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SAFEMA Tribunal Holds Conscious Participation by Share Allottees Excludes Benami Character under Section 2(9)(C) of PBPTA, Rejects Revenue’s Appeals on Provisional Attachment
R. Bharathi & Anr Vs DCIT
(2026) TaxCorp(LJ) 38675 (ITAT-DELHI) · Section 2(9)(C)
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ITAT Kolkata Clarifies Section 56(2)(vii)(b) Applicability: Addition Must Reflect Actual Investment Share in Joint Property Purchase
Ruby Shome Vs ITO
(2026) TaxCorp(LJ) 38674 (ITAT-KOLKATA) · Section 56(2)(vii)(b)
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Mumbai ITAT Endorses Composite Flat Deduction Under Sections 54 and 54F: Amalgamation of Two Residential Properties for Capital Gains Exemption Upheld
Amit Mahendrakumar Mehta Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38673 (ITAT-MUMBAI) · Section 54
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Delhi ITAT Upholds Denial of Section 10(46) Exemption for Non-Notification Despite Pending Writ; Stresses Need for Specific Court Stay
Delhi State Industrial & Infrastructure Development Corporation Ltd Vs DCIT
(2026) TaxCorp(LJ) 38672 (ITAT-DELHI) · Section 10(46)
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Supreme Court Sets Aside GST SCN Lacking Foundational Facts for Extended Limitation: Tata Steel Ltd. v. Revenue
Tata Steel Limited vs Union of India
(2026) TaxCorp(IDT) 14703 (SC)
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Rajasthan High Court Upholds Mandatory Precondition for ITC: Purchaser’s Claim Denied Where Supplier Failed to Remit GST Due to Insolvency
Shree Karni Electrovision vs UOI & ors
(2026) TaxCorp(IDT) 14702 (HC-RAJASTHAN)
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Sikkim High Court Nullifies GST Budgetary Support Rejection Against Cipla Limited for Lack of Opportunity to Explain Declaration Discrepancy
Cipla Limited Vs Union Of India & Ors.
(2026) TaxCorp(IDT) 14701 (HC-SIKKIM)
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Gujarat High Court Sets Aside GST Proceedings Issued Posthumously, Directs Revenue to Proceed Against Legal Heir in Accordance With Law
Ushaben Kalpeshbhai Patni Vs State Tax Officer
(2026) TaxCorp(IDT) 14700 (HC-GUJARAT)
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Gujarat High Court Clarifies GST Appeal Limitation: Limitation Period to Start from Rectification Order, Not Original Order, Where Section 161 Application is Timely Filed
Kanan International Pvt Ltd Vs Union of India & Ors
(2026) TaxCorp(IDT) 14699 (HC-GUJARAT)
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Madras High Court Clarifies GST Law: Filing ‘Nil’ Returns Constitutes Compliance—Cancellation of Registration under Section 29(2)(c) Set Aside
Sun Enterprises vs Commercial Tax Officer
(2026) TaxCorp(IDT) 14698 (HC-MADRAS)
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Delhi ITAT Rules Salary Reimbursement to Seconded Employees Not Taxable as FTS: Employer-Employee Relationship with Indian Entity Crucial in Honda R&D Case
Honda R&D Company Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38671 (ITAT-DELHI)
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Ahmedabad ITAT Rules Out Section 68 Addition on Sundry Creditors: Assessee’s Evidence of Identity, Creditworthiness, and Repayment Decisive
Pallavi Nileshbhai Shah Vs. The Income Tax Officer
(2026) TaxCorp(LJ) 38670 (ITAT-AHMEDABAD) · Section 68
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Delhi ITAT Affirms Proportionate Section 80IB(10) Deduction for Housing Projects with Mixed Unit Sizes, Clarifies approval and Commercial Area Criteria
Mahagun (India) Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38669 (ITAT-DELHI) · Section 80IB(10)
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Ahmedabad ITAT Rules AO Cannot Use Section 154 to Recharacterize Surveyed On-Money Receipts as Unexplained Income under Section 69A; Upholds Business Income Treatment
Sudarshan Status Corporation Vs DCIT
(2026) TaxCorp(LJ) 38668 (ITAT-AHMEDABAD) · Section 154
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Chennai ITAT Mandates Realistic FMV Assessment under Section 50CA, Disallows Mechanical Valuation of Shares in Insolvent Company
Rajasehar Buvaneswari Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38667 (ITAT-CHENNAI)
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Ahmedabad ITAT Rules Cash Deposits during Demonetization Period as Explained Business Receipts, Not Unexplained Money under Section 69A
Krishna Petroleum Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38666 (ITAT-AHMEDABAD) · Sections 69A
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ITAT Bangalore Remands Section 80G Approval Application Back to CIT(E); Affirms No Bar on Re-Filing and Stresses Approval Date Linked to Fresh Application
Mohammediya Educational Trust Vs ITO
(2026) TaxCorp(LJ) 38665 (ITAT-BANGALORE) · Section 80G
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Bangalore ITAT Rules in Favour of Book-Publishing Trust; Holds Educational Purpose Exemption Under Sections 11 & 12 Not Barred by Section 2(15) Proviso Despite Surplus
Rashtrotthana Sahitya and Mudrana Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38664 (ITAT-BANGALORE) · Section 2(15)
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Ahmedabad ITAT Affirms Strict Adherence to Section 54F Timelines, Remands Case for Verification of Payment Flow and Timing in Urban Land Sale
Dharmendrabhai Jayantibhai Patel Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38661 (ITAT-AHMEDABAD) · Section 54F
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Mumbai ITAT Bars Taxation of Siemens AG’s Offshore Supply Income under India-Germany DTAA; Lack of AOP Assessment Noted
Siemens Aktiengesellschaft Vs Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38662 (ITAT-MUMBAI)
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