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Mumbai ITAT Affirms Exclusion of IFC Dividend from DDT Base Owing to Statutory Immunity Under IFC Act, 1958
Polycab India Limited Vs The ACIT
(2025) TaxCorp(LJ) 35409 (ITAT-MUMBAI)
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Delhi ITAT Confirms Deletion of Bogus Credit Additions under Section 37(1) Citing Complete Documentary Evidence and Revenue's Lack of Contrary Material
Air Charter Services P. Ltd Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35408 (ITAT-DELHI) · Section 37(1)
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Chennai ITAT Rules UAE Entity’s Income for Design Review Services Non-Taxable in India Due to Absence of FTS Clause and PE under India-UAE DTAA
Castlewick FZE Vs The ACIT
(2025) TaxCorp(LJ) 35407 (ITAT-CHENNAI)
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Mumbai ITAT Affirms Deletion of Disallowances on Foreign Management Fees and IT Support Charges: No TDS Default or Capital Expenditure
Matrix Publicities and Media India Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 35406 (ITAT-MUMBAI)
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Guwahati ITAT Upholds Section 68 Addition: Share Premium Transaction Labeled as Artificial Due to Cash Receipt and Lack of Credible Evidence
Accrecent Way Marketing Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35405 (ITAT-GAUHATI) · Section 68
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ITAT Confirms Disallowance of Cash Payments Exceeding Prescribed Limit Under Section 40A(3); Rejects Assessee’s Plea for Purposive Interpretation Absent Rule 6DD Exemption
Radhika Devcon Private Limited Vs Income Tax Officer
(2025) TaxCorp(LJ) 35404 (ITAT-INDORE) · Section 40A(3)
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Madras High Court Affirms Allowability of Mutual Fund Promotion and IPO Expenditure by Fund Manager; Disallows Revenue's Appeal Against Sahara Asset Management
Sahara Asset Management Company Pvt. Ltd Vs Commissioner of Income Tax
(2025) TaxCorp(LJ) 35403 (HC-MADRAS)
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Madras High Court Directs Interim Board to Reconsider Settlement Application; Invalidity Under Section 245D(2C) Not Established Without Adjudication on Disclosure
M. Vedamurthy Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35402 (HC-MADRAS)
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Gujarat High Court Sets Aside Reassessment Proceedings Under Section 148, Citing Lapse of Limitation Period for AY 2014-15
S K Corpration VS ACIT
(2025) TaxCorp(LJ) 35401 (HC-GUJARAT)
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Bombay High Court Overturns NFAC Assessment for Breach of Natural Justice: One-Day Response Window and Ignoring Assessee’s Objections Invalidates Rs. 1.59 Crore Addition
Vibgyor Vinimay Private Limited Vs Additional/Joint/Deputy/Assistant Comissioner of Income Tax/Income tax Officer
(2025) TaxCorp(LJ) 35400 (HC-BOMBAY)
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Madras High Court Clarifies Limitation Period for Final Assessment Order Under Section 144C(13) Hinges on Actual Receipt by Jurisdictional AO, Not Mere Upload on ITBA Portal
Extreme Networks India Private Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35399 (HC-MADRAS) · Section 144C(13)
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Royalty Income Not Actually Received or Accrued Cannot Be Taxed Merely Due to TDS Deduction—Addition Deleted but Income Deemed Under Section 198
Weir Mineral (India) Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 35398 (ITAT-DELHI)
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Mumbai ITAT Permits Set-Off of Indian PE Losses Against ECB Interest Income for Abu Dhabi Commercial Bank Under India-UAE DTAA
Abu Dhabi Commercial Bank PJSC Wework India Management Private Limited Vs DCIT
(2025) TaxCorp(LJ) 35397 (ITAT-MUMBAI)
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Mumbai ITAT Invalidates Reassessment for Absence of Proper Sanction under Section 151(1) in Post-Four Year 147 Proceedings Following Section 143(3) Assessment
Vijaysingh Madhavrao Patwardhan Vs Asst. CIT-26(1)
(2025) TaxCorp(LJ) 35396 (ITAT-MUMBAI) · Section 151(1)
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ITAT Bangalore Quashes Section 14A Disallowance for Lack of Exempt Income, Affirms Prospective Application of 2022 Explanation
Indus Valley Properties Private Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35395 (ITAT-BANGALORE) · Section 14A
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ITAT Mumbai Quashes Penalty Under Section 271(1)(c) on Estimated Income Addition Where Genuineness of Purchases Not Disputed
Trustar Diamond Vs ITO
(2025) TaxCorp(LJ) 35394 (ITAT-MUMBAI) · Section 271(1)(c)
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Mumbai ITAT Permits Set-Off of STCL from STT-Paid Shares Against STCG on Other Assets, Rejects Revenue’s Objection on Differential Tax Rates
iShares ESG Aware MSCI ETF Vs DCIT
(2025) TaxCorp(LJ) 35392 (ITAT-MUMBAI)
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Pune ITAT Invalidates Section 148 Notice: Assessee's Share Below Rs. 50 Lakhs Threshold—Reassessment Proceedings Held Void Due to Incorrect Information and Lack of Inquiry
Vaishali Keshav Kulkarni Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35391 (ITAT-PUNE) · Section 149(1)(b)
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ITAT Bangalore Rules in Favour of Assessee: Deductions under Chapter VIA Must Be Allowed When Denied Option of New Tax Regime under Section 115BAC
Hemavathi Nayak Talwar Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35390 (ITAT-BANGALORE)
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Mumbai ITAT Upholds Deemed Dividend Addition Under Section 2(22)(e) Based on Substantial Shareholding and Questionable ROC Filings
Ajay S Dhumal Vs ITO-26(2)(4)
(2025) TaxCorp(LJ) 35389 (ITAT-MUMBAI)
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