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Bombay High Court Declares Consolidated GST Show-Cause Notice and Recovery Order Void for Lack of Jurisdiction—Permits Fresh Proceedings under Proper Provisions
Rithwik Projects Private Limited vs Union of India & Ors.
(2026) TaxCorp(IDT) 12441 (HC-BOMBAY)
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Madras High Court Nullifies GST Assessment on Seigniorage Fees, Directs Fresh Proceedings Subject to Supreme Court Verdict
Tvl. Manickavasagam S. vs The Proper Officer/Commercial Tax Officer
(2026) TaxCorp(IDT) 12440 (HC-MADRAS)
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Gauhati High Court Upholds Validity of Consolidated Notices and Orders for Multiple Financial Years under GST; Assessees' Plea on Prejudice and Limitation Rejected
Tata Projects Limited, Assam vs UOI & ors
(2026) TaxCorp(IDT) 12439 (HC-GAUHATI)
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Chennai ITAT Quashes PCIT’s 263 Order: Reassessment Restored as Mutual Fund Dividend Taxed Appropriately and No Sham Proven
Shresth Enclave Advisory Private Limited Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38201 (ITAT-CHENNAI) · Section 94(7)
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Mumbai ITAT Affirms SEBI-Registered VCF’s Entitlement to Multiple Section 10 Exemptions on Distinct Income Streams
India Infrastructure Fund Vs ITO
(2026) TaxCorp(LJ) 38200 (ITAT-MUMBAI) · Section 10(23FB), 10(34)
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Chennai ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice Despite Belated Return Filed in Covid Circumstances
Texcity Constructions Kovai Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38199 (ITAT-CHENNAI) · Section 143(2)
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Mumbai ITAT Rules Rs 50 Lakh Development Rights Payment as Capital Gains, Not “Other Sources”; Section 50C Inapplicable in Absence of Land Transfer
Sherlyn Dias (Legal heir of Late Mrs. Dorothy Lawrence Pereira) Vs ITO
(2026) TaxCorp(LJ) 38198 (ITAT-MUMBAI)
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GSTAT Delhi Affirms No Profiteering by Arun Excello Constructions LLP in “Compact Homes-Narmada” Project Due to Absence of Incremental ITC Benefit
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Arun Excello Constructions LLP
(2026) TaxCorp(IDT) 12438 (GSTAT-Delhi)
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GSTAT Upholds Rs. 13.61 Crore Profiteering by Lifestyle International Pvt. Ltd. for Failing to Pass on GST Rate Reduction to Customers; No Interest or Penalty Levied
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Lifestyle International Pvt. Ltd.
(2026) TaxCorp(IDT) 12437 (GSTAT-Delhi)
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Allahabad High Court Declares Arrest and Remand under CGST Act Illegal for Absence of Mandatory DIN and Procedural Safeguards
Ashish Tyagi v. Director General of GST Intelligence & Ors.
(2026) TaxCorp(IDT) 12436 (HC-ALLAHABAD)
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Gauhati High Court Affirms Retrospective Penalty on Partners for GST Evasion: Partners Held Personally Liable under Section 122(1A) CGST Act
Mayank Bansal v. Union of India & Ors.
(2026) TaxCorp(IDT) 12435 (HC-GAUHATI)
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Orissa High Court Quashes GST Appellate Order for Failure to Consider Assessee’s Timely Reply on Limitation Issue
Mahesh Value Products Pvt. Ltd. vs Chief Commissioner of CT & GST and others
(2026) TaxCorp(IDT) 12434 (HC-ORISSA)
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ITAT Ahmedabad Quashes Disallowance under Section 37: Death of Proprietor and GST Cancellation Not Sufficient Grounds for Purchase Addition
K R Solvent LLP Vs DCIT
(2026) TaxCorp(LJ) 38197 (ITAT-AHMEDABAD)
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Mumbai ITAT Allows Full Deduction for NBFC’s Debenture Issue Expenses Under Section 37(1); Disallows Amortisation Under Section 35D
Nuvama Wealth Finance Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38196 (ITAT-MUMBAI)
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ITAT Chennai Orders Grant of Section 80G Approval to Trust Engaged in Rural Empowerment and Skill Development Despite Revenue Generation
Dr. Soundram Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38195 (ITAT-CHENNAI) · Section 80G(5)
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Delhi ITAT Clarifies: No Doctrine of Merger Between Orders u/s 143(1) and 143(3); Dismisses Appeal for Lack of Grievance
Marmo Home Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38194 (ITAT-DELHI)
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Chennai ITAT Exonerates Sundaram Finance from Penalty under Section 270A: Bona Fide Reliance on Jurisdictional High Court Precedent Shields Assessee on Bad Debt Recovery Issue
Sundaram Finance Limited Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38193 (ITAT-CHENNAI)
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ITAT Chennai Rules Web Hosting Fees Not Royalty: No Right to Use Equipment or IP Transferred Under India-USA DTAA
ZOHO Corporation Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38192 (ITAT-CHENNAI)
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Mumbai ITAT Affirms Allowability of Business Development Expenses and Depreciation on Director-Registered Vehicles in Absence of Contradictory Evidence
Riverside Industries Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38191 (ITAT-MUMBAI)
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Gauhati High Court Quashes GST Assessment for Lack of Proper Show Cause Notice: Summary DRC-01 Held Insufficient to Initiate Proceedings under Section 73
Riyan Enterprises And Anr Vs The State Of Assam And 2 Ors
(2026) TaxCorp(IDT) 12433 (HC-GAUHATI)
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