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Delhi ITAT Upholds 10% DTAA Rate on DDT Refund to Japanese Shareholder, Cites Bombay HC in Colorcon Asia; AO Directed to Process Refund Under Section 237
Mitsui Kinzoku Components India Pvt. Ltd Vs Commissioner of Income Tax (Appeals), National Faceless Appeal Centre
(2025) TaxCorp(LJ) 37315 (ITAT-DELHI)
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Mumbai ITAT Upholds TCS’s Brand Royalty Deductions and Restricts Foreign Tax Credit: Revenue’s BEPS Arguments Dismissed over “TATA” Trademark Ownership
Tata Consultancy Services Limited Vs DCIT
(2025) TaxCorp(LJ) 37314 (ITAT-MUMBAI)
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Delhi ITAT Invalidates Assessment as Time-Barred: No Evidence of Formal Reference to Singapore Tax Authorities under Section 153
Subodh Gupta Vs ACIT
(2025) TaxCorp(LJ) 37313 (ITAT-DELHI) · Section 153
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Delhi ITAT Confirms Non-Resident Status for UK-Based Assessee for AY 2017-18 to 2019-20, Overrules AO’s Erroneous ‘Resident’ Classification Based on Precise Day Count and Legal Precedents
Sanjay Bhaskar Tribhuwan Complex Vs DCIT
(2025) TaxCorp(LJ) 37312 (ITAT-DELHI) · Section 115C
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Bombay High Court Holds Credit for Self-Assessment Tax Paid on Undisclosed Income Must Be Allowed Against IDS Liability: Double Taxation Barred
Vishnu Trimbak Thakur Vs Principal Commissioner of Income Tax-1
(2025) TaxCorp(LJ) 37311 (HC-BOMBAY)
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Madras High Court Recognizes Section 54 Relief for Capital Gains Despite JDA, Clarifies Powers of Tribunal and Conditions for Alternate Claims
C.Aryama Sundaram Vs The Commissioner Of Income Tax
(2025) TaxCorp(LJ) 37310 (HC-MADRAS)
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Bombay High Court Affirms No Substantial Question of Law in Income Suppression Appeal: Concurrent Findings Uphold AO’s Satisfaction on Undisclosed Income
Akhtar Hasan Rizvi Vs Joint Commissioner of Income-Tax
(2025) TaxCorp(LJ) 37309 (HC-BOMBAY)
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Mumbai ITAT Rules in Favour of HP Financial Services: Unabsorbed Depreciation from AY 2002-03 to 2008-09 Allowed to be Carried Forward Despite Late Return Filings
Hewlett Packard Financial Services (India) Pvt. Ltd Vs ACIT
(2025) TaxCorp(LJ) 37308 (ITAT-MUMBAI) · Section 139(1)
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Mumbai ITAT Overturns CIT(E) Revision, Upholds Exemption for Charitable Entity; Holds No Trade, Commerce or Business Involved
National Payments Corporation of India Vs CIT(Exemptions)
(2025) TaxCorp(LJ) 37307 (ITAT-MUMBAI)
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Delhi ITAT Rules Payments for Ship Part Replacement Not Taxable in India: No TDS Liability Under Section 201(1)/201(1A) Where Supplier Has No PE and Activity Qualifies as Works Contract
HAL Offshore Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 37306 (ITAT-DELHI)
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Delhi ITAT Affirms CIT(A) Order: Addition under Section 50CA Unwarranted Where Assessee’s Share Valuation Methods as per Rule 11UA Remain Unchallenged by AO
Manish Vij Vs JCIT
(2025) TaxCorp(LJ) 37305 (ITAT-DELHI) · Section 50CA
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Delhi ITAT Quashes Assessments for AY 2015-16 & 2016-17 Due to AO’s Consolidated Satisfaction Note in 153C Proceedings
SRS Panchratan Diamonds Pvt. Ltd Vs DCIT
(2025) TaxCorp(LJ) 37304 (ITAT-DELHI)
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ITAT Directs TDS Credit Matching Year of Income Disclosure Despite Buyer’s Delayed Deposit in Sale of Immovable Property
Abdul Rahman Asad Vs DCIT
(2025) TaxCorp(LJ) 37303 (ITAT-DELHI)
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Delhi ITAT Upholds Section 69A Addition: Rejects Assessee’s Land Purchase Explanation, Finds No Probable Human Conduct in Cash Source Claim
Aabid Ali Khan Vs ACIT
(2025) TaxCorp(LJ) 37302 (ITAT-DELHI)
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Mumbai ITAT Invalidates Section 263 Revision: PCIT’s Lack of Jurisdiction Upheld Where AO’s View Was Plausible
Surbhit Impex Private Limited Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 37301 (ITAT-MUMBAI) · Section 263
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Allahabad High Court Clarifies: Limitation for Appeals Under GST Begins Only Upon Actual Communication; Mere Portal Upload Insufficient
Bambino Agro Industries Ltd Vs. State of Uttar Pradesh and Anr.
(2025) TaxCorp(IDT) 11852 (HC-ALLAHABAD)
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Orissa High Court Sets Aside Customs Authority’s Denial of Compensatory Interest on Delayed Refund, Emphasizes Binding Nature of High Court Decisions Pending SLP
Solarcraft Cleantech Private Limited vs Assistant Commissioner of Customs
(2025) TaxCorp(IDT) 11851 (HC-ORISSA)
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Madras High Court Quashes Service Tax Demand on Police Security Charges, Affirms Sovereign Function Exemption for Pre-June 2012 Period
The Greater Chennai Police Commissionerate v. Union of India & Ors.
(2025) TaxCorp(IDT) 11850 (HC-MADRAS)
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Karnataka High Court Quashes ITC Reversal for GSTR-3B and GSTR-2A Mismatch, Orders Re-adjudication Citing Procedural Lapse and CBDT Circular
Abhimaani Structures And Engineering Private Limited Vs The Superintendent of Central Tax
(2025) TaxCorp(IDT) 11849 (HC-KARNATAKA)
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Karnataka High Court Quashes GST Show Cause Notice for Mistaken B2B/B2C Reporting, Affirms Right to Amend GSTR-1 Returns
Hindustan Construction Company Ltd Vs Union of India
(2025) TaxCorp(IDT) 11848 (HC-KARNATAKA)
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