-
Beneficiary’s Claim for Trust Losses Permissible Only After Trust’s Income or Loss is Determined Under Tax Statute; Matter Remanded to AO for Verification
Indira Kamineni Vs Dy. CIT
(2026) TaxCorp(LJ) 38304 (ITAT-HYDERABAD)
-
Ahmedabad ITAT Affirms Deductibility of Bad Debts Written Off in Commodity Trading under Section 36(1)(vii) and Recognizes Alternative Business Loss Claim under Section 28
Hemant Brothers (Firm) Vs ACIT
(2026) TaxCorp(LJ) 38303 (ITAT-AHMEDABAD)
-
Delhi ITAT Affirms Assessee’s Right to Foreign Tax Credit Despite Delay in Filing Form 67, Holds Rule 128(9) Not Mandatory
Parag Gupta Vs ITO
(2026) TaxCorp(LJ) 38302 (ITAT-DELHI)
-
Madras High Court Clarifies Employer’s TDS Duty: No Fault for Non-Submission of Form 10E by Employees Under VRS Payments; Directs Refund Process Via Fresh Return
Hosur Bata Employees Union Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38301 (HC-MADRAS)
-
Kerala High Court Affirms Validity of Assessment Order Sans Draft Order for Non-Eligible Assessee; Holds Section 144B/144C Draft Order Mandatory Only for ‘Eligible Assessees’ and Finds No Time Bar
M/S.NOEL VILLAS AND APARTMENTS Vs THE ACIT
(2026) TaxCorp(LJ) 38300 (HC-KERALA) · Section 144B
-
Gujarat High Court Holds Reassessment Notice for AY 2015-16 under Section 148 Time-Barred: Distinct Interpretation of ‘Ten-Year Block’ Period Affirmed
MADHAV POWER PRIVATE LIMITED Vs ACIT
(2026) TaxCorp(LJ) 38299 (HC-GUJARAT) · Sections 148, 153A
-
ITAT Mumbai Quashes Bogus Purchase Addition Due to Lack of Concrete Evidence Against Assessee
Pratibha Kalpesh Jadhav Vs ITO
(2026) TaxCorp(LJ) 38298 (ITAT-MUMBAI)
-
Mumbai ITAT Confirms Immediate Deductibility of NCD Discount as Revenue Expenditure, Rejects Revenue’s Amortisation Demand
Anand Rathi Global Finance Limited Vs DCIT
(2026) TaxCorp(LJ) 38297 (ITAT-MUMBAI)
-
Ahmedabad ITAT Limits Addition Under Section 69A to 8% Profit Element on Undisclosed Bank Credits Where Withdrawals Substantiate Business Activity
Ravi Lalwani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38296 (ITAT-AHMEDABAD) · Section 69A
-
Delhi ITAT Restricts Denial of Section 11 Exemption to Specific Violations, Allows Revenue Expense, and Clarifies Form 10B Procedural Error Not Fatal
Krishna Hare Educational Trust Vs ITO
(2026) TaxCorp(LJ) 38294 (ITAT-DELHI) · Sections 11, 13(3)
-
Bangalore ITAT Rules Deduction u/s 54F Permissible for Substantial Structural Additions to Residential Property, Not Limited to New Construction
Kaziyur Narayanan Godha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38293 (ITAT-BANGALORE) · Section 54F
-
Delhi ITAT Quashes PCIT’s Section 263 Order as Time-Barred: Limitation Period Tied to Original Assessment, Not Reassessment
Kulbhushan Mittal Vs PCIT
(2026) TaxCorp(LJ) 38292 (ITAT-DELHI)
-
Mumbai ITAT Affirms Professional Nature of Consultancy Fees to Academic Expert; Upholds Full Taxability of LLP Remuneration in Partner’s Hands
Vidhya Vivek Padgaonkar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38291 (ITAT-MUMBAI) · Sections 44ADA, 194J
-
Guwahati ITAT Orders AO to Re-examine Scheduled Tribe Employee’s Section 10(26) Salary Exemption Claim for Work-from-Home from Meghalaya
Wantei Kupar Warjr Vs ACIT
(2026) TaxCorp(LJ) 38290 (ITAT-GAUHATI)
-
Delhi ITAT Holds Salary for Services Rendered in Australia Not Taxable in India Under Article 15 of India-Australia DTAA; Disallows Foreign Tax Credit Claim
Kapil Gupta Vs ITO
(2026) TaxCorp(LJ) 38289 (ITAT-DELHI)
-
Mumbai ITAT Affirms Exemption of Inland Haul Charges Under Article 8 of India-China DTAA—Composite Transportation Activity Recognized
COSCO Container Lines Vs DCIT
(2026) TaxCorp(LJ) 38288 (ITAT-MUMBAI)
-
Delhi ITAT Orders CIT(E) to Grant 12A & 80G Registration to Oxford and Cambridge Society of India: Scholarship Grants to Indian Students for Overseas Education Do Not Breach Section 11(1)(c)
The Oxford and Cambridge Society of India A-31 Vs CIT
(2026) TaxCorp(LJ) 38287 (ITAT-DELHI) · Sections 12A, 80G
-
Bangalore ITAT Recognizes Section 54F Exemption for Under-Construction Flat Despite Delay in Sale Deed Registration: Substantial Payment Within Statutory Period Sufficient
Viswanathan Padmanabhan Vs Income Tax Officer
(2026) TaxCorp(LJ) 38286 (ITAT-BANGALORE) · Section 54F
-
Mumbai ITAT Quashes Arbitrary 15% Addition on Demonetisation Cash Sales, Affirms Sales Duly Recorded in VAT Returns Cannot Be Treated as Unexplained Deposits without Books Rejection
Mangilal Nemichand Jain Vs ITO
(2026) TaxCorp(LJ) 38285 (ITAT-MUMBAI) · Section 68
-
Delhi ITAT Rules Payments for Overseas Commission and Order Follow-up Not Fee for Technical Services; No TDS Obligation Under Section 195 Without Written Agreement
Ajay Sharma Vs ITO
(2026) TaxCorp(LJ) 38284 (ITAT-DELHI) · Section 195
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.