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Tamil Nadu AAR Clarifies: All DDP Export-Related Expenses to be Included in Taxable Value for IGST, ‘Pure Agent’ Exclusion Not Applicable
In the matter of Arjun Knit Wear
(2026) TaxCorp(IDT) 12225 (AAR)
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Digital Freight Marketplace Ruled as E-Commerce Operator, Not GTA, by Tamil Nadu AAR; GST and TCS Obligations Upheld
In the matter of A V Cargo Migrators LLP
(2026) TaxCorp(IDT) 12224 (AAR)
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Bombay High Court Invalidates Reassessment Under Section 148 Based on Audit Objection: “Change of Opinion” Not Sufficient for Reopening Previously Scrutinized Claims
Marico Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37885 (HC-BOMBAY)
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Gujarat High Court Quashes Revenue's Order—Allows Condonation of 53-Day Delay in Filing Form 10-IC, Cites Genuine Hardship and Liberal Interpretation Under Section 119(2)(b)
Herald Global Ventures Private Limited Vs The Chief Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37884 (HC-GUJARAT)
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Legal Presumption Favours Assessee: Mumbai ITAT Quashes Interest Disallowance Under Section 36(1)(iii) Where Interest-Free Funds Surpass Advances to Subsidiaries
Deloitte Touche Tohmatsu India LLP (Sucessor of Deloitte Touche Tohmatsu India Private Limited) Vs ACIT
(2026) TaxCorp(LJ) 37883 (ITAT-MUMBAI)
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Ahmedabad ITAT Upholds Full Application of Section 94(7) to All Dividend Income, Dismisses Rs. 5.31 Cr. Appeal in Dividend Stripping Case
Punita Kalpesh Patel Vs The ACIT
(2026) TaxCorp(LJ) 37882 (ITAT-AHMEDABAD)
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Mumbai ITAT Upholds Deductibility of Interest on Loan Used for VCF Investment by Aishwarya Rai Bachchan, Citing Consistency and Established Nexus
Aishwarya Rai Bachchan Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37881 (ITAT-MUMBAI) · Section 57
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Ahmedabad ITAT Upholds Assessment Where Assessee Used Former Entity Name in Submissions; Dismisses Non-Existence Plea
Shalby Ltd Vs The Dy.CIT
(2026) TaxCorp(LJ) 37880 (ITAT-AHMEDABAD)
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Patna High Court Clarifies Revival of High Court Appeal Rights Under Central Excise and Customs Acts Post-NTT Act Unconstitutionality
Commissioner of Central Excise & ST, Patna v. Indian Oil Corporation Ltd. & Ors
(2026) TaxCorp(IDT) 12221 (HC-PATNA)
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GST Liable on Indian Medical Association’s Member Services and Seminars: Tamil Nadu AAR Rules Mutuality Principle Inapplicable
In the matter of The Coimbatore Branch of Indian Medical Association
(2026) TaxCorp(IDT) 12220 (AAR)
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Tamil Nadu AAR Allows Limited ITC on Statutory Employee Transportation for Women, Restricts Period and Conditions Based on Statutory Mandate
In the matter of AGS Health Private Limited
(2026) TaxCorp(IDT) 12219 (AAR)
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Madras High Court Upholds Restriction of Transitional Cess Credit under GST, Dismisses Sutherland Global Services' Challenge to Notification
Sutherland Global Services Pvt. Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12218 (HC-MADRAS)
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Bombay High Court Rules No TDS Required on Pure Reimbursement Under Cost Sharing Agreement Between Pfizer Group Entities
Pfizer Products India Pvt. Ltd Vs Pr. Commissioner of Income-Tax-14
(2026) TaxCorp(LJ) 37879 (HC-BOMBAY) · Section 40(a)(ia)
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Madras High Court Upholds Addition of Undisclosed Income Based on Loose Sheets; Vague Denial and Absence of Evidence Prove Fatal for Assessee in Property Investment Case
N. Saroja Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37878 (HC-MADRAS)
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Procedural Delay in Filing Form 10-IC Not Fatal: Mumbai ITAT Upholds Assessee's Eligibility for Concessional Tax Rate under Section 115BAA Despite 45-Day Lapse
Getinge Medical India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37877 (ITAT-MUMBAI)
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ITAT Agra Special Bench: Section 10A Deduction Allowed Prior to Set-Off of Losses, but Denied for Bank Interest and Indigenous Job Work
ACPL Products (P) Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37876 (ITAT-AGRA)
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Mumbai ITAT Upholds Addition under Section 68 for Accommodation Entry; Incorrect Section Reference Not Fatal Where Assessee Is Fully Aware of Inquiry Nature
Bajaj International Realty Pvt. Ltd Vs Commissioner of Income- tax
(2026) TaxCorp(LJ) 37875 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Deletion of Disallowance under Section 40A(2)(b) for Directors’ Remuneration: Faults AO’s Arbitrary Approach and Upholds Consistency Principle
Blend Financial Services Limited Vs DCIT
(2026) TaxCorp(LJ) 37874 (ITAT-MUMBAI)
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Mumbai ITAT Restricts Disallowance to Rs. 10 Lakhs in SRA Redevelopment Case, Deletes Rs. 35.20 Lakhs Addition Citing Assessee’s Concession and Banking Trail
Suraj Vijay Kulkarni Vs ITO
(2026) TaxCorp(LJ) 37873 (ITAT-MUMBAI) · Section 69
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Karnataka High Court Affirms Mandatory 2-Year Refund Limitation under CGST Act, Allows Writ Remedy for Exceptional Delay in Tax Refunds
Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science Pvt. Ltd.
(2026) TaxCorp(IDT) 12213 (HC-KARNATAKA)
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