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Delhi ITAT Rules GST/Excise Subsidy under J&K Industrial Policy as Capital Receipt, Not Taxable for AY 2020-21
Jakson Limited Vs Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 38163 (ITAT-DELHI)
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Mumbai ITAT Upholds Denial of Regularization of Provisional Registration to Trust for Absence of Irrevocability and Dissolution Clause; Misrepresentation in Form 10AB Treated as Specified Violation under Section 12AB(4)
Ramanlal Shah (Pradipkumar & CO.) Religious Trust Vs CIT
(2026) TaxCorp(LJ) 38162 (ITAT-MUMBAI) · Section 12AB(4)
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Mumbai ITAT Quashes Addition for Alleged On-Money Payment in Flat Purchase: Orders De Novo Assessment for Denial of Cross-Examination and Lack of Corroborative Evidence
Mayuri Hitendra Shah Vs Assessing Officer, Income Tax Office
(2026) TaxCorp(LJ) 38161 (ITAT-MUMBAI)
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Mumbai ITAT Clarifies Section 80P Deduction Eligibility for Cooperative Societies: Interest from Bank Deposits May Qualify Based on Business Nexus
New Satara Zilla Nagrik Multistate Multipurpose Cooperative Society Ltd Vs Income Tax Officer
(2026) TaxCorp(LJ) 38160 (ITAT-MUMBAI) · Section 80P
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Goa AAR Affirms GST Reverse Charge on Road-Cutting, Reinstatement, and Ground Rent by PWD: Indian Oil-Adani Gas Pvt Ltd Liable as Recipient of Government Services
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12411 (AAR)
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Goa AAAR Upholds Reverse Charge GST Liability for Indian Oil-Adani Gas on Road Restoration Charges Levied by PWD
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12410 (AAR)
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Goa AAR Delivers Split Verdict: GST Applicability on Chlorinated Water Supplied via Tankers to IIT Goa Students Disputed
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12409 (AAR)
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Goa AAAR Confirms GST Exemption for Bulk Drinking Water Supplied via Tankers to IIT Goa Students: Purified Water Exclusion No Longer Applies
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12408 (AAR)
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Karnataka High Court Affirms GST Exemption for Healthcare Services Rendered via Inter-Hospital Arrangements—Revenue Sharing Agreements Do Not Attract GST
Healthcare Global Enterprises Ltd vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12407 (HC-KARNATAKA)
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Delhi High Court Upholds Validity of Consolidated Show Cause Notices under Section 74 CGST Act for Multiple Years in ITC Fraud Cases
JBN Impex Private Limited & Ors v. Additional Commissioner Adjudication CGST Delhi North & Ors.
(2026) TaxCorp(IDT) 12406 (HC-DELHI)
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Supreme Court Declines to Entertain Constitutional Challenge to Section 16(2) CGST Act, Upholds High Court’s Direction to Pursue Statutory Appeal, but Expressly Reserves Assessee’s Rights
Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 12405 (SC)
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Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded
In the matter of Aditya Auto Products & Engineering India Pvt. Ltd.
(2026) TaxCorp(IDT) 12404 (AAR)
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Madras High Court Upholds Validity of Assessment Order under Section 143(3) r.w.s 153A, Rejects Assessee’s Plea on Settlement Commission Jurisdiction Post-Finance Act, 2021
Dhanalakshmi Srinivasan Sugars Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38159 (HC-MADRAS) · Section 153A
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Mumbai ITAT Upholds Section 10(46) Exemption for Prior Period and Ancillary Regulatory Incomes: Nature of Income Prevails Over Timing and Classification
Maharashtra Electricity Regulatory Commission Vs DCIT
(2026) TaxCorp(LJ) 38158 (ITAT-MUMBAI)
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Mumbai ITAT Rules Government Salary Grant Not Eligible for 15% Accumulation under Section 11(1)(a) for Charitable Trusts
National Education Society Vs DCIT
(2026) TaxCorp(LJ) 38157 (ITAT-MUMBAI) · Section 11(1)(a)
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Only Profit Element to be Taxed Where 12.5% Suo-Motu Addition Made on Bogus Purchases and Assessee Fails to Prove Genuineness
Hemantkumar Sumermal Bhansali Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38156 (ITAT-MUMBAI)
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IT Recharge Fee Not FTS under India-UK DTAA; No Central Government Approval Needed for Beneficial Tax Rate under Section 115A
Lloyd's Register Of Shipping (Now Known As Lloyd’s Register Group Ltd.) Vs DCIT
(2026) TaxCorp(LJ) 38155 (ITAT-MUMBAI) · Section 115A
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Mumbai ITAT Quashes Section 234B Interest Due to Retrospective ICDS Deferment; Taxpayer Not Liable for Unforeseeable Advance Tax Shortfall
Godrej Projects Development Ltd (Into Which Godrej Buildcon Pvt Ltd) Vs DY CIT
(2026) TaxCorp(LJ) 38154 (ITAT-MUMBAI) · Section 234B
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Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available
PEI Industries v. Union of India & Ors
(2026) TaxCorp(IDT) 12403 (HC-DELHI)
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Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12402 (AAR)
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