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Assessment Order Set Aside by Delhi ITAT as Time-Barred: Invalid DVO Reference under Section 142A Fails to Extend Limitation under Section 153(1) in Section 50C Cases
Consolidated Finvest And Holdings Limited Vs DCIT
(2026) TaxCorp(LJ) 38520 (ITAT-DELHI)
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Delhi ITAT Affirms Tax Liability on Undisclosed UAE Bank Account and Investment under Black Money Act for Non-Disclosure by Resident Assessee
Ashok Shankar Vs ACIT
(2026) TaxCorp(LJ) 38515 (ITAT-DELHI)
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Mumbai ITAT Confirms Deductibility of Post-Completion Interest on Unsold Flats as Revenue Expenditure in Real Estate Business
Giraffe Developers Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 38514 (ITAT-MUMBAI)
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Supreme Court Upholds Karnataka HC Verdict: Discount Provision Allowed as Deductible Expenditure Under Section 37 Following Matching Principle—Revenue’s SLP Dismissed in LTI Mindtree Ltd. Case
LTI Mindtree Ltd. Vs The PCIT
(2026) TaxCorp(LJ) 38513 (SC)
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Bangalore ITAT Rules Repurchase of Flipkart Singapore Stock Options Taxable as Capital Gains, Not Salary Perquisite—Employer TDS and Form 16 Not Determinative
Pramod Kumar Jain Vs DCIT
(2026) TaxCorp(LJ) 38512 (ITAT-BANGALORE)
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Bangalore ITAT Rules Only Net Winnings from Online Gaming Taxable, Disregards Rs. 2.33 Crore Gross Addition Based on Gaming Wallet Credits
Arakere Channappa Vishwanath Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38511 (ITAT-BANGALORE) · Section 115BBJ
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Hyderabad ITAT Upholds Section 153D Approval Despite Non-Mention of DIN and Alleged “Conditional” Observations, Citing Section 292BC Retrospective Amendment
Clarion Agro Products Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38510 (ITAT-HYDERABAD) · Sections 153D, 292BC
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Gujarat High Court Declares GST Proceedings Against Deceased Taxpayer Void; Revenue Permitted to Pursue Legal Heirs Anew
Shahedabegum Irshadahmed Chaudhary vs State of Gujarat & anr.
(2026) TaxCorp(IDT) 14662 (HC-GUJARAT)
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Delhi HC Allows Developers to Seek ITC for Pre-Limitation Period, Excludes Delay under Limitation Act Post-Safari Retreats Ruling
Riveria Commercial Developers Limited Vs Union of India & Ors
(2026) TaxCorp(IDT) 14661 (HC-DELHI)
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Delhi HC Affirms Appellate Authority’s Competence to Decide “Reasonable Period” for SCN Issuance Under Section 76; Writ Jurisdiction Declined Due to Alternate Remedy
Armour Security India Limited vs UOI & anr
(2026) TaxCorp(IDT) 14660 (HC-DELHI)
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Gujarat High Court Reads Down GST Levy on Pre-October 2023 Corporate Guarantees, Orders Refund & Sets Aside Contradictory Circulars
Torrent Power Ltd Versus Union Of India & Ors.
(2026) TaxCorp(IDT) 14658 (HC-GUJARAT)
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Delhi High Court Allows Assessees Relief Against Portal-Only GST Notices, Adheres to Supreme Court's Pending Review of Section 168A Notifications
Gorki Contractors and Engineers vs UOI & ors
(2026) TaxCorp(IDT) 14659 (HC-DELHI) · Section 168A
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Karnataka High Court Rules BDA Cannot Levy GST on Building Plan Sanction; Cites Lack of Statutory Authority Under BDA Act, 1976
Sai Sravanthi Infra Projects Pvt. Ltd. & ors vs State of Karnataka & ors
(2026) TaxCorp(IDT) 14657 (HC-KARNATAKA)
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Allahabad High Court Mandates Cash Refund of GST to Deregistered Assessee, Rejects Redundant ITC Re-credit
Vossloh Cogifer Turnouts India Pvt. Ltd. Vs State Of U.P.
(2026) TaxCorp(IDT) 14656 (HC-ALLAHABAD)
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Delhi ITAT Rules Non-Resident Sri Lankan Company Not Taxable in India on Share Buy-Back from Indian Shareholder; Section 5(2) and Section 9 Not Attracted
Gamma Pizzakraft Lanka (Pvt.) Ltd Vs ACIT
(2026) TaxCorp(LJ) 38509 (ITAT-DELHI) · Section 56(2)(viia)
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Delhi ITAT Rules SaaS Receipts from Indian Clients by US Company Not Taxable as Fees for Included Services Under DTAA and Section 9(1)(vii)
Branch Metrics Inc Vs DCIT
(2026) TaxCorp(LJ) 38508 (HC-DELHI)
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Jaipur ITAT Holds Advances Not ‘Undisclosed Income’ for Section 271AAB Penalty: Strict Interpretation of Penal Provisions Applied
Kanhaiyalal Rameshwar Das Vs Income Tax Officer
(2026) TaxCorp(LJ) 38507 (ITAT-JAIPUR) · Sections 132(4), 271AAB
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Mumbai ITAT Bars Income Tax Proceedings for Pre-Resolution Plan Period Against Indusind General Insurance; Confirms Extinguishment of Past Liabilities under IBC
Indusind General Insurance Company Limited (Formerly Reliance General Insurance Company Limited) Vs DCIT
(2026) TaxCorp(LJ) 38506 (ITAT-MUMBAI)
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Telangana High Court Overturns Rejection of Rectification Application, Directs Fresh Consideration Where Income Taxed Twice Due to Department’s Own Sequencing
Premier Solar Power tech Private Limited Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38505 (HC-TELANGANA) · Section 264
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ITAT Ahmedabad Quashes Addition on Penny Stock Gains, Citing Lack of Evidence Linking Assessee to Price Manipulation and Emphasizing Banking Channel Transactions
Payal Manan Shah Vs Income Tax Officer
(2026) TaxCorp(LJ) 38504 (ITAT-AHMEDABAD)
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