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Delhi ITAT Annuls Penalty for Cash Loan Violation, Citing Expiry of Limitation Period Under Section 275(1)(c)
Daya Kishan Vs ACIT
(2026) TaxCorp(LJ) 38503 (ITAT-DELHI) · Section 275(1)(c)
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ITAT Ahmedabad Quashes PCIT’s Section 263 Revision: Discretionary Non-Initiation of Section 270A Penalty Not Sufficient to Render Assessment Erroneous or Prejudicial to Revenue
Kamalkant Bhagwatiprasad Oza Vs PCIT
(2026) TaxCorp(LJ) 38502 (ITAT-AHMEDABAD) · Section 263
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Delhi ITAT Directs Statutory Refund of TDS Following Nil Income Determination in Reassessment Proceedings U/s 148—Revenue Cannot Retain Excess Taxes on Technical Grounds
D.B. Engineering P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38501 (ITAT-DELHI) · Section 237
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Retrospective Statutory Change Cannot Justify Recall of Prior Order Under Section 254(2)
Mohd. Shoaib Ur Rahman Vs ITO
(2026) TaxCorp(LJ) 38500 (ITAT-HYDERABAD) · Sections 147A, 254(2)
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Hyderabad ITAT Affirms Denial of Section 54GB Exemption: Incorporation Date under Companies Act is Decisive, Not MSME Registration or Business Commencement
Kamal Chand Jain Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38499 (ITAT-HYDERABAD) · Section 54GB
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Delhi ITAT Affirms Relief from Rs. 23.91 Cr. Black Money Addition: Identity Theft Victim Exonerated after Special Court Order
Tarun Trikha Vs DDIT
(2026) TaxCorp(LJ) 38498 (ITAT-DELHI)
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ITAT Mumbai Rules Section 69A Inapplicable Where On-Money Receipts from Real Estate Business Are Explained and Accepted as Business Income; Prevents Double Taxation by Allowing Telescoping
Roma Builders Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38497 (ITAT-MUMBAI) · Section 69A
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Paul Wurth Italia SPA Vs Deputy Commissioner of Income Tax
Paul Wurth Italia SPA Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38496 (ITAT-DELHI)
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Mumbai ITAT Rules Composite Letting Income Including Amenities and Fixtures Taxable Solely as ‘House Property’ – Disallows CIT(A)’s Segregation into ‘Other Sources’
Redwood IT Services Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38495 (ITAT-MUMBAI)
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Bangalore ITAT Grants Relief by Deleting Disallowance under Section 40(a)(i) for Foreign Company’s Payment to Indian PE, Citing Retrospective Applicability of Second Proviso and Technical Compliance with Form 26A
Cyberstar Infocom Vs ITO
(2026) TaxCorp(LJ) 38494 (ITAT-BANGALORE) · Section 40(a)(i)
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Bangalore ITAT Orders Fresh Consideration of Section 12AB Registration: CIT(E) Directed to Re-examine Charitable Activities and Delay Condonation, Rejects Darpan Registration as Mandatory
MITE Foundation for Innovation Research and Startups through Technology Vs CIT
(2026) TaxCorp(LJ) 38493 (ITAT-BANGALORE) · Section 12AB
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ITAT Jaipur Rules Section 43CA Inapplicable Where Sale Agreement and Payment Precede Law’s Enactment, Despite Later Registration
Kashyan Promoters And Developers Vs ITO
(2026) TaxCorp(LJ) 38492 (ITAT-JAIPUR) · Section 43CA
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Hyderabad ITAT Affirms Reassessment Validity Despite DIN Omission and Alleged 143(2) Notice Lapse: Assessee Precluded from Raising Fresh Objections
Mrunalini Kalagara Vs Income Tax Officer
(2026) TaxCorp(LJ) 38491 (ITAT-HYDERABAD) · Section 143(2)
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ITAT Mumbai Affirms: Cost of Acquisition for ESOP Shares Based on FMV at Exercise Date, Irrespective of Taxability of Perquisite in India
Rajesh R Hemrajani Vs ITO
(2026) TaxCorp(LJ) 38490 (ITAT-MUMBAI) · Section 49(2AA)
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Delhi ITAT Confirms Absence of Permanent Establishment for Honda Trading Asia in India; Mere Group Association and Expatriate Deployment Insufficient for PE Attribution
HondaTradingAsiaCompanyLtd. Vs DCIT(IT)
(2026) TaxCorp(LJ) 38489 (ITAT-DELHI)
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ITAT Delhi Establishes USD 900,000 as “Middle Way” Royalty Valuation for Patented Software Rights, Eschewing Extremes
Upaid Systems Ltd Vs DCIT
(2026) TaxCorp(LJ) 38488 (ITAT-DELHI)
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ITAT Mumbai Upholds Assessee’s Right to Carry Forward Capital Losses Despite Mauritius DTAA Exemption; Rejects Revenue’s Mandatory Set-Off Argument
Wexford Spectrum Investors Mauritius Limited Vs Asst.Commissioner of Income Tax
(2026) TaxCorp(LJ) 38487 (ITAT-MUMBAI)
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Allahabad High Court Declares IBS Settlement Order Void for Breach of 18-Month Statutory Limitation under Section 245D(4A)
B.L. Agro Industries Limited Vs Union of India
(2026) TaxCorp(LJ) 38486 (HC-ALLAHABAD) · Section 245D
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Penalty Proceedings under Section 271(1)(c) Invalidated Due to Absence of Proper Initiation and Clear Direction in Reassessment Order
Jayapriya Company Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38485 (ITAT-CHENNAI) · Section 271(1)(c)
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Mumbai ITAT Clarifies: Charitable Trust’s Rental and License Fee Income Not a ‘Commercial Activity’—Section 2(15) Proviso Not Attracted in Absence of Commercial Intent
Kandivli Halai Lohana Mitra Mandal Trust Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38484 (ITAT-MUMBAI) · Section 2(15)
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