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Pune ITAT Invalidates Section 153C Assessments Due to Single Satisfaction Note Covering Multiple Years
Rameshbhai Harlilal Patel Vs ACIT
(2025) TaxCorp(LJ) 36796 (ITAT-PUNE)
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Mumbai ITAT Affirms CIT(A) Deletion of Rs. 1.25 Lakh Commission Addition: No Proof of Client Code Modification Income by Assessee
Muktaben Govindbhai Kakadia Vs DCIT
(2025) TaxCorp(LJ) 36795 (ITAT-MUMBAI)
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Karnataka High Court Invalidates Extended Limitation Show Cause Notice under Section 74 due to Absence of Wilful Suppression in NCS Pearson Inc. GST Dispute
NCS Pearson Inc. Vs Union Of India & Ors
(2025) TaxCorp(IDT) 11569 (HC-KARNATAKA)
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Tamil Nadu AAR Clarifies GST Classification and Rate on Fly Ash Bricks with Over 51% Fly Ash Content, Including Supply to Government and Use of Recycled Materials
In the matter of SRS Industries
(2025) TaxCorp(IDT) 11568 (AAR)
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GSTAT Delhi Upholds Rs. 16.5 Lakh Profiteering Order Against Mallikarjuna Cinema for Failing to Pass GST Rate Cut on Tickets; Limits 18% Interest to 3 Days
DGAP Vs. Mallikarjuna Cinema Hall, 70MM Hyderabad
(2025) TaxCorp(IDT) 11567 (HC-DELHI)
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Bombay High Court Rules Penalty Under Section 271(1)(c) Unjustified for Ad Hoc Additions Based on Sales Tax Department Enquiry
Colo Colour Pvt. Ltd Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36794 (HC-BOMBAY) · Section 271(1)(c)
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ITAT Delhi Third Member Bars Double Taxation of Same Income in Capital Introduction Case, Upholds Doctrine Against Repeated Tax on Share Capital Infusion via Endorsed Cheques
Double Plus Software Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 36793 (ITAT-DELHI) · Section 68
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ITAT Mumbai Invalidates Addition Under Section 56(2)(vii)(b) Due to Change in Stamp Duty Computation Method, Recognizes Earlier Agreement Date as Determinative
Sharad Sevantilal Shah Vs Income Tax Officer
(2025) TaxCorp(LJ) 36792 (ITAT-MUMBAI) · Section 56(vii)(b)
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Bangalore ITAT Rectifies Erroneous Dismissal of Appeals Owing to Non-Settlement under DTVsV: Reinstates Merits Adjudication as Mandated by Law
Shashikala Vinaykumar Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36791 (ITAT-BANGALORE) · Section 254(2)
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Gujarat AAR Confirms 5% GST on Pre-Packaged Rice (up to 25 kg) for Exports, Including Bill-to-Ship-to Transactions and Supplies Under Notification 40/2017-CT(R) & 41/2017-IT(R)
In the matter of Olam Agri India Pvt. Ltd.
(2025) TaxCorp(IDT) 11566 (AAR)
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Gujarat AAR Grants Prospective GST Exemption to Infrastructure Charges Collected by Electricity Transmission Companies, Citing Inclusion of Ancillary Services under Notification No. 12/2017-CTR (as Amended)
In the matter of Gujarat Energy Transmission Corporation Ltd.
(2025) TaxCorp(IDT) 11565 (AAR)
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Calcutta High Court Quashes Retrospective GST Registration Cancellation for Lack of Specific Allegations in Show Cause Notice
Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and State Tax, Jorasanko Charge & Ors.
(2025) TaxCorp(IDT) 11564 (HC-CALCUTTA)
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Madhya Pradesh High Court Invalidates GST Demand on Pan Shop Proprietor for Mechanical Reliance on Unrelated Advance Ruling; Orders Fresh, Independent Adjudication
Mahendra Singh v. Assistant Commissioner State Tax & Ors.
(2025) TaxCorp(IDT) 11563 (HC-MP)
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Tamil Nadu AAR Clarifies GST Applicability: Out-Patient Medicines at Hospital Pharmacies Taxable, Consultation Remains Exempt; Composite Supply Plea Denied
In the matter of Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund
(2025) TaxCorp(IDT) 11562 (AAR)
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ITAT Mumbai Commands Revenue to Apply 6% Net Profit Rate for Contractual Receipts Exceeding Section 44AD Threshold; Orders Full TDS Credit to Assessee
GRA Engineers & Contractors Private Limited Vs ITO
(2025) TaxCorp(LJ) 36790 (ITAT-MUMBAI) · Section 44AD
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Delhi ITAT Annuls Disallowance of External Development Charges: Incorrect Application of Section 194A Deemed Fatal; Tribunal Clarifies Scope of Section 40(a)(ia) Legal Fiction
Sternal Buildcon Private Ltd Vs DCIT
(2025) TaxCorp(LJ) 36789 (ITAT-DELHI) · Sections 40(a)(ia), 194A
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Chhattisgarh High Court Rules Compensation for Land Acquired Under National Highways Act Exempt from Income Tax, Stamp Duty, and Fees Pursuant to RFCTLARR Act Section 96
Sanjay Kumar Baid Vs Income Tax Officer
(2025) TaxCorp(LJ) 36788 (HC-CHHATTISGARH) · Section 96
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Bombay High Court Clarifies TDS Obligations for Hospitals: No Employer-Employee Relationship with Consultant Doctors; AMC TDS Dispute Remanded for Fresh ITAT Review
Dr. Balabhai Nanavati Hospital Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 36787 (HC-BOMBAY) · Section 194J
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Bombay High Court Declares Subsequent Supreme Court Ruling Cannot Trigger Section 254(2) Rectification by ITAT Where No Mistake Apparent from Record Exists
Vaibhav Maruti Dombale Vs The Assistant Registrar, Income-tax Appellate Tribunal
(2025) TaxCorp(LJ) 36786 (HC-BOMBAY) · Section 254(2)
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Tamil Nadu AAR Mandates Compulsory ISD Registration for Common Input Services from April 2025: MRF Limited’s Credit Transfer Practice Disallowed
In the matter of MRF Ltd
(2025) TaxCorp(IDT) 11561 (AAR)
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