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Mumbai ITAT Invalidates Reassessment Beyond Three Years as Escaped Income Falls Below ₹50 Lakh Threshold Under Section 149(1)(b)
Ankita Ashok Wairkar Vs ITO
(2025) TaxCorp(LJ) 35420 (ITAT-MUMBAI)
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ITAT Mumbai Rules Exchange Gain on Imported Machinery Forms Part of Asset Cost, Deletes Section 143(1) Adjustment on Section 43A Exemption
Mahakoshal Refractories Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35419 (ITAT-MUMBAI) · Section 43A
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Ahmedabad ITAT Quashes Section 68 Addition: Acceptance of Partial Loan Repayment through Banking Channels Proves Discharge of Assessee’s Onus
Shani Prahladbhai Patel Vs The DCIT
(2025) TaxCorp(LJ) 35418 (ITAT-AHMEDABAD) · Section 68
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Rajkot ITAT Invalidates Reassessment for Jurisdictional Defects; Quashes Proceedings for Non-Compliance with Section 149(1)(b)
Mukesh Manekchand Sheth Vs The DCIT, ACIT
(2025) TaxCorp(LJ) 35417 (ITAT-RAJKOT) · Section 149(1)(b)
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Visakhapatnam ITAT Holds Mere Penny Stock Allegations Insufficient; LTCG Exemption Upheld under Section 10(38) Absent Direct Evidence of Manipulation
Ashok Kumar Agrawal Vs DCIT
(2025) TaxCorp(LJ) 35416 (ITAT-VISAKHAPATNAM)
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Mumbai ITAT Quashes Section 148 Reopening and Section 68 Addition Where Reassessment Triggered by Unreliable and Unsubstantiated Information; Assessee’s Appeal Allowed
Vidarbha Mining Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35415 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rejects Section 69A Addition: Criticizes AO for Mathematical Extrapolation Based on Two Bills Without Cross-Verifying Transferee’s Books
Vividham Sweets & Dry Fruits Vs DCIT
(2025) TaxCorp(LJ) 35414 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Quashes Retrospective Cancellation of Trust Registration by PCIT(Central) Due to Lack of Jurisdiction and Non-Applicability of Section 12AB(4) to Prior Assessment Years
Lala Sher Singh Memorial Jeevan Vigyan Trust Society Vs PCIT
(2025) TaxCorp(LJ) 35413 (ITAT-DELHI)
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Mumbai ITAT Reprimands Assessee for Suppressing Material Facts; Imposes ₹100 Token Cost for Lack of Diligence in Appeal Effect Proceedings
Tata AIA Life Insurance Company Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35412 (ITAT-MUMBAI)
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Kerala High Court Invalidates Delayed Assessment Orders: Upholds Mandatory Time Limit under Section 144C(13) for DRP-Directed Cases
IBS Software Services Private Limited Vs The CIT
(2025) TaxCorp(LJ) 35411 (HC-KERALA) · Section 144C
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Madras High Court Reiterates Limited Judicial Review Over ITSC Orders; Revenue’s Appeal Against Settlement Commission Decision Set Aside Due To Sufficient Disclosure
Dr. Kamala Selvaraj Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35410 (HC-MADRAS)
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Mumbai ITAT Affirms Exclusion of IFC Dividend from DDT Base Owing to Statutory Immunity Under IFC Act, 1958
Polycab India Limited Vs The ACIT
(2025) TaxCorp(LJ) 35409 (ITAT-MUMBAI)
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Delhi ITAT Confirms Deletion of Bogus Credit Additions under Section 37(1) Citing Complete Documentary Evidence and Revenue's Lack of Contrary Material
Air Charter Services P. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35408 (ITAT-DELHI) · Section 37(1)
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Chennai ITAT Rules UAE Entity’s Income for Design Review Services Non-Taxable in India Due to Absence of FTS Clause and PE under India-UAE DTAA
Castlewick FZE Vs The ACIT
(2025) TaxCorp(LJ) 35407 (ITAT-CHENNAI)
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Mumbai ITAT Affirms Deletion of Disallowances on Foreign Management Fees and IT Support Charges: No TDS Default or Capital Expenditure
Matrix Publicities and Media India Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 35406 (ITAT-MUMBAI)
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Guwahati ITAT Upholds Section 68 Addition: Share Premium Transaction Labeled as Artificial Due to Cash Receipt and Lack of Credible Evidence
Accrecent Way Marketing Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35405 (ITAT-GAUHATI) · Section 68
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ITAT Confirms Disallowance of Cash Payments Exceeding Prescribed Limit Under Section 40A(3); Rejects Assessee’s Plea for Purposive Interpretation Absent Rule 6DD Exemption
Radhika Devcon Private Limited Vs Income Tax Officer
(2025) TaxCorp(LJ) 35404 (ITAT-INDORE) · Section 40A(3)
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Madras High Court Affirms Allowability of Mutual Fund Promotion and IPO Expenditure by Fund Manager; Disallows Revenue's Appeal Against Sahara Asset Management
Sahara Asset Management Company Pvt. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35403 (HC-MADRAS)
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Madras High Court Directs Interim Board to Reconsider Settlement Application; Invalidity Under Section 245D(2C) Not Established Without Adjudication on Disclosure
M. Vedamurthy Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35402 (HC-MADRAS)
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Gujarat High Court Sets Aside Reassessment Proceedings Under Section 148, Citing Lapse of Limitation Period for AY 2014-15
S K Corpration VS ACIT
(2025) TaxCorp(LJ) 35401 (HC-GUJARAT)
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