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Mumbai ITAT Rectifies Omission: Directs AO to Exclude Stock-in-Trade Investments from Section 14A Disallowance in ICICI Bank Case
ICICI Bank Limited Vs DCIT
(2026) TaxCorp(LJ) 38404 (ITAT-MUMBAI) · Section 254
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Delhi High Court Directs TDS Certificate Revision for Schlumberger: Mandates 1% Rate under Section 197 Owing to Consistent Losses and Unaltered Facts
SCHLUMBERGERASIA SERVICESLIMITED REPRESENTED THROUGH ITSAUTHORIZED REPRESENTATIVEAMIT ARORA Vs The DCIT
(2026) TaxCorp(LJ) 38403 (HC-DELHI) · Section 197
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Ahmedabad ITAT Confirms Disallowance under Section 80GGC for Political Party Donation: Banking Channels and Receipts Deemed Insufficient Amid Findings of Accommodation Entry Scheme
Meetkumar Hasmukhbhai Chaturvedi Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38402 (ITAT-AHMEDABAD) · Section 80GGC
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Chandigarh ITAT Upholds Denial of Section 12AB Registration—Provision of Student Transport Services Not a Charitable Purpose
International Will Trust Vs The CIT
(2026) TaxCorp(LJ) 38401 (ITAT-CHANDIGARH) · Sections 2(15), 12AB
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Hyderabad ITAT Rules Software Purchase from Malaysian AE Not ‘Royalty’; No TDS Required Under Section 195 Owing to Outright Sale and DTAA Provisions
VALUE LABS LLP Vs DCIT
(2026) TaxCorp(LJ) 38400 (ITAT-HYDERABAD) · Section 195
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Mumbai ITAT Upholds ESOP Expenditure Deductibility Under Section 37(1) Despite Equity-Based Compensation Structure
JM Financial Limited Vs DCIT
(2026) TaxCorp(LJ) 38399 (ITAT-MUMBAI) · Section 37(1)
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Foreign Exchange Loss Disallowance Set Aside Where Transaction-Wise Records Establish Correct Revenue-Capital Allocation
Vodafone Idea Limited Vs ACIT
(2026) TaxCorp(LJ) 38398 (ITAT-MUMBAI)
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ITAT Amritsar Rules in Favour of Trust: Application for 80G Registration via Form 10AB Submitted Timely, Directs CIT(E) to Assess Eligibility in Light of Amended Provisions
Kukreja Charitable Foundation Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38240 (ITAT-AMRITSAR) · Section 80G(5)
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ITAT Chennai Directs Addition under Section 69A to Profit Margin Only Where Cash Deposits Reflect Transport Business Receipts; Full Deposits Cannot Be Treated as Unexplained
Sennakrishnan Venkatachalam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38241 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Bars Double Taxation of Demonetisation Cash Deposit; Restricts Addition under Section 69A to Unexplained Amounts Alone
Sengodan Govindarajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38242 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Rules Land Within 6 KM of Municipality as Capital Asset, Limits Addition to Admitted Cash Consideration; Partial Relief on Indexed Cost Claim
Narayanan Sundaramahalingam Rajkumar Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38243 (ITAT-CHENNAI)
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Bombay High Court Bars Reassessment Beyond Four Years on Section 80-IA Claim After S.143(3) Scrutiny, Citing Full Disclosure and No New Material
Chennai Container Terminal Pvt.Ltd Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 38244 (HC-BOMBAY) · Section 80-IA
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Kerala High Court Mandates Reconsideration of Delay Condonation in ITR Filing as Per Transition Between CBDT Circulars in AY 2018-19 Case
SURESH VELU ELLATHUKALATHIL Vs PCIT
(2026) TaxCorp(LJ) 38245 (HC-KERALA) · Section 119(2)(b)
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Bombay High Court Invalidates Tax Proceedings Issued in Name of Amalgamated Entity: Reaffirms Requirement to Proceed Against Successor Company
IDFC First Bank Ltd Vs Union of India & Ors
(2026) TaxCorp(IDT) 14597 (HC-BOMBAY)
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Karnataka High Court Restores Tax Appeal After Delay Due to Non-Upload of Original Order, Quashes Garnishee Proceedings
SEPL Infra Private Limited vs Joint Commissioner of Commercial Taxes (Appeals) & Ors.
(2026) TaxCorp(IDT) 14596 (HC-KARNATAKA)
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Supreme Court Withholds Final Adjudication on GST Applicability to University Affiliation Fees; Assessee Granted Liberty to Contest After Single Judge’s Determination
Bharathidasan University vs The Joint Commissioner of GST (ST-Intelligence) Trichy Division & Anr
(2026) TaxCorp(IDT) 14595 (SC)
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Telangana High Court Nullifies GST Registration Cancellation Due to Mismatch Between Show Cause Notice and Order Grounds
JK Technology vs Deputy State Tax Officer
(2026) TaxCorp(IDT) 14594 (HC-AP)
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Punjab & Haryana High Court Rules Mere Upload of SCN/Order on GST Portal Not Valid Service under Section 169; Calls for Overhaul in Digital Communication Mechanism
Luxmi Traders & Ors. v. Union Territory of Chandigarh & Ors.
(2026) TaxCorp(IDT) 14593 (HC-P&H)
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Karnataka High Court Annuls Service Tax Order for Non-Supply of Show Cause Notice Despite Assessee’s Request
Shri. Narasimhalu Naidu Vs Additional Commissioner of Central Tax
(2026) TaxCorp(IDT) 14592 (HC-KARNATAKA)
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Karnataka High Court Restores GST Registration Proceedings, Emphasizes Right to File Returns Before Cancellation for Non-Filing
Jesu Navin Nishchal Vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 14591 (HC-KARNATAKA)
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