-
GSTAT Quashes ITC Recovery Under Section 74: Mere Availment Without Verification Not "Suppression of Facts"
Santhome Latex Enterprises vs The Commissioner of CGST Thiruvananthapuram
(2026) TaxCorp(IDT) 14693 (GSTAT-Thiruvananthapuram)
-
Kerala High Court Upholds Revenue's Stand: Transitional ITC Not Eligible for Refund Without Proof of Ledger Credit as on Appointed Day
AVT Mccormick Ingredients Pvt.Ltd Vs Union Of India & Ors
(2026) TaxCorp(IDT) 14692 (HC-KERALA)
-
Rajasthan AAR Holds Natural Psyllium Seeds Procured via APMC Auctions Not “Fresh”; Subject to 5% GST Exclusion from Exemption Confirmed
In the matter of Rajendra Prasad
(2026) TaxCorp(IDT) 14691 (AAR)
-
GSTAT Hyderabad: Automatic Lapse of Composition Scheme Upon Exceeding Turnover Threshold – Cum-Tax Valuation Mandated for Post-Lapse Tax Liability
Parameshwara Bricks Vs State Tax Officer & Ors.
(2026) TaxCorp(IDT) 14690 (GSTAT-Hyderabad)
-
Rajasthan AAR Clarifies GST Rate on Job Work for Handicraft Items: 5% for Registered Job Workers; Exemption for Marble and Wooden Deities
In the matter of Tushar Agarwal
(2026) TaxCorp(IDT) 14689 (AAR)
-
Jurisdiction of Deputy Commissioner to Issue SCN under UPGST Act Upheld by Allahabad High Court: Assessee Barred from Raising Objection After Participating on Merits
Nageen Traders and Molding India Pvt. Ltd.Thru. Director Abdul Rahim Khan vs State of U.P. Thru. Prin. Secy. State Tax Dept.. Govt. Lko. and 2 others
(2026) TaxCorp(IDT) 14688 (HC-ALLAHABAD)
-
GSTAT Lucknow Reinstates Tax and Penalty for Absence of E-Way Bill During Inter-State Iron Scrap Transport, Citing Clear Intent to Evade GST
Om Prakash vs Prop, 0 Talpura Talpura Baheri Upbar 243201 , Islam Trading Co
(2026) TaxCorp(IDT) 14687 (GSTAT-Lucknow)
-
AAR Rajasthan Clarifies E-Invoicing Liability for Coaching Institutes: Contractual Payer, Not Fee Payer, is the GST Recipient
In the matter of Allen Career Institute Pvt Ltd
(2026) TaxCorp(IDT) 14686 (AAR)
-
Delhi ITAT Upholds 80G(5) Approval for School-Running Trust, Restricts Registration Enquiry to Three Years’ Activities; Criticizes Reliance on Irrelevant Search Materials
Lakhmi Chand Charitable Society Vs Pr.CIT
(2026) TaxCorp(LJ) 38565 (ITAT-DELHI) · Section 80G(5)
-
Chandigarh ITAT Holds Resident Welfare Association’s Activities Not Charitable; Mutuality Doctrine Prevails Over Claim for Section 2(15) Exemption
Amaltash Residents Welfare Association Vs The CIT
(2026) TaxCorp(LJ) 38564 (ITAT-CHANDIGARH) · Section 2(15)
-
Chandigarh ITAT Affirms Charitable Status for Gaushala Trust, Rejects Religious Classification; Mandates Fresh Registration and 80G Approval
World Sankirtan Tour Trust Vs The CIT
(2026) TaxCorp(LJ) 38563 (ITAT-CHANDIGARH) · Sections 12AB, 80G
-
Mumbai ITAT Affirms Section 54F Exemption for Property Purchased from Spouse, Rejects Revenue’s Colourable Device Allegation
Neha Karan Motwani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38562 (ITAT-MUMBAI) · Section 54F
-
Ahmedabad ITAT Upholds Jio Platforms’ Rs. 2761.60 Crore Intangible Asset Depreciation Claim, Citing Consistency and Jurisdictional Precedents
Jio Platforms Limited Vs DCIT
(2026) TaxCorp(LJ) 38561 (ITAT-AHMEDABAD)
-
Telangana High Court Upholds Reassessment Proceedings Initiated on Basis of Third Party Search: Limits Writ Jurisdiction at Preliminary Stage
Nitin Enterprises Vs Income-tax Officer
(2026) TaxCorp(LJ) 38560 (HC-TELANGANA)
-
Delhi High Court Upholds Set-Off of Section 10B Unit Loss Against Profits of Other Units: Aricent Technologies Claim Accepted
Aricent Technologies Holding Ltd (Formerly Known As Flextronics Software System Ltd Vs DCIT
(2026) TaxCorp(LJ) 38559 (HC-DELHI) · Section 10B
-
Mumbai ITAT Orders Restoration of ISKCON’s Section 12AB and 80G Registrations, Rebukes CIT(E) for Overstepping Jurisdiction by Scrutinizing Income Streams
International Society for Krishna Consciousness Vs Commissioner of Income-tax
(2026) TaxCorp(LJ) 38558 (ITAT-MUMBAI) · Section 12AB
-
Chandigarh ITAT Grants Conditional Remand: Assessee Ordered to Facilitate Plantation of 500 Trees or Pay Equivalent Cost as Prerequisite for Reconsideration of Rs. 11.22 Crore Additions
Ranbir Singh Vs The DCIT
(2026) TaxCorp(LJ) 38557 (ITAT-CHANDIGARH)
-
Telangana High Court Holds BIOSOT Immune from Income Tax: Bank Account Attachment Quashed, Recognizes Sovereign Functions under Constitutional Protection
The Biodiversity Conservation Society of Telangana (BIOSOT) Vs Union of India
(2026) TaxCorp(LJ) 38556 (HC-TELANGANA) · Section 226(3)
-
Mumbai ITAT Holds Trademark Fee Paid to Foreign Parent as Deductible Revenue Expenditure, Rejects Revenue’s ‘Intangible Asset’ Argument
Deugro Projects (India) Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38555 (ITAT-MUMBAI)
-
Bombay High Court Invalidates Reassessment Proceedings for Unsigned Sanction under Section 151, Holds Signature Mandate under Section 282A(1) Crucial
Nikhil Nagindas Modi Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38554 (HC-BOMBAY) · Section 282A(2)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.