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Bombay High Court Overturns NFAC Assessment for Breach of Natural Justice: One-Day Response Window and Ignoring Assessee’s Objections Invalidates Rs. 1.59 Crore Addition
Vibgyor Vinimay Private Limited Vs Additional/Joint/Deputy/Assistant Comissioner of Income Tax/Income tax Officer
(2025) TaxCorp(LJ) 35400 (HC-BOMBAY)
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Madras High Court Clarifies Limitation Period for Final Assessment Order Under Section 144C(13) Hinges on Actual Receipt by Jurisdictional AO, Not Mere Upload on ITBA Portal
Extreme Networks India Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35399 (HC-MADRAS) · Section 144C(13)
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Royalty Income Not Actually Received or Accrued Cannot Be Taxed Merely Due to TDS Deduction—Addition Deleted but Income Deemed Under Section 198
Weir Mineral (India) Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 35398 (ITAT-DELHI)
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Mumbai ITAT Permits Set-Off of Indian PE Losses Against ECB Interest Income for Abu Dhabi Commercial Bank Under India-UAE DTAA
Abu Dhabi Commercial Bank PJSC Wework India Management Private Limited Vs DCIT
(2025) TaxCorp(LJ) 35397 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Reassessment for Absence of Proper Sanction under Section 151(1) in Post-Four Year 147 Proceedings Following Section 143(3) Assessment
Vijaysingh Madhavrao Patwardhan Vs Asst. CIT-26(1)
(2025) TaxCorp(LJ) 35396 (ITAT-MUMBAI) · Section 151(1)
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ITAT Bangalore Quashes Section 14A Disallowance for Lack of Exempt Income, Affirms Prospective Application of 2022 Explanation
Indus Valley Properties Private Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35395 (ITAT-BANGALORE) · Section 14A
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ITAT Mumbai Quashes Penalty Under Section 271(1)(c) on Estimated Income Addition Where Genuineness of Purchases Not Disputed
Trustar Diamond Vs ITO
(2025) TaxCorp(LJ) 35394 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Permits Set-Off of STCL from STT-Paid Shares Against STCG on Other Assets, Rejects Revenue’s Objection on Differential Tax Rates
iShares ESG Aware MSCI ETF Vs DCIT
(2025) TaxCorp(LJ) 35392 (ITAT-MUMBAI)
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Pune ITAT Invalidates Section 148 Notice: Assessee's Share Below Rs. 50 Lakhs Threshold—Reassessment Proceedings Held Void Due to Incorrect Information and Lack of Inquiry
Vaishali Keshav Kulkarni Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35391 (ITAT-PUNE) · Section 149(1)(b)
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ITAT Bangalore Rules in Favour of Assessee: Deductions under Chapter VIA Must Be Allowed When Denied Option of New Tax Regime under Section 115BAC
Hemavathi Nayak Talwar Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35390 (ITAT-BANGALORE)
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Mumbai ITAT Upholds Deemed Dividend Addition Under Section 2(22)(e) Based on Substantial Shareholding and Questionable ROC Filings
Ajay S Dhumal Vs ITO-26(2)(4)
(2025) TaxCorp(LJ) 35389 (ITAT-MUMBAI)
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Gujarat High Court Invalidates Section 148 Notice for AY 2016-17: Reassessment Held Unlawful Due to Mere Change of Opinion on Capital Asset Classification
Aditya Hemang Patel Vs The ITO
(2025) TaxCorp(LJ) 35388 (HC-GUJARAT)
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Bombay High Court Sets Aside Reassessment Order for Breach of Natural Justice; Revenue Barred from Further Action Pending Proper Disposal of Assessee’s Objections
Kalpesh R. Varia HUF Through Karta Vs Income Tax Officer
(2025) TaxCorp(LJ) 35387 (HC-BOMBAY)
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Mumbai ITAT Allows Deduction of BSE/NSE and SEBI Charges Paid by Goldman Sachs (India) Securities, Distinguishes Non-Statutory Violations from Penal Payments
Goldman Sachs (India) Securities Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35386 (ITAT-MUMBAI)
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Delhi ITAT Rules Section 50 Inapplicable: Sale of Shares via Put Option Cannot Be Treated as Sale of Underlying Assets for STCG Purposes
Sangita Kshetry Vs ACIT
(2025) TaxCorp(LJ) 35385 (ITAT-DELHI)
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Ahmedabad ITAT Affirms CIT(A)’s Deletion of ₹3.5 Crore Addition under Section 68: Presumption by AO Not a Substitute for Evidence in Property Advance Case
Leela News Network Private Limited Vs The ACIT
(2025) TaxCorp(LJ) 35384 (ITAT-AHMEDABAD)
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ITAT Bangalore Orders Re-examination of Additions under Sections 69 and 56; Holds Non-Resident’s Procedural Lapse Not Willful, Permits Filing of Additional Evidence
Shri Gaurav Banerjee Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35383 (ITAT-BANGALORE)
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ITAT Mumbai Quashes Section 68 Addition on Cash Deposits During Demonetisation Citing Lack of Investigation and Reliance on Ad-Hoc Formula
Dhanaji Budhaji & Co. Vs Income Tax Officer
(2025) TaxCorp(LJ) 35382 (ITAT-MUMBAI) · Section 68
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Delhi ITAT Sets Aside CIT(A) Order for Non-Compliance with Rule 46A(3); Directs Fresh Adjudication Ensuring Due Process for Additional Evidence
MG Housing Pvt Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 35381 (ITAT-DELHI) · Section 250(4)
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ITAT Bangalore Quashes Deemed Dividend Addition Under Section 2(22)(e); Finds Cash Seizure Merely Custodial, Not Personal Benefit
Dr. HM Venkatappa Vs The Dy.Commissioner of Income Tax
(2025) TaxCorp(LJ) 35380 (ITAT-BANGALORE)
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