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Delhi ITAT Rules in Favour of Keller Asia Pacific Ltd.: Service Receipts Not Taxable as Fees for Technical Services under India-Singapore DTAA Due to Lack of ‘Make Available’ Condition
Keller Asia Pacific Ltd Vs ACIT
(2025) TaxCorp(LJ) 36696 (ITAT-DELHI)
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ITAT Bangalore Rules Incidental Interest Incomes of SEZ Units as Eligible for Section 10AA Deduction: Infosys Ltd. Prevails
Infosys Limited Vs DCIT
(2025) TaxCorp(LJ) 36695 (ITAT-BANGALORE) · Section 10AA
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Supreme Court Quashes Income Tax Prosecution for Willful Evasion After Settlement Commission Immunity; Rebukes Department for Flouting CBDT Circular and Imposes Costs
Vijay Krishnaswami Vs The DCIT
(2025) TaxCorp(LJ) 36694 (SC)
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Delhi High Court Affirms Validity of GST Orders Served via E-Mail and Clarifies DRC-07 Upload Delay Does Not Invalidate Adjudication: No Limitation Breach for Order on Fraudulent ITC Availment
Rishi Enterprises. Vs. Additional Commissioner Central Tax Delhi North & Anr
(2025) TaxCorp(IDT) 11499 (HC-DELHI)
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Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission
Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.
(2025) TaxCorp(IDT) 11498 (HC-MADRAS)
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Calcutta High Court Sets Aside GST Penalty for Goods in Transit: Failure to Verify Supplier’s Claims Proves Fatal for Department
Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax
(2025) TaxCorp(IDT) 11497 (HC-CALCUTTA)
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Madhya Pradesh High Court Upholds CGST Show Cause Notice Against SaaS Company: Distinguishes Roles of Investigating and Adjudicating Authorities in GST Proceedings on Cross-Border Student Recruitment Services
Study Metro Edu Consultants Pvt. Ltd. vs. Joint Director & Ors.
(2025) TaxCorp(IDT) 11496 (HC-MP)
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Karnataka High Court Quashes Unreasoned Blocking of ITC Ledger; Orders Immediate Unblocking with Safeguards
The Lead Factory vs. The Assistant Commissioner of Commercial Taxes
(2025) TaxCorp(IDT) 11495 (HC-KARNATAKA)
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Delhi High Court Quashes GST Refund Rejection on Zero-Rated Exports: LUT Filing Date Not a Bar, Orders Refund with Interest
Alkesh Tacker Vs. Union of India & Ors.
(2025) TaxCorp(IDT) 11494 (HC-DELHI)
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Delhi High Court Upholds Validity of Consolidated GST Order for Multiple Years and Service of DRC-07 via Email Amidst Mass Fraud Allegations
Suresh Kumar vs. Commissioner CGST Delhi
(2025) TaxCorp(IDT) 11493 (HC-DELHI)
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ITAT Ahmedabad Upholds Indexed Cost of Improvement Despite Cash Payment; Orders Proportionate Section 54 Exemption After Two-Decade-Old Property Sale
Dilip Mohandas Devani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36693 (ITAT-AHMEDABAD)
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Bangalore ITAT: Revenue Oversteps by Reassessing After PCIT Quashes Assessment Order Without Fresh Directions Under Section 264
Changappa Pemmaiah Biddamada Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36692 (ITAT-BANGALORE) · Section 264
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Delhi ITAT Affirms Tax Addition on Chartered Accountant for Bogus LTCG Accommodation Entries; Allows Limited Deduction for Related Expenditure
Deepak Batra Vs DCIT
(2025) TaxCorp(LJ) 36691 (ITAT-DELHI)
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Delhi ITAT Rules Maintenance, Training, and Support Services Linked to Software Sale Not Taxable as FTS under India-Singapore DTAA, Citing Lack of 'Make Available' Satisfaction
Veritas Storage [Singapore] Pte Ltd Vs The Dy.C.I.T.
(2025) TaxCorp(LJ) 36690 (ITAT-DELHI)
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Delhi ITAT Bars Revenue from Re-examining 10AA/80IA Exemption After Initial Year’s Acceptance of New Unit Status
Orient International Vs Asst. CIT
(2025) TaxCorp(LJ) 36689 (ITAT-DELHI) · Section 10AA
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Delhi ITAT Affirms Full Section 10AA and 80IA Exemption to New Manufacturing Unit: Subsequent Year Challenges Barred After Initial Approval
Orient International Vs The ACIT
(2025) TaxCorp(LJ) 36688 (SC) · Section 10AA
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Allahabad High Court Upholds Section 129(1)(b) GST Penalty on Goods Seized Without Documents, Rejects ‘Owner’ Claim Raised Only at Appellate Stage
Shree Maa Trading Company And 2 Others vs State of U.P and 3 Ors
(2025) TaxCorp(IDT) 11491 (HC-ALLAHABAD)
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Mumbai ITAT Rules Possession Date Decisive for Section 54 Exemption: Payment and Agreement Date Irrelevant in Under-Construction Property Cases
Payal Kishore Kulchandani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36687 (ITAT-MUMBAI)
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Delhi ITAT Declares Assessment Void: Absence of 143(2) Notice by Jurisdictional AO Renders Order Unsustainable Where No Section 127 Transfer Order is Passed
Kusum Dube Vs ITO
(2025) TaxCorp(LJ) 36686 (ITAT-DELHI) · Section 143(2)
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Mumbai ITAT Holds No TDS Liability on Foreign Agent’s Commission for Services Rendered Outside India – Section 40(a)(i) Disallowance Quashed
Manisha Kiran Temkar Vs ACIT
(2025) TaxCorp(LJ) 36685 (ITAT-MUMBAI) · Section 40(a)(i)
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