-
Delhi ITAT Upholds Taxability of FIITJEE Ltd.’s Conditional Receipts; Finds No Error in Income Inclusion Despite MOU Scholarship Obligations
FIITJEE Limited Vs ACIT
(2025) TaxCorp(LJ) 36997 (ITAT-DELHI)
-
Mumbai ITAT Rules State Grants for BOT Road Projects as Capital Receipt; Additions of Over ₹560 Crores Deleted
Maharashtra State Road Development Corporation Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36996 (ITAT-MUMBAI)
-
Delhi ITAT Upholds AO’s Authority to Bypass Section 153D Approval in Remand Assessments, Relies on Osho Forge (P&H HC) as Binding Precedent
Best City Projects India Pvt. Ltd Vs Income Tax Officer
(2025) TaxCorp(LJ) 36995 (ITAT-DELHI)
-
Gujarat AAR Clarifies Limited GST Exemption for Consultancy Services Linked to Government Building Projects: Pure Service Exemption Only Where Direct Nexus With Constitutional Functions
In the matter of Devendra K. Patel
(2025) TaxCorp(IDT) 11685 (AAR)
-
Corporate Guarantee under GST: Madras High Court Sets Aside Demand for Ignoring Assessee’s Reliance on CBIC Circulars
Amman Try Trading Company Pvt. Ltd. v. State Tax Officer – V (Roving Squad)
(2025) TaxCorp(IDT) 11684 (HC-MADRAS)
-
Mumbai ITAT Affirms Legitimacy of Short-Term Capital Loss on JMD Telefilms Shares; Rejects Revenue’s Allegations of Bogus Transaction
Oscar Infra Pvt Ltd Vs DCIT
(2025) TaxCorp(LJ) 36992 (ITAT-MUMBAI)
-
Rajkot ITAT Affirms Validity of Section 263 Revision: AO’s Failure to Probe Penny Stock Transactions and Section 10(38) Exemption Held Prejudicial to Revenue
Mansukhlal Khimji Khimasiya HUF Vs Office of Principle Commissioner of Income Tax
(2025) TaxCorp(LJ) 36991 (ITAT-RAJKOT)
-
Guwahati ITAT Orders Fresh Examination of Penalty under Section 271AAB: Directs CIT(A) to Identify 'Undisclosed Income' With Specific Reference to Evidence Found During Search
Bhagya Kalita Vs ACIT
(2025) TaxCorp(LJ) 36990 (ITAT-GAUHATI) · Section 271AAB
-
Visakhapatnam ITAT Annuls Section 144 Assessment Due to AO’s Invalid Jurisdictional Assumption on Belated ROI Filed Pursuant to Section 142(1) Notice
Sri Ksheera Ramalingeswara Swamy Temple Vs Income Tax Officer
(2025) TaxCorp(LJ) 36989 (ITAT-VISAKHAPATNAM) · Section 144
-
Sessions Court Denies Bail to Alleged GST Fraud Syndicate Kingpin; Cites Risk of Evidence Tampering and Ongoing Investigation
Sri. Mohammed Kamran vs. Senior Intelligence Officer, Directorate General of GST Intelligence
(2025) TaxCorp(IDT) 11683 (SC)
-
Unsigned GST Notice and Missing DIN Render Assessment Void: Andhra Pradesh High Court Reaffirms Strict Compliance Mandate
Novelty Reddy and Reddy Motors Pvt. Ltd. vs Assistant Commissioner (CT), Eluru CGST Division & Anr
(2025) TaxCorp(IDT) 11682 (HC-AP)
-
Delhi ITAT Holds Addition of Share Premium under Section 68 Unsustainable in Absence of Specific Valuation Defects; Sets Aside CIT(A) Order
Savegenic E-Marketing Pvt. Ltd Vs The I.T.O
(2025) TaxCorp(LJ) 36988 (ITAT-DELHI) · Section 68
-
Madras High Court Annuls GST Demand Order for Excess ITC Claim Due to Lack of Post-Reply Hearing, Emphasizes Mandatory Compliance with Section 75(4) CGST Act
Sri Vigneshwara Trading v. Assistant Commissioner (ST), Avarampalayam Circle, Coimbatore
(2025) TaxCorp(IDT) 11681 (HC-MADRAS)
-
Tamil Nadu AAR Holds 5% GST on Tapioca Flour Residue Used as Animal Feed; Exemption under Notification 02/2017-CT(R) Denied
In the mater of V. S. Trading Company
(2025) TaxCorp(IDT) 11680 (AAR)
-
Mumbai ITAT Affirms Revenue Treatment of Expenditure on Dyes, Moulds, Software and Stamp Duty, Citing Absence of Capital Asset Creation
Bajaj Auto Limited Vs DCIT
(2025) TaxCorp(LJ) 36983 (ITAT-MUMBAI)
-
ITAT Mumbai Holds Section 50C Inapplicable to Interest Compensation for Delay in Flat Handover
Suvarna Chandrakant Bhojane Vs ITO
(2025) TaxCorp(LJ) 36982 (ITAT-MUMBAI) · Section 50C
-
Chandigarh ITAT Upholds Exclusion of Business Loans from Deemed Dividend Taxation under Section 2(22)(e); Recognizes Genuine Business Advance from Wholly Owned Subsidiary
Jujhar Construction & Travels Pvt. Ltd Vs The ITO
(2025) TaxCorp(LJ) 36981 (ITAT-CHANDIGARH) · Section 2(22)(e)
-
Delhi ITAT Affirms Addition Under Section 69C and Validates Section 153D Approval, Emphasizing Distinction Between Approval and Sanction in Tax Assessments
Kailash Gahlot Vs DCIT
(2025) TaxCorp(LJ) 36980 (ITAT-DELHI) · Section 153D
-
ITAT Mumbai Upholds Tata Communications’ Section 80IA Deduction for EDI/Internet Services Despite Use of Third-Party Infrastructure
Tata Communications Limited Vs Dy.CIT-1(3)(1)
(2025) TaxCorp(LJ) 36979 (ITAT-MUMBAI) · Section 80IA
-
Karnataka High Court Upholds Fresh GST Registration Right Post Cancellation, Allows ITC Benefits Subject to Law
Bhagyalaxmi Swa Sahay Sangh Vs. Assistant Commissioner of Commercial Taxes & Ors.
(2025) TaxCorp(IDT) 11679 (HC-KARNATAKA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.