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ITAT Chennai Upholds Section 54 Exemption for Delay in Residential Construction Due to Extraordinary Circumstances: Completion Certificate Not Mandatory
Palani Vel Rajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38238 (ITAT-CHENNAI) · Section 54
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Delhi ITAT Rules Broken Period Interest on Sale of NCDs to Buyer is Taxable as ‘Income from Other Sources’—Premium on Debentures Treated as Revenue Expenditure
Macquarie SBI Infrastructure Investments Pte Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38237 (ITAT-DELHI)
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Delhi ITAT Sets Precedent: Refund Denial on Technical E-Verification Delay Overruled, Upholds Taxpayer’s Right to TDS Refund on Rental Income
Gurcharan Singh Bhatia Vs ACIT
(2026) TaxCorp(LJ) 38236 (ITAT-DELHI)
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Ahmedabad ITAT Quashes Addition Based Solely on Unsubstantiated WhatsApp Messages, Citing Lack of Corroborative Evidence
Dhaval Patel Vs ACIT
(2026) TaxCorp(LJ) 38235 (ITAT-AHMEDABAD)
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Delhi High Court Rules Secondment Reimbursements to EY US as Taxable FTS under Section 9(1)(vii) and Article 12 of India-US DTAA, Finds ‘Make Available’ Test Satisfied
Ernst And Young U.S. LLP Vs The CIT
(2026) TaxCorp(LJ) 38234 (HC-DELHI)
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Telangana High Court Nullifies Penalty under Section 271D: Lacks Jurisdiction and Absence of AO’s Satisfaction on Section 269SS Violation
Ramoji Rao and another Vs The Additional Commissioner of Income Tax
(2026) TaxCorp(LJ) 38233 (HC-AP) · Section 271D
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Delhi ITAT Disallows Derivative Loss; Finds Synchronized Trading and Manipulation in Stock Options Transactions Based on SEBI Findings
Ravi Prakash Aggarwal Vs DCIT
(2026) TaxCorp(LJ) 38232 (ITAT-DELHI)
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Cochin ITAT Denies Section 80-IB(10) Deduction: Project Area Below Prescribed One-Acre Threshold is Fatal to Claim
P.V. Hemalatha Vs The CIT
(2026) TaxCorp(LJ) 38231 (ITAT-COCHIN) · Section 80IB(10)
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Mumbai ITAT Confirms Section 54 Exemption for Investment in Under-Construction Flat Despite Non-Receipt of Possession Due to Builder Delay
Vaibhav Vijay Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38230 (ITAT-MUMBAI) · Section 54
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Gujarat High Court Quashes Revenue’s Arbitrary Denial of VSV Scheme Benefits to Assessee Post-Survey under Section 133A, Orders Acceptance of Declaration
Vasundhara Builders And Developers Vs The PCIT
(2026) TaxCorp(LJ) 38225 (HC-GUJARAT) · Section 133A
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Gujarat High Court Nullifies Section 148A Reassessment for AY 2017-18: Reopening Based Solely on Change of Opinion Regarding Warranty Provision Held Impermissible
Ammann India Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38224 (HC-GUJARAT) · Section 148A
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Bombay High Court Allows Deduction for Bad Debts Written Off Despite Pending Litigation, Clarifies ‘Actual Write-Off’ Requirement under Section 36(1)(vii)
Madhusudan Babubhai Kocha Vs The Asstt. Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38223 (HC-BOMBAY)
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Mumbai ITAT Recognizes Toll Collection Concession as Intangible Asset, Permits Depreciation under Section 32(1)(ii)
Jorabat Shillong Expressway Vs Dy.CIT
(2026) TaxCorp(LJ) 38222 (ITAT-MUMBAI) · Section 32(1)(ii)
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Delhi ITAT Rules Depreciation on Goodwill Inadmissible Where Business Transfer Agreement is Unregistered and Unsigned
Straumann Dental India LLP Vs ACIT
(2026) TaxCorp(LJ) 38221 (ITAT-DELHI)
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Bangalore ITAT Upholds Validity of Reassessment u/s 147 Despite Faceless Procedure Amidst Transitional Legal Framework
AgaraPasala Reddy Prasanna Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38220 (ITAT-BANGALORE)
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Mumbai ITAT Rules in Favour of Assessee: Addition under Section 57(iii) Disallowed as Entire Borrowed Funds Were Utilized for Generating Taxable Interest Income
Sachin Lalit Bajla Vs Income Tax Officer
(2026) TaxCorp(LJ) 38219 (ITAT-MUMBAI) · Section 57(iii)
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Madras High Court Clarifies Eligibility of Site Restoration Expenditure as Deductible Business Expense under Section 37(1) for Petroleum Exploration Assessees, Overruling ITAT’s Disallowance
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38213 (HC-MADRAS) · Section 33ABA
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Mumbai ITAT Nullifies Section 200A Demand for Short TDS Deduction Linked to Seller’s PAN Inoperability, Citing Timely PAN Regularization and Tax Payment by Seller
Bela Rohit Shah Vs Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38206 (ITAT-MUMBAI) · Section 206AA
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Mumbai ITAT Rules Stamp Duty Valuation Alone Insufficient to Invoke Section 69B for Undisclosed Investment Against Company-Purchaser
Yellow Banana Food Company Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38202 (ITAT-MUMBAI) · Section 69B
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Chennai ITAT Quashes PCIT’s 263 Order: Reassessment Restored as Mutual Fund Dividend Taxed Appropriately and No Sham Proven
Shresth Enclave Advisory Private Limited Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38201 (ITAT-CHENNAI) · Section 94(7)
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