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Allahabad High Court Quashes UPGST Assessment Order for Denial of Oral Hearing Despite Non-Filing of Written Reply; Reinforces Dual Opportunity Principle Under Section 75(4)
A to Z Car Solutions Vs. State of UP & Ors.
(2025) TaxCorp(IDT) 11678 (HC-ALLAHABAD)
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Allahabad High Court Invalidates Deputy Commissioner’s Excessive Blockage of ITC under Rule 86A for Exceeding Jurisdictional Cap
Mahendra Enterprises Vs. State of UP & Anr.
(2025) TaxCorp(IDT) 11677 (HC-ALLAHABAD)
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Delhi High Court Orders Manual Re-Credit of ITC Refund Due to GST Portal Limitation in Inverted Duty Structure Case
Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST
(2025) TaxCorp(IDT) 11676 (HC-DELHI)
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Delhi High Court Upholds Department’s Right to Adjust IGST Refund Against Fraudulent ITC Demand; Bars Writ for Appeal Filing Delay
Moms Cradle Private Limited vs. UOI & Anr.
(2025) TaxCorp(IDT) 11675 (HC-DELHI)
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Telangana High Court Quashes Reassessment Proceedings for AY 2017-18 Due to Limitation Bar and Jurisdictional Error
Sri Sai Dhurga Balaji Health and Educational Welfare Society Vs High Court Telangana
(2025) TaxCorp(LJ) 36978 (HC-AP) · Section 149(1)
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Bombay High Court Strikes Down Reassessment Proceedings for AY 2015-16: Section 148 Notice Barred by Limitation in Light of Supreme Court Judgment
Verjinia Foods Limited Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36977 (HC-BOMBAY) · Section 148
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Pune ITAT Third Member Holds IT Infrastructure Payments Not Taxable as Royalty under India-Belgium DTAA Due to Absence of ‘Industrial Equipment’ Clause
Bekaert Industries Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36976 (ITAT-PUNE)
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Delhi ITAT Quashes Additions for Alleged Unexplained Investment and Cash Interest: Finds No Concrete Evidence from WhatsApp Chats and Digital Envelopes in Sec. 153C Proceedings
Raghav Kumar Vs ACIT
(2025) TaxCorp(LJ) 36975 (ITAT-DELHI) · Sections 69, 69A
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Rajkot ITAT Confirms Addition of Share Premium under Section 56(2)(viib); Rejects DCF Valuation for Lack of Substantiation in Newly Incorporated Company
Kataria Snack Pellets Pvt. Ltd Vs The ACIT
(2025) TaxCorp(LJ) 36974 (ITAT-RAJKOT)
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Madras High Court Clarifies Depreciation Eligibility: Long-Term Leaseholders Not Deemed Owners for Section 32(1)(ii) Depreciation on SIPCOT Development Charges
Hinduja Foundries Ltd Vs The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36973 (HC-MADRAS)
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Delhi High Court Clarifies No Wilful Disobedience by Revenue Officer in Stay Order; Reliance on CBDT Circular and Lack of Assessee Evidence Decisive
Urmila Goyal Vs COURT OF ITSOWNMOTION
(2025) TaxCorp(LJ) 36972 (HC-DELHI)
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Delhi High Court Upholds Charitable Status of Hamdard Laboratories (India); Rejects Revenue’s Disallowance Under Sections 11 and 12 Based on Inadequate Evidence of Undue Benefit to Trustees
Hamdard Laboratories (India) Vs CIT
(2025) TaxCorp(LJ) 36971 (HC-DELHI)
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ITAT Ahmedabad Quashes Section 69A Addition: Cash Deposits During Demonetization Held Explained as Business Receipts under Section 44AD
Daxaben Ashokkumar Dattani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36970 (ITAT-AHMEDABAD)
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ITAT Bangalore Confirms Revision: AO’s Failure to Apply Rule 7B to Coffee Income Deemed Erroneous and Prejudicial to Revenue
Kyoorius Tea and Coffee Estate Vs PCIT
(2025) TaxCorp(LJ) 36969 (ITAT-BANGALORE)
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Supreme Court Clarifies: Non-Resident Company’s Business Correspondence with Indian Entity Sufficient to Constitute Business Activity in India, Even Without a Permanent Establishment
Pride Foramer S.A. Vs Commissioner of Income Tax & Anr.
(2025) TaxCorp(LJ) 36968 (SC)
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Delhi ITAT Clarifies Scope of Addition for Hawala Transactions: Only Profit Element Taxable, Not Entire Turnover
Deepak Vohra Vs DCIT, ACIT
(2025) TaxCorp(LJ) 36967 (ITAT-DELHI)
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Mumbai ITAT Restricts Section 50C Addition to Stamp Duty Value, Clarifies Non-applicability to Leasehold Rights in Land or Building
Nutrela Marketing Pvt Ltd Vs Income-Tax Officer
(2025) TaxCorp(LJ) 36966 (ITAT-MUMBAI) · Section 50C
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Mumbai ITAT Affirms Exclusive Singapore Taxation on eBay Singapore’s Flipkart Share Sale: No Indian Tax on Rs. 2,2257.91 Crore Capital Gains under Article 13(5) of India-Singapore DTAA
eBay Singapore Services Private Limited Vs DCIT
(2025) TaxCorp(LJ) 36965 (ITAT-MUMBAI)
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Mumbai ITAT Affirms Appellate Authority’s Power to Condone Delay in Filing Form 10B; Circular No. 6/2020 Held Ancillary, Not Restrictive
Shri Bhagwandas Ramdasji Charitable and Religious Trust Vs ITO
(2025) TaxCorp(LJ) 36964 (ITAT-MUMBAI)
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ITAT Mumbai Upholds Separate Deductions for Bad Debts under Sections 36(1)(vii) and 36(1)(viia) for Bank, No Overlapping or Excess Claim Found
Small Industries Development Bank of India Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36963 (ITAT-MUMBAI) · Sections 36(1)(vii), 36(1)(viia)
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