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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)
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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)
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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
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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)
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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)
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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)
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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
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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)
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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
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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
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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)
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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)
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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
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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)
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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
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ITAT Mumbai Annuls Section 153A Proceedings for AY 2018-19 in Civil Construction Case, Citing Non-Compliance with Rule 112F Certification on Election Period Seizure
Arun Ramu Shikhare Vs ACIT
(2026) TaxCorp(LJ) 38361 (ITAT-MUMBAI) · Section 153A
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Chennai ITAT Rules Filing of Form 10CCB During Rectification Proceedings Satisfies Section 80-IA Deduction Requirement; Procedural Delay Not Fatal
Auto Coats Vs The ACIT
(2026) TaxCorp(LJ) 38362 (ITAT-CHENNAI) · Section 80IC
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Delhi ITAT Upholds Taxability of British Airways’ Ground Handling Revenues: No Article 8 DTAA Relief for Ancillary Services
British Airways Plc. Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 38363 (ITAT-DELHI)
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Mumbai ITAT Allows Full Depreciation on IPL Franchise Rights as Intangible Asset, Upholds Disallowance on Cash Payments and Unsubstantiated Business Research Expenditure
Royal Multisports Pvt Ltd., (Formerly known as Jaipur IPL Cricket Pvt. Ltd.) Vs ACIT
(2026) TaxCorp(LJ) 38364 (ITAT-MUMBAI)
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Chennai ITAT Rules Swap Charges for Hedging ECBs as Revenue Expenditure; Disallowance of Rs. 20.53 Crores for Saint Gobain India Pvt. Ltd. Set Aside in Light of Britannia Industries Precedent
Saint Gobain India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38371 (ITAT-CHENNAI) · Section 43A
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