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Mumbai ITAT Rules Substitution of Consideration Unwarranted in Share Transfer; AO’s Invocation of Section 50CA Disallowed Where Actual Consideration Exceeded FMV
Bhavna Bharat Daftary Vs DCIT
(2026) TaxCorp(LJ) 38691 (ITAT-MUMBAI) · Section 50CA
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Mumbai ITAT Invalidates Notices Issued Beyond Six-Year Limitation Under Section 153A/153C in Absence of Undisclosed ‘Asset’-Based Income
Span Developers Vs DCIT
(2026) TaxCorp(LJ) 38690 (ITAT-MUMBAI)
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Pune ITAT Quashes Section 69 Addition Based Solely on Unauthenticated WhatsApp Data Found in Third Party’s Mobile During Search
Rameshwar Fakirchand Totala Vs ITO
(2026) TaxCorp(LJ) 38689 (ITAT-PUNE) · Sections 65B, 69
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GSTAT Bengaluru Denies Interest and Penalty Waiver for Excess ITC Claimed Post-Prescribed Period: Section 128A Amnesty Restricted to July 2017–March 2020
Rodman Technologies Pvt Ltd vs Commissioner of Karnataka State GST, Bengaluru
(2026) TaxCorp(IDT) 14707 (GSTAT-Bengaluru)
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Gujarat High Court Rules Cancellation of GST Registration Invalid for ‘Nil’ Turnover Declarations Absent Evidence of Business Discontinuation
Mapaex Consumer Healthcare Private Limited vs State of Gujarat & Ors.
(2026) TaxCorp(IDT) 14706 (HC-GUJARAT)
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Excavator Transported without E-Way Bill: GSTAT Lucknow Upholds Rs. 3.24 Lakh Penalty, Rejects 20-Km Exemption and Procedural Lapse Defense
D.S. Traders vs Commissioner, State Goods and Services Tax Department, Lucknow Uttar Pradesh & Ors.
(2026) TaxCorp(IDT) 14705 (GSTAT-Lucknow)
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GSTAT Lucknow Rules Mere Suspicion Over E-Way Bill Insufficient for Detention and Penalty: Demands Concrete Evidence for Alleged Re-Transportation
Neptune Sales Corporation vs Additional Commissioner Grade-II (Appeal)-IV, Lucknow & Ors
(2026) TaxCorp(IDT) 14704 (GSTAT-Lucknow)
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Delhi ITAT Nullifies PCIT’s Move to Cancel 12AB Registration: Finds No Evidence of Educational Society Deviating from Charitable Objects
G.D. Education Society Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38688 (ITAT-DELHI) · Section 12AB
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Unsigned Penalty Notice under Section 274 r.w.s 271(1)(c) Declared Invalid by Bangalore ITAT: Absence of Signature Nullifies Jurisdiction of Assessing Officer
Dhiren Gopal Vs DCIT
(2026) TaxCorp(LJ) 38687 (ITAT-BANGALORE)
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Bangalore ITAT Rules Relocation Expenses for Shifting Factory to Owned Premises as Revenue Expenditure, Citing No Creation of New Asset
NPR Auto Parts Manufacturing India Pvt. Ltd Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38686 (ITAT-BANGALORE)
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ITAT Bangalore Directs Fresh Consideration of 12AB Registration and Condonation of Delay for Trust Unable to File Form 10A Due to Misplaced Deed
Karnataka State Foot Ball Association Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38685 (ITAT-BANGALORE) · Section 12AB
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Ahmedabad ITAT Confirms Section 54F Deduction: Cost of House Purchase and Subsequent Renovation Both Eligible
Vinodbhai Chhaganbhai Tamboli Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38684 (ITAT-AHMEDABAD) · Section 54F
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Mumbai ITAT Bars AO from Rectification Under Section 154 to Alter Tax Rate on Sec. 244A Interest, Upholds 7.5% DTAA Rate for Mauritius Resident
Taj TV Limited Vs DCIT
(2026) TaxCorp(LJ) 38683 (ITAT-MUMBAI) · Section 154
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Delhi ITAT Directs 25% Corporate Tax Rate for Company Failing to File Form 10-IC, Cites Turnover Below Rs. 400 Crore for AY 2017-18
Rajasthan Pulses Private Limited Vs DDIT
(2026) TaxCorp(LJ) 38682 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Denies Shapoorji Pallonji Group Co. (Infrastructure) Business Loss and Interest Deduction, Cites Colourable Devices and Circular Transactions
Shapoorji Pallonji Infrastructure Gujarat Private Limited Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38681 (ITAT-AHMEDABAD)
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ITAT Mumbai Mandates Grant of Section 12AB Registration to Trust Despite Non-Commencement of Activities; Charitable Nature of Objects Held Sufficient
Mewari Tolly Charitable Trust Vs CIT
(2026) TaxCorp(LJ) 38680 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Rules Rs 11,003.17 Crore Expenditure on Network QoS as Revenue, Not Capital; Disallowance on Reliance Jio Overturned
Reliance Jio Infocomm Limited Vs Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38679 (ITAT-MUMBAI)
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Ahmedabad ITAT Rules AO Exceeded Section 154 Powers in Reducing Indexed Cost Post Compulsory Land Surrender to AUDA: Factual and Legal Complexity Precludes Rectification
Rameshbhai Babubhai Patel Vs ACIT
(2026) TaxCorp(LJ) 38678 (ITAT-AHMEDABAD) · Section 154
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ITAT Constitutes Five-Member Special Bench to Resolve Conflicting Jurisprudence on Nature and Validity of Section 153D Approval in Search Assessments
Jyoti Hospitals Pvt. Ltd Vs Income tax Appellate Tribunal Allahabad
(2026) TaxCorp(LJ) 38677 (ITAT-ALLAHABAD) · Section 153D
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Delhi ITAT Annuls Section 270A Penalty on Discovery Networks—Penalty Cannot Be Imposed on Fully Disclosed, Debatable Receipts Adjusted under MAP
Discovery Networks Asia-Pacific Pte Limited Vs ACIT
(2026) TaxCorp(LJ) 38676 (ITAT-DELHI) · Section 270A
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