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ITAT Mumbai Remands Share Capital Addition Under Section 68: CIT(A) Faulted for Not Inquiring Creditworthiness and Genuineness Despite AO’s Detailed Findings in High-Premium Share Allotment
Giri Prime Housing Properties Private Limited Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38187 (ITAT-MUMBAI) · Section 68
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Mumbai ITAT Upholds Reassessment Post-Search under Revised Section 147: AO’s Reliance on “Information” Deemed Sufficient for Jurisdiction
Sonu Pankaj Shakti Sagar Sood Vs Assistant Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38186 (ITAT-MUMBAI)
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Hyderabad ITAT Upholds Weighted Deduction for R&D Expenditure Despite Delay in Furnishing Form 3CLA—Substantial Compliance Under Section 35(2AB) Recognized
Sri Rama Agri Genetics (India) Pvt. Ltd Vs The DCIT
(2026) TaxCorp(LJ) 38185 (ITAT-HYDERABAD) · Section 35(2AB)
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GSTAT Delhi Declares Procurement Support Services from Dow Europe as 'Import of Services', Rejects Intermediary Service Claim for IGST Refund
Dow Chemical International Private Ltd vs Commissioner of State Tax
(2026) TaxCorp(IDT) 12427 (GSTAT-New Delhi (Principal Bench))
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Allahabad High Court Upholds Validity of CGST Authority’s Show-Cause Notice under Health Security and National Security Cess Rules Despite Rubber Stamp Error: Pan Masala Manufacturer Denied Pre-emptive Relief
Dev Trading Company v. Union of India and 2 Others
(2026) TaxCorp(IDT) 12426 (HC-ALLAHABAD)
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Rajasthan High Court Upholds DGGI Authority to Seal Premises and Attach Bank Accounts in Absence of Assessee’s Cooperation During CGST Investigation
Murliwala Pigment vs Union of India & Ors.
(2026) TaxCorp(IDT) 12425 (HC-RAJASTHAN)
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Delhi ITAT Invalidates Reassessment for Lack of New Evidence; Reopening Held as Mere Change of Opinion Where Assessment Was Previously Concluded After Survey
AVSL Securities Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38184 (ITAT-DELHI)
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Mumbai ITAT Special Bench Affirms 16-Year Reassessment Limitation for Non-Residents under Section 149(1)(c) in Foreign Asset Cases; Addition Deleted for Lack of Source Provenance
Jaspal Singh Sahney as Executor of late Devinder Singh Sahney Vs ITO(IT)4(2)(1)
(2026) TaxCorp(LJ) 38183 (ITAT-MUMBAI) · Section 149
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Delhi ITAT Rules Penalty under Section 271(1)(c) Inapplicable Where Full Tax Paid Prior to Notice under Section 148 – Assessment Accepted Without Variation
D.B. Engineering P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 38182 (ITAT-DELHI) · Section 271(1)(c)
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ITAT Holds Deferred Revenue for Unexpired Warranty Period Recognizable Over Warranty Tenure; Affirms Consistent Accounting Policy as Per AS-9 and ICDS-IV
Onsite Electro Services Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38181 (ITAT-MUMBAI)
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Retrospective Application of Amended Rule 11UA for Share Valuation Disallowed under Section 56(2)(vii)(c); Additions Set Aside
Kanchan Markhedkar Vs ACIT
(2026) TaxCorp(LJ) 38180 (ITAT-MUMBAI)
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Mumbai ITAT Orders Fresh Examination on Taxability of Software Sales by McAfee Singapore, Stresses No Royalty Without Copyright Transfer
McAfee Singapore Pte. Ltd Vs Dy. CIT
(2026) TaxCorp(LJ) 38179 (ITAT-MUMBAI)
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Chennai ITAT Quashes Fresh Addition by AO Exceeding Tribunal’s Remand Scope; Restricts AO to Tribunal’s Directions Only
Kaipathur Venkatakrishnan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38178 (ITAT-CHENNAI)
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Kerala AAAR Confirms GST Liability on Wetland Conversion Fees, Restricts Advance Ruling to Prospective Transactions Only
In the matter of Manappuram Finance Ltd
(2026) TaxCorp(IDT) 12424 (AAR)
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Gauhati High Court Restores GST Registration Citing Failure to Issue Proper 30-Day Show Cause Notice under Rule 21A(2A)(b) for Violation of Rule 10A
Huma Power & Tower Pvt. Ltd. vs State of Assam
(2026) TaxCorp(IDT) 12423 (HC-GAUHATI)
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Meghalaya High Court Denies Writ Relief on GST Annuity Demand, Directs Jorabat Shillong Expressway Ltd. to Exhaust Statutory Appeal Route
Jorabat Shillong Expressway Limited vs Union of India & Ors
(2026) TaxCorp(IDT) 12422 (HC-MEGHALAYA)
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Brake Hoses Used in Vehicle Braking Systems Classified as Vulcanized Rubber Tubes under HSN 4009; Haryana AAAR Rules 18% GST Applicable, Overturning Earlier AAR Ruling
In the matter of Nichirin Imperial Autoparts India Pvt Ltd
(2026) TaxCorp(IDT) 12421 (AAR)
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Madras High Court Upholds Section 69 Addition for Unexplained Investment Due to Lack of Registered Title; Dismisses Writ Challenging Assessment and Penalty Orders
Seyadu Beedi Company Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38177 (HC-MADRAS) · Section 69
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Addition Under Section 69C Restricted to Profit Element Where Purchases Substantiated by Documentary Evidence
Marvell Nutex Pvt Ltd Vs ITO
(2026) TaxCorp(LJ) 38176 (ITAT-MUMBAI)
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Delhi ITAT Affirms Allowability of Bad Debt Write-Off as Business Expenditure under Section 36(1)(vii) Despite Subsequent Recovery; Remands Matter for Proper Computation
Aamby Valley Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38175 (ITAT-DELHI)
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