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Mumbai ITAT Quashes PCIT's Section 263 Revision: Project Completion Method Upheld for Builder/Developer as Section 43CB Inapplicable
Jaydeep Construction Vs PCIT
(2026) TaxCorp(LJ) 38641 (ITAT-MUMBAI) · Section 43CB
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Delhi ITAT Rules in Favour of IMAX Corporation: No Income Attributable in Absence of Permanent Establishment under Indo-Canada DTAA
IMAX Corporation Vs The ACIT
(2026) TaxCorp(LJ) 38640 (ITAT-DELHI)
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Delhi ITAT Allows Jet Lite’s Provision for Repair of Unserviceable Spares: Recognizes Estimated Liability as Deductible Business Expenditure
Jet Lite (India) Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38639 (ITAT-DELHI)
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ITAT Bangalore Remands Sec. 68 Addition for Fresh Verification; Section 40A(2)(b) Inapplicable to Interest Paid on Debentures to Unrelated AIF
Cashfree Payment India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38638 (ITAT-BANGALORE) · Section 40A(2)(b)
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Ahmedabad Tribunal Rules Penalty Under Black Money Act Inapplicable for Voluntary Foreign Asset Disclosure in Section 153A Return Accepted Without Additions
Anshul Darshan Shah Vs Addl. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38637 (ITAT-AHMEDABAD) · Section 43
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Sale of Subsidiary’s Real Estate Units Held as Investment Taxable as Capital Gains, Not Business Income
Kohinoor Planet Constructions Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38636 (ITAT-MUMBAI)
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Mumbai ITAT Affirms 10% Tax Rate under Section 115A(1)(b) for FTS Received by Gemological Institute International Inc.; Disregards Requirement for Separate Central Government Approval
Gemological Institute International Inc Vs The DCIT
(2026) TaxCorp(LJ) 38635 (ITAT-MUMBAI) · Section 115A(1)(b)
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Chennai ITAT Limits Section 69A Addition on Agricultural Overdraft Deposits to 50%, Rejects Retrospective Application of Enhanced Section 115BBE Rate for AY 2017-18
Govindaraj Ravichandran Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38634 (ITAT-CHENNAI) · Section 69A
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Delhi ITAT Quashes Income Addition for Alleged Bogus Purchases Citing Violation of Cross-Examination Rights and Rejection of Documentary Proofs
Ahluwalia Contracts India Ltd Vs DCIT
(2026) TaxCorp(LJ) 38633 (ITAT-DELHI)
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Delhi ITAT Affirms Allowability of Bad Debt Write-Offs for Share Broking Entities Under Section 36(1)(vii), Citing Consistency with Jurisprudence and Business Practice
Bonanza Portfolio Limited Vs DCIT
(2026) TaxCorp(LJ) 38632 (ITAT-DELHI)
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Mumbai ITAT Restores Reliance Foundation Hospital’s Charitable Status, Rebukes CIT(E)’s Overreach on Medical Relief Standards
Reliance Foundation Vs CIT
(2026) TaxCorp(LJ) 38631 (ITAT-MUMBAI)
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ITAT Mumbai Rejects Section 68 Addition of Rs. 112.52 Crore—Share Premium Found Genuine Based on DCF Valuation and Satisfactory Disclosure of Investor Identity and Funds
Diligent Media Corporation Limited Vs ACIT
(2026) TaxCorp(LJ) 38630 (ITAT-MUMBAI)
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Mumbai ITAT Reaffirms Assessee’s Right to Set Off Long-Term Capital Losses Against Section 50 Gains: Legal Fiction Limited to Computation, Not Character of Asset
Reliance Infrastructure Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38629 (ITAT-MUMBAI) · Sections 50, 74
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Rajasthan High Court Rules Enhanced Section 115BBE Tax Rate under Taxation Laws (Second Amendment) Act, 2016 Applies Prospectively From FY 2017-18; No Retrospective Effect for FY 2016-17 Cash Deposits
Deepak Maratha Vs Union Of India
(2026) TaxCorp(LJ) 38628 (HC-RAJASTHAN) · Section 115BBE
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ITAT Mumbai Clarifies DTVSV Settlement Does Not Nullify Reassessment Orders; Allows Rectification u/s 154 for AY 2012-13
Pushkar Chemical and Fertilisers Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38627 (ITAT-MUMBAI) · Section 154
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Jabalpur ITAT Clarifies: Capital Gains to be Taxed in Year of Actual Transfer, Not Year of Consideration Receipt, as per Section 2(47) r.w.s. 53 TPA
Surendra Singh Vs Income Tax Officer
(2026) TaxCorp(LJ) 38626 (ITAT-JABALPUR)
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Mumbai ITAT Rules Out TDS Liability on Overseas Remittance for Trademark Acquisition: Payment Held as Capital Outlay, Not Royalty
LSL Holdings Private Limited Vs ITO
(2026) TaxCorp(LJ) 38625 (ITAT-MUMBAI)
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Calcutta High Court Rules No Disallowance for Late PF/ESI Employee Contributions in Absence of Prescribed Statutory Due Date under Special Regulations
Syama Prasad Mookherjee Port Kolkata Vs PCIT
(2026) TaxCorp(LJ) 38624 (HC-CALCUTTA) · Section 36(1)(va)
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Delhi ITAT Clarifies: Operational and Functional Coordination Alone Do Not Constitute Dependent Agent PE under India-Japan DTAA—Mitsui Kinzoku Components India Pvt. Ltd. Ruled Not a DAPE
Mitsui Kinzoku Company Ltd Vs ACIT
(2026) TaxCorp(LJ) 38623 (ITAT-DELHI)
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Delhi ITAT Rules Exclusivity Fee for Share Sale Negotiation as Capital Receipt; Section 28(iv) and 28(va) Not Attracted
Gem Agrofoods Pvt. Ltd Vs JCIT
(2026) TaxCorp(LJ) 38622 (ITAT-DELHI)
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