-
Gujarat AAAR Affirms ITC Eligibility for Externally Installed Power Transmission Capital Goods: Exclusion Clauses Not Attracted When Used for Factory Operations
In the matter of Elixir Industries Private Limited
(2025) TaxCorp(IDT) 11639 (AAR)
-
Gujarat AAAR Confirms ‘Rapigro’ Attracts 18% GST as Plant Growth Regulator, Rejects Fertilizer Classification Plea by Jivagro Ltd.
In the matter of Jivagro Ltd.
(2025) TaxCorp(IDT) 11638 (AAR)
-
Gujarat High Court Orders Interest Payment to Exporter for Refund Delay Caused by GSTN–ICEGATE System Glitch, Rejects Revenue's Defense of Assessee Fault
Vineet Polyfab Pvt. Ltd. & Anr Vs Union of India & Ors
(2025) TaxCorp(IDT) 11637 (HC-GUJARAT)
-
Karnataka High Court Clarifies No Pre-decisional Hearing Required for Provisional Attachment under Section 83, Quashes Attachment Without Proper Proceedings Initiation
The Principal Commissioner of Central Tax & Anr. Vs. Narasimhan Engineering Contractors Private Limited
(2025) TaxCorp(IDT) 11636 (HC-KARNATAKA)
-
Jaipur ITAT Upholds Section 68 Addition for Unexplained Loans; Criticizes Assessee’s Counsel and Highlights Need for Transparency in Credit Verification
Bagaria Trade Impex Vs Income Tax Officer
(2025) TaxCorp(LJ) 36878 (ITAT-JAIPUR)
-
Delhi ITAT Upholds AO’s Denial of India-Cyprus DTAA Benefits: Assessee Not Recognized as Beneficial Owner of Interest Income on CCDs; Taxed at 20% u/s 115A
Silverplass Holdings Ltd Vs The Dy.C.I.T
(2025) TaxCorp(LJ) 36877 (ITAT-DELHI)
-
Bombay High Court Quashes Reassessment Notice Issued by Jurisdictionally Inappropriate Officer, Affirms Territorial Jurisdiction Despite Kolkata AO
Vincent Commercial Company Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36876 (HC-BOMBAY) · Section 148
-
Madras High Court Denies Section 80-IB(10) Deduction: Partnership Firm’s Non-Existence at Time of Joint Venture Agreement Invalidates Claim
Indra Housing Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 36875 (HC-MADRAS) · Section 80-IB(10)
-
Delhi ITAT Rules Mobikwik Not Liable for TDS on Payment Gateway Fees, Citing Absence of Principal-Agent Relationship and CBDT Clarification
One Mobikwik Systems Private Limited Vs Joint Commissioner of Income Tax
(2025) TaxCorp(LJ) 36874 (ITAT-DELHI) · Section 194H
-
Delhi ITAT Rules Section 56(2)(vii)(b) Inapplicable to Leasehold Rights: Addition for Stamp Duty Valuation Difference Deleted
Rajesh Kumar Sharma Vs CIT(A)/NFAC
(2025) TaxCorp(LJ) 36873 (ITAT-DELHI) · Section 56(2)(viii)(b)
-
Delhi ITAT Holds CIT(A) Cannot Rectify Order under Section 154 Based on Subsequent Supreme Court Ruling in Checkmate Services; Restores Relief to Assessee on EPF Employee Contribution Disallowance
Linen Design Company Private Limited Vs ACIT, DCIT
(2025) TaxCorp(LJ) 36872 (ITAT-DELHI)
-
Delhi ITAT Invalidates Assessment Owing to Non-Compliance with Prescribed 143(2) Notice Format as per CBDT Instruction Dated June 23, 2017
Allied Concepts India P. Ltd. Vs ITO
(2025) TaxCorp(LJ) 36871 (ITAT-DELHI) · Section 143(2)
-
Delhi ITAT Sets Aside Section 143(1) Adjustments on Debatable Issues Without Hearing Assessee; Finds CPC Intimation Ultra Vires
Coforge Limited (Formerly Known As Niit Technologies Ltd) Vs DCIT
(2025) TaxCorp(LJ) 36870 (ITAT-DELHI) · Section 143(1)
-
Delhi ITAT Voids Assessment: Notices Under Section 143(2) Served at Incorrect Address Despite Assessee’s Repeated Intimation
Carissa Investment Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36869 (ITAT-DELHI)
-
Mumbai ITAT Declines to Condon Delay of Over 6 Years in Filing Appeal Against Section 263 Revision; Finds Abuse of Process After Exhaustion of Alternate Remedies in Bogus Purchase Addition Case
Rohit Vallabhdas Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36868 (ITAT-MUMBAI)
-
Tamil Nadu AAAR: Value of Free Silver Supplied by Indian Navy Must Be Included in Taxable Value of Batteries Supplied Under Contract
In the matter of High Energy Batteries (India) Ltd.
(2025) TaxCorp(IDT) 11633 (AAR)
-
Delhi High Court Dismisses Writ on Ground of Alternative Remedy, Finds No Fault with Show Cause Notice Served via GST Portal’s ‘Additional Notices and Orders’ Tab
Sandeep Garg Vs Sales Tax Officer
(2025) TaxCorp(IDT) 11632 (HC-DELHI)
-
High Court Quashes GST Assessment Order for Limitation Breach: Show Cause Notice Issued Beyond Statutory Three-Month Deadline
Sri Durga Bhavani Enterprises Vs The State of Telangana
(2025) TaxCorp(IDT) 11631 (HC-AP)
-
Bombay High Court Mandates Deputy Commissioner to Decide Assessee’s Interest Claim on Delayed GST Refund Within 8 Weeks After Authority Clarification by Chief Secretary
Vergo Pharma Research Laboratories Pvt Ltd
(2025) TaxCorp(IDT) 11630 (HC-BOMBAY)
-
Patna High Court Nullifies GST Recovery for Ignoring Timely GSTR-3B Filing; Contempt Proceedings Launched Against Revenue Officials for Legal Non-Compliance and Procedural Irregularities
Great Eastern Hire Purchase Private Limited vs State of Bihar and Others
(2025) TaxCorp(IDT) 11629 (HC-PATNA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.