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ITAT Chennai Upholds Section 54 Exemption for Delay in Residential Construction Due to Extraordinary Circumstances: Completion Certificate Not Mandatory
Palani Vel Rajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38238 (ITAT-CHENNAI) · Section 54
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Delhi ITAT Rules Broken Period Interest on Sale of NCDs to Buyer is Taxable as ‘Income from Other Sources’—Premium on Debentures Treated as Revenue Expenditure
Macquarie SBI Infrastructure Investments Pte Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38237 (ITAT-DELHI)
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Delhi ITAT Sets Precedent: Refund Denial on Technical E-Verification Delay Overruled, Upholds Taxpayer’s Right to TDS Refund on Rental Income
Gurcharan Singh Bhatia Vs ACIT
(2026) TaxCorp(LJ) 38236 (ITAT-DELHI)
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Ahmedabad ITAT Quashes Addition Based Solely on Unsubstantiated WhatsApp Messages, Citing Lack of Corroborative Evidence
Dhaval Patel Vs ACIT
(2026) TaxCorp(LJ) 38235 (ITAT-AHMEDABAD)
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Jammu & Kashmir High Court Upholds Validity of Show Cause Notices: Cross-LoC Trade Held Intra-State and Liable to GST
New Gee Enn & Sons vs Union of India & Ors.
(2026) TaxCorp(IDT) 12474 (HC-JHARKHAND)
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Kerala High Court Sets Aside Best Judgment GST Assessments for Failure to Serve Mandatory Notices Under Section 169
Mundeth Ply Boards vs State Tax Officer & Ors.
(2026) TaxCorp(IDT) 12473 (HC-KERALA)
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Supreme Court Upholds Bombay High Court Decision: No GST on Assignment of Leasehold Rights in Industrial Land Where Not in Course of Business
Assistant Commissioner (Anti Evasion) & Anr Vs Aerocom Cushions Private Limited
(2026) TaxCorp(IDT) 12472 (SC)
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GSTAT Delhi Rules Procedural Delay Does Not Bar Anti-Profiteering Proceedings; Siddha Infradev LLP Ordered to Refund Rs. 63.93 Lakhs with 18% Interest for Failing to Pass on ITC Benefit to Homebuyers
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Siddha Infradev LLP
(2026) TaxCorp(IDT) 12471 (GSTAT-New Delhi (Principal Bench))
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Bombay High Court Invalidates GST Reassessment for Non-Consideration of Assessee’s Submissions Despite Remand Directions
Shree Govind Traders Vs. The Deputy Commissioner of State Tax & Ors.
(2026) TaxCorp(IDT) 12470 (HC-BOMBAY)
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Bombay High Court Quashes Rectification Order for Denial of Personal Hearing and Overlapping GST Proceedings; Orders De Novo Adjudication with Fresh Notice and Hearing
Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12469 (HC-BOMBAY)
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Bombay High Court Declares Provisional Attachment of Bank Account under Section 83(2) of CGST Act as Expired by Law: Attachment Lapses After One Year
Aurosis Enterprises Vs The Union of India & Anr.
(2026) TaxCorp(IDT) 12468 (HC-BOMBAY)
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Supreme Court Relaxes Bail Bond Requirement for GST Accused; Security Condition Tied to Disclosed Assets Rather Than Undetermined Tax Liability
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence) Chandigarh
(2026) TaxCorp(IDT) 12467 (SC)
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Delhi High Court Rules Secondment Reimbursements to EY US as Taxable FTS under Section 9(1)(vii) and Article 12 of India-US DTAA, Finds ‘Make Available’ Test Satisfied
Ernst And Young U.S. LLP Vs The CIT
(2026) TaxCorp(LJ) 38234 (HC-DELHI)
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Telangana High Court Nullifies Penalty under Section 271D: Lacks Jurisdiction and Absence of AO’s Satisfaction on Section 269SS Violation
Ramoji Rao and another Vs The Additional Commissioner of Income Tax
(2026) TaxCorp(LJ) 38233 (HC-AP) · Section 271D
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Delhi ITAT Disallows Derivative Loss; Finds Synchronized Trading and Manipulation in Stock Options Transactions Based on SEBI Findings
Ravi Prakash Aggarwal Vs DCIT
(2026) TaxCorp(LJ) 38232 (ITAT-DELHI)
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Cochin ITAT Denies Section 80-IB(10) Deduction: Project Area Below Prescribed One-Acre Threshold is Fatal to Claim
P.V. Hemalatha Vs The CIT
(2026) TaxCorp(LJ) 38231 (ITAT-COCHIN) · Section 80IB(10)
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Mumbai ITAT Confirms Section 54 Exemption for Investment in Under-Construction Flat Despite Non-Receipt of Possession Due to Builder Delay
Vaibhav Vijay Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38230 (ITAT-MUMBAI) · Section 54
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Kerala AAAR Reclassifies ‘Chinese Potato (Koorka)’ as Preserved Vegetables under CTH 20052000; Upholds ‘Ready-to-Eat Curry’ Items under CTH 21069099, Not Chapter 16
In the matter of HIC-ABF SPecial Foods Pvt Ltd
(2026) TaxCorp(IDT) 12466 (AAR)
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AAR Tamil Nadu: GST Reverse Charge Applicable on Commission to Foreign Director for Sourcing Orders; Not Payable on Foreign Marketing Agents’ Commission—Distinct Treatment for Intermediaries and C&F Agents
In the matter of Sampurnam Hosieries Impex Private Limited
(2026) TaxCorp(IDT) 12465 (AAR)
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Rajasthan AAAR Upholds GST Rate on Plastic Bags: Bio-degradability Certification Not Within AAR Jurisdiction; Field Officers to Decide Eligibility
In the matter of Easy Flux Polymers Private Limited
(2026) TaxCorp(IDT) 12464 (AAR)
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