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Mumbai ITAT Affirms: Executive Search Fees from Indian AE Not Taxable as Royalty under India–Netherlands DTAA; APA Framework Upheld
Spencer Stuart International B.V. Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38434 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Section 54F Exemption for Investment Made via Allotment Letter Despite Subsequent Registration Delays
Ashwin Chhotalal Paurana Vs ITO
(2026) TaxCorp(LJ) 38433 (ITAT-MUMBAI) · Section 54F
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Capital Gains Deduction Allowed—Section 56 Cannot Apply on Mere Suspicion of Benami Ownership Where Documentary Title and Possession Proven
Pushpa Vedprakash Agarwal Vs AO {IncomeTaxOfficer}
(2026) TaxCorp(LJ) 38432 (ITAT-MUMBAI) · Section 56
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Mumbai ITAT Directs AO to Recompute Notional Rent on Unsold Real Estate Inventory Based on Municipal Rateable Value, Rejects Flat Percentage Application
Neelkanth Urban Developers Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38431 (ITAT-MUMBAI)
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Mumbai ITAT Sets Aside Additions Under Section 69A for Gold and Silver Articles Citing CBDT Instruction and Family Circumstances
Smita Kelkar Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38430 (ITAT-MUMBAI) · Section 69A
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ITAT Chennai Upholds Independent Exemption for Government-Financed Educational Institution Under Section 10(23C)(iiiab); Remands Cash Deposit Issue for Fresh Examination
Arupukottai Sbk Girls Higher Secondary School Managing Board Vs DCIT
(2026) TaxCorp(LJ) 38429 (ITAT-CHENNAI) · Sections 10(23C)(iiiab), 12A
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Mumbai ITAT Rules No Penalty for Income Re-characterisation Under Section 270A: Legrand Netherlands B.V. Case Highlights Discretion in Penalty Proceedings
Legrand Netherlands B.V. Vs ACIT
(2026) TaxCorp(LJ) 38428 (ITAT-MUMBAI) · Section 270A
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Delhi ITAT Upholds Reopening of Assessment under Section 147 Based on Subsequent Years’ Findings; Rejects Assessee’s Agricultural Income Claim for AY 2014-15
Transparent Agro Pvt. Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38427 (ITAT-DELHI) · Section 147
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Mumbai ITAT Strictly Applies Section 253(5): Delay of 2,904 Days in Filing Appeal Not Condoned Due to Lack of Specific Evidence or Diligence by Assessee
Ganpat Amraramji Prajapati Vs ITO
(2026) TaxCorp(LJ) 38426 (ITAT-MUMBAI)
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ITAT Chennai Rules Section 50C Deemed Value Irrelevant for Section 54F Exemption: Full Investment of Actual Sale Consideration Shields Assessee from Capital Gains Tax
T Srikanth Vs DCIT
(2026) TaxCorp(LJ) 38425 (ITAT-CHENNAI) · Sections 50C, 54F
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Mumbai ITAT Quashes Rs. 18.19 Crore Addition on Tenancy Right Revaluation: No Unexplained Investment in Absence of Actual Fund Flow or Asset Acquisition
Hotel Mahalaxmi Vs ITO
(2026) TaxCorp(LJ) 38424 (ITAT-MUMBAI) · Section 69
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Mumbai ITAT Affirms LTCL Set-off Against Non-STT LTCG and Clarifies Timing of Commission Income Taxability Based on AGM Approval
Kushal Narendra Desai Vs DCIT
(2026) TaxCorp(LJ) 38423 (ITAT-MUMBAI) · Section 10(38)
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Delhi ITAT Rules Section 56(2)(viib) Inapplicable to Capital Infusion by 100% Holding Company in Absence of Actual Share Issuance
Abir Hydro Power Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38422 (ITAT-DELHI) · Section 56(2)(viib)
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Delhi ITAT Upholds Apportionment of Compensation on Compulsory Land Acquisition: Taxation Based on Commercial Substance, Not Mere Legal Ownership
Raeks Estates Developers Private Limited Vs NFAC
(2026) TaxCorp(LJ) 38421 (ITAT-DELHI)
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Ahmedabad ITAT Upholds Section 54B Deduction for Capital Gains on Sale of Agricultural Land: Sufficient Proof of Agricultural Use Sways Decision
Nitinbhai Kanubhai Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38420 (ITAT-AHMEDABAD) · Section 54B
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Mumbai ITAT Nullifies BMA Proceedings Due to Breach of CBDT Procedural Mandate in Foreign Asset Disclosure Case
Ajay Bhagwati Chauhan Vs JCIT
(2026) TaxCorp(LJ) 38419 (ITAT-MUMBAI) · Section 10(1)
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ITAT Chennai Orders Fresh Assessment on Deduction Claim under Section 36(1)(viia) for Bad and Doubtful Debts, Clarifies Computation on Monthly Average Advances
Trichirapalli District Central Co-Operative Bank Limited Vs ACIT
(2026) TaxCorp(LJ) 38418 (ITAT-CHENNAI) · Section 36(1)(viia)
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Bombay High Court Sets Aside GST Appellate Authority’s Summary Dismissal for Lack of Hearing and Reasoned Order
Maha Vartta Media Solutions Private Limited Vs State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 14614 (HC-BOMBAY)
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Bombay High Court Allows Withdrawal of GST Writ Petitions, Permits Statutory Appeals Despite Limitation, Recognizes Section 14 Limitation Act Protection
Siddhi Vinayak Steel & Anr Vs Joint Commissioner of CGST And Central Excise
(2026) TaxCorp(IDT) 14613 (HC-BOMBAY)
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Supreme Court Upholds Allahabad HC Ruling: No GST Section 74 Action Against Genuine Purchaser Absent Fraud or Misstatement, Even if Supplier Found Non-Existent
Additional Commissioner, Grade 2 & anr. vs Safecon Lifesciences Private Limited
(2026) TaxCorp(IDT) 14612 (SC)
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