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Delhi High Court Overturns ITAT’s Order: Orders Fresh Inquiry into Trust’s 12AB & 80G Registrations Due to Non-Submission of Documents
Kush Innovative Foundation Vs CIT
(2026) TaxCorp(LJ) 37750 (HC-DELHI) · Section 12AB, 80G
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Calcutta High Court Upholds Long-Term Capital Gain Treatment on Sale of Unquoted ICICI Bank Preference Shares; Disallows Revenue’s Recharacterization and Confirms ITAT Quash of PCIT Revision under Section 263
Russel Credit Limited Vs Principal Commissioner of Income Tax-1
(2026) TaxCorp(LJ) 37749 (HC-CALCUTTA)
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Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226
S.G.K. Blue Metals Vs The Assistant Commissioner of GST & Central Excise
(2026) TaxCorp(IDT) 12072 (HC-MADRAS)
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Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings
Ramkrishna Banerjee Vs. The Deputy Commissioner of State Tax Srirampur Charge & Ors.
(2026) TaxCorp(IDT) 12071 (HC-CALCUTTA)
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Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings
ACCO Logistics and Forwarding Vs. Assistant Commissioner of CGST and Central Excise
(2026) TaxCorp(IDT) 12070 (HC-GUJARAT)
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Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case
Mohammad Javed Vs. Union of India & Ors.
(2026) TaxCorp(IDT) 12069 (HC-CALCUTTA)
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Bombay High Court Overturns CIT(E) Decision, Orders Condonation of Delay in Form 10 Filing Due to Absence of Statutory Time Limit for AY 2015-16
Francis Xavier Church Vs The Commissioner of Income Tax
(2026) TaxCorp(LJ) 37748 (HC-BOMBAY)
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Gujarat High Court Invalidates Section 148 Reassessment for Unsecured Loans, Affirms Assessee Not Required to Prove ‘Source of Source’ Prior to April 2023
Laxmi Infra Developers Limited Vs Assistant Commissioner Of Income Tax
(2026) TaxCorp(LJ) 37747 (HC-GUJARAT) · Section 68
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Gujarat High Court Sets Aside Section 148 Reassessment Based on Unsubstantiated Tax Evasion Petition, Citing Lack of Tangible Evidence and Non-Supply of Foundational Documents
Shah Nanchandbhai Ranchhoddas Choksi Vs ITO
(2026) TaxCorp(LJ) 37746 (HC-GUJARAT)
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Telangana High Court Affirms ITAT’s Quashing of Section 263 Revision: PCIT’s Challenge on Forex Loss and Miscellaneous Expenditure Fails Due to Lack of ‘Erroneous and Prejudicial’ Findings
VST Industries Ltd Vs The Commissioner of Income Tax-III
(2026) TaxCorp(LJ) 37745 (HC-AP) · Section 263
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ITAT Dehradun Quashes Concealment Penalty on Foreign Company: Bona Fide Absence of PE and Full Disclosure Shield Assessee
Seabird Exploration FZLLC Vs ACIT
(2026) TaxCorp(LJ) 37744 (ITAT-DEHRADUN) · Section 271(1)(c)
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Agra ITAT Emphasizes Substantial Justice, Condones 46-Day Delay in Section 271B Penalty Appeal Owing to Staff Negligence
Ambah Co-operative Marketing Society Vs ITO
(2026) TaxCorp(LJ) 37743 (ITAT-AGRA)
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Delhi ITAT Rules Against Revenue: No Beneficial Ownership Attributed to Assessees for Overseas Company Assets—Corporate Veil Not Lifted in Absence of Tainted Transactions
Pradeep Wig Vs ACIT
(2026) TaxCorp(LJ) 37742 (ITAT-DELHI)
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No Capital Gains on Revaluation of Goodwill and Admission of New Partner—Section 45(4) Not Invoked Where No Asset Transfer Occurs
Anand Diagnostic Laboratory Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37741 (ITAT-BANGALORE) · Section 45(4)
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Chennai ITAT Quashes BMA Assessment for Wrong Assessment Year; Holds Taxable Event Arises on Date of Section 10(1) Notice
Smt. Elangovan Malarmangai @ Swetha Vs The Addl. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37740 (ITAT-CHENNAI)
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Delhi ITAT Affirms Profit-Only Taxation on Undisclosed Receipts, Disallows Separate Addition for Unaccounted Expenditure Following Search Seizure of Loose Papers
Fourstar Hospitalities LLP Vs Dy.CIT
(2026) TaxCorp(LJ) 37739 (ITAT-DELHI)
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Delhi High Court Invalidates Late Reassessment Proceedings Against Samajwadi Party for AY 2014-15: Section 148 Notice Held Time-Barred
Samajwadi Party Vs DCIT
(2026) TaxCorp(LJ) 37738 (HC-DELHI)
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Madras High Court Rules Section 55(2)(b)(iii) Prevails for Cost Computation of Immovable Assets Received on Company Liquidation, Criticizes ITAT’s Adherence to Precedent
T.R.Balasubramanium Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37737 (HC-MADRAS) · Section 55
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Bombay High Court Confirms Assessing Officer’s Limited Scope under Section 115J: No Authority to Re-examine Audited Book Profits Prepared per Companies Act
Mahindra & Mahindra Ltd Vs Commissioner of Income tax
(2026) TaxCorp(LJ) 37736 (HC-BOMBAY) · Section 115J
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Delhi High Court Invalidates Reassessment Notice for AY 2016-17: Limitation Under Section 153A Strictly Confined to 6 Assessment Years Absent Asset Representation
Smart Chip Private Limited Vs ACIT
(2026) TaxCorp(LJ) 37735 (HC-DELHI) · Section 153A
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