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Supreme Court Upholds Delhi High Court's Interpretation of 'Received' under Section 153(2A); Fresh Assessment on Qualcomm Time-Barred Due to Revenue's Prior Knowledge of ITAT Order
Qualcomm Incorporated Vs The Commissioner of Income Tax
(2025) TaxCorp(LJ) 37014 (SC) · Section 153(2A)
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Bangalore ITAT Affirms Concessional Tax Rate Under Section 115BAA Despite Delayed Filing of Form 10-IC: Prior Valid Exercise Sufficient Absent Violations
Arrow Electronics India Private Limited Vs DCIT
(2025) TaxCorp(LJ) 37013 (ITAT-BANGALORE) · Section 115BAA
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Delhi ITAT Confirms Capital Loss Treatment for Sahara India Corp Investment on Sale of Pipavav Defence Shares, Permits Carry Forward
Sahara India Corp Investment Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37012 (ITAT-DELHI)
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Delhi ITAT Permits Adjustment of Seized Cash Against Self-Assessment Tax, Distinguishes from Advance Tax under Section 132B
Kapoor Industries Limited Vs CPC, Bengluru
(2025) TaxCorp(LJ) 37011 (ITAT-DELHI)
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Mumbai ITAT Sets Aside Section 271B Penalty for Non-Audit Where No Books Were Maintained, Citing Infeasibility Under Section 44AB
Fairdeal Medical and General Stores Vs Income Tax Officer
(2025) TaxCorp(LJ) 37010 (ITAT-MUMBAI) · Section 44AA
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Ahmedabad ITAT Quashes Section 69C Addition on Unexplained Investment, Citing Co-Owner’s Payment Evidence from Prior Years
Renu Jagdishwar Sood Vs The Income Tax Officer
(2025) TaxCorp(LJ) 37009 (ITAT-AHMEDABAD) · Section 69C
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Mumbai ITAT Quashes PCIT’s Revision: AO’s Plausible View on Agricultural Income Not Erroneous or Prejudicial to Revenue
Ram Baburao Salve Vs ITO
(2025) TaxCorp(LJ) 37008 (ITAT-MUMBAI) · Section 263
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Bangalore ITAT Sets Aside PCIT’s Section 263 Revision: AO’s Detailed Scrutiny of Cash Deposits Upheld Where Source Was Established Through Sale of Silver Oak Trees and Agricultural Income
Kanigere Ramegowda Ningaraju Vs The Income Tax Officer
(2025) TaxCorp(LJ) 37007 (ITAT-BANGALORE)
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Bangalore ITAT Invalidates Section 263 Revision Proceedings for Lack of CIT’s Independent Satisfaction—Order Based Solely on AO’s Proposal Struck Down
Anilkumar Anthony Krishna Murthy Vs The Pr. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37006 (ITAT-BANGALORE) · Section 263
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Ahmedabad ITAT Upholds Revision under Section 263 for Incorrect Deduction of Foreign Exchange Fluctuation Loss: AO’s Non-Examination Held Prejudicial to Revenue
Hyderabad Yadgiri Tollway Private Limited Vs PCIT
(2025) TaxCorp(LJ) 37005 (ITAT-AHMEDABAD) · Section 263
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ITAT Mumbai Affirms 80-IA Deduction for Captive Power Producer; Dismisses Revenue’s Colourable Device Allegation Citing CERC-Compliant Tariff and Valid Arm’s Length Price
Bhandar Power Ltd Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37004 (ITAT-MUMBAI) · Section 80IA(10)
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Mumbai ITAT Quashes Arbitrary Addition under Section 69A where Overall Source of Cash Deposits Accepted by Revenue
Vijay Prakash Ghosalkar Vs ITO
(2025) TaxCorp(LJ) 37003 (ITAT-MUMBAI) · Section 69A
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GST Applicable on Assignment of Leasehold Rights: Andhra Pradesh AAR Clarifies Tax Liability in Long-Term Lease Transfers
In the matter of Kobelco Construction Equipment India Pvt Ltd
(2025) TaxCorp(IDT) 11688 (AAR)
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Gujarat High Court Upholds Shipping Agency’s DTAA Benefit, Overturns ITAT’s Remand and Restricts Indian Taxation on Singapore-Accrued Profits
Atlantic Shipping Private Limited Vs Income Tax Officer
(2025) TaxCorp(LJ) 37002 (HC-GUJARAT)
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Delhi ITAT Disallows Depreciation on Non-Compete Fees, Remands Fair Market Valuation under Section 56(2)(vii)(b) in Slump Sale Acquisition
Akorn India P. Ltd. Vs DCIT
(2025) TaxCorp(LJ) 37001 (ITAT-DELHI)
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Delhi ITAT Cancels Penalties for Non-Maintenance and Non-Audit of Books in First Year of Business, Citing Bona Fide Conduct and Absence of Deliberate Default
Antriksh Gupta Vs Income Tax Officer
(2025) TaxCorp(LJ) 37000 (ITAT-DELHI) · Section 271A
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Delhi ITAT Nullifies Section 153A Addition: No Incriminating Material or Corroboration from Assessee’s Premises—Reliance Solely on Third-Party Statement Insufficient
Ritu Jain Vs JCIT
(2025) TaxCorp(LJ) 36999 (ITAT-DELHI) · Section 153A
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ITAT Agra Nullifies Hasty and Unreasoned Section 263 Revisionary Order by PCIT for Lack of Speaking Order and Non-Consideration of Assessee’s Submissions
Ganpati Infrastructure Development Co. Ltd. Vs PCIT-I
(2025) TaxCorp(LJ) 36998 (ITAT-AGRA) · Section 263
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Delhi High Court Mandates Timely GST Refund Processing, Orders Revenue to Decide Rs. 1.87 Crore IGST Refund Claim Within One Month
Gameloft Software Private Limited v. Assistant Commissioner of Central Tax & anr.
(2025) TaxCorp(IDT) 11687 (HC-DELHI)
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Karnataka High Court Voids GST Demand Exceeding Show Cause Notice, Orders Re-adjudication for Real Estate Firm
Prestige Nottinghill Investments v. UOI & ors.
(2025) TaxCorp(IDT) 11686 (HC-KARNATAKA)
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