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Amritsar ITAT Affirms Eligibility of Section 80-IA Deduction Despite Delay in Filing Form 10CCB, Holds Filing Before Assessment Completion is Sufficient
Universal Biomass Energy Pvt. Ltd. Vs NFAC
(2025) TaxCorp(LJ) 36475 (ITAT-AMRITSAR)
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Mumbai ITAT Allows Full Depreciation on Office Premises Registered Mid-Year Despite Deferred Payment: Section 32 Revisited
New Rampgreen Technologies Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36474 (ITAT-MUMBAI)
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Telangana High Court Rules Routine Business Payments to Parent Company Not 'Deemed Dividend' under Section 2(22)(e); Quashes ITAT Remand Order Relying on CBDT Circular and Judicial Precedents
Prasad Film Laboratories Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36473 (HC-AP) · Section 2(22)(e)
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Bombay High Court Directs CIT(E) to Condone Delay in E-Verification of Audit Report for Charitable Trust, Emphasizes Justice-Oriented Approach
Kotak Family Foundation Vs CIT
(2025) TaxCorp(LJ) 36472 (HC-BOMBAY)
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Gujarat High Court Invalidates Reassessment Notice under Section 148 for AY 2016-17 Due to Time Bar Post Supreme Court’s Rajeev Bansal Ruling
Saroj Predhiman Kaw Vs DCIT
(2025) TaxCorp(LJ) 36471 (HC-GUJARAT) · Sections 148A(b), 148
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Gujarat High Court Sets Aside Faceless Assessment for Non-Compliance with SOP on Section 142(1) Notices; Mandates Fresh Assessment After Physical Notice
Hiraben Pragjibhai Tala Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer & Anr.
(2025) TaxCorp(LJ) 36470 (HC-GUJARAT)
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Bombay High Court Invalidates BPCL Reassessment: Absence of Material Non-Disclosure Bars AO from Reopening After Four Years
Bharat Petroleum Corporation Ltd. Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36469 (HC-BOMBAY)
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Interest Disallowance Under Section 40(a)(ia) Unwarranted Where Business Income Declared on Presumptive Basis Under Section 44AD: Ahmedabad ITAT
Rushabh Rameshbhai Prajapati Vs DCIT
(2025) TaxCorp(LJ) 36468 (ITAT-AHMEDABAD) · Section 40(a)(ia)
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Mumbai ITAT Sets Aside Section 263 Revision as Assessment Order Against Amalgamating Bank Cannot Prejudice Amalgamated Entity Post-Merger
Union Bank of India Vs DCIT
(2025) TaxCorp(LJ) 36467 (ITAT-MUMBAI) · Section 263
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Mumbai ITAT Affirms Taxpayer’s Right to Opt for Section 115BAC in Current Year Despite Prior Year Denial Due to Procedural Delay
Madan Lachhmandas Asrani Vs ITO
(2025) TaxCorp(LJ) 36466 (ITAT-MUMBAI) · Section 115BAC
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Mumbai ITAT Affirms Disallowance of Loan Interest Deduction Where Interest Charged to Related Parties Was Below Arm’s Length Rate
Jackie Mahesh Vora Vs ACIT
(2025) TaxCorp(LJ) 36465 (ITAT-MUMBAI)
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Madras High Court Rebukes Revenue, Orders Swift Refund with Interest and Halts Recovery Against Greaves Electric After 20% Tax Deposit Compliance
Greaves Electric Mobility Limited Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36464 (HC-MADRAS)
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Gujarat High Court Sets Aside Revenue’s Rejection of Delay Condonation, Orders Reconsideration for Refund Claim Owing to Medical Hardship and Procedural Lapse
Monica Elande Vs CIT
(2025) TaxCorp(LJ) 36463 (HC-GUJARAT)
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Bombay High Court Invalidates Section 148 Notice: Reassessment Proceedings Held Impermissible as Mere Change of Opinion in Absence of Non-disclosure by Trust
Symbiosis Open Education Society Vs Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36462 (HC-BOMBAY) · Section 147
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Delhi ITAT Affirms Capital Gains Tax Exemption for Mauritius-Based Essar Com on Vodafone Essar Share Sale, Finds No Evidence of Sham Arrangement
Essar Com Limited Vs ACIT
(2025) TaxCorp(LJ) 36461 (ITAT-DELHI)
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Bangalore ITAT Quashes Penalties Under Sections 271(1)(c) and 271B Against Charitable Trust After Denial of Exemption under Sections 11 and 12
Dakshina Kannada Nirmithi Kendra Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36460 (ITAT-BANGALORE) · Sections 271(1)(c), 271B
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Madras High Court Voids Section 148A Notices Issued by Jurisdictional Officer, Mandates Strict Adherence to Faceless Scheme
TVS Credit Services Limited Vs DCIT
(2025) TaxCorp(LJ) 36459 (HC-MADRAS)
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Mumbai ITAT Upholds Tata Sons’ Right to Section 115BBA Benefit Despite Dispute on Form 10-IC E-Filing Authentication
Tata Sons Pvt. Ltd Vs ACIT-2(3)(1)
(2025) TaxCorp(LJ) 36458 (ITAT-MUMBAI) · Section 115BBA
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Bangalore ITAT Rules: Sale of Embedded Software and Hardware Support Not Taxable as Royalty or FTS under India-Ireland DTAA
Arista Networks Limited Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36457 (ITAT-BANGALORE)
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Mumbai ITAT Confirms Allowability of ‘Downside on Sale of Flats’ as Business Expenditure: Transactions with Developer Held Genuine under Section 69C
Scal Services Limited Vs ACIT
(2025) TaxCorp(LJ) 36456 (ITAT-MUMBAI) · Section 69C
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