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Bangalore ITAT Directs Reconsideration of Trust’s 12AB and 80G(5) Applications—No Breach in EWS Admissions, Fire Safety Compliance to Be Reviewed
Sri Ram Educational Trust Vs CIT(Exemptions)
(2026) TaxCorp(LJ) 38326 (ITAT-BANGALORE)
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Delhi ITAT Rules Support Service Payments to Philippine Entity Not Taxable as Royalty or FTS in India under Article 13 of India-Philippines DTAA, Absent PE
Alstom (Shared Services) Philippines Inc. Vs DCIT
(2026) TaxCorp(LJ) 38325 (ITAT-DELHI)
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Kerala High Court Upholds Limited Scope of Settlement Under Vivad Se Vishwas Scheme; Permits Reassessment on Unsettled Matters
Bhima Jewellery Vs The ACIT
(2026) TaxCorp(LJ) 38324 (HC-KERALA)
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Gujarat High Court Directs Interest on GST Refund from Date of Original Application Following Illegal Rejection by Revenue
Kuehne Nagel Pvt. Ltd. & Anr. vs UOI & ors
(2026) TaxCorp(IDT) 12565 (HC-GUJARAT)
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Madras High Court Nullifies GST Order for Erroneous Invocation of Section 74 in Place of Section 73, Directs Fresh Proceedings and Restores Appellate Rights
WFB Baird and Company India Private Ltd vs State tax Officer
(2026) TaxCorp(IDT) 12564 (HC-MADRAS)
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Mumbai ITAT Declines to Condone 600-Day Delay in Filing Appeal Due to Lack of Sufficient Cause: Appeal Dismissed as Time-Barred
Tackersons Foundation Vs CIT(E)
(2026) TaxCorp(LJ) 38323 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Reopening under Section 147 Post-153A Assessment Based on Fresh Tangible Evidence; Addition under Section 68 Deleted for Factual Compliance
Rajendra Munilalji Hirani Vs DCIT
(2026) TaxCorp(LJ) 38322 (ITAT-MUMBAI) · Section 153A
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Mumbai ITAT Classifies Gains from Delayed JDA Property Transfer as “Capital Gains” Citing Extraordinary Circumstances and Loss of Commercial Rights
Skyline Greathills Skyline Sparkle Vs DCIT
(2026) TaxCorp(LJ) 38321 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Partial Disallowance of Advertisement Expenses, Allows Section 80G Deduction on Substantiated Donations Despite Absence of Original Receipts
Asian Heart Institute and Research Centre Private Limited Vs The DCIT
(2026) TaxCorp(LJ) 38320 (ITAT-MUMBAI) · Section 80G
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Mumbai ITAT Declares Tax Additions Redundant Following Corporate Debtor's Sale as Going Concern Under IBC & NCLT Orders
EMI Transmission Limited Vs DCIT
(2026) TaxCorp(LJ) 38319 (ITAT-MUMBAI)
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Bangalore ITAT Upholds Deductibility of ESOP Discounts Under Section 37(1); Rejects Revenue’s Notional/Capital Receipt Arguments in Nobroker Technologies Solutions Case
Nobroker Technologies Solutions Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38318 (ITAT-BANGALORE) · Section 37
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Mumbai ITAT Emphasizes Statutory Capital Gains Computation, Sets Aside Assessment Order Where FMV and MIDC Premium Were Ignored in Sale of Pre-2001 Industrial Units
Padma Plastic Vs CIT
(2026) TaxCorp(LJ) 38317 (ITAT-MUMBAI)
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ITAT Mumbai Rules Maintenance Dredging of Existing Jetty as Revenue Expenditure, Rejects Capital Asset Creation Argument
Dahej Harbour and Infrastructure Limited Vs ACIT
(2026) TaxCorp(LJ) 38316 (ITAT-MUMBAI)
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Punjab & Haryana HC Rules Negative Blocking of ECL Impermissible in Absence of ITC Balance; Revenue Directed to Use Statutory Recovery Process
Dua Metals vs Union of India and Others
(2026) TaxCorp(IDT) 12563 (HC-P&H)
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Karnataka High Court Invalidates GST Registration Cancellation Due to Lack of Material Facts and Non-Application of Mind by Authorities
Pristine Steels vs State of Karnataka and another
(2026) TaxCorp(IDT) 12562 (HC-KARNATAKA)
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AAAR West Bengal Affirms GST at 5% on Sun Cured Tobacco Leaves: Curing and Basic Handling Do Not Change Commodity Classification
In the matter of Om Jai Balajee Construction Private Limited
(2026) TaxCorp(IDT) 12561 (AAR)
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West Bengal AAAR Clarifies GST Classification: E-Rickshaw CKD Kits Must Constitute Complete Vehicle for 5% Rate—Partial Component Supply Insufficient
In the matter of Navya Electric Vehicle Private Limited
(2026) TaxCorp(IDT) 12560 (AAR)
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Odisha AAR Holds CAMPA Payments for Forest Clearance as Taxable Consideration, GST Payable by TRANSCO under RCM
In the matter of TP Paradeep Transmission Limited
(2026) TaxCorp(IDT) 12559 (AAR)
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Mumbai ITAT Fixes Fair Market Value of Land as on 01.04.1981 at Rs. 350 per Sq. Mtr., Resolves DVO Valuation Discrepancies; Capital Gains Taxable in Year of Registration
Sudheya Naimish Khandhadia as Son and Legal Heir of Late Naimish Dhansukhlal Khandhadia Vs ITO
(2026) TaxCorp(LJ) 38315 (ITAT-MUMBAI)
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Ahmedabad ITAT Denies Section 80GGC Deduction for Political Party Donation; Labels Transaction as Accommodation Entry Despite Banking Channels
Prasana Jayantkumar Bhatt Vs Dy. Commissioner of Income-tax
(2026) TaxCorp(LJ) 38314 (ITAT-AHMEDABAD)
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