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Mumbai ITAT Affirms CIT(A) Relief on Bogus Purchases, Upholds Lowered GP Addition Due to Lack of Distinguishing Evidence from Revenue
Icon Infotech Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37723 (ITAT-MUMBAI)
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Delhi ITAT Rules Non-Resident Services under India-Sri Lanka and India-Kenya DTAA as Independent Personal Services, Exempting Assessee from TDS on Payments
Sujan Luxury Hospitality Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37722 (ITAT-DELHI)
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Mumbai ITAT Directs Deletion of Section 143(1)(a) Adjustment; Typographical Error in Audit Report Held Non-Malafide, AO’s Failure to Provide Assessee Opportunity Violates Proviso
Kopran Ltd Vs DCIT
(2026) TaxCorp(LJ) 37721 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Taxability of Misused Crowdfunding Donations Under Section 56(2)(x) as Assessee Fails to Maintain Separate Accounts and Diverts Funds for Personal Benefit
Rana Ayyub Shaikh Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37720 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules in Favour of Real Estate Assessee: Disallowance of Expenditure Against On-Money Receipts Deleted; Revenue Barred from Selective Use of Seized Material
Roshni Enterprises Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 37719 (ITAT-MUMBAI)
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Madras High Court Affirms Exclusive Jurisdiction of JAO for Issuance of Section 148 Notices for AY 2020-21; Clarifies Concurrent Powers with FAO in Assessment Proceedings
Perur Builders Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37718 (HC-MADRAS) · Section 148
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Madras High Court Quashes Revenue’s Dismissal of Condonation Application for AY 2011-12 Due to Denial of Personal Hearing under Section 119(2)(b)
Jaldhi Overseas Pte Ltd Vs The Central Board of Direct Taxes
(2026) TaxCorp(LJ) 37717 (HC-MADRAS) · Section 119 (2)(b)
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Calcutta High Court Affirms Deletion of Share Premium Addition under Section 68, Holding Assessee Established Investor Identity, Creditworthiness, and Transaction Genuineness
Wise Investment Private Limited Vs The PCIT
(2026) TaxCorp(LJ) 37716 (HC-CALCUTTA)
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ITAT Chennai Affirms Validity of Land Purchase Transactions Despite Untraceable POA Holders; Upholds Assessee’s Right to Claim WIP Deduction
Jacaranda Properties Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37715 (ITAT-CHENNAI)
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Mumbai ITAT Quashes Addition of Demonetization Cash Deposits, Citing Complete Disclosure and Tax Payment by Assessee
Sushiladevi Vijaykumar Yadav Vs Income Tax Officer
(2026) TaxCorp(LJ) 37714 (ITAT-MUMBAI)
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Mumbai ITAT Confirms Legitimacy of Mutual Fund Dividend Exemption and Capital Loss Set-Off, Rejects Revenue’s Allegations of Sham Transaction
Rasesh Manhar Bhansali Gem & Jewellery Complex Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37713 (ITAT-MUMBAI) · Section 10(35)
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Mumbai ITAT Rules Accrued Interest on NPA Loan Not Taxable When Recovery is Uncertain; Denies TDS Credit Absent Income Declaration
Rare Enterprises Vs DCIT
(2026) TaxCorp(LJ) 37712 (ITAT-MUMBAI)
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Mumbai ITAT Curtails Section 69C Addition on Bogus Purchases to 5% GP Rate; Distinguishes Kanak HC Ruling Where Source of Expenditure Remained Unsubstantiated
Khimchand Okchand Bhansali Vs Income Tax Officer
(2026) TaxCorp(LJ) 37711 (ITAT-MUMBAI) · Section 69C
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Mumbai ITAT Quashes Reassessment Proceedings Due to AO’s Vague Allegations and Non-Application of Mind in Currency Derivative Loss Case
Dipti Sureshchandra Bajaj Vs ACIT
(2026) TaxCorp(LJ) 37710 (ITAT-MUMBAI)
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Maharashtra AAR Classifies HP Indigo ElectroInk Bundled Consumables Under “Click Model” as Composite Supply; ElectroInk Held as Principal Supply for GST
In the matter of HP India Sales Pvt. Ltd.
(2026) TaxCorp(IDT) 12051 (AAR)
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Maharashtra AAR Classifies HP Indigo ElectroInk Bundled Consumables Under “Click Model” as Composite Supply; ElectroInk Held as Principal Supply for GST
In the matter of HP India Sales Pvt. Ltd.
(2026) TaxCorp(IDT) 12050 (AAR)
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Telangana High Court Upholds Joint Commissioner’s Jurisdiction to Adjudicate and Levy Penalty on Fraudulent ITC and Fake Invoice Cases, Despite Timing of Circular
Alokadci Holdings Pvt. Ltd. v. Commissioner of Central Tax & Ors.
(2026) TaxCorp(IDT) 12049 (HC-AP)
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Gujarat AAR Affirms IIM Ahmedabad’s TDS Liability under GST; Clarifies Threshold Applicability Based on Contract Value, Not Invoices
In the matter of Indian Institute of Management, Ahmedabad
(2026) TaxCorp(IDT) 12048 (AAR)
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Bombay High Court Nullifies GST Transitional Credit Denial to Pidilite Industries Due to Violation of Natural Justice—Non-Disclosure of Verification Reports Fatal to Adjudication
Pidilite Industries Limited v. Union of India & Ors.
(2026) TaxCorp(IDT) 12047 (HC-BOMBAY)
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Karnataka High Court: Disclosure of Husband’s Tax Returns under RTI Not Permissible Without Larger Public Interest; Matrimonial Courts Must Follow Due Process for Financial Records
Gulsanober Vs ITO
(2026) TaxCorp(LJ) 37709 (HC-KARNATKATA) · Section 8(1)(e)
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