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ITAT Agra Permits Depreciation Claim to Charitable Society Where No Double Deduction Occurs on Fixed Assets
Saqlainia Shikchhan Prasar Vs ITO
(2026) TaxCorp(LJ) 38553 (ITAT-AGRA)
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Mumbai ITAT Affirms Full Interest Deduction u/s 57 for Borrowed Funds Linked to “Income from Other Sources,” Rejects Cap Based on Interest Income Earned
Hitesh Shantilal Mehta Vs DCIT
(2026) TaxCorp(LJ) 38552 (ITAT-MUMBAI) · Section 57
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Mumbai ITAT Decides Bloomberg LP Lacks Service and Dependent Agent PE in India: Transactions with Indian Subsidiary Held on Principal-to-Principal Basis
Bloomberg LP Vs ADDLDITIT(IT)RG3
(2026) TaxCorp(LJ) 38551 (ITAT-MUMBAI)
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GSTAT Kolkata Bench Upholds Exporter’s ITC Refund; Dismisses Revenue’s Appeal Over Toll Plaza and Supplier Registration Allegations in Iron/Steel and Bitumen Export Case
Pr. Commissioner, CGST & CX, Siliguri Commissionerate vs. Agarwala’s Bitumex Private Limited
(2026) TaxCorp(IDT) 14685 (GSTAT-Kolkata)
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Supreme Court Reiterates Mobile Towers Not Immovable Property, Upholds ITC Eligibility for Passive Infrastructure: Review Petition by Revenue Dismissed
Commissioner, CGST Appeal 1, Delhi Etc. vs Bharti Airtel Limited Etc.
(2026) TaxCorp(IDT) 14684 (SC)
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GSTAT Lucknow Quashes Penalty for E-Way Bill Delay, Emphasizes Bonafide Transaction and Absence of Tax Evasion in Motorcycle Consignment
Lucknow Automotives vs Assistant Commissioner (Mobile Squad), Gonda, Raj Kumar & Ors.
(2026) TaxCorp(IDT) 14683 (GSTAT-Lucknow)
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Bombay High Court Affirms Priority of CERSAI-Registered Security Interests Over CGST Dues, Orders Release of Sealed Assets to Asset Reconstruction Company
UV Asset Reconstruction Company Limited Vs UOI & ors.
(2026) TaxCorp(IDT) 14682 (HC-BOMBAY)
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Rajasthan High Court Upholds GST on Annuity Payments in Hybrid Road Contracts: Distinguishes BOT from Hybrid Annuity Model
Nagaur Mukundgarh Highways Pvt. Ltd. vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 14681 (HC-RAJASTHAN)
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Mumbai ITAT Rules Repayment of Existing Loans in Demonetised Notes Not Unexplained Cash Credit Under Section 68
Agora Microfinance India Ltd Vs ITO
(2026) TaxCorp(LJ) 38550 (ITAT-MUMBAI) · Section 68
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Penalty Deleted by Mumbai ITAT under Section 271(1)(c) Where TDS Exceeds Assessed Tax Despite Non-Filing of Return, Citing No Tax Sought to Be Evaded in Light of Explanation 4(c)
Hitesha Sachin Takur Vs Income Tax Officer
(2026) TaxCorp(LJ) 38549 (ITAT-MUMBAI) · Section 271(1)(c)
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Agra ITAT Grants Section 54 Deduction Despite Non-Deposit in Capital Gains Account, Recognizes Substantive Compliance by Assessee
Seema Bano Vs ITO
(2026) TaxCorp(LJ) 38548 (ITAT-AGRA) · Section 54
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Mumbai ITAT Clarifies Section 154(7) Limitation: Four-Year Period to Run from Date of Communication, Not Upload, in Rectification Applications
Ronch Polymers Private Ltd Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38547 (ITAT-MUMBAI) · Section 154
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Bangalore ITAT Rules Foreign Salary of Non-Resident Employee Not Taxable in India Despite Indian Employer and TDS Deduction; Orders Fresh Adjudication Under India-Korea DTAA
Kachana Raghunatha Reddy Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38546 (ITAT-BANGALORE)
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Mumbai ITAT Upholds KPMG India's Rs. 2.22 Crore Unbilled Revenue Write-Off, Citing Consistency with Precedent in Advisory Arm Case
KPMG India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38545 (ITAT-MUMBAI)
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Ahmedabad ITAT Overturns CIT(E) Denial of Section 12AB Registration for Charitable Trusts: Restores Matter for Fresh Consideration Due to Breach of Natural Justice
Amrutlal Parshotam Jain Dharmshala Trust Vs CIT
(2026) TaxCorp(LJ) 38544 (ITAT-AHMEDABAD) · Section 12AB
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Mumbai ITAT Orders Fresh Inquiry into Section 43B Disallowance of Interest on Term Loan, Directs Assessee to Furnish Loan-wise Payment Evidence
Goan Hotels & Realty Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38543 (ITAT-MUMBAI) · Section 43B
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Mumbai ITAT Quashes Penalty under Section 271(1)(c) for Disallowance of Professional Fees—Clarifies Mere Disallowance Does Not Attract Penalty Without Independent Satisfaction
Ashwin Ramesh Saksena Vs ITO
(2026) TaxCorp(LJ) 38542 (ITAT-MUMBAI) · Section 271(1)(c)
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Delhi ITAT Bars Revenue from Reopening Accepted Purchase Claims Post-Remand in Emaar MGF Construction Pvt. Ltd. Case
Emaar MGF Construction Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38541 (ITAT-DELHI)
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Bombay High Court Rules Revenue Cannot Deny TDS Credit to Assessee Due to Deductor’s Default in Depositing Tax
Manohar Ramabtar Jhunjhunwala Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38540 (HC-BOMBAY)
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Bombay High Court Refers Architect’s Completion Certificate Issue Under Section 80-IB(10) to Larger Bench—Strict Compliance with Local Authority Certificate Mandated
Atul Properties Vs Pr. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38539 (HC-BOMBAY)
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