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Calcutta High Court Upholds Validity of Reassessment Based on Unexplained Bank Credit; Tribunal’s Order Overturned in Case Involving ₹1 Crore Transaction with Shell Company
Event Developers P. Ltd. Vs PCIT
(2025) TaxCorp(LJ) 35338 (HC-CALCUTTA)
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Delhi High Court Overturns Reassessment for Alleged Penny Stock Gains in DMC Shares, Citing Lack of Specific Evidence and Independent Application of Mind
CNB FINWIZ LTD Vs DCIT
(2025) TaxCorp(LJ) 35337 (HC-DELHI)
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Delhi High Court Sets Aside Section 153C Notice for AY 2021-22: Absence of Incriminating Material Fatal to Reassessment Proceedings
Panch Tatva Promoters Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35336 (HC-DELHI) · Section 153C
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Gujarat High Court Orders Revenue to Condone Delay in ITR for Non-Resident Seller Affected by COVID-19 Travel Restrictions; Refund of TDS Directed
Sunil Kumar Dalichand Bilakhia Vs CIT
(2025) TaxCorp(LJ) 35335 (HC-GUJARAT)
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Gauhati High Court Affirms Section 10(26) Exemption for Scheduled Tribe Member Working in Notified Area, Regardless of Original Domicile
Chyawan Prakash Meena Vs The CIT
(2025) TaxCorp(LJ) 35334 (HC-GAUHATI) · Section 10(26)
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Delhi High Court Upholds Revenue’s Revisionary Powers: Assessment Order Set Aside for Lack of Inquiry and Verification of Sundry Creditors
Delhi Gurgaon Super Connectivity Ltd Vs PCIT
(2025) TaxCorp(LJ) 35333 (HC-DELHI) · Section 263
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Gujarat High Court Sets Aside AO’s Assessment for Denial of Cross-Examination Despite Explicit Judicial Directions
Maa Padmavati Exports Vs THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR.
(2025) TaxCorp(LJ) 35332 (HC-GUJARAT)
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Chhattisgarh High Court Rules Revenue’s Disallowance of Delayed ESI/EPF Deposit under Section 143(1)(a) as Legally Unsustainable in Light of Debatable Jurisprudence
Raj Kumar Bothra Vs Deputy Commissioner Of Income Tax
(2025) TaxCorp(LJ) 35331 (HC-CHHATTISGARH) · Section 143(1)(a)
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Mumbai ITAT Rules Mesne Profits Received by Housing Society as Non-Taxable Capital Receipt Following Divergent High Court Views
Vile Parle Prarthana CHS Ltd Vs ACIT
(2025) TaxCorp(LJ) 35330 (ITAT-MUMBAI)
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Bangalore ITAT Nullifies Penalty under Section 271D: Cash Received on Property Sale Prior to 269SS Amendment Not a Contravention
Bhavanishanker Naik Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35329 (ITAT-BANGALORE) · Section 269SS
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Mumbai ITAT Affirms Deletion of Penalty on Estimated Purchase Disallowance Under Section 271(1)(c); Rules No Penalty Where Additions are Based on Estimation
Chetan Pravin Chitalia Vs ACIT
(2025) TaxCorp(LJ) 35328 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Upholds Purchase Authenticity: Additions for Alleged Bogus Purchases Quashed Where Assessee Substantiated Transactions with Documentary Evidence
Mangalam Drugs & Organics Ltd Vs ITO
(2025) TaxCorp(LJ) 35327 (ITAT-MUMBAI)
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ITAT Bangalore Nullifies Ex-Parte CIT(A) Order Passed During COVID-19; Delay in Filing Appeal Condoned Due to Employee Exit and Statutory Notice Issues
Khajiabdul Karimsab Anwar Bhasha Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35326 (ITAT-BANGALORE)
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ITAT Chennai Affirms Deduction Under Section 35(2AB) for Pre-Amendment Expenditure, Rejects DSIR’s Expenditure Quantification as Binding for AY 2016-17
Carborundum Universal Limited Vs The ACIT
(2025) TaxCorp(LJ) 35325 (ITAT-CHENNAI)
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Retrospective Cancellation of 12A Registration Quashed by Delhi ITAT: Powers to Withdraw on “Specified Violations” Effective Only from April 1, 2022
Human Welfare Foundation Vs DCIT
(2025) TaxCorp(LJ) 35324 (ITAT-DELHI) · Section 12AB(4)
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Mumbai ITAT Confirms 200% Penalty for Misreporting Income Based on Suppressed Sales; Directs Recalculation in Light of Reduced Addition and Imposes Additional Cost on Non-Cooperative Assessee
Hotel Galaxy Thane Vs ACIT
(2025) TaxCorp(LJ) 35323 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Addition for Bogus Purchases and VAT Evasion, Citing Failure to Prove Seller Identity Under Section 69C
Kandarp Hasmukh Sheth Vs ITO
(2025) TaxCorp(LJ) 35322 (ITAT-MUMBAI) · Section 69C
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Mumbai ITAT Upholds Disallowance of Interest on Delayed EPF Payment, Cites Prohibition under Section 37(1) and Supreme Court Ruling
Bajaj Hindusthan Sugar Limited Vs Deputy Director of Income Tax
(2025) TaxCorp(LJ) 35321 (ITAT-MUMBAI) · Section 37(1)
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Delhi ITAT Annuls Rs. 16.04 Lakh Addition under Section 115BBE: No Mismatch Found Between Return and Form 26AS for Lottery Income
Suman Sehrawat Vs ITO
(2025) TaxCorp(LJ) 35320 (ITAT-DELHI) · Section 115BBE
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Delhi ITAT Upholds Hedging Loss Allowance in Gold Derivatives: Exclusion from Speculative Transactions Confirmed under Section 43(5) Proviso (a)
Religare Comtrade Ltd (Formerly known as Religare Bullion Ltd.) Vs DCIT
(2025) TaxCorp(LJ) 35319 (ITAT-DELHI)
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