-
ITAT Mumbai Rules Against Deferral of Pre-Commencement Expenditure by Charitable Trusts: Pre-Operative Expense Recognition Not Permissible under Sections 11 and 12
Dignity Lifestyle Trust Vs Income Tax Officer
(2026) TaxCorp(LJ) 38390 (ITAT-MUMBAI) · Sections 11, 12
-
Mumbai ITAT Holds Marketing Expenditure on Existing Platform as Revenue Outlay; Disallows Capitalisation and Amortisation under Section 35D
Stoughton Street Tech Labs Private Limited Vs ITO
(2026) TaxCorp(LJ) 38389 (ITAT-MUMBAI) · Section 35D
-
Kolkata ITAT Confers Retrospective Tax Exemption to Trusts Under Section 12A(2) for Assessment Years Before Grant of Registration, Extends Applicability to Pending Tribunal Proceedings
Sri Sri Jagannath Jew Vs ACIT
(2026) TaxCorp(LJ) 38388 (ITAT-KOLKATA) · Section 12AB
-
Mumbai ITAT Safeguards Right to Carry Forward Losses Despite Technical Error in Subsequent Return Filing
Trinity Opportunity Fund I Vs Assessing Officer
(2026) TaxCorp(LJ) 38387 (ITAT-MUMBAI)
-
Mumbai ITAT Rules AO Cannot Override IRDAI's Regulatory Approval in SBI General Insurance Reinsurance Premium Disallowance
SBI General Insurance Company Limited Vs ACIT
(2026) TaxCorp(LJ) 38386 (ITAT-MUMBAI)
-
Mumbai ITAT Clarifies Scope of Rectification under Section 254(2); Corrects Error on Section 14A Disallowance in Tata Industries Limited Case
Tata Industries Limited Vs ACIT, DCIT
(2026) TaxCorp(LJ) 38384 (ITAT-MUMBAI) · Section 254(2)
-
Mumbai ITAT Invalidates Reassessment Notice Issued Post Limitation; Declares 10-Year Window Inapplicable for Third-Party Search Information for AY 2016-17
Ekansh Concepts Limited Vs DCIT
(2026) TaxCorp(LJ) 38383 (ITAT-MUMBAI)
-
Delhi ITAT Affirms Appealability of Order Giving Effect to Tribunal's Directions; Holds Past Partial Refund to be Set Off First Against Refundable Interest Under Section 244A
Sony India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38382 (ITAT-DELHI) · Section 246A
-
Ahmedabad ITAT Rules ESOP Cross-Charges to Indian Subsidiary by Foreign Parent Allowable as Business Expenditure, Disallowance of Rs. 51.68 Lakh Quashed
Linde Engineering India Private Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38385 (ITAT-AHMEDABAD)
-
Gujarat High Court Rules No Separate Central Notification Needed for State GST Officers to Exercise IGST Powers; Dismisses Dealer’s Challenge on Jurisdiction and Confiscation
Jai Ganesh Enterprise vs Union of India & Ors.
(2026) TaxCorp(IDT) 14587 (HC-GUJARAT)
-
ITAT Special Bench Clarifies: Notice Under Section 143(2) Not Invalid for Non-Adherence to CBDT Format; Procedural Defect Cured by Section 292B
MD Sons Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38381 (ITAT-MUMBAI) · Section 143(2)
-
Mumbai ITAT Nullifies Reassessment under Sections 147/148 Owing to Inadequate Jurisdiction Based Solely on Third-Party Search Material
S F Realty Ventures Private Limited Vs Assessing Officer
(2026) TaxCorp(LJ) 38380 (ITAT-MUMBAI) · Section 153C
-
Fresh Allotment of Shares Not Covered Under Section 56(2)(vii)(c)(ii): ITAT Visakhapatnam Quashes ₹5.35 Crore Addition, Clarifies Only Transfer of Existing Property Invokes Deeming Fiction
Ramesh Chandra Yarlagadda Vs ACIT
(2026) TaxCorp(LJ) 38379 (ITAT-VISAKHAPATNAM) · Section 56(2)(vii)(c)(ii)
-
Telangana High Court Orders Fresh Assessment: Directs AO to Consider Deferred Sales Tax Conversion Evidence and Re-compute Deductions u/s 80HHC Without Reducing u/s 80IB Amount
Krebs Biochemicals & Industries Ltd Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38378 (HC-AP) · Sections 80IB, 80HHC
-
Telangana High Court Affirms Liberal Interpretation of Section 54F: Exemption Cannot Be Denied Due to Builder’s Delay in Construction or Registration
Sudhakar Reddy Mettu Vs ACIT
(2026) TaxCorp(LJ) 38377 (HC-AP) · Section 54F
-
Patna High Court Dismisses Writ, Slaps Rs. 25,000 Cost for Vague Allegations Against GST Demand; Criticizes Petitioner’s Failure to Address Tax Discrepancies
Umagaurav Private Limited vs The State of Bihar & Ors.
(2026) TaxCorp(IDT) 14586 (HC-PATNA)
-
Delhi ITAT Affirms 12AB and 80G Registration Eligibility for Vocational Societies Lacking Formal Affiliation, Citing Absence of Profit Motive
The Early Childhood & Care Education Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38374 (ITAT-DELHI)
-
Mumbai ITAT Invalidates Section 148 Reassessment Based Solely on Third-Party Search Material, Mandates Exclusive Application of Section 153C Procedure
Nihit Infracon Private Limited Vs ITO
(2026) TaxCorp(LJ) 38375 (ITAT-MUMBAI) · Sections 148, 153C
-
Madras High Court Invalidates Reassessment Notice for AY 2015-16: Notice Issued Beyond Statutory Limitation under Section 148
Kattuputhur Srinivasaiyyengar Ramaswamy Vs Income Tax Officer
(2026) TaxCorp(LJ) 38376 (HC-MADRAS) · Section 149(1)
-
Mumbai ITAT Upholds Rejection of Section 80GGC Deduction for Political Party Donation: Genuineness Scrutinized Amid Accommodation Entry Evidence
Manoj Jayram Sarang Vs Income Tax Officer
(2026) TaxCorp(LJ) 38357 (ITAT-MUMBAI) · Section 80GGC
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.