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Mumbai ITAT Rules Disallowance Under Section 11 Limited Only to Quantum of Income Diverted to Specified Persons; Remands Case for Fresh Quantification
Anthayya Education Foundation Trust Vs ITO
(2025) TaxCorp(LJ) 35358 (ITAT-MUMBAI) · Section 11
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ITAT Mumbai Clarifies Scope of Section 143(1) Adjustments: No Natural Justice Violation in Absence of Prior Hearing, Remands Disallowances for Fresh Consideration
Kokuyo Camlin Limited Vs CIT-2(1)(1)
(2025) TaxCorp(LJ) 35357 (ITAT-MUMBAI) · Section 143(1)(a)
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Delhi ITAT Invalidates Assessment Order Passed Beyond Limitation Period under Section 153 r.w.s. 254/143(3) by Over 15 Months in Consequence to Tribunal’s Direction
Urjaa Metalics Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35356 (ITAT-DELHI) · Sections 143(3), 153, 254
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Ahmedabad ITAT Affirms PCIT’s Section 263 Revision for Incorrect Penalty Notice in Section 69A Addition; AO’s Error in Penalty Provision Selection Upheld as Prejudicial to Revenue
Vikas Vijay Gupta Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35355 (ITAT-AHMEDABAD) · Section 263
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Bangalore ITAT Clarifies Deduction under Section 80P(2)(a)(i) for Cooperative Societies with Multiple Member Classes; Directs Proportionate Exclusion Only for Non-Compliant Associate Members
Sri Anathapadmanabha Credit Cooperative Society Ltd Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35354 (ITAT-BANGALORE) · Section 80P(2)(a)(i)
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Mumbai ITAT Affirms Section 80IA Deduction to Be Computed on Gross Total Income, Not Restricted to Business Head—Verification Required by AO
Geecee Ventures Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35353 (ITAT-MUMBAI) · Section 80IA
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Madras High Court Clarifies Limitation Period for Block Assessment: Date of Completion of Search under Section 132 Critical, Not Initial Search Date
Vedanta Limited Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 35352 (HC-MADRAS) · Section 132
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Delhi High Court Confirms No Taxable Perquisite on Allotment of 10% Shares in Exchange for Interest in Escort Heart Institute: Revenue’s Appeal Dismissed
Naresh K Trehan Vs CIT
(2025) TaxCorp(LJ) 35351 (HC-DELHI)
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Delhi High Court Mandates Swift Disposal of 8-Year-Old CIT(A) Appeal, Sets Eight-Week Deadline for Decision
Savista Global Solutions Private Limited Vs NATIONAL FACELESS APPEAL CENTRE &ORS.
(2025) TaxCorp(LJ) 35350 (HC-DELHI)
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Delhi High Court Quashes Income Escapement Notice Issued Beyond Limitation under Section 149; Purchase-Sale Transaction of Shares Not Attributable to Relevant Assessment Year
Manjeet Kaur Duggal Vs ITO
(2025) TaxCorp(LJ) 35349 (HC-DELHI) · Section 149(1)(a)
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Delhi ITAT Quashes Section 68 Additions Where Unsecured Loans Were Fully Repaid Through Banking Channels and Onus Discharged by the Assessee
Saroj Rani Vs ITO
(2025) TaxCorp(LJ) 35348 (ITAT-DELHI)
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SAFEMA Tribunal Affirms Benami Attachments: Mastermind’s Manipulative Land Acquisitions Unravelled Under Amended Benami Law
Hemraj Dhobhi Vs The Initiating Officer
(2025) TaxCorp(LJ) 35347 (ITAT-DELHI)
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Mumbai ITAT Quashes Section 68 Addition as Tax Paid on Declared Gross Receipts, Revises AO and CIT(A) Findings in ‘Raju Auto Garage’ Case
Ramel Ajit Singh Vs Income Tax Officer
(2025) TaxCorp(LJ) 35346 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Rules Tenancy Surrender Taxable under Capital Gains, Not Section 56(2)(x)(b)(B); Deduction under Section 54F Allowed
Vasant Nagorao Barabde Vs DCIT
(2025) TaxCorp(LJ) 35345 (ITAT-MUMBAI) · Section 56(2)(x)(b)(B)
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Madras High Court Permits Section 80IB Deduction for AY 2006-07 Despite Return Filing Omission; Restriction under Section 80AC Applies Prospectively from AY 2007-08
Coromondel Cabeles P. Ltd Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 35344 (HC-MADRAS) · Section 80IB
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Madras High Court Rules Factory-Grown Button Mushroom Income Not Exempt as ‘Agricultural Income’ under Section 10(1); Clarifies Scope of Section 2(1A) Definition
British Agro Products (India) Pvt. Ltd Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35343 (HC-MADRAS)
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Madras High Court Denies Section 11(4A) Exemption to Microfinance Entity, Citing Lending Business as Non-Charitable
Kalanjiam Development Financial Services Vs Income Tax Officer
(2025) TaxCorp(LJ) 35342 (HC-MADRAS)
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Delhi High Court Upholds Deletion of Addition under Section 68; Recognizes Taxation of Inflated Purchase Proceeds in Hands of Group Entity
R B Farms And Estates Pvt. Ltd Vs PCIT
(2025) TaxCorp(LJ) 35341 (HC-DELHI)
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Delhi ITAT Curtails PCIT’s Revisional Power Under Section 263 in DLF Home Developers Case: Upholds AO’s Plausible Assessment
DLF Home Developers Limited Vs Pr.CIT
(2025) TaxCorp(LJ) 35340 (ITAT-DELHI)
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Mumbai ITAT Rules Taxability of Share Rights Entitlement Gains Under India-Saudi Arabia DTAA – Gains Taxable Only in Saudi Arabia
General Organization for Social Insurance Vs ACIT(IT)
(2025) TaxCorp(LJ) 35339 (ITAT-MUMBAI)
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