-
Delhi High Court Upholds Clubbing of Multi-Year GST Demands in CCTV Works Contract Rate Dispute—Dismisses Writ, Directs Assessee to Appellate Remedy
Technosys Integrated Solutions Pvt Ltd Vs. Union of India & Ors.
(2026) TaxCorp(IDT) 12256 (HC-DELHI)
-
Hyderabad ITAT Nullifies Section 153C Proceedings Owing to Unsigned Third-Party Document and Lack of Corroborative Evidence
Sudheer Neela Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37945 (ITAT-HYDERABAD)
-
Delhi ITAT Declares Scrutiny Assessment Void Due to Time-Barred and Non-Jurisdictional Notice under Section 143(2)
Naveen Goel Vs ACIT
(2026) TaxCorp(LJ) 37944 (ITAT-DELHI) · Section 143(2)
-
Mumbai ITAT Rules Project-Specific Architectural Fees to Singapore Entity Not Taxable as FTS under India-Singapore DTAA; No TDS Liability under Section 195
Forum Homes Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 37943 (ITAT-MUMBAI)
-
Delhi ITAT Nullifies Section 68 Additions on Unsecured Loans in First Year of Business; Finds Revenue’s Allegations Baseless Due to Substantiated Genuineness and Creditworthiness
Ankita Constructions LLP Vs ITO
(2026) TaxCorp(LJ) 37942 (ITAT-DELHI) · Section 68
-
Supreme Court Upholds Non-Taxability of Online Educational Course Income under India-USA DTAA, Dismissing Revenue’s SLP
Coursera Inc. Vs CIT
(2026) TaxCorp(LJ) 37941 (SC)
-
Bombay High Court Upholds ITAT’s Restriction of Addition to 10% on Alleged Bogus Purchases, Rejects Revenue’s 25% Disallowance in Absence of Proper Inquiry
Amcon Construction Vs Pr Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37940 (HC-BOMBAY)
-
ITAT Bangalore Rules in Favour of Assessee: Salary for Overlapping Period Not Taxable in India as Individual Qualifies as Kazakhstan Tax Resident under Article 4(2) of India-Kazakhstan DTAA
Pradeep Narasimhan Vs Income Tax Officer
(2026) TaxCorp(LJ) 37939 (ITAT-BANGALORE)
-
Disallowance under Section 14A and Section 36(1)(iii) Not Sustainable for Dividend on Shares Held as Stock-in-Trade: Delhi ITAT Relies on Supreme Court and High Court Precedents
PNB Gilts Ltd Vs Addl. CIT
(2026) TaxCorp(LJ) 37938 (ITAT-DELHI) · Section 14A
-
ITAT Bangalore Sets Aside CIT(A) Dismissal; Delay in Appeal Filing by Housewife Due to Bona Fide Ignorance Condoned, Case Remanded for Fresh Adjudication of Capital Gains
Sasihithlu Venkateshi Srilakshmiprasad Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37937 (ITAT-BANGALORE)
-
Andhra Pradesh High Court Restricts Transit State GST Officers from Detaining or Confiscating Goods under IGST Act in Interstate Movement
Golden Traders & Ors. vs The Deputy Assistant Commissioner of State Tax & Anr.
(2026) TaxCorp(IDT) 12255 (HC-AP)
-
Bombay High Court Affirms Statutory One-Year Limitation on ITC Blocking under Rule 86A(3) CGST Rules; Quashes Continued Attachment of NZS Traders Pvt. Ltd.’s Electronic Credit Ledger
NZS Traders Pvt. Ltd. vs Union of India & Ors.
(2026) TaxCorp(IDT) 12254 (HC-BOMBAY)
-
Bombay High Court Sets Aside Negative Blocking of ITC, Orders Restoration of Rs. 1.42 Crores for Breach of Rule 86A CGST Rules
Hemang Bipin Varaiya vs The State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12253 (HC-BOMBAY)
-
Bombay High Court Quashes Penalty and Revision Orders: Holds Discretionary Power under Section 264 Encompasses Orders under Section 270A, No Penalty Where Issue is Debatable
GM Modular Private Limited Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37936 (HC-BOMBAY) · Section 264
-
Bombay High Court Quashes Assessment Order as Signing Date Exceeds Limitation; Signature Must Precede Statutory Deadline
ECGC Limited Vs Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37935 (HC-BOMBAY) · Section 153(1)
-
Ahmedabad ITAT Confirms Disallowance of Excess Remuneration to Partners Under Section 40A(2)(b) for Lack of Justification and Proper Documentation
R. Kumar Vs The Dy.CIT
(2026) TaxCorp(LJ) 37934 (ITAT-AHMEDABAD) · Section 40A(2)(b)
-
Mumbai ITAT Clarifies Scope of Section 14A Disallowance: Only Cost of Investments Yielding Exempt Income to be Considered, Not FMV
The Bombay Dyeing and Manufacturing Company Limited Vs National Faceless Appeal Centre, Delhi
(2026) TaxCorp(LJ) 37933 (ITAT-MUMBAI)
-
ITAT Bangalore Bars Tax Recovery from Insolvent Company: Revenue’s Failure to Lodge Claim in NCLT-Approved Resolution Plan Proves Fatal
Metrik Infra Projects Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37932 (ITAT-BANGALORE)
-
Mumbai ITAT Invalidates Section 143(1) Adjustment of Dividend Exemption; Upholds Primacy of Scrutiny Assessment over Algorithmic Processing
TML Benefit Trust Vs Addl/Joint/Deputy/Assistant CIT
(2026) TaxCorp(LJ) 37931 (ITAT-MUMBAI) · Section 143(1)
-
Delhi ITAT Holds Section 56(2)(viib) Addition Invalid Where Share Valuation Based on Book Value Method and Merchant Banker’s Report Not Required for AY 2018-19
Lord Shiva Construction Co. Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37930 (ITAT-DELHI) · Section 56(2)(viib)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.