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Delhi High Court Upholds Validity of Reassessment under Section 147/144B, Limits Scope of Remand to ‘Surviving Period’ Inquiry, Denies Writ on Availability of Statutory Remedies
Meena Chawla Vs ITO
(2025) TaxCorp(LJ) 36721 (HC-DELHI) · Section 147
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Delhi ITAT Affirms CIT(A) Deletion of Disallowance on Entire Purchases, Citing Sufficient Evidence Provided by Assessee Despite Partial Supplier Irregularities
Spectra Televentures Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36720 (ITAT-DELHI)
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Ahmedabad ITAT Partly Upholds Penalty, Reduces Quantum to Rs. 10,000 for Isolated Non-Compliance with Section 142(1) Notices; Emphasizes Need for Separate Penalty Initiations for Each Default
Harshadkumar Bhogilal Raval Vs Income Tax Officer
(2025) TaxCorp(LJ) 36719 (ITAT-AHMEDABAD) · Section 271(1)(b)
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Delhi ITAT Directs Grant of Section 80G Approval to Health-Oriented Charitable Trust, Citing Absence of Statutory Violation by Revenue
Saraswati Memorial Trust Vs CIT(E)
(2025) TaxCorp(LJ) 36718 (ITAT-DELHI) · Section 80G(5)(iii)
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Mumbai ITAT Endorses 3% Addition on Alleged Bogus Purchases Under Section 69C in Absence of Books Rejection
KDM Impex Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36717 (ITAT-MUMBAI) · Section 69C
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West Bengal AAR Clarifies 12% GST on RBI Accommodation Under Contracted Rate, Disregards TDS Treatment Under Income Tax Act
In the matter of Orsino Hotels & Resorts LLP
(2025) TaxCorp(IDT) 11521 (AAR)
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Gujarat AAR Deems ‘Freedeem’ Discount App as E-Commerce Operator; Mandates State-Wise GST Registration, TCS Collection, Excludes RCM Liability under Section 9(5)
In the matter of DSoft Innovations LLP
(2025) TaxCorp(IDT) 11520 (AAR)
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Hotel Accommodation with Meal Plans: GST Rate at 18% Only if Combined Daily Value Exceeds ₹7,500, Rules West Bengal AAR—Separate Invoicing of Food & Room Charges Irrelevant
In the matter of Orsino Hotels & Resorts LLP (formerly known as Hotel Pine Tree Spa Resort)
(2025) TaxCorp(IDT) 11519 (AAR)
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Delhi ITAT Sets Aside PCIT’s Section 263 Revision: AO’s Due Inquiry on Share Application Money Upheld
Surya Roshni Limited Vs Pr.CIT-7
(2025) TaxCorp(LJ) 36716 (ITAT-DELHI)
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Delhi ITAT Nullifies Reassessment Issued Post-Amendment Under Section 148A; Dispatch Date After 1 April 2021 Triggers Mandatory New Procedure
RBA Buildtech Pvt. Ltd. Vs Dy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36715 (ITAT-DELHI) · Section 148A
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Mumbai ITAT Rules: Leased Aircraft Presence in India Not Sufficient to Constitute Permanent Establishment Under India-Ireland DTAA; Lease Rentals Not Taxable
Sunflower Aircraft Leasing Limited Vs ACIT
(2025) TaxCorp(LJ) 36714 (ITAT-MUMBAI)
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Bombay High Court Sets Aside Conditional Stay on Disputed Tax Demand, Orders Expeditious Appeal Disposal Where Assessment Relied on Overruled Precedents
Supremus Lower Parel Premises Pvt. Ltd Vs The Principal Commissioner of Income Tax & Ors.
(2025) TaxCorp(LJ) 36713 (HC-BOMBAY)
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AAR Tamil Nadu Holds GST Leviable on Pre-Packaged Frozen Meat Supplied to Distributors for Institutional Sale: Absence of 'Not for Retail Sale' Marking Key
In the matter of Fairmacs Shipstores Pvt. Ltd.
(2025) TaxCorp(IDT) 11518 (AAR)
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Delhi High Court Orders Immediate GST Refund of Rs. 5 Crores with Interest to Mobile Exporter; Finds Department’s Withholding Action Unlawful Due to Lack of Pending Appeal
JVG Technology Pvt Ltd Vs. Commissioner of CGST, Delhi West
(2025) TaxCorp(IDT) 11517 (HC-DELHI)
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Uttarakhand High Court Declares Freezing of Purchaser’s ITC Without Show-Cause Notice as Legally Unsustainable Amidst Dubious Supplier Transactions
Vikartan Infrastructure Pvt. Ltd. vs. Commissioner, SGST
(2025) TaxCorp(IDT) 11516 (HC-CALCUTTA)
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Madhya Pradesh High Court Sets Aside Ex-Parte GST Refund Rejection Due to Improper Service of Appeal Notice
Ashirwad Industries vs. Union of India and Ors
(2025) TaxCorp(IDT) 11515 (HC-MP)
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Mumbai ITAT Grants Relief to Co-Owner on Joint Property Purchase: Addition under Section 56(2)(x) Deleted Despite Allotment Letter in Spouse’s Name
Ramaswami Parameswaran Nallepilly Vs ITO
(2025) TaxCorp(LJ) 36712 (ITAT-MUMBAI) · Section 56(2)(x)
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Chennai ITAT Overturns Disallowance of Software Development Charges, Criticizes Revenue for Ignoring Key Evidence and Misinterpreting Transactions under Section 13(1)(c)
Karunya Educational and Research Trust Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36711 (ITAT-CHENNAI)
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Mumbai ITAT Rejects Condonation of Delay for Lack of Sufficient Cause, Emphasizes Assessee’s Duty to Comply with Limitation Provisions
Aditya Sapru Vs ACIT
(2025) TaxCorp(LJ) 36710 (ITAT-MUMBAI)
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Chhattisgarh High Court Disallows Revenue’s Arbitrary 10% Net Profit Estimation; Upholds ITAT on Unsustainable Best Judgment Assessment Without Book Deficiency
Sunil Kumar Agrawal Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36709 (HC-CHHATTISGARH) · Section 145(3)
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