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Delhi ITAT Affirms TDS Default Order Within Extended Limitation Under TOLA; Late Fee Penalty Under Section 234E Quashed for Pre-Amendment AY 2013-14
JSD Steel Private Limited (Formerly Cbs Steel Private Limited) Vs ITO
(2026) TaxCorp(LJ) 38370 (ITAT-DELHI) · Section 201(1)
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Mumbai ITAT Quashes Penalty on Misclassification of ESOP Income: Assessee’s Bona Fide Mistake in Tax Head Selection Not Misreporting under Section 270A(9)
Jai Shankar Krishnan Vs DCIT
(2026) TaxCorp(LJ) 38369 (ITAT-MUMBAI) · Section 270A(9)
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Mumbai ITAT Confirms Securitization Trust’s Status as Revocable Determinate Trust; Rejects AOP Classification for Want of Joint Action
Arcil Cps 012 I Trust Vs ITO
(2026) TaxCorp(LJ) 38368 (ITAT-MUMBAI)
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ITAT Mumbai Quashes Assessment Order for Breach of Natural Justice: AO’s Reliance on Section 133(6) Replies Without Disclosure to Assessee Found Unsustainable; Matter Remanded for Fresh Consideration
Yeoman Marine Services Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 38367 (ITAT-MUMBAI) · Section 133(6)
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Mumbai ITAT Affirms Taxability of Interest Income Based on Actual Receipt; Bona Fide Change to Cash System Upheld Due to Borrower’s Financial Distress
Amrita Prabhakar Deodhar Vs ACIT
(2026) TaxCorp(LJ) 38366 (ITAT-MUMBAI)
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ITAT Delhi Orders Remand in Light of IBC Moratorium, Citing Supreme Court Precedents: Revenue and Assessee Appeals Barred During CIRP
Vikas Wsp Limited Vs DCIT
(2026) TaxCorp(LJ) 38365 (ITAT-DELHI) · Sections 14, 156A
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Madras High Court Quashes GST Assessment Initiated Posthumously, Permits Fresh Proceedings Against Legal Heirs
K Venkatesan Sri Vinayaga Traders Vs The Deputy State Tax Officer
(2026) TaxCorp(IDT) 12571 (HC-MADRAS)
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Anticipatory Bail Denied to Accountant in Mega Fake ITC Scam: Mumbai Sessions Court Finds Prima Facie Active Involvement Beyond Routine Duties
Ashutosh Pandey S/o Umesh Pandey Vs Directorate General of GST Intelligence
(2026) TaxCorp(IDT) 12570 (SC)
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Madras High Court Invalidates Assessment Order Denying ITC Solely on Supplier’s Later Non-Existence; Mandates Fresh Consideration of Assessee’s Evidence
Clear Secured Service Private Limited Vs The Assistant Commissioner (ST)
(2026) TaxCorp(IDT) 12569 (HC-MADRAS)
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Madras High Court Orders Reconsideration of ITC Denial Due to GSTR-2A Mismatch and Subsequent Registration of Business Premises for AY 2017-18
Dot Com Infoway Limited Vs The Joint commissioner of GST (Appeals – I) & Anr
(2026) TaxCorp(IDT) 12568 (HC-MADRAS)
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PBPTAT - SAFEMA Tribunal Upholds Attachment of Assessees’ Bank Accounts Under Benami Law, Citing Fictitious Transactions with Non-Existent Supplier
Nirmal Katyal HUF Vs The Initiating Officer
(2026) TaxCorp(LJ) 38349 (HC-DELHI)
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ITAT Ahmedabad Affirms Exclusion of Debenture Redemption Reserve from Book Profits under Section 115JB Despite Non-Claim in ITR; Upholds Substantive Legality Over Procedural Lapse
Sun Pharma Laboratories Ltd Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38348 (ITAT-AHMEDABAD) · Section 115JB
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Chennai ITAT Rules Discount on Assignment of Rent Receivables Not 'Interest'; No TDS Liability on Discounted Consideration under Section 194A
OPC Asset Solutions Pvt. Ltd Vs The Joint Commissioner of Income-tax
(2026) TaxCorp(LJ) 38347 (ITAT-CHENNAI) · Sections 2(28A), 36(1)(iii)
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Delhi ITAT Rules Derivative Losses as Business Losses, Not Speculative, under Explanation to Section 73(4); Major Disallowance Deleted, Only Share Trading Losses Treated as Speculative
RAAG Vihar Apartments Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38346 (ITAT-DELHI)
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Bangalore ITAT Rules Multiple Residential Houses Eligible for Section 54 Exemption if Capital Gains Arise from Multiple Transfers
Pavan Kumar Agarwal Vs DCIT
(2026) TaxCorp(LJ) 38345 (ITAT-BANGALORE) · Section 54
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Bangalore ITAT Prolongs Stay on Xiaomi’s ₹10,833.22 Cr Tax Demand Citing Departmental Delays and Pending DIN Issue
Xiaomi Technology India Pvt. Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38344 (ITAT-BANGALORE)
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ITAT Chennai Confirms Retrospective Application of Proviso to Section 50C; Stamp Duty Value to Be Determined on Date of Unregistered Agreement to Sell Where Consideration Received via Banking Channels
Aroumougam Pragalanadane Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38343 (ITAT-CHENNAI) · Section 50C
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Karnataka High Court Upholds DGGI Criminal Proceedings Against Scrap Dealer for Alleged Rs. 21.11 Crore Fake ITC Availment; Validates Transfer of Investigation from State to Central GST Authorities
Mohammed Kamran Vs The Senior Intelligence Officer DGGI & Ors
(2026) TaxCorp(IDT) 12567 (HC-KARNATAKA)
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Ahmedabad ITAT Directs Proportionate Addition Based on Actual Contribution; Rejects Equal Split Among Co-owners Absent Revenue Evidence
Deepak Shankarlal Patel Vs Income Tax Officer
(2026) TaxCorp(LJ) 38342 (ITAT-AHMEDABAD)
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Bangalore ITAT Directs AO to Apply Reverse Indexation for Determining Cost of Acquisition in Absence of Historical Records; Restoration Ordered for Fresh Verification
GPFE Hosuing Co-operative Society Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38341 (ITAT-BANGALORE)
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