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Delhi ITAT Rules in Favour of Bullion Trader: Addition under Section 69A for Demonetization-era Cash Deposits Set Aside Owing to Satisfactory Business Documentation
Rakesh Kumar Vs ITO
(2026) TaxCorp(LJ) 38174 (ITAT-DELHI)
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Delhi ITAT Invalidates Addition for Alleged Unexplained Cash Payments; Presumption Under Section 132(4A) Not Attracted Without Cross-Examination and Corroborative Evidence
Jagdeep Singh Gill Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38173 (ITAT-DELHI)
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Bangalore ITAT Upholds Strict Compliance: Late Return Bars Section 80P Deduction to Cooperative Society
Adat Farmers Service Co-operative Bank Ltd Vs ITO
(2026) TaxCorp(LJ) 38172 (ITAT-BANGALORE)
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GSTAT Delhi Upholds Rs. 1.72 Crore Profiteering by Nandi Infratech Pvt. Ltd. in AMAATRA HOMES Project; Orders 18% Interest on Excess Collection for Non-Passing of ITC Benefits
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Nandi Infratech Pvt. Ltd.
(2026) TaxCorp(IDT) 12420 (GSTAT-New Delhi (Principal Bench))
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Delhi GSTAT Orders Vasavi and GP Infra LLP to Refund Profiteered ITC Benefit and GST to Homebuyers with 18% Interest; Compliance with Section 171 and Rule 133(3)(b) of CGST Rules Mandated
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Vasavi and GP Infra LLP
(2026) TaxCorp(IDT) 12419 (GSTAT-New Delhi (Principal Bench))
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GSTAT Delhi Orders Fresh Probe into Laureate Buildwell’s Alleged Profiteering of ₹5.95 Crore; Emphasizes Proper ITC Comparison Pre- and Post-GST
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Laureate Buildwell Pvt. Ltd.
(2026) TaxCorp(IDT) 12418 (GSTAT-New Delhi (Principal Bench))
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Madras High Court Rules Vedanta’s Remittance to Non-Resident Parent Taxable, Disallows ‘Reimbursement’ Claim Due to Lack of Expense Break-up
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38171 (HC-MADRAS)
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Delhi ITAT Upholds Addition of Rs. 1.34 Crore as Unexplained Cash Deposits During Demonetization: Assessee’s Failure to Substantiate Sales Proved Fatal
Garima Leather Exports Vs Income Tax Officer
(2026) TaxCorp(LJ) 38170 (ITAT-DELHI) · Section 69A
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Delhi ITAT Cancels Time-Barred BMA Assessment as TOLA Extension Held Inapplicable; Order Passed Beyond Statutory Limitation
Bindu Todi Vs DDIT(Inv) 1
(2026) TaxCorp(LJ) 38169 (ITAT-DELHI) · Section 10(3)
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Mumbai ITAT Affirms: Fair Market Value of Surrendered Tenancy Rights Constitutes Cost of Acquisition for Redevelopment Flats
Sarjit Ghanshyam Desai Vs Income Tax Officer,
(2026) TaxCorp(LJ) 38168 (ITAT-MUMBAI)
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Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Oyo Hotels—Share Issuance to Existing Shareholders with RBI-Valued Pricing Not Taxable as Unaccounted Money
OYO Hotels And Homes Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38167 (ITAT-DELHI)
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Karnataka High Court Quashes ₹20 Cr GST Demand on Biocon Over GSTR-2A Mismatch Due to Systemic Limitations for Imports and SEZ Supplies in FY 2018-19
Biocon Limited v. State of Karnataka
(2026) TaxCorp(IDT) 12417 (HC-KARNATAKA)
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Karnataka High Court Sets Aside GST Ex-Parte Assessment Order for AY 2021-22 Due to Inadequate Opportunity, Directs De Novo Proceedings from Show Cause Notice Stage
Leadingly Trading LLP Vs Deputy Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12416 (HC-KARNATAKA)
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Karnataka High Court Sets Aside Appellate Authority’s Order for Non-Reasoned Rejection of Delay Condonation in GST Appeal
Nadagouda Roadlines Pvt. Ltd. Vs. Office of the Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12415 (HC-KARNATAKA)
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Allahabad High Court Grants Bail in Alleged Rs. 45.84 Crore GST ITC Fraud; Emphasizes Personal Liberty, Speedy Trial, and Evidentiary Safeguards
Shakib Qureshi Vs Anti Evasion CGST & Ors
(2026) TaxCorp(IDT) 12414 (HC-ALLAHABAD)
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Haryana AAAR Affirms Manpower and Marketing Support as ‘Intermediary Services’ – Denies Export Status and ITC Refund on Services Facilitating Supply to Indian Client
In the matter of Maithani Enterprises
(2026) TaxCorp(IDT) 12413 (AAR)
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Bombay High Court Declares GST Registration Cancellation Void Due to Violation of Natural Justice; Orders Fresh Adjudication Post Personal Hearing
Skva Rubber Solution Private Limited vs Union of India thr the Secretary and Ors
(2026) TaxCorp(IDT) 12412 (HC-BOMBAY)
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Chennai ITAT Confirms PCIT’s Revisional Powers under Section 263 in Shriram Finance Excess Deduction Case: Failure to Examine Deduction u/s 36(1)(vii) Held Prejudicial to Revenue
Shriram Finance Ltd., [Formerly known as Shriram Transport Finance Company Limited] Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38166 (ITAT-CHENNAI) · Section 263
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Raipur ITAT Denies Section 10(23C)(iiiab) Exemption to Assessee for Not Meeting ‘Wholly or Substantially Financed’ Criterion as per Rule 2BBB
Hidayatullah National Law University HNLU Campus Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38165 (ITAT-RAIPUR) · Section 10(23C)(iiiab)
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Mumbai ITAT Upholds Assessee’s Right to Foreign Tax Credit for French Rental Income, Rejects Procedural Barriers
Jean Christophe Pierre Andre Letellier Vs Assessing Officer, Nationale Assessment Centre
(2026) TaxCorp(LJ) 38164 (ITAT-MUMBAI)
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