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Delhi ITAT Invalidates Ad Hoc Income Addition: Rejection of Books Unfounded Without Concrete Discrepancy Under Section 145(3)
Pioneer Fabricators (P) Ltd Vs DCIT
(2025) TaxCorp(LJ) 35367 (ITAT-DELHI)
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Ahmedabad ITAT Quashes Penalty for Deduction Claim in Belated Return: No Concealment Under Section 271(1)(c) When Capital Gain Exemption Claimed in Return Filed U/s 139(4)
Tejas Ghanshyambhai Patel Vs The ITO
(2025) TaxCorp(LJ) 35366 (ITAT-AHMEDABAD) · Sections 54EC, 54F, 271(1)(c)
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Gujarat High Court Invalidates Reassessment After Four Years Where Assessee Had Fully Disclosed All Material Facts; Reassessment Deemed Mere Change of Opinion
Jagdish Rasiklal Dave Vs ITO
(2025) TaxCorp(LJ) 35365 (HC-GUJARAT)
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Madras High Court Rules Non-Refundable Life Membership Fees as Capital Receipt, Not Taxable as Revenue Income for Clubs
Chennai Corporate Club (P) Ltd Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 35364 (HC-MADRAS)
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Madras High Court Affirms ITAT Ruling: Deduction Under Section 10AA Not Denied for Delay in Filing Form 56F Where Substantive Compliance Exists
Astrotech Steels Private Limited Vs The Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35363 (HC-MADRAS) · Section 10AA
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Chennai ITAT Upholds Indian Residency Status for Assessee on Basis of 182-Day Stay; Global Income Taxable in India Despite UAE TRC and Social Visa Claims
M. Mahadevan Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35362 (ITAT-CHENNAI)
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Delhi ITAT Upholds Allowability of Marketing and Sales Promotion Expenses Incurred in Foreign Currency by Indian Retail Arm, Finds Expenditure to be Wholly and Exclusively for Business Purposes
H & M Hennes & Mauritz Retial Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35361 (ITAT-DELHI) · Section 37
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ITAT Ahmedabad Rules Agricultural Land Falls Under “Immovable Property” for Section 56(2)(x); Orders AO to Seek DVO Valuation on Stamp Duty Dispute
Clayking Minerals LLP Vs Income Tax Officer
(2025) TaxCorp(LJ) 35360 (ITAT-AHMEDABAD)
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Bangalore ITAT Rules Maintenance Charges from Tenancy as Taxable Business Income, Not House Property Income, Under Section 44AD
Bindumalyam Panduranga Allanharinarayan Vs ITO
(2025) TaxCorp(LJ) 35359 (ITAT-BANGALORE) · Section 44AD
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Mumbai ITAT Rules Disallowance Under Section 11 Limited Only to Quantum of Income Diverted to Specified Persons; Remands Case for Fresh Quantification
Anthayya Education Foundation Trust Vs ITO
(2025) TaxCorp(LJ) 35358 (ITAT-MUMBAI) · Section 11
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ITAT Mumbai Clarifies Scope of Section 143(1) Adjustments: No Natural Justice Violation in Absence of Prior Hearing, Remands Disallowances for Fresh Consideration
Kokuyo Camlin Limited Vs CIT-2(1)(1)
(2025) TaxCorp(LJ) 35357 (ITAT-MUMBAI) · Section 143(1)(a)
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Delhi ITAT Invalidates Assessment Order Passed Beyond Limitation Period under Section 153 r.w.s. 254/143(3) by Over 15 Months in Consequence to Tribunal’s Direction
Urjaa Metalics Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 35356 (ITAT-DELHI) · Sections 143(3), 153, 254
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Ahmedabad ITAT Affirms PCIT’s Section 263 Revision for Incorrect Penalty Notice in Section 69A Addition; AO’s Error in Penalty Provision Selection Upheld as Prejudicial to Revenue
Vikas Vijay Gupta Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35355 (ITAT-AHMEDABAD) · Section 263
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Bangalore ITAT Clarifies Deduction under Section 80P(2)(a)(i) for Cooperative Societies with Multiple Member Classes; Directs Proportionate Exclusion Only for Non-Compliant Associate Members
Sri Anathapadmanabha Credit Cooperative Society Ltd Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35354 (ITAT-BANGALORE) · Section 80P(2)(a)(i)
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Mumbai ITAT Affirms Section 80IA Deduction to Be Computed on Gross Total Income, Not Restricted to Business Head—Verification Required by AO
Geecee Ventures Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35353 (ITAT-MUMBAI) · Section 80IA
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Madras High Court Clarifies Limitation Period for Block Assessment: Date of Completion of Search under Section 132 Critical, Not Initial Search Date
Vedanta Limited Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 35352 (HC-MADRAS) · Section 132
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Delhi High Court Confirms No Taxable Perquisite on Allotment of 10% Shares in Exchange for Interest in Escort Heart Institute: Revenue’s Appeal Dismissed
Naresh K Trehan Vs CIT
(2025) TaxCorp(LJ) 35351 (HC-DELHI)
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Delhi High Court Mandates Swift Disposal of 8-Year-Old CIT(A) Appeal, Sets Eight-Week Deadline for Decision
Savista Global Solutions Private Limited Vs NATIONAL FACELESS APPEAL CENTRE &ORS.
(2025) TaxCorp(LJ) 35350 (HC-DELHI)
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Delhi High Court Quashes Income Escapement Notice Issued Beyond Limitation under Section 149; Purchase-Sale Transaction of Shares Not Attributable to Relevant Assessment Year
Manjeet Kaur Duggal Vs ITO
(2025) TaxCorp(LJ) 35349 (HC-DELHI) · Section 149(1)(a)
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Delhi ITAT Quashes Section 68 Additions Where Unsecured Loans Were Fully Repaid Through Banking Channels and Onus Discharged by the Assessee
Saroj Rani Vs ITO
(2025) TaxCorp(LJ) 35348 (ITAT-DELHI)
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