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Delhi ITAT Invalidates Section 153A Assessment for AY 2020-21: Material from First Search Cannot Be Basis for Second Search Proceedings
Amolak Singh Bhatia Vs DCIT
(2026) TaxCorp(LJ) 37459 (ITAT-DELHI) · Section 153A
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Hyderabad ITAT Upholds Denial of Section 80P(2)(d) Deduction on Interest from Nationalized Bank FDs to Cooperative Society
UOH Staff Cooperative Credit Society Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37458 (ITAT-HYDERABAD) · Section 80P(2)(d)
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Mumbai ITAT Rules Conversion of OCCRPS to Equity Shares Not Taxable Under Section 56(2)(x); Capital Appreciation Not Taxable at Conversion Stage in Thomas Cook (India) Ltd. Case
Fairbridge capital (Mauritius) Limited Vs ACIT
(2026) TaxCorp(LJ) 37457 (ITAT-MUMBAI) · Section 56(2)(x)
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Mumbai ITAT Rules Section 56(2)(vii)(b) Addition Unjustified for Minor Difference in Property Value; Upholds Retrospective Application of Tolerance Limit
Nilesh Pravinchandra Doshi Vs ITO
(2026) TaxCorp(LJ) 37456 (ITAT-MUMBAI) · Section 56(2)(vii)(b)
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Kerala AAR Confers GST Exemption on Clinical Dermatology Services for Treatment of Skin Ailments, Excludes Purely Cosmetic Procedures
In the matter of Advanced Hair Restoration India Private Limited
(2026) TaxCorp(IDT) 11924 (AAR)
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Kerala AAR Exempts Centage Charges for Project Management Consultancy Rendered by PSU to Government Departments and Local Authorities, Recognizes Services as ‘Pure Services’ Under GST Law
In the matter of Steel Industrials Kerala Ltd
(2026) TaxCorp(IDT) 11923 (AAR)
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Kerala AAR Affirms Full ITC Eligibility for Dealers in Second-Hand Luxury Cars on Non-Vehicle Inputs, Margin Scheme Supplies with Nil Margin Not Treated as Exempt
In the matter of GoExotic Plus91 Motors Private Limited
(2026) TaxCorp(IDT) 11922 (AAR)
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Telangana High Court Strikes Down Mandatory Monthly ITC Distribution Rule as Ultra Vires CGST Act; Audit Show Cause Notice Quashed
BirlaNu Ltd Vs Union of India and 3 others
(2026) TaxCorp(IDT) 11921 (HC-AP)
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Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts
Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.
(2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)
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Rajasthan High Court Denies Bail in Rs. 40 Crore GST Evasion Case, Citing Organised Fraud and Public Revenue Impact
Narendra Choudhary vs Union of India
(2026) TaxCorp(IDT) 11919 (HC-RAJASTHAN)
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Gujarat High Court Quashes Forced ITC Reversal; Orders GST Portal Reopening for Rectification of Return Mismatches on Post-Sale Discounts
Shree Ambica Auto Sales and Service & Anr. v. Union Bank of India & Anr.
(2026) TaxCorp(IDT) 11918 (HC-GUJARAT)
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Mumbai ITAT Rules Flight Data Service Fees Not ‘Royalty’ Under India-Germany DTAA; Payment for Information Does Not Constitute Transfer of Know-How
Jeppesen GmbH Vs ACIT
(2026) TaxCorp(LJ) 37455 (ITAT-MUMBAI)
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Mumbai ITAT Rules Distribution Revenue from Software by Singaporean Entity Not FTS; Exemption under Section 10(50) Allowed as Equalization Levy Discharged
Acronis Asia Pte Ltd Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37454 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Charitable Status and Section 11 Exemption for GJC India; Rejects Revenue’s Appeal on Interest Income and Corpus Donation Additions
All India Gem And Jewellery Domestic Council Vs Dy.CIT
(2026) TaxCorp(LJ) 37453 (ITAT-MUMBAI)
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SAFEMA Tribunal Upholds Rejection of Provisional Attachment: No Benami Transaction Established Due to Lack of Evidence and Misapplication of PBPTA Provisions
Gainful Multitrade Pvt. Ltd. & Anr Vs ACIT
(2026) TaxCorp(LJ) 37452 (ITAT-DELHI)
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Unspent Hostel Building Funds Blocked by HC Order Not Taxable; Revenue’s Reopening Quashed
Ishan Educational Research Society Vs DCIT
(2026) TaxCorp(LJ) 37451 (ITAT-DELHI)
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Delhi ITAT Rules Out Existence of Agency PE for Hong Kong Entity in India – Rejects Attribution of Offshore Sales to Indian Associated Enterprise
Kyocera Document Solutions Asia Ltd Vs The A.C.I.T
(2026) TaxCorp(LJ) 37450 (ITAT-DELHI)
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Delhi ITAT Nullifies Digital Evidence in Assessment for Non-Compliance with CBDT Digital Evidence Protocols
Arti Garg Vs DCIT
(2026) TaxCorp(LJ) 37449 (ITAT-DELHI)
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Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA
Bombardier Transportation GmbH Vs Assistant Director of Income Tax
(2026) TaxCorp(LJ) 37448 (ITAT-DELHI)
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Delhi High Court Sets Aside AO’s Nil Withholding Certificate Order for Nord Anglia Education Over Non-Compliance with Rule 28AA Mandate
Nord Anglia Education Limited Vs DCIT
(2026) TaxCorp(LJ) 37447 (HC-DELHI) · Section 197
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