; Disallowance on Reliance Jio Overturned
Reliance Jio Infocomm Limited Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38679 (ITAT-MUMBAI)
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Ahmedabad ITAT Rules AO Exceeded Section 154 Powers in Reducing Indexed Cost Post Compulsory Land Surrender to AUDA: Factual and Legal Complexity Precludes Rectification
Rameshbhai Babubhai Patel Vs ACIT
(2026) TaxCorp(LJ) 38678 (ITAT-AHMEDABAD) · Section 154
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ITAT Constitutes Five-Member Special Bench to Resolve Conflicting Jurisprudence on Nature and Validity of Section 153D Approval in Search Assessments
Jyoti Hospitals Pvt. Ltd Vs Income tax Appellate Tribunal Allahabad
(2026) TaxCorp(LJ) 38677 (ITAT-ALLAHABAD) · Section 153D
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Delhi ITAT Annuls Section 270A Penalty on Discovery Networks—Penalty Cannot Be Imposed on Fully Disclosed, Debatable Receipts Adjusted under MAP
Discovery Networks Asia-Pacific Pte Limited Vs ACIT
(2026) TaxCorp(LJ) 38676 (ITAT-DELHI) · Section 270A
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SAFEMA Tribunal Holds Conscious Participation by Share Allottees Excludes Benami Character under Section 2(9)(C) of PBPTA, Rejects Revenue’s Appeals on Provisional Attachment
R. Bharathi & Anr Vs DCIT
(2026) TaxCorp(LJ) 38675 (ITAT-DELHI) · Section 2(9)(C)
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ITAT Kolkata Clarifies Section 56(2)(vii)(b) Applicability: Addition Must Reflect Actual Investment Share in Joint Property Purchase
Ruby Shome Vs ITO
(2026) TaxCorp(LJ) 38674 (ITAT-KOLKATA) · Section 56(2)(vii)(b)
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Mumbai ITAT Endorses Composite Flat Deduction Under Sections 54 and 54F: Amalgamation of Two Residential Properties for Capital Gains Exemption Upheld
Amit Mahendrakumar Mehta Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38673 (ITAT-MUMBAI) · Section 54
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Delhi ITAT Upholds Denial of Section 10(46) Exemption for Non-Notification Despite Pending Writ; Stresses Need for Specific Court Stay
Delhi State Industrial & Infrastructure Development Corporation Ltd Vs DCIT
(2026) TaxCorp(LJ) 38672 (ITAT-DELHI) · Section 10(46)
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Delhi ITAT Rules Salary Reimbursement to Seconded Employees Not Taxable as FTS: Employer-Employee Relationship with Indian Entity Crucial in Honda R&D Case
Honda R&D Company Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38671 (ITAT-DELHI)
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Ahmedabad ITAT Rules Out Section 68 Addition on Sundry Creditors: Assessee’s Evidence of Identity, Creditworthiness, and Repayment Decisive
Pallavi Nileshbhai Shah Vs. The Income Tax Officer
(2026) TaxCorp(LJ) 38670 (ITAT-AHMEDABAD) · Section 68
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Delhi ITAT Affirms Proportionate Section 80IB(10) Deduction for Housing Projects with Mixed Unit Sizes, Clarifies approval and Commercial Area Criteria
Mahagun (India) Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38669 (ITAT-DELHI) · Section 80IB(10)
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Ahmedabad ITAT Rules AO Cannot Use Section 154 to Recharacterize Surveyed On-Money Receipts as Unexplained Income under Section 69A; Upholds Business Income Treatment
Sudarshan Status Corporation Vs DCIT
(2026) TaxCorp(LJ) 38668 (ITAT-AHMEDABAD) · Section 154
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Chennai ITAT Mandates Realistic FMV Assessment under Section 50CA, Disallows Mechanical Valuation of Shares in Insolvent Company
Rajasehar Buvaneswari Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38667 (ITAT-CHENNAI)
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Ahmedabad ITAT Rules Cash Deposits during Demonetization Period as Explained Business Receipts, Not Unexplained Money under Section 69A
Krishna Petroleum Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38666 (ITAT-AHMEDABAD) · Sections 69A
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ITAT Bangalore Remands Section 80G Approval Application Back to CIT(E); Affirms No Bar on Re-Filing and Stresses Approval Date Linked to Fresh Application
Mohammediya Educational Trust Vs ITO
(2026) TaxCorp(LJ) 38665 (ITAT-BANGALORE) · Section 80G
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