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Mumbai ITAT Rules Government Salary Grant Not Eligible for 15% Accumulation under Section 11(1)(a) for Charitable Trusts
National Education Society Vs DCIT
(2026) TaxCorp(LJ) 38157 (ITAT-MUMBAI) · Section 11(1)(a)
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Only Profit Element to be Taxed Where 12.5% Suo-Motu Addition Made on Bogus Purchases and Assessee Fails to Prove Genuineness
Hemantkumar Sumermal Bhansali Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38156 (ITAT-MUMBAI)
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IT Recharge Fee Not FTS under India-UK DTAA; No Central Government Approval Needed for Beneficial Tax Rate under Section 115A
Lloyd's Register Of Shipping (Now Known As Lloyd’s Register Group Ltd.) Vs DCIT
(2026) TaxCorp(LJ) 38155 (ITAT-MUMBAI) · Section 115A
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Mumbai ITAT Quashes Section 234B Interest Due to Retrospective ICDS Deferment; Taxpayer Not Liable for Unforeseeable Advance Tax Shortfall
Godrej Projects Development Ltd (Into Which Godrej Buildcon Pvt Ltd) Vs DY CIT
(2026) TaxCorp(LJ) 38154 (ITAT-MUMBAI) · Section 234B
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Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available
PEI Industries v. Union of India & Ors
(2026) TaxCorp(IDT) 12403 (HC-DELHI)
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Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12402 (AAR)
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Gujarat AAR Rules Natural, Unprocessed Psyllium Seeds Procured via APMC Are GST-Exempt as ‘Fresh’ Plant Parts under Entry 87
In the matter of Jigneshkumar Narayandas Patel
(2026) TaxCorp(IDT) 12401 (AAR)
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Goa AAR Denies GST Exemption on Desilting Services for State Waterways: Entrustment to Panchayat or Municipality Found Lacking
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12400 (AAR)
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Mumbai ITAT Upholds FIFO Valuation for Physical Shares; Rejects LIFO and Lot Identification as Tax Avoidance under Section 45(2A)
Megasolis Renewable Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38153 (ITAT-MUMBAI)
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Delhi ITAT Rules SaaS-Based Product Analytics Receipts Not Taxable as Royalty or FTS/FIS under India-US DTAA; TDS Credit to be Granted after Verification
Amplitude Inc. Vs ACIT, DCIT
(2026) TaxCorp(LJ) 38152 (ITAT-DELHI)
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Mumbai ITAT Holds Historical Investments Cannot Be Taxed as Unexplained Income in Subsequent Years under Section 69 – Rs. 16.88 Crore Addition Deleted
Harvinderpal Tirathpal Mehta Vs The Dy. CIT
(2026) TaxCorp(LJ) 38151 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Quashes PCIT’s Section 263 Revision on Depreciation for Intangible Rights under NHAI Concession; Holds CBDT Circular No. 9/2014 Non-Detrimental Where No Amortization Claim Made
Hampi Expressways Pvt. Ltd Vs PCIT
(2026) TaxCorp(LJ) 38150 (ITAT-MUMBAI)
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Rajasthan High Court Affirms GST Demand on Toll Road Concessionaire: Construction Services Under BOT (Toll) Model Held Taxable Despite Toll Collection Rights
CG Tollway Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12399 (HC-RAJASTHAN)
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Calcutta High Court Nullifies IGST Refund Recovery Post-Omission of Rule 96(10) in Advance Authorization Export Cases
Techno Waxchem Private Limited vs Union of India & Ors.
(2026) TaxCorp(IDT) 12398 (HC-CALCUTTA)
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Kolkata ITAT Affirms Validity of Reassessment Notice under Section 148 Despite Absence of Incriminating Material at Issuance Stage; Clarifies Application of Section 170 in Amalgamation Scenarios
Action Tie-up Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38149 (ITAT-KOLKATA)
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Mumbai ITAT: No Section 270A Penalty Where Additions Are Based Solely on DVO Valuation Under Sections 43CA and 56(2)(vii)(b) in Absence of Defective Books
Manoj Lachhmandas Jagwani Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38148 (ITAT-MUMBAI) · Section 270A
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Delhi ITAT Affirms Section 69A Addition on Seized Unexplained Cash: Assessee’s Jurisdictional Challenge Rejected Due to Delay; Failure to Prove Cash Availability on Date of Search Proves Fatal
Inderpal Bansal Vs DCIT
(2026) TaxCorp(LJ) 38147 (ITAT-DELHI) · Section 69A
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Chennai ITAT Quashes Section 69A Addition on Unexplained Deposits: Holds Commission Agent’s Bank Credits Not Independent Income in Absence of Books Rejection
Selvaraj Sridhar Vs The DCIT
(2026) TaxCorp(LJ) 38146 (ITAT-CHENNAI)
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Mumbai ITAT Restricts Ad-hoc Income Estimation to Sales Turnover Alone, Disallows Double Taxation on Both Sales and Purchases
One world Design Studio Private Limited Vs ACIT
(2026) TaxCorp(LJ) 38145 (ITAT-MUMBAI)
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Mumbai ITAT Nullifies CIT(A)’s Order Passed During Pendency of High Court Stay in Breach Candy Hospital Trust’s Section 10(23C)(via) Approval Dispute
Breach Candy Hospital Trust Vs Asst. CIT
(2026) TaxCorp(LJ) 38144 (ITAT-MUMBAI)
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