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ITAT Bangalore Grants Condonation of 500+ Days’ Delay to State Nephrourology Institute; Faulty Professional Advice and COVID-19 Held Sufficient Cause
Institute of Nephrourology Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36477 (ITAT-BANGALORE)
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Mumbai ITAT Exempts Irish Reinsurer from Indian Taxation: No PE Established, Indian Subsidiary Not a Dependent Agent
RGA International Reinsurance Company Limited Vs DCIT(IT)-4(1)(1)
(2025) TaxCorp(LJ) 36476 (ITAT-MUMBAI)
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Amritsar ITAT Affirms Eligibility of Section 80-IA Deduction Despite Delay in Filing Form 10CCB, Holds Filing Before Assessment Completion is Sufficient
Universal Biomass Energy Pvt. Ltd. Vs NFAC
(2025) TaxCorp(LJ) 36475 (ITAT-AMRITSAR)
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Allahabad High Court Upholds Validity of GST Notice Served via Registered E-Mail and Mobile: Dismisses Writ Petition Challenging Electronic Service under Section 169, CGST Act
D.R. Hotels Pvt. Ltd. Vs Deputy Commissioner, Sector 20 State Gst Lucknow
(2025) TaxCorp(IDT) 11249 (HC-ALLAHABAD)
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Kerala AAR Holds GST Payable by Digital Platforms on Yoga Course Fees Unless Strict ‘Pure Agent’ Conditions Met under Rule 33
In the matter of Geton Yoga Private Limited
(2025) TaxCorp(IDT) 11248 (AAR)
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Kerala AAR Rules 18% GST Leviable on Cardamom Auctioneers’ Commission, Rejects Claim for Exemption Applicable to Commission Agents
In the matter of Spice More Trading Company
(2025) TaxCorp(IDT) 11247 (AAR)
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Kerala AAR Rules GST Exemption for Bulk Supply of Unsealed Purified Drinking Water via Tanker Lorries to Government and Private Customers
In the matter of Hisham Transport
(2025) TaxCorp(IDT) 11246 (AAR)
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Kerala AAR Rules 18% GST on Plastic ‘Rooter Trainer Cups’; Classifies under HSN 39269099 as "Other Articles of Plastic"
In the matter of Oruma Plastics Pvt. ltd.
(2025) TaxCorp(IDT) 11245 (AAR)
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Mumbai ITAT Allows Full Depreciation on Office Premises Registered Mid-Year Despite Deferred Payment: Section 32 Revisited
New Rampgreen Technologies Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36474 (ITAT-MUMBAI)
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Telangana High Court Rules Routine Business Payments to Parent Company Not 'Deemed Dividend' under Section 2(22)(e); Quashes ITAT Remand Order Relying on CBDT Circular and Judicial Precedents
Prasad Film Laboratories Pvt. Ltd Vs Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36473 (HC-AP) · Section 2(22)(e)
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Bombay High Court Directs CIT(E) to Condone Delay in E-Verification of Audit Report for Charitable Trust, Emphasizes Justice-Oriented Approach
Kotak Family Foundation Vs CIT
(2025) TaxCorp(LJ) 36472 (HC-BOMBAY)
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Gujarat High Court Invalidates Reassessment Notice under Section 148 for AY 2016-17 Due to Time Bar Post Supreme Court’s Rajeev Bansal Ruling
Saroj Predhiman Kaw Vs DCIT
(2025) TaxCorp(LJ) 36471 (HC-GUJARAT) · Sections 148A(b), 148
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Gujarat High Court Sets Aside Faceless Assessment for Non-Compliance with SOP on Section 142(1) Notices; Mandates Fresh Assessment After Physical Notice
Hiraben Pragjibhai Tala Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer & Anr.
(2025) TaxCorp(LJ) 36470 (HC-GUJARAT)
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Gujarat High Court Limits Penalty for E-Way Bill Lapse on Zero-Rated Export Supply, Citing No Tax Payable under Section 129(1)(a) of CGST Act
Marcowagon Retail Pvt. Ltd. & Anr Vs Union Of India & Ors
(2025) TaxCorp(IDT) 11242 (HC-GUJARAT)
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Tamil Nadu AAAR Remands Tapioca Flour GST Classification to AAR for Re-examination Due to Incomplete Manufacturing Details
In the matter of V.S. Trading Company
(2025) TaxCorp(IDT) 11241 (AAR)
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Kerala AAR Rules No GST on LWA Fees by Directorate of Medical Education; GST Applicable on Fees for Inspection Services to Private Medical Institutions
In the matter of Directorate of Medical Education
(2025) TaxCorp(IDT) 11240 (AAR)
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Bombay High Court Invalidates BPCL Reassessment: Absence of Material Non-Disclosure Bars AO from Reopening After Four Years
Bharat Petroleum Corporation Ltd. Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36469 (HC-BOMBAY)
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Interest Disallowance Under Section 40(a)(ia) Unwarranted Where Business Income Declared on Presumptive Basis Under Section 44AD: Ahmedabad ITAT
Rushabh Rameshbhai Prajapati Vs DCIT
(2025) TaxCorp(LJ) 36468 (ITAT-AHMEDABAD) · Section 40(a)(ia)
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Mumbai ITAT Sets Aside Section 263 Revision as Assessment Order Against Amalgamating Bank Cannot Prejudice Amalgamated Entity Post-Merger
Union Bank of India Vs DCIT
(2025) TaxCorp(LJ) 36467 (ITAT-MUMBAI) · Section 263
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Mumbai ITAT Affirms Taxpayer’s Right to Opt for Section 115BAC in Current Year Despite Prior Year Denial Due to Procedural Delay
Madan Lachhmandas Asrani Vs ITO
(2025) TaxCorp(LJ) 36466 (ITAT-MUMBAI) · Section 115BAC
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