-
Mumbai ITAT Clarifies Expatriate Salary Deduction: Section 44C Inapplicable to Standard Chartered Bank’s Indian Branch; Allowance Upheld Under Section 37(1) and Article 7 of India-UK DTAA
Standard Chartered Bank Vs DCIT(IT)
(2026) TaxCorp(LJ) 38583 (ITAT-MUMBAI) · Section 44C
-
Delhi ITAT Orders Fresh Inquiry into Taxability of Automated Technical Services under India-Ireland DTAA: Distinction Between ‘Technical Services’ and ‘Royalty’ Reaffirmed
SFDC Ireland Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38582 (ITAT-DELHI)
-
Delhi High Court Rules Penalty Notice under Section 271(1)(c) Must Clearly Specify Concealment or Inaccurate Particulars: Revenue’s Appeal Dismissed
Vitasta Estates Vs PCIT
(2026) TaxCorp(LJ) 38566 (HC-DELHI)
-
Subhash Chander Mittal Vs Union of Other
Subhash Chander Mittal Vs Union of Other
(2026) TaxCorp(LJ) 38567 (HC-P&H) · Section 89(1)(a)
-
Mumbai ITAT Confirms Section 44C Cap on NRI Desk Expenses for Bank of Bahrain; Disallows Full Deduction Under Section 37(1) by Treating Overheads as Head Office Expenditure
Bank Of Bahrain & Kuwait B.S.C. Vs The ACIT
(2026) TaxCorp(LJ) 38568 (ITAT-MUMBAI) · Section 44C
-
ITAT Mumbai Rules Sponsorship Receipts from "Pinkathon" Not Taxable as Business Income: Charitable Nature Upheld Despite Magnitude of Funds and Promotional Benefits
United Sisters Foundation Vs ITO
(2026) TaxCorp(LJ) 38569 (ITAT-MUMBAI) · Section 13(8)
-
Mumbai ITAT Nullifies Penalty for Non-Compliance with Section 44AB, Recognizes Bona Fide Belief Regarding GST Exclusion from Turnover Threshold
Manish Pushkar Dayal Singhal Vs ITO
(2026) TaxCorp(LJ) 38570 (ITAT-MUMBAI) · Section 44AB
-
Mumbai ITAT Directs AO to Re-examine US LP’s Status as ‘Company’ under India-US DTAA for Loss Carry Forward Eligibility
Pabrai Investment Fund IV, L.P. Vs Asst. Director of Income Tax
(2026) TaxCorp(LJ) 38571 (ITAT-MUMBAI)
-
Ahmedabad ITAT Quashes Section 68 Addition: No Unexplained Income Where Cash Sales and Deposits During Demonetization Duly Accounted by Cloth Trader
Pravinkumar D Gandhi HUF Vs Income Tax Officer
(2026) TaxCorp(LJ) 38572 (ITAT-AHMEDABAD) · Section 68
-
Mumbai ITAT Denies Condonation for 6-Year Delay in Filing Cross Objections by Mashreq Bank: Subsequent Favourable Ruling Not a Sufficient Cause
Mashreq Bank PSC Vs DDIT(IT)4(1)
(2026) TaxCorp(LJ) 38573 (ITAT-MUMBAI)
-
Bangalore ITAT Affirms Deductibility of Success Fee Paid for Advisory Services in Share Sale under Section 48
Mohan Rajashekar Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38574 (ITAT-BANGALORE) · Section 48
-
Bombay High Court Upholds Revenue's Appeal Condoning 156-Day Delay Owing to Bona Fide Administrative Lapses, Emphasizes Liberal Approach to Limitation under Section 260A
JS Capital LLC Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38575 (HC-BOMBAY)
-
Delhi ITAT Quashes Section 270A Penalty: Bona Fide and Debatable TDS Interpretation on Payments to GNOIDA Not Sufficient for Under-Reporting of Income
Royalgolf Link City Projects Vs Income Tax Office
(2026) TaxCorp(LJ) 38576 (ITAT-DELHI) · Section 270A
-
Bombay High Court Affirms ITAT Ruling: Allowability of Provision for Future Road Repairs Under Section 37(1) Upheld Based on Contractual Obligation and Scientific Estimation
ECA Infrastructure India Vs Pr. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38577 (HC-BOMBAY)
-
Rajkot ITAT Invalidates Reassessment for AY 2008-09: Holds CIT(A) Lacks Authority to Direct Reopening for Different Year; Section 69 Addition Quashed
Dineshbhai Dayabhai Hadiya Akshar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38578 (ITAT-RAJKOT)
-
Ahmedabad ITAT Rules in Favour of Assessee: Period of Holding by Previous Owner through Family Trust Included for LTCG Qualification—Revenue’s Short-Term Gain Addition of Rs. 9.82 Cr Quashed
Devikaben Navnitlal Patel Vs Joint Commissioner of Income-tax
(2026) TaxCorp(LJ) 38579 (ITAT-AHMEDABAD) · Section 49(1)(iii)
-
Delhi ITAT Affirms: Sale Proceeds of Renewable Energy Certificates Recognized as Non-Taxable Capital Receipts, Excluded from MAT Computation under Section 115JB
Kapil Mohan And Associates Hydro Power Vs ITO
(2026) TaxCorp(LJ) 38581 (ITAT-DELHI)
-
Chennai ITAT Limits Taxation on Doctor’s Unreported Income to 50% of Gross Receipts, Rejects AO’s Treatment of Entire Receipts as Net Taxable Income Due to Non-Filing of Return
Selvakumar Arumugam Vs ACIT
(2026) TaxCorp(LJ) 38580 (ITAT-CHENNAI)
-
GSTAT Thiruvananthapuram Quashes GST Demand Against Deceased Proprietor for Lack of Notice to Legal Heir and Inquiry Into Estate
Vijayan Sahadevan (Deceased) Vs The Commissioner of Kerala State GST Thiruvananthapuram
(2026) TaxCorp(IDT) 14695 (GSTAT-Thiruvananthapuram)
-
Karnataka High Court: Anticipatory Bail Granted in GST ITC Fraud Case—Subsequent Supplier Deregistration Not Sufficient Proof of Fraud
Venkatasubbaiah C Vs Superintendent of Central Tax & Ors
(2026) TaxCorp(IDT) 14694 (HC-KARNATAKA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.