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Supreme Court Upholds Availability of Statutory Appeal under CGST Act, Dismisses Sodexo India’s Plea Against GST Adjudication Proceedings
Sodexo India Services Private Limited vs Union of India & Anr.
(2026) TaxCorp(IDT) 14741 (SC)
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GSTAT Bengaluru Remands ITC Disallowance Case: GSTR-2A/GSTR-3B Mismatch Alone Not Sufficient for Denial Without Proper Enquiry or Reasoned Order
Peekay Industries vs Commissioner of Commercial Taxes, Karnataka
(2026) TaxCorp(IDT) 14740 (GSTAT-Bengaluru)
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GSTAT Kolkata Affirms Refund of Accumulated ITC on Packaged Tea, Clarifies Scope of “Inputs” and Rejects Revenue’s Misinterpretation of Circulars
The Pr. Commissioner CGST & CX, Siliguri Commissionerate Vs North Bengal Tea & Allied
(2026) TaxCorp(IDT) 14739 (GSTAT-Kolkata)
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Mumbai ITAT Clarifies Full Deduction for R&D Building Construction Under Section 35(1)(iv): Capital Expenditure of Rs. 1.12 Crore Allowed for Scientific Research
Bhansali Engineering Polymers Limited Vs DCIT
(2026) TaxCorp(LJ) 38757 (ITAT-MUMBAI) · Section 35
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Mumbai ITAT Rules Diamond Grading Fees to Non-Residents Not Taxable as FTS; No TDS Obligation under Section 195
Hari Krishna Exports Private Limited Vs ITO
(2026) TaxCorp(LJ) 38756 (ITAT-MUMBAI) · Section 201(1)
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Delhi ITAT Orders Grant of Section 12AB Registration to Sports Body; Holds Sponsorship Receipts Do Not Undermine Charitable Purpose
Womens Golf Association Of India Vs CIT
(2026) TaxCorp(LJ) 38755 (ITAT-DELHI) · Section 12AB
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ITAT Surat Restricts Disallowance for Personal Use of Motor Cars to 5%; Allows Full Deduction of Car Loan Interest Under Section 36(1)(iii)
Shakti Infra Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38754 (ITAT-SURAT) · Section 36(1)(iii)
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Section 68 Addition Unwarranted Where Partners’ Capital Credit Represents Firm’s Disclosed Net Profit; Double Taxation Not Permissible
Arun Udyoga Mansarover Rameshwarm Parisar Vs ACIT
(2026) TaxCorp(LJ) 38753 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Nullifies Section 56(2)(vii)(b) Addition for Co-owner, Upholds DVO Valuation Consistency in Joint Property Purchase
Archana Santosh Pandey Vs ITO
(2026) TaxCorp(LJ) 38752 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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Bangalore ITAT Allows Interest Deduction on Borrowed Funds for IBC Auctioned Assets Held as Stock-in-Trade, Not Capital Assets
Bachangada Nachappa Monnappa Vs DCIT
(2026) TaxCorp(LJ) 38751 (ITAT-BANGALORE) · Section 36(1)(iii)
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Mumbai ITAT Affirms Reopening under Section 148 Based on Entry Operator Report; Upholds Addition under Section 68 for Unexplained Unsecured Loan
Manav Developers Vs Income Tax Officer
(2026) TaxCorp(LJ) 38750 (ITAT-MUMBAI)
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Ahmedabad ITAT Quashes Addition Under Section 56(2)(x): No Tax on Difference in Stamp Duty Value Where Land Conversion Costs Borne by Purchaser
Dhartivarsha Estate Holders Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38749 (ITAT-AHMEDABAD) · Section 56(2)(x)
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Bangalore ITAT Upholds Addition of Unexplained Foreign Currency under Section 69A Amidst Contradictory Explanations and Lack of Evidence
K R Pradeep Vs Deputy Commissioner Of Income Tax
(2026) TaxCorp(LJ) 38748 (ITAT-BANGALORE) · Section 69A
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Delhi ITAT Confirms Deductibility of Ancillary Loan Charges as ‘Interest’ Under Section 24(b) for Let-Out Property Acquisition
Mukul Rohatgi Vs ACIT
(2026) TaxCorp(LJ) 38747 (ITAT-DELHI) · Section 24(b)
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Ahmedabad ITAT Rules Full Section 87A Rebate Permissible on STCG u/s 111A for AY 2025-26 in Absence of Express Statutory Bar
Kajol Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38746 (ITAT-AHMEDABAD) · Section 111A
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Bombay High Court Nullifies CIT(E) Order for Denying Section 11 Exemption Due to Two-Day Delay in Filing Form 10B: Tax Demand of Rs. 14.49 Lakh Set Aside
Shree Hararwala Building Shwetamber Vs The Commissioner of Income-tax
(2026) TaxCorp(LJ) 38745 (HC-BOMBAY) · Section 11
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Mumbai ITAT Nullifies Addition Stemming from Invalid Section 263 Revision; Consequential Assessment Under Section 143(3) Falls with Quashed Revisional Order
DBL Tikamgarh Nowgaon Toolways Private Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38744 (ITAT-MUMBAI) · Section 263
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Bangalore ITAT Sets Aside Section 153C Proceedings for AY 2014-15 Due to Consolidated Satisfaction Note; Six-Year Limitation to Start from Satisfaction Date
Mamata Ajila Vs DCIT
(2026) TaxCorp(LJ) 38743 (ITAT-BANGALORE) · Section 153C
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Supreme Court Upholds Gujarat HC’s View: Assignment of Leasehold Rights in Industrial Land Not Liable to GST as Supply of Service
The Deputy Commissioner & Anr Vs Jubilee Engineers
(2026) TaxCorp(IDT) 14738 (SC)
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Madras High Court Nullifies GST Assessments on Seigniorage and DMFT Charges; Mandates Partial Pre-deposit and Fresh Adjudication
Good Luck Exports Vs The State Tax Officer
(2026) TaxCorp(IDT) 14737 (HC-MADRAS)
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