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Karnataka AAR Clarifies GST Exemption Scope for Resident Welfare Associations: Monthly Maintenance Limit, Water Charges, and Advance Funds Addressed
In the matter of Godrej United Owner’s Association
(2026) TaxCorp(IDT) 12172 (AAR)
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Delhi High Court Quashes 20% Demand on Oravel Stays Ltd: Tribunal’s Findings on TDS Disallowance Overlooked by Tax Authorities
Oravel Stays Limited Vs CIT
(2026) TaxCorp(LJ) 37823 (HC-DELHI)
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Gujarat High Court Sets Aside CIT(E) Order for Overstepping Jurisdiction in Delay Condonation Application under Section 119(2)(b) Related to Form 10B
Jain Dehrasar Upasraya Ane Sadharan Vs CIT
(2026) TaxCorp(LJ) 37822 (HC-GUJARAT) · Section 119(2)(b)
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Delhi ITAT Affirms LLP Status and Denies FIS Taxation for GE Engine Services LLC, USA under India-USA DTAA: 'Make Available' Clause Critical
GE Engine Services LLC, USA Vs ACIT
(2026) TaxCorp(LJ) 37821 (ITAT-DELHI)
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Delhi ITAT Orders De Novo Assessment: Income Enhancement by CPC under Section 143(1) to be Re-examined; AO Directed to Consider Pending Rectification Applications and Detailed Assessee Submissions
Jubilant Ingrevia Ltd Vs ACIT
(2026) TaxCorp(LJ) 37820 (ITAT-DELHI) · Section 143(1)
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ITAT Ahmedabad Decides Agricultural Land Retains Exemption Despite Subsequent Industrial Use by Purchaser
Ahmed Mahomed Pandor Vs The ACIT
(2026) TaxCorp(LJ) 37819 (ITAT-AHMEDABAD)
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Chennai ITAT Quashes Rs. 4.26 Cr AMC Receipts Addition for Johnson Lifts Citing Mandatory Application of Amended Section 43CB for AY 2022-23
Johnson Lifts Pvt Ltd Vs DCIT
(2026) TaxCorp(LJ) 37818 (ITAT-CHENNAI)
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Chennai ITAT Quashes Search Assessments for AY 2012–17 in Absence of Incriminating Material; Follows Abhisar Buildwell Doctrine
Jothi Narayanan Vs DCIT
(2026) TaxCorp(LJ) 37817 (ITAT-CHENNAI)
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Ahmedabad ITAT Rules Against Arbitrary 12% Profit Estimation in F&O Trading, Upholds Deletion of Rs. 4.87 Crore Addition
Hemantkumar Rajendrakumar Shah Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37816 (ITAT-AHMEDABAD)
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Gujarat High Court Invalidates GST Proceedings Under Section 73 Based Solely on E-Way Bill and GSTR-9 Discrepancy, Citing Lack of Fraud or Suppression
MC Bauchemie India Pvt. Ltd. vs Union of India & Ors.
(2026) TaxCorp(IDT) 12171 (HC-GUJARAT)
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GSTAT - GSTAT Delhi Affirms Rs. 450.18 Crore Profiteering by Tata Play Ltd. for Non-Passing of GST Benefits to Subscribers, Orders Deposit to Consumer Welfare Funds
DG Anti Profiteering, Director General of Anti-Profiteerin, DGAP vs Tata Play Limited
(2026) TaxCorp(IDT) 12170 (GSTAT-Delhi)
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Gujarat High Court Nullifies Reassessment Proceedings under Section 148A(d) as Time-Barred Post-Ashish Agarwal and Rajeev Bansal Rulings
Asha Vishnukumar Patel Vs ACIT
(2026) TaxCorp(LJ) 37815 (HC-GUJARAT) · Section 148
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Madras High Court Rules in Favour of Allowing Balance 50% Additional Depreciation in Subsequent Year for Assets Used Less Than 180 Days
Wheels India Limited Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37814 (HC-MADRAS)
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Ahmedabad ITAT Upholds Validity of Reassessment—Tangible Evidence and Independent Mind Key to “Reason to Believe” Under Sections 147/148
Infinity International Vs NFAC, Delhi
(2026) TaxCorp(LJ) 37813 (ITAT-AHMEDABAD)
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Hyderabad ITAT Recognizes Milk Chilling, Preservation, and Packaging as Eligible for Section 80IB(11A) Deduction; Incentivizes Dairy Industry Infrastructure
Dodla Dairy Limited Vs The Deputy Commissioner of Income-Tax
(2026) TaxCorp(LJ) 37812 (ITAT-HYDERABAD) · Section 80IB(11A)
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Delhi ITAT Quashes Disallowance of Purchases: Holds Revenue’s Contradictory GST and Income Tax Stance Unjustified where Assessee Provides All Evidences
Akash Somany Vs ITO
(2026) TaxCorp(LJ) 37811 (ITAT-DELHI) · Section 37
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Mumbai ITAT Quashes CPC’s Rectification Disallowing Section 10AA Deduction Without Notice; Emphasizes Limits of Section 154 Powers
Portescap India Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37810 (ITAT-MUMBAI) · Sections 10AA, 154
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ITAT Bangalore Quashes Section 68 Addition for Capital Introduced by Partner Sourced from JDA Refundable Deposit: Presumption-Based Addition Held Unjustified
Vijay Mahantesh Trading Company Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37809 (ITAT-BANGALORE)
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ITAT Mumbai Quashes Additions on Alleged Bogus Sales: No Further Profit Taxation Permissible Without Rejection of Books
Ashok Amritlal Nayak Vs Income Tax Officer
(2026) TaxCorp(LJ) 37808 (ITAT-MUMBAI)
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Delhi ITAT Nullifies PCIT’s Cancellation of Society’s Section 12AB Registration: No Violation or Diversion of Charitable Income Found
Richmond Educational Society Vs DCIT, ACIT
(2026) TaxCorp(LJ) 37807 (ITAT-DELHI) · Sections 12AB, 13(1)(c), 13(1)(d)
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