-
Ahmedabad ITAT Limits Addition Under Section 69A to 8% Profit Element on Undisclosed Bank Credits Where Withdrawals Substantiate Business Activity
Ravi Lalwani Vs Income Tax Officer
(2026) TaxCorp(LJ) 38296 (ITAT-AHMEDABAD) · Section 69A
-
Orissa High Court Affirms Strict Limitation for GST Appeals: Form APL-01 Declaration Triggers Limitation Period
Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST Cuttack & Ors.
(2026) TaxCorp(IDT) 12555 (HC-ORISSA)
-
Delhi ITAT Restricts Denial of Section 11 Exemption to Specific Violations, Allows Revenue Expense, and Clarifies Form 10B Procedural Error Not Fatal
Krishna Hare Educational Trust Vs ITO
(2026) TaxCorp(LJ) 38294 (ITAT-DELHI) · Sections 11, 13(3)
-
Bangalore ITAT Rules Deduction u/s 54F Permissible for Substantial Structural Additions to Residential Property, Not Limited to New Construction
Kaziyur Narayanan Godha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38293 (ITAT-BANGALORE) · Section 54F
-
Delhi ITAT Quashes PCIT’s Section 263 Order as Time-Barred: Limitation Period Tied to Original Assessment, Not Reassessment
Kulbhushan Mittal Vs PCIT
(2026) TaxCorp(LJ) 38292 (ITAT-DELHI)
-
Mumbai ITAT Affirms Professional Nature of Consultancy Fees to Academic Expert; Upholds Full Taxability of LLP Remuneration in Partner’s Hands
Vidhya Vivek Padgaonkar Vs Income Tax Officer
(2026) TaxCorp(LJ) 38291 (ITAT-MUMBAI) · Sections 44ADA, 194J
-
Karnataka High Court Grants Short-Term Transit Anticipatory Bail Under CGST Act to Accused in Rs. 100 Crore Tax Evasion Allegation, Permitting Approach to Chennai Jurisdictional Court
Vishal @ Vishal Dadaso vs Director General of Goods and Services Tax Intelligence, DGGI
(2026) TaxCorp(IDT) 12554 (HC-KARNATAKA)
-
Madras High Court Clarifies Scope of Section 161 GST: No Rectification for Under-Declaration of Ineligible ITC Without Patent Error
Scals Enterprises vs The Commercial Tax Officer
(2026) TaxCorp(IDT) 12553 (HC-MADRAS)
-
Gujarat High Court Upholds Rejection of GST Refund; Finds Coaching Institute’s Duress Claim After Voluntary Payment an Afterthought
Hirenkumar Valjibhai Sankhalava v. Office of Deputy Commissioner of State Tax
(2026) TaxCorp(IDT) 12552 (HC-GUJARAT)
-
Orissa High Court Rules Revenue Cannot Withhold GST Refund Solely on Anticipated Appeal; Refusal without Pending Proceedings Deemed Legally Unsustainable
Rashmi Agency Vs Deputy Commissioner CT & GST & Ors
(2026) TaxCorp(IDT) 12551 (HC-ORISSA)
-
Guwahati ITAT Orders AO to Re-examine Scheduled Tribe Employee’s Section 10(26) Salary Exemption Claim for Work-from-Home from Meghalaya
Wantei Kupar Warjr Vs ACIT
(2026) TaxCorp(LJ) 38290 (ITAT-GAUHATI)
-
Delhi ITAT Holds Salary for Services Rendered in Australia Not Taxable in India Under Article 15 of India-Australia DTAA; Disallows Foreign Tax Credit Claim
Kapil Gupta Vs ITO
(2026) TaxCorp(LJ) 38289 (ITAT-DELHI)
-
Mumbai ITAT Affirms Exemption of Inland Haul Charges Under Article 8 of India-China DTAA—Composite Transportation Activity Recognized
COSCO Container Lines Vs DCIT
(2026) TaxCorp(LJ) 38288 (ITAT-MUMBAI)
-
Delhi ITAT Orders CIT(E) to Grant 12A & 80G Registration to Oxford and Cambridge Society of India: Scholarship Grants to Indian Students for Overseas Education Do Not Breach Section 11(1)(c)
The Oxford and Cambridge Society of India A-31 Vs CIT
(2026) TaxCorp(LJ) 38287 (ITAT-DELHI) · Sections 12A, 80G
-
Gauhati High Court Mandates Exclusion of Rectification Proceedings Period in GST Appeal Limitation Calculations: Section 14 of Limitation Act Held Applicable
Debabrata Bhowmick v. Union of India & Ors
(2026) TaxCorp(IDT) 12550 (HC-GAUHATI)
-
Bombay High Court Nullifies GST Proceedings Due to Improper Digital Service and Denial of Personal Hearing
Evergreen Recyclekaro (India) Limited Vs Principal Commissioner of State Tax, Konkan Bhavan, Belapur & Ors
(2026) TaxCorp(IDT) 12549 (HC-BOMBAY)
-
Calcutta High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years Under GST Law: SBI Case Sets Limitation Benchmark
State Bank of India vs Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate
(2026) TaxCorp(IDT) 12548 (HC-CALCUTTA)
-
Supreme Court Upholds GST Authorities’ Power of Arrest Under Section 69: Writ Petition Challenging Constitutional Validity Dismissed
Rakesh Kumar vs Union of India & Anr.
(2026) TaxCorp(IDT) 12547 (SC)
-
Bangalore ITAT Recognizes Section 54F Exemption for Under-Construction Flat Despite Delay in Sale Deed Registration: Substantial Payment Within Statutory Period Sufficient
Viswanathan Padmanabhan Vs Income Tax Officer
(2026) TaxCorp(LJ) 38286 (ITAT-BANGALORE) · Section 54F
-
Mumbai ITAT Quashes Arbitrary 15% Addition on Demonetisation Cash Sales, Affirms Sales Duly Recorded in VAT Returns Cannot Be Treated as Unexplained Deposits without Books Rejection
Mangilal Nemichand Jain Vs ITO
(2026) TaxCorp(LJ) 38285 (ITAT-MUMBAI) · Section 68
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.