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Ahmedabad ITAT Clarifies CIT(A)'s Directional Powers: Upholds Authority to Instruct AO, Restricts Directions to Reopening for Unexplained Investment in Preceding AY
Vanrajsinh Dadbhai Kahor Vs Income Tax Officer
(2026) TaxCorp(LJ) 38663 (ITAT-AHMEDABAD)
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Agra ITAT Declares Reassessment for Alleged Bogus Donation Invalid Due to Limitation Lapse and Sub-Threshold Escaped Income
Amit Sharma Vs Income Tax Officer
(2026) TaxCorp(LJ) 38660 (ITAT-AGRA) · Section 148
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Delhi ITAT Nullifies Section 68 Additions: Mere Suspicion over High Returns from Penny Stocks Insufficient in Absence of Concrete Evidence
Ajay Gupta Vs DCIT
(2026) TaxCorp(LJ) 38659 (ITAT-DELHI) · Section 68
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Delhi ITAT Holds Per-Diem Allowance Earned by Non-Resident Assessee During UK Assignment Not Taxable in India Under Article 16(1) of India-UK DTAA for AY 2017-18
Sachin Saxena Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38658 (ITAT-DELHI)
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Mumbai ITAT Affirms Charitable Status of Yashwantrao Chavan Centre: Auditorium Receipts Held Incidental, Exemption under Section 11 Maintained
Yashwantrao Chavan Centre Vs Income Tax Officer
(2026) TaxCorp(LJ) 38657 (ITAT-MUMBAI)
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Chennai ITAT Affirms Full Tax Exemption on Ex-Gratia Received under BSNL VRS 2019 as Retrenchment Compensation
Hemalatha Govindarajulu Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38656 (ITAT-CHENNAI) · Section 10(10B)
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No Section 43B Disallowance on Unpaid GST Not Debited to Profit & Loss Account
KBH Energy and Infra Services Pvt. Ltd Vs Centralized Processing Centre (CPC)
(2026) TaxCorp(LJ) 38655 (ITAT-DELHI) · Section 43B
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Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Premium on Preference Shares Valued by DCF, Deems AO’s NAV-Based Addition Unjustified
First Class Infrabuild Pvt. Ltd Vs ITO
(2026) TaxCorp(LJ) 38654 (ITAT-DELHI) · Section 56(2)(viib)
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Raipur ITAT Orders Deletion of Disallowance under Section 40(a)(ia) When Payee Declares Income and Pays Tax: Assessee Not to Be Treated as ‘Assessee in Default’
Sandeep Kumar Dhamejani Vs The Assistant Commissioner of Income Tax-1(1)
(2026) TaxCorp(LJ) 38653 (ITAT-RAIPUR) · Section 40(a)(ia)
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Hyderabad ITAT Upholds FAO’s Jurisdiction for Faceless Reassessment Under Section 144B, Allows Section 54F Deduction on All Flats Received Under JDA
Anuradha Chennu Vs Dy. CIT
(2026) TaxCorp(LJ) 38652 (ITAT-HYDERABAD) · Section 144B
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ITAT Mumbai Dismisses Time-Barred Appeal for Want of Condonation Petition and “Sufficient Cause”; Cites Negligence and Non-Participation by Assessee
Commissioner State CET Cell Maharashtra State Mumbai Vs DCIT
(2026) TaxCorp(LJ) 38651 (ITAT-MUMBAI)
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Madras High Court Rules Equalization Levy Inapplicable on Indian Entity’s Reimbursement to Non-Resident Subsidiary for Google Ad Services; No Piercing of Corporate Veil Without Evidence of Impropriety
Zoho Corporation Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38650 (HC-MADRAS)
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Chennai ITAT Orders Full Allowance of One-Time Settlement to Contractors Under Section 37, Remands DDT-DTAA Issue for Fresh Adjudication
ESAB India Ltd Vs The Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38649 (ITAT-CHENNAI) · Section 37
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Madras High Court Condones Delay in Return Filing by Co-operative Societies for Section 80P Exemption, Criticizes CCIT’s Rigid Approach
T943 Vickrapandiyam Primary Agricultural Co-operative Credit Society Ltd Vs The Chief Commissioner of Income Tax
(2026) TaxCorp(LJ) 38648 (HC-MADRAS) · Section 80P
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Delhi ITAT Confirms Section 10A Deduction for Export Proceeds Routed Through Indian Intermediary When Assessee is Actual Service Provider
Savista Global Solutions Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38647 (ITAT-DELHI) · Section 10A
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Raipur ITAT Overturns CIT(E) Order on 80G Approval, Condones Delay, and Stresses Merits-Based Adjudication
Gram Bartori Vikas Shikshan Samiti Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 38646 (ITAT-RAIPUR)
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Ahmedabad ITAT Nullifies Section 263 Order Against Allowance of Forward Cover Premium as Revenue Expenditure, Upholds Precedent in Assessee’s Own Case
Apraava Renewable Energy Private Limited Vs The PCIT
(2026) TaxCorp(LJ) 38645 (ITAT-AHMEDABAD) · Section 263
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ITAT Chennai Upholds Capital Gains Exemption for SEBI-Registered Category II AIF; Rejects AO’s Erroneous Business Income Reclassification
Sundaram Alternative Opp Series High Yield Secured Debt Fund Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38644 (ITAT-CHENNAI)
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Chennai ITAT Holds Mere Written Option Sufficient for Deemed Application of Income u/s 11(1) for AY 2015-16; Disallowance of Rs. 3.40 Crore Deleted Despite Non-filing of Form 9A/10
GRG Trust Vs The DCIT
(2026) TaxCorp(LJ) 38643 (ITAT-CHENNAI) · Section 11(1)
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Dolly Khanna Vs The DCIT
Dolly Khanna Vs The DCIT
(2026) TaxCorp(LJ) 38642 (ITAT-CHENNAI)
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