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Mumbai ITAT Orders Re-examination of Section 194J TDS Liability on Aircraft Charter Payments; Finds Demand Based Solely on Tax Audit Report Without Proper Inquiry
Bombay Integrated Security (India) Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36440 (ITAT-MUMBAI) · Section 194J
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ITAT Ahmedabad Quashes Time-Barred Reassessment Notice Issued Without Proper Income Escapement Analysis Where Amount Did Not Exceed Rs. 50 Lakh
Prakash Babulal Bhandari Vs Income Tax Officer
(2025) TaxCorp(LJ) 36439 (ITAT-AHMEDABAD)
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Supreme Court Upholds Delhi High Court Verdict: Negative Blocking of Electronic Credit Ledger Under Rule 86A Not Permissible, DGGI’s SLP Dismissed
Deputy Director, Directorate General Of Gst Intelligence, Dzu & Ors Vs Kings Security Guard Services Private Limited
(2025) TaxCorp(IDT) 11200 (SC)
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Madras High Court Upholds Revenue Neutrality Principle in GST Dispute Involving Duty-Free Shops at Chennai Airport for Pre-April 2021 Period
Union of India. Vs Flemingo Duty Free Shop Pvt Ltd. and Ors
(2025) TaxCorp(IDT) 11199 (HC-MADRAS)
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Supreme Court Rebukes “Voluntary Security Deposit” Manoeuvres in GST Bail Cases; Orders Fresh Hearing on Merits After Setting Aside Bail and Modification Orders
Kundan Singh vs The Superintendent Of Cgst And Central Excise
(2025) TaxCorp(IDT) 11198 (SC)
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ITAT Mumbai Rules Full Section 54F Deduction on LTCG from Surrender of Tenancy Rights Where Developer Paid for New Flat
Allauddin Noormohamed Kadiwala Vs ITO
(2025) TaxCorp(LJ) 36438 (ITAT-MUMBAI)
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Chhattisgarh High Court Holds TCS Not Applicable on Compounding Fees Collected from Illegal Miners: No Legislative Mandate under Section 206C(1C) of the Income Tax Act
District Mining Officer Vs The DCIT
(2025) TaxCorp(LJ) 36437 (HC-CHHATTISGARH) · Section 206C(1C)
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Karnataka High Court Upholds PCIT’s Section 263 Revision: Absence of AO’s Express Finding on TDS Disallowance Justifies Intervention
TE Connectivity India Pvt. Ltd Vs The PCIT
(2025) TaxCorp(LJ) 35441 (HC-KARNATKATA)
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Confiscation Upheld by Gujarat HC: Scrap Dealers’ Bogus Transactions and Circular Trading Leads to Dismissal of Writ Petition, Alternative Appeal Remedy Emphasized
Shree Devidayal Metals Vs. State of Gujarat & Ors.
(2025) TaxCorp(IDT) 11193 (HC-GUJARAT)
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Patna High Court Sets Aside Ex-Parte GST Assessment for Improper Notice Service: Upholds Mandatory Compliance with Section 169
Binod Traders vs. The Union of India
(2025) TaxCorp(IDT) 11192 (HC-PATNA)
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Allahabad High Court Invalidates GST Adjudication: Tax Determination Issued Against Deceased Proprietor Without Notice to Legal Heir Declared Void
New Goyal Beej Bhandar Vs. Assistant Commissioner & Anr.
(2025) TaxCorp(IDT) 11191 (HC-ALLAHABAD)
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Madras High Court Quashes GST Assessment Due to Non-Consideration of Email Reply and Absence of Personal Hearing
Shree Balaji Enterprises Vs. Joint Commissioner of GST & Central Excise
(2025) TaxCorp(IDT) 11190 (HC-MADRAS)
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Madras High Court Permits Belated GST Appeal Against Assessment Order, Mandates 10% Pre-Deposit After Rectification Petition Fails
Patil Constructions and Infrastructure Ltd. vs. The State Tax Officer
(2025) TaxCorp(IDT) 11189 (HC-MADRAS)
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Kerala High Court Rebukes ITAT Cochin Bench for Defying Judicial Hierarchy and Failing to Decide Assessee's Restored Appeal on Merits
Cool Minds Technologies Private Limited Vs ACIT
(2025) TaxCorp(LJ) 35440 (HC-KERALA)
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ITAT Third Member Rules in Favour of Assessee: Penalty Under Section 271(1)(c) Not Attracted Where Deduction Claim Under Section 54F Withdrawn Due to Builder’s Delay
Sahil Vachani Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35439 (ITAT-DELHI)
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ITAT Pune Rules Against Retrospective Application of Section 11(3) Amendment: Trust’s Utilization of Accumulated Income Before March 31, 2023 Deemed Valid
Yashwantrao Chavan Maharashtra Open University Vs CIT
(2025) TaxCorp(LJ) 35438 (ITAT-PUNE)
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Mumbai ITAT Upholds Taxability of Deferred Sales Tax Waiver as Revenue Benefit Under Section 28(iv): Assessee’s Appeal Rejected
Oricon Enterprises Ltd Vs DCIT
(2025) TaxCorp(LJ) 35437 (ITAT-MUMBAI) · Section 28(iv)
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Mumbai ITAT Holds That Bajaj Auto's Trade Discounts to Dealers Are Not Commission: No TDS Liability under Section 194H
Bajaj Auto Limited Vs The Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 35436 (ITAT-MUMBAI) · Section 40(a)(ia)
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Bombay High Court Halts CESTAT’s Rs 256.45 Crore Refund Order, Citing Need for Detailed Review of CGST Proviso
Commissioner of CGST and Central Excise vs Tenormac Enterprises Pvt. Ltd
(2025) TaxCorp(IDT) 11187 (HC-BOMBAY)
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Gujarat High Court Affirms DTAA Override on TDS Rate: Section 206AA’s 20% Not Mandatory for Non-Residents Without PAN
Adani Wilmar Ltd Vs CIT
(2025) TaxCorp(LJ) 35435 (HC-GUJARAT) · Section 90(2)
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