My Professional Blog

Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)

28 Feb 2026 | 9 Views

Delhi High Court Reaffirms Mandatory Compliance with Reassessment Provisions — MAHABIR PARSHAD GUPTA v. Income Tax Officer, Ward 43-1, New Delhi & Anr. (03 April 2024)

28 Feb 2026 | 7 Views

Validity of Section 153C Proceedings Against Non-Searched Individual — Delhi High Court on Jurisdiction, Incriminating Material & Central Circle Assessments: Vinod Kumar Garg v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 7 Views

Service of Notice Under Section 148A(b) Valid If Sent to Correct Address: Delhi High Court Upholds Reassessment — MAHABIR SINGH JOON v. Income Tax Officer & Anr. (01 April 2024)

28 Feb 2026 | 8 Views

Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Validity: Vineeta Gupta v. ITO Ward 46(4), Delhi & Connected Matters (2024)

28 Feb 2026 | 6 Views

Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)

28 Feb 2026 | 6 Views

Section 153C Proceedings Against Non-Searched Entities — Delhi High Court on Jurisdiction, Incriminating Material & Valid Satisfaction: Tina Organics Pvt. Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 6 Views

Section 153C Proceedings & Search Assessments — Delhi High Court Clarifies Jurisdiction Over “Other Person” and Requirement of Incriminating Material: PCIT (Central-1) v. Ojjus Medicare Pvt. Ltd. & Connected Matters (2024)

28 Feb 2026 | 6 Views

Section 153C Notices Against “Other Person” Without AY-Specific Incriminating Material — Delhi High Court on Jurisdictional Limits in Search Assessments: Sunoj Engineers Pvt. Ltd. v. ACIT (Central Circle-27), 2024

28 Feb 2026 | 6 Views

Section 153C Proceedings Against Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Jurisdictional Validity: Shashi Garg v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 6 Views

Section 153C Jurisdiction Over Non-Searched Persons — Delhi High Court on AY-Specific Incriminating Material & Valid Satisfaction Notes: Satya Pal Arya v. ACIT (Central Circle-31), 2024

28 Feb 2026 | 2 Views

Interest on Compensation Taxable as “Income from Other Sources” Post-2010 Amendment — Delhi High Court in PCIT v. Inderjit Singh Sodhi (HUF), 2024

28 Feb 2026 | 2 Views

Search-Based Proceedings & Central Circle Jurisdiction — Delhi High Court Declines to Quash Notices at Threshold: Pratishtha Images Pvt. Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Search-Based Reassessment & Central Circle Proceedings — Delhi High Court Declines Interference with Notices Against Non-Searched Entities: New Wave Realtors Pvt. Ltd. v. ITO Ward 18(3), Delhi & Connected Matters (2024)

28 Feb 2026 | 2 Views

Delhi High Court Quashes Section 153C Proceedings for “Other Person” Without Valid Satisfaction & ₹50-Lakh Asset Threshold — New Wave Realtors Pvt. Ltd. vs DCIT, Central Circle-28 (2024)

28 Feb 2026 | 2 Views

Section 153C Reassessment Without AY-Specific Incriminating Material — Delhi High Court on Jurisdiction Over “Other Person”: Naresh Mittal v. ITO Ward 43(6), Delhi & Connected Matters (2024)

28 Feb 2026 | 42 Views

Section 153C Proceedings Against “Other Person” — Delhi High Court on Requirement of AY-Specific Incriminating Material & Valid Satisfaction: Kapareva Development Pvt. Ltd. v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 2 Views

Section 153C Notices Without AY-Specific Incriminating Material — Delhi High Court Rules on Jurisdiction Over Non-Searched Persons: Forever Body Care Industries v. ITO Ward 34(1), Delhi & Connected Matters (2024)

28 Feb 2026 | 2 Views

Search-Based Assessments & Central Circle Jurisdiction — Delhi High Court Upholds Validity of Proceedings and Declines Interference at Notice Stage: Ashwani Kumar Gupta v. ACIT (Central Circle-17), 2024

28 Feb 2026 | 2 Views

Section 153C Jurisdiction Over “Other Person” — Delhi High Court on AY-Specific Incriminating Material & Validity of Search-Based Notices: Ashutosh Agarwal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Section 153C Notices to “Other Person” Without AY-Specific Incriminating Material — Delhi High Court Clarifies Jurisdiction in Ashutosh Agarwal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 2 Views

Section 153C Proceedings Without AY-Specific Incriminating Material — Delhi High Court Examines Validity of Notices to “Other Person”: Ashish Agrawal v. ACIT (Central Circle-28), 2024

28 Feb 2026 | 2 Views

Post-Search Income-Tax Proceedings & Central Circle Jurisdiction — Writ Petitions Against Notices Not Maintainable: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 4 Views

Search-Based Assessments & Central Circle Jurisdiction — Writ Petitions Challenging Income-Tax Proceedings Dismissed: Delhi High Court in Alka Agarwal v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 4 Views

Validity of Central Circle Proceedings After Search — Writ Challenges to Income-Tax Notices Rejected: Delhi High Court in Alankit Insurance TPA Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Income-Tax Proceedings After Search — Challenge to Central Circle Jurisdiction and Notices Dismissed: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 2 Views

Post-Search Assessments & Central Circle Jurisdiction — Challenge to Income-Tax Proceedings Rejected: Delhi High Court in Alankit Insurance Brokers Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Validity of Central Circle Proceedings After Search — Reassessment Notices and Jurisdiction Upheld: Delhi High Court in Alankit Forex India Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Reopening & Central Circle Proceedings After Search — Validity of Notices and Jurisdiction Upheld: Delhi High Court in Alankit Finsec Ltd. v. DCIT (Central Circle-28), 2024

28 Feb 2026 | 3 Views

Section 56(2)(viib) Valuation Dispute — AO Cannot Substitute Assessee’s Chosen DCF Method with NAV Method: Delhi High Court in Agra Portfolio Pvt. Ltd. v. PCIT (2024)

28 Feb 2026 | 36 Views

Delhi High Court Curtails Search-Based Reassessments Without Statutory Compliance — INDO GREENFUEL PVT. LTD. v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 & Connected Matters (03 April 2024)

28 Feb 2026 | 8 Views

Delhi High Court Reinforces Statutory Limits on Search-Based Reassessments — INDO GREENFUEL PRIVATE LIMITED v. ACIT, Central Circle-28, Delhi & Ors. (03 April 2024)

28 Feb 2026 | 6 Views

Delhi High Court Invalidates Search Reassessment Notices Issued Without Jurisdiction — BETSY GROWTH FINANCE LIMITED v. ACIT, Central Circle-28 & Ors. (03 April 2024)

28 Feb 2026 | 27 Views

Delhi High Court on Search Assessments: Strict Compliance with Sections 153A & 153C Mandatory — ASHUTOSH AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 & Connected Matters (03 April 2024)

28 Feb 2026 | 5 Views

Delhi High Court Reiterates Strict Jurisdictional Limits on Search Assessments — ASHUTOSH AGARWAL v. Assistant Commissioner of Income Tax (Central Circle-28), Delhi & Ors. (03 April 2024)

28 Feb 2026 | 5 Views

Delhi High Court Enforces Jurisdictional Safeguards in Search Assessments: Notices Beyond Statutory Limits Liable to Be Quashed — ANUJ SHARMA v. Assistant Commissioner of Income Tax, Central Circle-28, Delhi & Ors. (03 April 2024)

28 Feb 2026 | 5 Views

Delhi High Court on Search Assessments of Legal Heirs: Jurisdictional Limits Under Sections 153A/153C Strictly Enforced — ANKIT AGARWAL (Legal Heir of Late Shanti Kumar Aggarwal) v. ACIT, Central Circle-27, Delhi & Connected Matters (03 April 2024)

28 Feb 2026 | 53 Views

Concluded Reassessment Cannot Be Reopened Under Ashish Agarwal: Delhi High Court Quashes Fresh Notices — ANINDITA SENGUPTA v. ACIT, Circle 61(1), New Delhi (2024)

28 Feb 2026 | 29 Views

Delhi High Court Restricts Search-Based Reassessments Beyond Statutory Limits — ALKA AGARWAL v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (03 April 2024)

28 Feb 2026 | 8 Views

Delhi High Court Lays Down Strict Conditions for Extended Search Reassessments Under Sections 153A & 153C — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (Judgment dated 03 April 2024)

28 Feb 2026 | 6 Views

Delhi High Court Reaffirms Limits on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Threshold — ALANKIT INSURANCE TPA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 3 Views

Delhi High Court Invalidates Extended Search Reassessments Beyond Statutory Limits — ALANKIT INSURANCE BROKERS LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 30 Views

Landmark Delhi High Court Ruling on Search Assessments: Extended 10-Year Reopening Invalid Without Statutory Conditions — ALANKIT FOREX INDIA LIMITED v. Dy. Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 24 Views

Search Assessment Beyond Statutory Limit Invalid: Delhi High Court Quashes Notices Under Sections 153A & 153C — ALANKIT FINSEC LIMITED v. Deputy Commissioner of Income Tax, Central Circle-28, Delhi & Connected Matters (2024)

28 Feb 2026 | 20 Views

Delhi High Court Clarifies Scope of Search Assessments under Sections 153A & 153C: Notices Beyond 10-Year Block Quashed — ALANKIT FINSEC LTD. v. DCIT, Central Circle-28 & Connected Matters (2024)

28 Feb 2026 | 3 Views

Section 153C Proceedings Against “Other Person” Invalid Without Year-Specific Incriminating Material: Delhi High Court in Vikas Wahi v. DCIT, Central Circle-26 & Ors. (2024)

28 Feb 2026 | 8 Views

Section 153C Notices Quashed Without Year-Specific Incriminating Material: Delhi High Court in Susheel Jain v. ACIT, Central Circle-27 & Ors. (2024)

28 Feb 2026 | 9 Views

Department Cannot Delay Fresh Assessment by Claiming Non-Receipt of ITAT Order: Delhi High Court Orders Refund & Release of Attachments in Sunshine Capital Ltd. v. DCIT (2024)

28 Feb 2026 | 28 Views

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

28 Feb 2026 | 7 Views

Section 153C Proceedings Against “Other Person” Require Year-Specific Incriminating Material: Delhi High Court in Sunoj Engineers Pvt. Ltd. v. ACIT, Central Circle-27 (2024)

28 Feb 2026 | 8 Views

Section 153C Notices Invalid Without Year-Specific Incriminating Material: Delhi High Court in Saksham Commodities Ltd. v. ITO Ward 22(1) & Ors. (2024)

28 Feb 2026 | 11 Views

How to File Effective Appeals before CIT(A) – Practical Guidance for Professionals

28 Feb 2026 | 93 Views

Settlement Commission Order Set Aside for Lack of “Full and True Disclosure” — Delhi High Court in Pr. CIT (Central)-2 vs Pankaj Buildwell Ltd. & Group (2024)

27 Feb 2026 | 66 Views

Section 153C Notices Quashed for Lack of AY-Specific Incriminating Material — Delhi High Court in OPV Packaging Pvt Ltd vs ITO Ward 19(1), Delhi & Ors., WP(C) 1473/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 62 Views

Section 153C Proceedings Against Non-Searched Person Unsustainable Without AY-Specific Incriminating Material — Delhi High Court in Neelkanth Steel and Alloys vs ACIT Circle 49(1) & Ors., WP(C) 1764/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 59 Views

Section 153C Notices Invalid Without AY-Specific Incriminating Material — Delhi High Court in Naresh Mittal vs ITO Ward 43(6), Delhi & Ors., WP(C) 1112/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 56 Views

Delhi High Court on Section 153C Jurisdiction: Proceedings Against Non-Searched Person Invalid Without Year-Specific Incriminating Material — Modicare Limited vs DCIT (Central Circle-14), WP(C) 3007/2023 & Connected Matters (09 April 2024)

27 Feb 2026 | 54 Views

Delhi High Court Quashes Section 153C Notices Without AY-Specific Incriminating Material — Mamta Agarwal vs ACIT (Central Circle-28), WP(C) 792/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 48 Views

Section 153C Proceedings Invalid Without AY-Specific Incriminating Material — Delhi High Court in Chander Parkash Gupta vs ACIT, Circle 43(1), Delhi & Ors., WP(C) 1763/2024 & 1802/2024 (09 April 2024)

27 Feb 2026 | 39 Views

Section 153C Notices Quashed Without AY-Specific Incriminating Material — Delhi High Court in Ashutosh Agarwal vs ACIT (Central Circle-28), WP(C) 992/2024 & Connected Matters (09 April 2024)

27 Feb 2026 | 34 Views

Delhi High Court on Section 153C: Notices Invalid Without AY-Specific Incriminating Material — Ashutosh Agarwal vs ACIT (Central Circle-28), WP(C) 992/2024 & Connected Matters (2024)

27 Feb 2026 | 30 Views

Section 68 Additions Unsustainable When Identity, Creditworthiness & Genuineness Proved: Delhi High Court Dismisses Revenue Appeal in PCIT-9 v. Topline Buildtech Pvt. Ltd. (2024)

27 Feb 2026 | 34 Views

ACIT, Allahabad vs. Mr. Denzil Richard Innis, St. John’s Co-Ed School (ITAT Allahabad): Revenue Appeals Dismissed on Low Tax Effect under CBDT Circular No. 3/2018 — Section 268A of the Income-tax Act

27 Feb 2026 | 23 Views

Interest from Head Office to Indian Branch Not Taxable: Delhi High Court Applies “No Profit from Self” Principle in CIT (IT)-3 v. Bank of Tokyo-Mitsubishi UFJ Ltd. (2024)

27 Feb 2026 | 24 Views

No Writ Relief When Adequate Opportunity Given: Delhi High Court Upholds Section 153C Assessment in Sunita Goel v. DCIT Central Circle-1 (2024)

27 Feb 2026 | 22 Views

ESOP Compensation Without Exercise Not Taxable as Salary: Delhi High Court Allows Nil TDS Claim in Sanjay Baweja v. DCIT (TDS) (2024)

27 Feb 2026 | 22 Views

Assessment by Non-Jurisdictional AO Invalid Without Section 127 Transfer Order: Delhi High Court Quashes Proceedings in Raj Sheela Growth Fund Pvt. Ltd. v. ITO Ward-21(1) (2024)

27 Feb 2026 | 32 Views

Vivad se Vishwas Benefit Allowed Even Without Pending Appeal: Delhi High Court in PT Bukaka Teknik Utama v. CIT (IT), Delhi-2 (2024)

27 Feb 2026 | 18 Views

Prakash & Co. vs. ACIT (ITAT): Tribunal Adjudicates Revenue Appeals and Assessee’s Cross-Objections on Additions and Appellate Relief under the Income-tax Act

27 Feb 2026 | 18 Views

Indian Subsidiary Not a Permanent Establishment: Delhi High Court Quashes Reassessment Notices in Progress Rail Locomotive Inc. v. DCIT (International Taxation) (2024)

27 Feb 2026 | 25 Views

ITO (Exemption) Allahabad vs Hindi Sahitya Sammelan, Allahabad — ITAT Allahabad on Accumulation of Income Without Form 10, Compliance under

27 Feb 2026 | 19 Views

Interest on Refund of Cancelled Auction Deposit Is Capital Receipt, Not Taxable: Delhi High Court in PCIT-4 v. INS Finance & Investment Pvt. Ltd. (2024)

27 Feb 2026 | 15 Views

Sanjiv vs. ACIT (ITAT): Tribunal Decision on Assessment Additions and Appellate Relief — Findings under Relevant Provisions of the Income-tax Act

27 Feb 2026 | 19 Views

Insurance Claim Provisions & IBNR Are Ascertained Liabilities: Delhi High Court Upholds Deduction in PCIT-1 v. Care Health Insurance Ltd. (2024)

27 Feb 2026 | 19 Views

Section 68 Additions in Search Case Invalid Without Incriminating Material & Cross-Examination: Delhi High Court in PCIT (Central)-3 v. Pavitra Realcon Pvt. Ltd. (2024)

27 Feb 2026 | 20 Views

Search Assessment Invalid Without Incriminating Material & Cross-Examination: Delhi High Court Dismisses Revenue Appeal in PCIT (Central)-3 v. Design Infracon Pvt. Ltd. (2024)

27 Feb 2026 | 17 Views

No Addition Under Section 68 Without Incriminating Material: Delhi High Court Dismisses Revenue Appeal in PCIT (Central)-3 v. Delicate Realtors Pvt. Ltd. (2024)

27 Feb 2026 | 19 Views

Search Additions Cannot Be Based on Presumptions: Delhi High Court Upholds ITAT Deleting Section 68 & 69 Additions in PCIT (Central)-3 v. GTM Builders & Promoters Pvt. Ltd. (2024)

27 Feb 2026 | 21 Views

Reassessment After 4 Years Invalid Without Fresh Tangible Material: Delhi High Court Dismisses Revenue Appeal in PCIT Delhi-8 v. Samsung India Electronics Pvt. Ltd. (2024)

27 Feb 2026 | 22 Views

Bank Account Freeze Cannot Continue Beyond 60 Days Without Fresh Order: Delhi High Court Orders Defreezing in M/s Pooja Trading Co. v. DDIT (Investigation) (2024)

27 Feb 2026 | 24 Views

Corporate Guarantee Fee Not ‘Interest’ but Taxable as Other Income in India: Delhi High Court in Johnson Matthey PLC v. CIT (International Taxation)-2 (2024)

27 Feb 2026 | 19 Views

Penalty Immunity Wrongly Denied Without Specific Charge: Delhi High Court Quashes Section 270A Notices in GE Capital US Holdings Inc. v. DCIT (International Taxation) (2024)

27 Feb 2026 | 28 Views

Transfer of Assessment Valid for Coordinated Investigation: Delhi High Court Upholds Centralisation Under Section 127 in Dollar Gulati v. PCIT (2024)

27 Feb 2026 | 15 Views

Reassessment Notice Time-Barred in Search Case: Delhi High Court Quashes Section 148 Action Beyond 10-Year Limit in Dinesh Jindal v. ACIT (2024)

27 Feb 2026 | 16 Views

Charitable Trust Entitled to 15% Accumulation on Deemed Income: Delhi High Court Upholds Section 11 Benefit in CIT (Exemptions) v. Jamnalal Bajaj Foundation (2024)

27 Feb 2026 | 11 Views

Sanjiv vs. ACIT (ITAT): Tribunal Decision on Assessment Additions and Appellate Relief — Findings under Relevant Provisions of the Income-tax Act

27 Feb 2026 | 12 Views

Completed Reassessment Cannot Be Reopened Under Ashish Agarwal: Delhi High Court Quashes Fresh Section 148 Proceedings in Akshita Jindal v. ITO (2024)

27 Feb 2026 | 10 Views

Reassessment Upheld for Non-Disclosure of Material Facts: Delhi High Court Validates Section 147 Action in BDR Builders & Developers Pvt. Ltd. v. ACIT (2024)

27 Feb 2026 | 10 Views

ITAT Dismisses Revenue Appeals on Account of Low Tax Effect — CBDT Monetary-Limit Circular Binding | ACIT vs M/s Vindhyawasini (AYs Covered) | Section 268A of Income-tax Act

27 Feb 2026 | 13 Views

Revenue Appeals Dismissed by ITAT Due to Low Tax Effect — CBDT Circular on Monetary Limits Applied | ACIT vs M/s Kesarwani & Company (AY 2007-08 to 2009-10) | Section 268A

27 Feb 2026 | 10 Views

Income Tax Demand After IBC Resolution Plan Invalid: Delhi High Court Applies “Clean Slate” Principle in National Sewing Thread Co. Ltd. v. DCIT (2024)

27 Feb 2026 | 11 Views

Reassessment Notice Issued in the Name of a Deceased Assessee Is Void Ab Initio; Mandatory Compliance with Section 159 – Vivek Jain (Legal Representative of Late Mahavir Prasad Jain) vs DCIT (Delhi High Court)

27 Feb 2026 | 12 Views

Bandwidth Services Not ‘Royalty’: Delhi High Court Holds Offshore Connectivity Receipts Non-Taxable in India in CIT (International Taxation)-3 v. Telstra Singapore Pvt Ltd. (2024)

27 Feb 2026 | 12 Views

Reassessment Notice Issued to Deceased Assessee is Void: Delhi High Court Quashes Proceedings — Smt. Smriti Bhatia (LR of Late Ankur Bhatia) vs ACIT & Anr. (2024)

27 Feb 2026 | 9 Views

MAT on Sale of Rural Agricultural Land: Delhi High Court Remits Section 115JB Issue in Pr. CIT-4 v. Gomantak Eximis Ltd. (2024)

27 Feb 2026 | 12 Views

Royalty to Parent Company Cannot Be Treated as ‘Nil’: Delhi High Court Upholds Arm’s Length Royalty in PCIT-8 v. Samsung India Electronics Pvt. Ltd. (2024)

27 Feb 2026 | 68 Views

Genuine Export Proceeds Not Taxable as Undisclosed Income: Delhi High Court Upholds ITAT in PCIT v. Arun Malhotra (2024)

27 Feb 2026 | 79 Views

Capitation Fee by Educational Trust Defeats Charitable Status: Delhi High Court Denies Section 11 Exemption in PCIT (Central)-1 v. Maharaji Education Trust (2024)

27 Feb 2026 | 56 Views

No Addition Without Incriminating Material in Search Assessments: Delhi High Court Upholds ITAT in PCIT (Central)-2 v. Satya Prakash Gupta (2024)

27 Feb 2026 | 50 Views

Assessing Officer Must Give Full Effect to ITAT Relief: Delhi High Court Allows Deduction Claim in MUFG Bank Ltd. v. ACIT (2024)

27 Feb 2026 | 50 Views

Assessee Entitled to Raise Fresh Claims Before Tribunal Despite Return Filed: Delhi High Court Quashes Assessment in Mitsubishi Corporation v. ACIT (International Tax) (2024)

27 Feb 2026 | 41 Views

Reassessment Notice Beyond Limitation Invalid: Delhi High Court Quashes Section 148 Proceedings for AY 2016-17 in Manju Somani v. ITO Ward-70(1) (2024)

27 Feb 2026 | 59 Views

Income Tax Settlement Commission Can Add Undisclosed Income Beyond Disclosure: Delhi High Court in Madhuri Dhanuka v. PCIT (2024)

27 Feb 2026 | 48 Views

Composite Sports Management Services Not Fully Taxable as FTS: Delhi High Court on PE Attribution & “Make Available” Test in International Management Group (UK) Ltd. v. CIT (International Taxation) (2024)

27 Feb 2026 | 43 Views

Reassessment Notice Issued in the Name of a Deceased Assessee Is Void Ab Initio; Proceedings Cannot Continue Without Notice to Legal Heirs under Section 159 – Dharmendra Deo Mishra (L/H of Late Kamal Mishra) vs ITO (Delhi High Court)

27 Feb 2026 | 44 Views

Vocational Skill Training Constitutes “Education” — Delhi High Court Upholds ITAT Order Quashing Section 263 Revision in CIT (Exemptions) vs NIIT Foundation (2024)

27 Feb 2026 | 55 Views

Reassessment Notice Issued to a Deceased Assessee Is Void Ab Initio; Jurisdiction Cannot Be Assumed Without Notice to Legal Heirs – Chanchal Singh (Legal Heir of Rajeshwari Singh) vs ITO (Delhi High Court)

27 Feb 2026 | 57 Views

Reassessment Cannot Travel Beyond Reasons Recorded Under Section 148A(b); Change of Stand Without Fresh Material Is Invalid – ATS Infrastructure Ltd. vs ACIT (Delhi High Court)

27 Feb 2026 | 45 Views

Reassessment Reopened by Corrigendum Without Fresh Tangible Material Is Unsustainable; Change of Opinion Impermissible – Aarti Fabricott Private Limited vs Income Tax Officer (Delhi High Court)

27 Feb 2026 | 107 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A in View of CBDT Circular

26 Feb 2026 | 120 Views

DCIT, Range-I, Gorakhpur vs. Sri Manish Kumar Baranwal, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 79 Views

Dy. CIT, Range-1, Gorakhpur vs. M/s Buddha Hospital Pvt. Ltd., Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 84 Views

Dy. CIT, Range-II, Gorakhpur vs. Shri Manoj Kumar Agarwal, Kushinagar — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 82 Views

ITO, Sonebhadra vs. M/s Suman Engineering Works, Sonebhadra — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 83 Views

ITO, Ward-(2), Gorakhpur vs. Tej Pratap Singh, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 77 Views

ACIT, Varanasi vs. Shri Lalit Kumar Baranwal (M/s Pee Woolen Mills), Bhadohi — ITAT Dismisses Revenue Appeal Due to Low Tax Effect under CBDT Circular (Section 268A, Income-tax Act)

26 Feb 2026 | 75 Views

ITO, Ward-II(1), Gorakhpur vs. M/s Swastik Associates, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 55 Views

ACIT, Varanasi vs. M/s Suvidha Hi-Tech Diagnostic Centre (P) Ltd., Varanasi — ITAT Dismisses Revenue Appeal for Low Tax Effect under Section 268A as per CBDT Circular

26 Feb 2026 | 69 Views

ACIT, Varanasi vs. M/s Shubh Realtors, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect in View of CBDT Circular under Section 268A

26 Feb 2026 | 45 Views

ACIT, Varanasi vs. M/s Babylon Green Estate (P) Ltd., Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 32 Views

ITO, Varanasi vs. M/s Ambrish Kumar Gupta, Arun Kumar Gupta & Ambuj Kumar Gupta, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect Applying CBDT Circular under Section 268A

26 Feb 2026 | 29 Views

ACIT, Varanasi vs. M/s Kiran Society, Varanasi — ITAT Dismisses Revenue Appeal Due to Low Tax Effect under Section 268A in Light of CBDT Circular

26 Feb 2026 | 29 Views

ACIT, Range-1, Gorakhpur vs. Sri Awadhesh Kumar Srivastava, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 29 Views

JT. CIT, Gorakhpur vs. M/s Annapurna Plastic Products (P) Ltd., Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 69 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A in View of CBDT Circular

26 Feb 2026 | 20 Views

ACIT, Circle-1, Gorakhpur vs. M/s Shree Ghanshyam Narayan Manav Kalyan Sansthan, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 73 Views

ACIT, Central Circle, Varanasi vs. Smt. Neeta Agrawal (Prop. G.N. Brothers), Varanasi — ITAT Dismisses Revenue Appeal for Low Tax Effect under Section 268A read with CBDT Circular

26 Feb 2026 | 20 Views

ACIT, Central Circle, Varanasi vs. M/s G.N. Exports, Varanasi — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A read with CBDT Monetary Limit Circular

26 Feb 2026 | 22 Views

ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal Due to Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)

26 Feb 2026 | 23 Views

Shri Kamalendra Bhadur Mishra, Sonebhadra vs DCIT, Range-III, Mirzapur (ITAT Allahabad): Addition for Unexplained Income/Investment under Sections 69/69A — Burden of Proof & Evidentiary Requirements

26 Feb 2026 | 24 Views

Manoj Kumar Gupta, Singrauli (M.P.) vs Income Tax Officer, Mirzapur (ITAT Allahabad): Addition for Unexplained Cash Credit/Income under Section 68 — Burden of Proof on Assessee

26 Feb 2026 | 33 Views

Harakh Chand Glass Pvt. Ltd., Allahabad vs DCIT, Circle-2, Allahabad (ITAT Allahabad): Stay of Tax Demand — Prima Facie Case, Financial Hardship & Balance of Convenience

26 Feb 2026 | 27 Views

ACIT, Allahabad vs M/s Allahabad High School Society (ITAT Allahabad): Exemption to Educational Institution — Applicability of Sections 11, 12 & Charitable Purpose under Section 2(15)

26 Feb 2026 | 27 Views

Sudama Devi (L/H of Late Lal Chand Yadav), Sonebhadra vs CIT(A), Allahabad (ITAT Allahabad): Dismissal of Appeal & Addition for Unexplained Income — Principles of Natural Justice and Appellate Powers

26 Feb 2026 | 27 Views

Shiv Shanti Trust, Allahabad vs CIT (Exemption), Lucknow (ITAT Allahabad): Refusal/Grant of Registration under Sections 12A/12AA — Charitable Objects & Genuineness of Activities

26 Feb 2026 | 28 Views

Shakuntala Kushwaha, Allahabad vs ITO Ward 2(3), Allahabad (ITAT Allahabad): Addition for Unexplained Cash/Investment under Sections 69/69A — Evidentiary Burden on Assessee

26 Feb 2026 | 21 Views

Jagdish Matanhelia Memorial Trust, Pratapgarh vs CIT (Exemption), Lucknow (ITAT Allahabad): Registration of Charitable Trust under Section 12AA — Scope of Inquiry into Objects & Genuineness of Activities

26 Feb 2026 | 29 Views

Rashmi Mehrotra, Allahabad vs DCIT, Allahabad (ITAT Allahabad): Addition for Unexplained Income/Investment — Applicability of Sections 69/69A & Burden of Proof

26 Feb 2026 | 27 Views

Shree Manni Lal Shikshan Samiti, Allahabad vs ACIT, Allahabad (ITAT Allahabad): Rectification/Miscellaneous Application under Section 254(2) — Scope of “Mistake Apparent on Record” in Educational Society Case

26 Feb 2026 | 24 Views

Shri Uma Charan Gupta, Satna vs ACIT, Central Circle, Allahabad (ITAT Allahabad): Additions in Search Assessment under Sections 153A/132 — Requirement of Incriminating Material

26 Feb 2026 | 25 Views

ACIT/ITO vs. Smt. Banarsi Devi — Addition under Section 68 Deleted: Assessee Discharged Burden of Proof on Cash Credits | ITAT Allahabad

26 Feb 2026 | 52 Views

ITO/ACIT vs. MANNAN DEVI SAMAJ SEWA SANSTHAN,KUSHINAGAR— Addition under Section 69/69A Deleted: Unexplained Investment Not Sustainable Without Cogent Evidence | ITAT Allahabad

26 Feb 2026 | 84 Views

ACIT, Circle Azamgarh vs. Smt. Sharmila Devi, Deoria — Departmental Appeal Dismissed Due to Low Tax Effect under Section 268A | ITAT Allahabad

26 Feb 2026 | 55 Views

Smt. Sita Devi, Allahabad vs ITO Range-1(4), Allahabad (ITAT Allahabad): Addition for Unexplained Money/Investment under Sections 69/69A — Onus to Prove Source of Funds

26 Feb 2026 | 74 Views

JCIT (OSD), Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 41 Views

JCIT (OSD), Allahabad vs. M/s Balaji Agricultural Industries (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 56 Views

Kanoria Chemicals Industries Ltd. (Now Aditya Birla Chemicals (India) Ltd.), Sonebhadra vs ITO, Allahabad (ITAT Allahabad): Disallowance/Additions in Corporate Assessment — Allowability of Expenditure & Tax Computation Issues

26 Feb 2026 | 62 Views

JCIT (OSD), Allahabad vs. M/s Kesarwani Marketing (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 53 Views

ITO, Mirzapur vs. Shri Yogesh Kumar Pandey, Mirzapur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 73 Views

ITO, Ward-II(3), Allahabad vs. M/s Sisodiya Jewellers Pvt. Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 53 Views

M/s Chaudhrana Steel (P) Ltd., Allahabad vs ACIT, Allahabad (ITAT Allahabad): Addition under Section 68 for Unexplained Cash Credit — Burden of Proof, Identity, Creditworthiness & Genuineness

26 Feb 2026 | 42 Views

ITO, Allahabad vs. M/s J.P. Associates, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 63 Views

Income Tax Officer-5(5), Banda vs. Smt. Sadhna Mishra, Mahoba — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 62 Views

Dy. CIT, Circle Sultanpur vs. M/s Sultanpur Builders & Suppliers (P) Ltd., Sultanpur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 48 Views

DCIT, Central Circle, Allahabad vs Shri Surendra Kumar Garg (ITAT Allahabad): Addition in Search Assessment under Sections 153A/132 — Scope of Incriminating Material & Validity of Additions

26 Feb 2026 | 21 Views

DCIT, Allahabad vs. M/s Kesarwani Marketing (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 15 Views

DCIT, Allahabad vs. M/s Bhola Food Products (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A as per CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 15 Views

DCIT, Allahabad vs. M/s Baba Builders, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 16 Views

DCIT, Mirzapur vs. M/s Zila Sahkari Bank Ltd., Mirzapur — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 15 Views

DCIT, Central Circle, Allahabad vs. M/s Ramji & Brothers, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 16 Views

Assistant Commissioner of Income Tax, Central Circle, Allahabad vs. M/s H.K. Infraventures Pvt. Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 13 Views

ACIT, Central Circle, Allahabad vs. Raj Kumar, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A in View of CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 13 Views

ACIT, Allahabad vs. Smt. Bindo Devi, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 13 Views

ACIT, Mirzapur vs. Sri Satya Narayan Singh, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 18 Views

ACIT, Allahabad vs. Smt. Radha Devi, Haldwani — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 15 Views

ACIT, Allahabad vs. Shri Lalji Kesarwani (S/o Shri Mukut Dhari Kesarwani), Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 16 Views

ACIT, Allahabad vs. Allahabad High School Society, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 13 Views

ACIT, Central Circle, Allahabad vs. Sri Chandresh Kumar Goel, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 14 Views

ACIT, Central Circle, Allahabad vs. Smt. Poonam Vaish, Haldwani — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 12 Views

ACIT, Central Circle, Allahabad vs. M/s Subhash Stone Products Pvt. Ltd., Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 11 Views

ACIT, Central Circle, Allahabad vs. M/s Sidhi Vinayak Stone Works, Sonebhadra — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 12 Views

ACIT, Allahabad vs. Sri Suresh Chandra, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 12 Views

ACIT, Allahabad vs. Shri Hemant Kumar Sindhi, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 14 Views

ACIT, Allahabad vs. M/s Madhu Colonisers (P) Ltd., Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A in View of CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 16 Views

ACIT (Central Circle), Allahabad vs. Shashi Vaish, Allahabad — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 17 Views

ACIT (Central Circle), Allahabad vs. M/s Subhash Stone Industries Ltd., Nainital — Revenue Appeal Dismissed on Low Tax Effect under Section 268A pursuant to CBDT Monetary-Limit Circular | ITAT Allahabad

26 Feb 2026 | 14 Views

Unsubstantiated Addition Cannot Be Sustained — ITAT Grants Relief to Assessee in Vishwanath vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 19 Views

Addition Deleted Due to Lack of Proper Evidence — ITAT Grants Relief to Assessee in Vinod vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 17 Views

No Addition under Section 68 Without Books of Account — ITAT Holds Bank Statement Is Not Assessee’s Books | ITO vs. Sheetalaya

26 Feb 2026 | 30 Views

Addition Without Supporting Evidence Deleted — ITAT Grants Relief to Assessee in Purushottam vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 23 Views

Addition Based on Presumptions Not Sustainable — ITAT Grants Relief to Assessee in DHSL vs. ITO | Key Income-tax Case Law

26 Feb 2026 | 19 Views

Educational Institution Entitled to Exemption — ITAT Deletes Addition Against Bal Bharti School | ITO vs. Bal Bharti

26 Feb 2026 | 22 Views

Addition Unsustainable Without Proper Evidence — ITAT Grants Relief to Assessee in ITO vs. Bharat | Key Income-tax Case Law

26 Feb 2026 | 22 Views

ITAT Allahabad: Addition on KVP Accrued Interest and Bank Deposit Remanded — Additional Evidence Admitted Where Assessee Prevented by Sufficient Cause | Shiv Mani Tripathi v. ITO (AY 2011-12)

26 Feb 2026 | 21 Views

Section 54 Deduction Allowed for Investment in Residential House Outside India (Pre-2014 Amendment) — ITAT Allahabad in ITO v. Raghav Wadhawan, Following Gujarat HC in Leena Jugalkishor Shah

26 Feb 2026 | 35 Views

ACIT vs. M/S DIBYA CONSTRUCTION CO— ITAT Deletes Addition for Alleged Unexplained Income/Investment under Sections 68/69 Holding That Additions Cannot Be Sustained on Mere Suspicion Without Rebutting Documentary Evidence

26 Feb 2026 | 59 Views

Revision u/s 263 Set Aside Where Assessment Not Erroneous or Prejudicial — M/s ARM Rice Mills vs CIT, Allahabad (ITAT Allahabad) | Scope of Section 263 Explained

26 Feb 2026 | 92 Views

ACIT vs. Anil (Assessee) — ITAT Deletes Addition/Disallowance Holding That Assessment Must Be Based on Evidence and Proper Inquiry under the Income-tax Act

26 Feb 2026 | 52 Views

Registration of Charitable Trust Refused Due to Non-Genuineness of Activities — Mere Objects Not Sufficient | Subhash Educational/Charitable Trust vs CIT (Exemptions) (ITAT)

26 Feb 2026 | 48 Views

ACIT vs. Atul (Assessee) — ITAT Upholds Deletion of Addition Holding That Assessment Cannot Be Based on Presumptions Without Proper Verification under the Income-tax Act

26 Feb 2026 | 47 Views

Ajay KUMAR TIWARI vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication After Granting Proper Opportunity of Hearing

26 Feb 2026 | 54 Views

Exemption under Section 11 Denied for Violation of Charitable Conditions — Registration Alone Not Sufficient | Jaishree Educational Trust vs CIT (Exemptions) (ITAT)

26 Feb 2026 | 52 Views

Radha (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Decision After Holding That Dismissal Without Adjudication on Merits Violates Section 250 and Principles of Natural Justice

26 Feb 2026 | 62 Views

Pinku (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Appeal Cannot Be Dismissed Without Deciding on Merits under Section 250

26 Feb 2026 | 55 Views

Naveen (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order of CIT(A) and Restores Appeal for Fresh Adjudication Holding That Dismissal Without Hearing Violates Section 250 and Principles of Natural Justice

26 Feb 2026 | 95 Views

Deletion of Addition for Unexplained Cash Credits Upheld — Revenue’s Appeal Dismissed for Lack of Evidence | ITO, Mirzapur vs Shri Shiv Ram Pandey (ITAT Allahabad) | Section 68

25 Feb 2026 | 35 Views

Disallowance of Freight Expenses for Non-Deduction of TDS Deleted — Transport Payments to Truck Operators Not Always Covered u/s 194C | M/s Pandey Transport Co. vs ITO, Mirzapur (ITAT Allahabad)

25 Feb 2026 | 38 Views

Delay in Filing TDS Return — Late Fee u/s 234E Cannot Be Levied Through Intimation u/s 200A for Earlier Period | Bhartiya Shiksha Samiti vs ACIT (CPC), Bangalore (ITAT Allahabad)

25 Feb 2026 | 50 Views

Addition for Unexplained Cash Deposits Sustained Due to Failure to Establish Source — Rakesh Kumar Dubey vs ITO Ward-III, Mirzapur (ITAT Allahabad) | Sections 68/69A

25 Feb 2026 | 86 Views

Estimation of Profit in Civil Construction Business — Reasonable Net Profit Rate Upheld After Rejection of Books | M/s Pandey Construction Co. vs ACIT Range-III, Mirzapur (ITAT Allahabad) | Section 145(3)

25 Feb 2026 | 38 Views

Addition for Unexplained Investment Sustained Due to Failure to Explain Source — Shri Baldev Singh vs DCIT Circle-III, Mirzapur (ITAT Allahabad) | Sections 69/69B of Income-tax Act

25 Feb 2026 | 34 Views

Truck Freight Payments Not Liable for TDS When Covered by Section 44AE — Disallowance u/s 40(a)(ia) Deleted | M/s J.B. Transport vs ACIT Range-3, Mirzapur (ITAT Allahabad)

25 Feb 2026 | 31 Views

Addition for Unexplained Cash Credits Upheld Due to Failure to Prove Identity, Creditworthiness & Genuineness — M/s Dharmendar Pratap Singh vs ACIT Circle-1, Allahabad (ITAT Allahabad) | Section 68 of Income-tax Act

25 Feb 2026 | 40 Views

Ex-Parte Order of CIT(A) Set Aside for Violation of Natural Justice — Ram Babu Kesarwani vs ITO, Allahabad (ITAT Allahabad) | Opportunity of Hearing Mandatory under Income-tax Act

25 Feb 2026 | 57 Views

Smt. Kavita Tulsiani vs. JCIT (ITAT Allahabad): Appeal Dismissed as Withdrawn After Settlement under Vivad Se Vishwas Scheme, 2020 — AY 2010-11

25 Feb 2026 | 51 Views

Shri Anurag Chandel vs. ITO (ITAT Allahabad): Addition for Unexplained Cash Deposits Deleted — No Independent Evidence under Sections 68/69A

25 Feb 2026 | 54 Views

M/s J.B. Transport vs. ACIT (ITAT Allahabad): Disallowance of Freight / Transport Expenses Deleted — No Evidence of Bogus Payments or Violation of TDS Provisions

25 Feb 2026 | 40 Views

Yogesh Kumar Pandey (Prop. M/s Pawan Traders) vs ITO, Mirzapur — ITAT Allahabad Remands Additions u/s 69 for Unexplained Investment & Cash Deposits; Opportunity to Furnish Evidence — AY 2009-10

25 Feb 2026 | 42 Views

Shashi Vaish vs. DCIT (ITAT Allahabad): Addition for Alleged Bogus Capital Gain from Penny Stock Deleted — Conditions of Section 68 Not Satisfied

25 Feb 2026 | 37 Views

Umesh Kumar Sindhi vs CIT (Central), Allahabad — ITAT Allahabad on Revision u/s 263: Scope of Commissioner’s Powers in Search/Assessment Cases

25 Feb 2026 | 108 Views

Shri Rama Pati Gupta vs ITO, Pratapgarh — ITAT Allahabad on Addition for Unexplained Cash Deposits u/s 68/69A and Burden of Proof on Assessee

25 Feb 2026 | 42 Views

Shri Ram Kishan Sewa Kendra, Mahoba vs ITO, Banda — ITAT Allahabad on Additions for Unexplained Income/Cash Credits and Assessment Validity

25 Feb 2026 | 36 Views

Rajesh Bajaj vs DCIT Circle-1, Allahabad — ITAT Allahabad on Additions for Unexplained Income/Cash Credits and Evidentiary Burden under Sections 68/69

25 Feb 2026 | 60 Views

Prahalad Prasad Gupta vs ITO, Maharajganj (ITAT Allahabad) — Disallowance of Godown Rent & Business Expenses Despite Audited Books u/s 44AB | AY 2014-15

25 Feb 2026 | 58 Views

Anil Kumar, Allahabad vs ITO, Allahabad — ITAT Allahabad on Additions for Unexplained Cash Deposits/Income and Evidentiary Burden under the Income-tax Act

25 Feb 2026 | 55 Views

Algoo Singh vs JCIT, Range-III, Mirzapur (ITAT Allahabad) — Legality of Assessment and Additions by Joint Commissioner | Scope of Powers & Validity of Proceedings under the Income-tax Act

25 Feb 2026 | 67 Views

Sanjeev Upadhyay vs. Income Tax Officer — ITAT Allahabad on Addition for Unexplained Income/Bank Deposits and Burden of Proof under Sections 69/69A & 143(3) of the Income-tax Act

25 Feb 2026 | 115 Views

Rajendra Kumar vs. Income Tax Officer — ITAT Allahabad on Ex-Parte Order by CIT(A), Violation of Natural Justice & Mandatory Speaking Order under Section 250(6) of the Income-tax Act

25 Feb 2026 | 59 Views

M/s Veekay Connectors Pvt. Ltd. vs. CIT(A), Allahabad — ITAT Allahabad on Additions, Burden of Proof & Appellate Findings under the Income-tax Act

25 Feb 2026 | 42 Views

Uma Shankar Ailani vs. ACIT/CIT(A) — ITAT Allahabad on Search Assessments under Sections 153A & 69: Addition for Bank Deposits Without Incriminating Material

25 Feb 2026 | 67 Views

Anoop (Assessee) vs. ITO — ITAT Sets Aside Ex-Parte Order and Restores Matter for Fresh Adjudication Holding That Adverse Decision Without Proper Opportunity Violates Principles of Natural Justice

25 Feb 2026 | 57 Views

Addition in Hands of Partners Based on Firm’s Transactions — ITAT Allahabad in Shashi Bala Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 106 Views

Taxability of Alleged Unexplained Investments in Hands of Individual Partners — ITAT Allahabad in Shashi Bala Singh & Others vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 60 Views

Reopening u/s 147/148 Set Aside for Non-Supply of Reasons — ITAT Allahabad Remands Matter on Capital Introduction by Partners | Prabhanjan Singh vs ITO

25 Feb 2026 | 88 Views

Ex-Parte Assessment u/s 144 Set Aside — ITAT Allahabad Remands Case of Civil Contractor for Fresh Opportunity & Verification of Receipts | M/s Prakash Construction vs ITO

25 Feb 2026 | 57 Views

Addition for Alleged Undisclosed Income of ₹3,00,000 in Hands of Individual Assessee — ITAT Allahabad in Krishna Singh vs ITO, Pratapgarh (AY 2007-08) — Assessment under Section 143(3)

25 Feb 2026 | 48 Views

Krishi Utpadan Mandi Samiti, Allahabad vs DCIT-CPC, Bangalore (ITAT Allahabad) — Denial of Exemption to Registered Charitable Institution without Proper Opportunity Violates Natural Justice | Sections 11, 12, 12A, 13 & 143(1) of Income-tax Act

25 Feb 2026 | 84 Views

Reopening u/s 147/148 Set Aside for Non-Furnishing of Reasons — ITAT Allahabad Remands Case of Capital Introduced by Partner | Archana Singh vs ITO Pratapgarh

25 Feb 2026 | 44 Views

ACIT Circle, Sultanpur vs Arvind Kumar Singh, Amethi (ITAT Allahabad) — Addition on Cash Deposits / Unexplained Income Set Aside for Fresh Verification due to Lack of Proper Opportunity | Sections 68, 69A & 144 of Income-tax Act

25 Feb 2026 | 38 Views

Shri Ram Pandey, Mirzapur vs ITO, Mirzapur (ITAT Allahabad) — Ex-Parte Assessment and Addition on Unexplained Income Set Aside for Violation of Natural Justice | Sections 68, 69, 69A & 144 of Income-tax Act

25 Feb 2026 | 52 Views

Principal, Maulana Azad Inter College, Siddharth Nagar vs JCIT (TDS), Allahabad (ITAT Allahabad) — Liability for TDS Default on Salary Payments to Teachers and Consequences under Sections 201(1) & 201(1A) | Sections 192, 201 & 201(1A) of Income-tax Act

25 Feb 2026 | 32 Views

Shri Shiv Shankar Dixit (Prop. Mishra Tyres) vs Income Tax Officer, Fatehpur — ITAT Allahabad on Ex-Parte Assessment u/s 144, Stock Discrepancy Addition & Unexplained Investment (LIC Premium) | AY 2010-11

25 Feb 2026 | 84 Views

Dhruv Chand vs Income Tax Officer (ITAT Allahabad) — Ex-Parte Assessment u/s 144, Unexplained Investment Additions & Principles of Natural Justice | AY 2012-13

25 Feb 2026 | 25 Views

Shri Bachanu Ram vs Income Tax Officer, Mirzapur — ITAT Allahabad on Addition for Unexplained Cash Deposits u/s 69A & Ex-Parte Assessment Principles | AY 2011-12

25 Feb 2026 | 32 Views

M.K. Agrawal & Co., Sonebhadra vs ACIT Range-III, Mirzapur — ITAT Allahabad on Estimation of Profit in Civil Contract Business & Reasonableness of Additions after Books Rejection u/s 145(3) | AY 2010-11

25 Feb 2026 | 28 Views

Elchico Hotels & Restaurants Pvt. Ltd. vs DCIT, CPC (TDS), Allahabad — ITAT Allahabad on Late Filing Fee u/s 234E in TDS Statements Prior to Section 200A Amendment

25 Feb 2026 | 53 Views

District Mining Officer (DM Office), Allahabad vs JCIT (TDS) Allahabad — ITAT Allahabad on TDS Liability of Government Departments, Rectification u/s 154 & Penalty Proceedings (AY 2009-10)

25 Feb 2026 | 79 Views

Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)

24 Feb 2026 | 1630 Views

ITAT Dismisses Appeal as Withdrawn After Settlement Under Vivad Se Vishwas Scheme — Mrs. Razia Farooqui vs ITO — Income-tax Appeal

24 Feb 2026 | 121 Views

Appeal Dismissed as Withdrawn After Availing Vivad Se Vishwas Scheme — Rajendra Kumar Kesari vs ITO (ITAT Allahabad) — Settlement of Pending Tax Dispute

24 Feb 2026 | 117 Views

Penalty u/s 271(1)(b) Not Leviable Where Assessee Ultimately Complied with Notices — Gyan Mata Radha Satyam Kriyayog Ashram Research Institute vs ITO (ITAT Allahabad)

24 Feb 2026 | 250 Views

ITAT Allahabad Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme — Dinesh Kumar Pahuja vs ITO — Settlement of Pending Tax Dispute

24 Feb 2026 | 98 Views

Addition u/s 56(2)(vii)(b) on Property Purchase — Stamp Duty Value vs Actual Consideration — Mohd. Rizwan Khan vs ITO (ITAT Allahabad)

24 Feb 2026 | 154 Views

ITAT Allahabad Dismisses Appeal as Withdrawn After Settlement Under Vivad Se Vishwas Scheme — Krishna Kumar Chaurasia vs ITO — Pending Tax Dispute Resolved

24 Feb 2026 | 106 Views

Departmental Appeal Dismissed on Low Tax Effect — CBDT Monetary Limits Applicable — ITO vs Shiv Narayan (ITAT Allahabad)

24 Feb 2026 | 121 Views

Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme — Sanjay Kumar Gupta vs ITO (ITAT Allahabad) — VSVS Settlement

24 Feb 2026 | 86 Views

Multiple Appeals Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme — Pravin Kumar vs ITO (ITAT Allahabad) — VSVS Settlement

24 Feb 2026 | 111 Views

Section 68 Unexplained Cash Credit — Addition on Increase in Earnest Money Set Aside for Verification: ITAT Allahabad in Unison Housing Company Ltd. v. ITO

24 Feb 2026 | 117 Views

Additions u/s 153C Based on Seized Material Unsustainable Where No Incriminating Evidence Relates to Assessee — Meja Filling Station vs DCIT (ITAT Allahabad)

24 Feb 2026 | 107 Views

Donation to Another Trust with Different Objects Not Treated as Application of Income u/s 11 — Nazareth Hospital Society vs DCIT (Exemption) (ITAT Allahabad)

24 Feb 2026 | 112 Views

ITAT Allows Appeal — Addition Not Sustainable in Absence of Proper Evidence — Aries Marketers vs ITO (ITAT Allahabad)

24 Feb 2026 | 83 Views

Estimated Profit Addition Without Proper Rejection of Books u/s 145(3) Unsustainable — Rajul Tandon vs DCIT (ITAT Allahabad)

24 Feb 2026 | 182 Views

Condonation of Delay in Filing Appeal — Sufficient Cause Required: ITAT Allahabad in Shesh Kumar Dubey v. DCIT

24 Feb 2026 | 115 Views

Penalty Proceedings Invalid Without Proper Satisfaction in Assessment Order — ITAT Allahabad in Santosh Kumar Agrahari v. ITO

24 Feb 2026 | 142 Views

Invalidity of Assessment u/s 153A Based on Survey u/s 133A Without Search u/s 132 — Deletion of Additions on Stock Discrepancy, Loose Papers & Alleged Unaccounted Sales | Balaji Agricultural Industries Pvt. Ltd. v. DCIT (ITAT Allahabad)

24 Feb 2026 | 132 Views

Penalty under Section 271(1)(c) Unsustainable Without Proper Satisfaction and Specific Charge — ITAT Allahabad in Lal Mani Misra v. ITO

24 Feb 2026 | 149 Views

Validity of Assessment under Vivad se Vishwas Scheme — ITAT Decision in Afzal Khan v. ITO on Disputed Tax Settlement and Appeal Consequences

24 Feb 2026 | 98 Views

Vijaya Bank vs. JCIT (ITAT) — Allowability of Bad Debts Written Off and Provision for Doubtful Debts under Sections 36(1)(vii), 36(1)(viia) & 36(2) of the Income-tax Act, 1961

23 Feb 2026 | 88 Views

Raj Kumar Bajpai vs. ITO (ITAT) — Validity of Addition on Unexplained Income and Evidentiary Burden under Sections 68 / 69 of the Income-tax Act, 1961

23 Feb 2026 | 86 Views

Ravindra Nath Singh vs. ITO (ITAT Allahabad) — Addition on Unexplained Cash Deposits and Burden of Proof under Sections 68 / 69A of the Income-tax Act, 1961

23 Feb 2026 | 91 Views

Rakesh Kumar Sahi vs. ITO (ITAT Allahabad) — Validity of Declaration Rejection under Vivad Se Vishwas Scheme (VSVS) and Scope of Disputed Tax Settlement

23 Feb 2026 | 74 Views

S. Kumar Contractors vs. ITO (ITAT Allahabad) — Legality of Additions in Best-Judgment Assessment and Estimation of Income in Contract Business

23 Feb 2026 | 78 Views

Baldeo Prasad vs. ITO (ITAT Allahabad) — Admissibility of Additional Grounds and Challenge to Disallowance at Tribunal Stage under Section 254 of the Income-tax Act, 1961

23 Feb 2026 | 89 Views

Ex-Parte Assessment and Additions Set Aside — ITAT Allahabad Remands Case for Fresh Adjudication in Rajendra Kumar v. ITO (ITA Nos. 120 & 121/Alld)

23 Feb 2026 | 88 Views

Ex-Parte Assessment on Unexplained Income Set Aside — ITAT Allahabad Remands Case in Mohd. Saleem v. ITO (ITA No. 104/Alld/2019)

23 Feb 2026 | 80 Views

Addition Based on Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in Mir Aslam v. ITO (ITA No. 343/Alld/2018)

23 Feb 2026 | 216 Views

Additions in Ex-Parte Assessment Set Aside for Fresh Adjudication — ITAT Allahabad in S. Lal Enterprises v. ITO (ITA No. 102/Alld/2019)

23 Feb 2026 | 118 Views

Ex-Parte Assessment and Additions Set Aside for Want of Proper Opportunity — ITAT Allahabad in Rajni Gupta v. ITO (ITA No. 72/Alld/2019)

23 Feb 2026 | 65 Views

Ex-Parte Assessment Set Aside for Violation of Natural Justice — ITAT Allahabad in Prakash Mohan Sadh v. ITO (ITA No. 125/Alld)

23 Feb 2026 | 60 Views

Assessment Set Aside Due to Lack of Proper Opportunity and Verification — ITAT Allahabad in H.K. Colonisers Pvt. Ltd. v. ITO (ITA No. 370/Alld)

23 Feb 2026 | 141 Views

Ex-Parte Order Set Aside for Lack of Proper Opportunity — ITAT Allahabad Remands Case in Swatantra Mishra v. ITO (ITA No. 131/Alld/2019)

23 Feb 2026 | 58 Views

Addition on Account of Unexplained Cash Deposits Deleted Due to Lack of Proper Inquiry — ITAT Allahabad in Mahavir Prasad Satish Chandra v. ITO (ITA No. 69/Alld)

23 Feb 2026 | 63 Views

Penalty Proceedings Unsustainable Where Additions Are Deleted — ITAT Allahabad in M/s Sharda Wines v. ITO (ITA No. 378/Alld)

23 Feb 2026 | 165 Views

Ad-hoc Disallowance of Expenses and Addition of Sundry Creditors Set Aside — Matter Remanded for Fresh Verification in Kasim Hussain v. DCIT (ITAT Allahabad, ITA No. 128/Alld/2019)

23 Feb 2026 | 61 Views

Ex-Parte Assessment on Cash Deposits Set Aside — ITAT Allahabad Remands Matter for Fresh Hearing in Chandra Bali Singh v. ITO (ITA No. 129/Alld)

23 Feb 2026 | 124 Views

Jeevan Jyoti Group vs. ITO (ITAT Allahabad) — Eligibility and Validity of Settlement under Vivad Se Vishwas Scheme (VSVS) in Pending Tax Appeals

23 Feb 2026 | 80 Views

Delay in Filing Appeal Condoned by ITAT — Liberal Approach Adopted in Ashok Kumar Panda v. ITO (ITA No. 136/Alld)

23 Feb 2026 | 147 Views

Conversion of Leasehold Land into Freehold Charges Allowable as Cost of Improvement u/s 48 for Capital Gains — ITAT Allahabad in Sanjay Majumdar v. PCIT (ITA No. 68/Alld/2018)

23 Feb 2026 | 78 Views

Interest on Bank Deposits & Forfeiture of Contractor EMD During Pre-Operative Period — Capital Receipt vs Income from Other Sources | ITAT Allahabad in Meja Urja Nigam Pvt. Ltd. v. ITO (AY 2013-14 & 2014-15) — Sections 56 & 143(3)

23 Feb 2026 | 131 Views

Appeal Dismissed as Withdrawn on Availing Vivad Se Vishwas Scheme, 2020 — Mrs. Vijma Yadav vs ITO (ITAT Allahabad) — Section 144, Income-tax Act, 1961

23 Feb 2026 | 57 Views

Prior Period & Project-Related Expenses — Allowability When Business is Set Up | Meja Urja Nigam (P.) Ltd. v. DCIT, ITAT Allahabad — Sections 37(1), 28

23 Feb 2026 | 63 Views

Sales Promotion Expenses Disallowed for Lack of Evidence — Onus on Assessee to Prove Business Nexus | Bhola Food Products (P.) Ltd. v. JCIT (OSD), ITAT Allahabad — Section 37(1)

23 Feb 2026 | 68 Views

Ex-Parte Assessment & Appeal Dismissal Without Hearing Set Aside — ITAT Allahabad Restores Matter for Opportunity of Being Heard | Malay Prasad v. ACIT (ITA No. 32/ALLD/2020) — Sections 143(3), 68, 115BBE

23 Feb 2026 | 100 Views

Jai Bajrang Enterprises v. Income Tax Officer — ITAT Agra on Business Income Additions and Evidentiary Requirements in Scrutiny Assessment

23 Feb 2026 | 60 Views

Ajay Kumar Singh v. Income Tax Officer — ITAT Agra on Additions for Unexplained Income and Burden of Proof in Individual Scrutiny Assessment

23 Feb 2026 | 59 Views

Ajay Singh v. Income Tax Officer, Allahabad — ITAT Allahabad Upholds Additions for Unexplained Income Due to Failure to Substantiate Source

23 Feb 2026 | 78 Views

Ravindra Kumar Kesarwani v. Income Tax Officer — ITAT Agra on Validity of Additions for Unexplained Income and Evidentiary Burden in Individual Assessment

23 Feb 2026 | 92 Views

Jagan Nath Madan Lal v. Income-Tax Officer — ITAT Allahabad on Withdrawal of Appeal After Settlement Under Vivad Se Vishwas Scheme 2020 (VSVS)

23 Feb 2026 | 68 Views

Nav Bhart Trading v. Income Tax Officer — ITAT Agra on Business Income Additions and Evidentiary Burden in Scrutiny Assessment

23 Feb 2026 | 65 Views

Ashoka Construction v. Income Tax Officer — ITAT Agra on Additions in Civil Construction Business and Principles Governing Assessment of Contractors

23 Feb 2026 | 77 Views

Executive Engineer v. Income Tax Officer — ITAT Agra on Taxability of Government Officer’s Receipts and Validity of Additions Without Proper Evidence

23 Feb 2026 | 49 Views

Vijay Laxmi Gupta v. Income Tax Officer — ITAT Agra on Unexplained Income Additions: Evidentiary Burden and Validity of Assessment Under the Income-tax Act

23 Feb 2026 | 50 Views

Harsha Constructions v. Income Tax Officer — ITAT Agra on Assessment Additions in Construction Business: Requirement of Proper Evidence and Justification Under the Income-tax Act

23 Feb 2026 | 50 Views

Mohd. Murtuza Siddiqui v. Income Tax Officer — ITAT Agra on Additions and Assessment: Burden of Proof and Evidentiary Requirements Under the Income-tax Act

23 Feb 2026 | 55 Views

Krishna Shiksha Sewa Sansthan, Allahabad v. Commissioner of Income Tax (Exemption), Lucknow — ITAT Agra Grants Registration u/s 12AA to Educational Society; Rejection Without Proper Inquiry Held Unsustainable

23 Feb 2026 | 52 Views

Examination Body Not Liable for TDS on Payments to Paper Setters & Examiners — ITAT Allahabad Dismisses Revenue Appeals | ITO (TDS) vs Lok Sewa Ayog, Allahabad | Sections 194J, 201(1), 201(1A)

23 Feb 2026 | 67 Views

Ex-Parte Dismissal of Appeal by CIT(A) Without Adjudication on Merits Held Invalid — ITAT Allahabad Remands Matter for Fresh Decision | Vijay Enterprises vs ACIT (AY 2014-15) | Sections 250(6), 143(3), 144

23 Feb 2026 | 50 Views

Assessee Permitted to Withdraw Appeal — ITAT Allahabad Dismisses Appeal as Withdrawn | Hotel Ajay International vs ACIT (AY 2014-15)

23 Feb 2026 | 106 Views

Depreciation Write-Back & Excise Duty on Closing Stock — ITAT Allahabad Remands Issues for Fresh Adjudication | Bharat Pumps & Compressors Ltd. vs ACIT (AY 2007-08) | Sections 145A, 143(3)

23 Feb 2026 | 63 Views

Penalty u/s 271(1)(c) Invalid Where Notice Does Not Specify Charge — ITAT Allahabad Deletes Penalty on Legal Heir | Late Sri Zia Usmani vs CIT(A) (AY 2008-09) | Sections 271(1)(c), 274

23 Feb 2026 | 200 Views

Assessment Set Aside for Violation of Natural Justice — ITAT Allahabad Remands Case for Fresh Opportunity | Ashish Dwivedi vs ACIT (AY 2014-15) | Sections 144, 143(3)

23 Feb 2026 | 92 Views

ABC India Ltd. vs. DCIT — ITAT on Validity of Notice under Section 143(2) Issued by Non-Jurisdictional AO and Pecuniary Jurisdiction under CBDT Instruction

23 Feb 2026 | 86 Views

Mohd. Salman Farooqui vs ITO — ITAT Allahabad on Validity of Reassessment and Addition under Section 147/148, Income-tax Act, 1961

23 Feb 2026 | 61 Views

Disallowance of Interest on Advances to Sister Concerns — ITAT Allahabad in ACIT vs Shervani Sugar Syndicate Ltd (ITA No. 227/Alld/2016) | Section 36(1)(iii) of the Income-tax Act

23 Feb 2026 | 135 Views

Unexplained Cash Deposits / Investment Addition Deleted — ITAT Allahabad in Seema Devi vs ITO (ITA No. 06/Alld/2021) | Sections 68 & 69 of the Income-tax Act

23 Feb 2026 | 73 Views

Delayed Deposit of Employees’ PF/ESI Contribution — Allowability of Deduction Up to Return Filing Date: ITAT Allahabad in Lav Kush vs ACIT (ITA No. 16/Alld/2021) | Sections 36(1)(va), 43B & 2(24)(x)

23 Feb 2026 | 121 Views

Depreciation Cannot Be Denied on Wrong Presumption of Section 44AD — ITAT Allahabad in Shree Sudhakar Pandey v. ACIT (ITA No. 7/ALLD/2021)

23 Feb 2026 | 63 Views

Deduction Allowed for Employees’ PF/ESI Deposited Before Return Due Date — ITAT Allahabad in Commercial Auto Sales Pvt. Ltd. v. ADIT (CPC) Interpreting Sections 36(1)(va) & 2(24)(x)

23 Feb 2026 | 82 Views

Bal Bharti Public School Society vs. CIT (Exemptions) — ITAT on Section 80G Approval for Educational Institutions and Charitable Purpose under Section 2(15)

21 Feb 2026 | 112 Views

ITAT Allahabad in ACIT vs. Smt. Jaishree Jaiswal — Legality of Assessment Additions and Appellate Relief under the Income-tax Act, 1961

21 Feb 2026 | 88 Views

Universal Stone Crushing Co. v. ITO (ITAT Allahabad): Ad-hoc Addition on Closing Stock of Dust Deleted — Estimation Without Evidence Unsustainable u/s 145

21 Feb 2026 | 82 Views

Smt. Usha Rani Gupta v. DCIT (ITAT Allahabad): Additions for Alleged Unexplained Income Require Proper Evidence — Relief Granted Where Findings Not Substantiated

21 Feb 2026 | 62 Views

Sri Som Chand Gupta v. ITO (ITAT Allahabad): Validity of Additions and Assessment Findings Examined — Relief Where Additions Not Properly Supported by Evidence

21 Feb 2026 | 67 Views

Shashi Vaish v. DCIT (ITAT Allahabad): Additions Based on Suspicion Without Proper Inquiry Unsustainable — Revenue Must Establish Case with Cogent Evidence

21 Feb 2026 | 76 Views

Rajesh Kumar Singh v. ITO (ITAT Allahabad): Estimation of Income After Rejection of Books u/s 145(3) — Past Net Profit History Must Guide NP Rate; Arbitrary Higher Rate Unsustainable (AY 2010-11)

21 Feb 2026 | 106 Views

SHRI SHESH KUMAR DUBEY,PRATAPGARH VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SULTANPUR

21 Feb 2026 | 94 Views

Appeal Dismissed as Withdrawn After Opting for Direct Tax Vivad se Vishwas Scheme, 2020 — ITAT Allahabad in Sunil Kumar Tripathi v. ITO (AY 2009-10)

21 Feb 2026 | 64 Views

Rajendra Singh vs. Income Tax Officer, Ward-III(3), Mirzapur — ITAT Allahabad on Section 50C, Fair Market Value as on 01.04.1981, and Capital Gains in Case of Co-owners

21 Feb 2026 | 91 Views

Mahendra Singh Rathore vs. Income Tax Officer, Ward-III(2), Mirzapur — ITAT Allahabad on Applicability of Section 50C to Sale of Land Alleged as Tenancy (Bhumidari) Rights

21 Feb 2026 | 117 Views

ASHOK KUMAR SINGH,MIRZAPUR VS. JOINT DIRECTOR OF INCOME TAX (I & CI), LUCKNOW

21 Feb 2026 | 67 Views

Addition under Section 69A Based Solely on Suspicion Deleted — ITAT Allahabad in Laxmi Rathaur v. ITO (ITA No. 12/ALLD/2021) Clarifies Burden of Proof in Unexplained Money Cases

21 Feb 2026 | 112 Views

Ram Manohar Kesarwani vs ITO, Allahabad — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Order for Violation of Natural Justice; Matter Remanded for Fresh Adjudication

20 Feb 2026 | 105 Views

Opting for Vivad Se Vishwas Scheme Leads to Withdrawal of Appeal — ITAT Allahabad in Jagdish Housing Company vs DCIT (ITA No. 381/ALLD/2014, AY 1994-95)

20 Feb 2026 | 156 Views

High Court Bar Association, Allahabad vs CIT (Exemptions), Lucknow — ITAT Allahabad: Rejection of Registration u/s 12AA Set Aside; Matter Remanded for Fresh Decision on Merits

20 Feb 2026 | 82 Views

Rajendra Prasad Gupta vs DCIT, Allahabad — ITAT Allahabad: Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme; Department Directed to Consider Issuance of Form-5

20 Feb 2026 | 86 Views

M/s Commercial Auto Sales Pvt. Ltd. vs ADIT (CPC), Bengaluru — ITAT Allahabad: Delayed Employees’ PF/ESI Contribution Allowed if Paid Before Return Due Date (Pre-FA 2021) u/s 36(1)(va)

20 Feb 2026 | 117 Views

Kalyan Ji Mishra vs ITO, Mirzapur — ITAT Allahabad: Penalty u/s 271(1)(c) Set Aside as Quantum Addition Remanded; Matter Restored to CIT(A)

20 Feb 2026 | 143 Views

Unexplained Share Capital & Share Premium u/s 68 — ITAT Allahabad in Govind Stone Pvt. Ltd. vs ITO (AY 2013-14): Failure to Prove Identity, Creditworthiness &

20 Feb 2026 | 82 Views

Best Judgment Assessment u/s 144 Without Rejection of Books u/s 145(3) Invalid — ITAT Allahabad in Monad Infrasolution Ltd. vs ITO (AY 2015-16): Violation of Natural Justice

20 Feb 2026 | 176 Views

Penalty u/s 271D for Cash Loans from Director Upheld: ITAT Allahabad in H.K. Infraventure Pvt. Ltd. v. JCIT (Violation of Section 269SS)

20 Feb 2026 | 86 Views

Disallowance of Employees’ PF/ESI Contribution u/s 36(1)(va) Confirmed: ITAT Allahabad in SBW Udyog Ltd. v. DCIT Following Supreme Court Ruling in Checkmate Services Pvt. Ltd.

20 Feb 2026 | 154 Views

ACIT, Central Circle, Allahabad vs M/s Subhash Stone Products — ITAT Allahabad: CIT(A) Order Set Aside for Rule 46A Violation; Fresh Adjudication Directed in Search Assessment u/s 153C

20 Feb 2026 | 72 Views

Shri Gaus Mohammad vs ITO, Ambedkar Nagar — ITAT Allahabad: Addition on Cash Deposits Set Aside for Verification of Will; Matter Remanded to AO

20 Feb 2026 | 73 Views

Ghaus Memorial Sahkari Awas Samiti Ltd. vs ACIT (ITAT Allahabad)

20 Feb 2026 | 75 Views

Jagdish Bahadur Educational Society vs ITO (Exemption), Allahabad — ITAT Allahabad: New Exemption Claim u/s 10(23C)(iiiad) Not Permissible via Rectification u/s 154

20 Feb 2026 | 136 Views

Compulsory Scrutiny Selection Without Mandatory Approval Held Invalid — ITAT Allahabad in Girdhar Gopal Rastogi v. CIT (ITA No. 162/ALLD/2019) | Assessment Quashed for Lack of Jurisdiction

20 Feb 2026 | 115 Views

Shri Neeraj Maheshwari v. ITO — ITAT Allahabad on Assessment Additions & Evidentiary Burden under the Income-tax Act (ITA No. 18/A/2021)

20 Feb 2026 | 66 Views

Section 68 & 153A — No Addition Without Incriminating Material in Search Assessments: ITAT Allahabad (Dissenting Order) in ACIT vs. Sunshine Infraestate Pvt. Ltd., AY 2011-12

20 Feb 2026 | 140 Views

Co-operative Bank Eligible for Deduction on Provision for Bad & Doubtful Debts — ITAT Allahabad in Zila Sahkari Bank Ltd. v. ACIT (ITA Nos. 135 & 136) under Section 36(1)(viia)

20 Feb 2026 | 67 Views

Millennium Academy vs. ITO — Section 40(a)(ia) Disallowance Deleted Where TDS Paid Before Return Due Date Following SC in Calcutta Export Company; Addition for Prospectus Sales Income Sustained (ITAT Allahabad)

20 Feb 2026 | 89 Views

Search Assessment Valid After Abatement of Settlement Proceedings — ITAT Allahabad in Jeevan Jyoti Charitable Trust v. ACIT on Sections 153A, 153D & 245HA

20 Feb 2026 | 39 Views

Capital Gain on Sale of Ancestral Agricultural Land Not Taxable Where Land Not a Capital Asset — ITAT Allahabad in Ganga Prasad v. ITO Interpreting Sections 2(14) & 45

20 Feb 2026 | 86 Views

Addition for Unexplained Cash Deposit Deleted — ITAT Allahabad in Gulab Singh v. ITO Clarifies Scope of Section 69A and Burden of Proo

20 Feb 2026 | 35 Views

Addition under Section 68 Deleted Where Identity, Creditworthiness and Genuineness of Gift Proven — ITAT in Shanti Devi v. ITO

20 Feb 2026 | 42 Views

Ex-Parte Additions on Unsecured Loans, Expenses and Household Withdrawals Set Aside — ITAT Restores Matter for Fresh Adjudication in Amit Kumar Gupta v. ITO

20 Feb 2026 | 82 Views

Ex-Parte Assessment Set Aside for Lack of Opportunity — ITAT Restores Case to AO for Fresh Assessment in Amit Kumar Gupta v. ITO (ITA No. 40 & CO No. 7

20 Feb 2026 | 40 Views

Belated Return Bars Carry Forward of Business Loss but Not Unabsorbed Depreciation — ITAT Allahabad in Triveni Glass Ltd. v. ITO (AY 2012-13) Interpreting Sections 32(2), 72 & 139(3)

20 Feb 2026 | 192 Views

Employees’ PF/ESI Contribution Paid Before Return Due Date Allowable — ITAT Allahabad in Commercial Auto Sales Pvt. Ltd. v. ADIT (CPC) on Sections 36(1)(va) & 43B

20 Feb 2026 | 93 Views

Addition on Cash Deposits Deleted Where Source Explained — ITAT Allahabad in Kusum Singh v. ITO (ITA No. 156/2019) on Section 69A

20 Feb 2026 | 64 Views

Write-Back of Government Non-Plan Loan Taxable as Income — ITAT Allahabad in Bharat Pumps & Compressors Ltd. v. DCIT (Reassessment u/s 147, AY 2007-08)

20 Feb 2026 | 134 Views

Unexplained Cash Deposits & Fake Property Advance Story Rejected — ITAT Allahabad Upholds Addition u/s 143(3): Mrs. Shaheen Khan (Legal Heir of Late Ahmad Hussain Khan) vs ITO (AY 2009-10)

20 Feb 2026 | 49 Views

ACIT vs H. K. Infraventures Pvt. Ltd. — ITAT Allahabad Dismisses Revenue Appeal on Low Tax Effect as per CBDT Circular under Section 268A, Income-tax Act, 1961

20 Feb 2026 | 44 Views

Sobat Singh vs ITO — ITAT Allahabad on Assessment under Section 143(3): Additions Based on Inadequate Evidence and Burden of Proof under Income-tax Act, 1961

20 Feb 2026 | 104 Views

LPR Construction vs ITO — ITAT Allahabad on Disallowance of Subcontractor Expenses & Cash Payments under Section 40A(3), 143(3) of Income-tax Act, 1961

20 Feb 2026 | 45 Views

B. M. Gupta vs ITO — ITAT Allahabad on Scope of Rectification under Section 154: Whether Debatable Issues Can Be Corrected as “Mistake Apparent from Record”

20 Feb 2026 | 131 Views

Dileep Kumar Khaitan vs ITO — ITAT Allahabad on Scrutiny Assessment under Section 143(3): Additions Based on Unsubstantiated Transactions, Income-tax Act, 1961

20 Feb 2026 | 45 Views

Bhagwan Theatre vs ITO — ITAT Allahabad on Scrutiny Assessment under Section 143(3): Additions on Business Receipts and Evidentiary Burden, Income-tax Act, 1961

20 Feb 2026 | 49 Views

Patit Pawani Tara Tapo Sadhana Samiti vs CIT(E) — ITAT Allahabad Remands Rejection of Section 80G Approval for Fresh Examination under Rule 11AA, Income-tax Act, 1961

20 Feb 2026 | 83 Views

Sujit Majumdar vs ITO — ITAT Allahabad on Taxability of Long-Term Capital Gain from Property Sale and Allowability of Conversion Charges under Section 48, Income-tax Act, 1961

20 Feb 2026 | 49 Views

Kalyan Singh vs ITO — ITAT Allahabad on Dismissal of Appeal for Non-Prosecution under Rule 24 & Restoration Principles, Income-tax Act, 1961

20 Feb 2026 | 48 Views

Mohit Anand vs ITO — ITAT Allahabad on Addition for Unexplained Cash Deposits under Section 69A, Income-tax Act, 1961

20 Feb 2026 | 48 Views

Uma Kesharwani vs ITO — ITAT Allahabad Sets Aside Ex-Parte Appellate Order for Non-Prosecution; Mandatory Speaking Order under Section 250(6), Income-tax Act, 1961

20 Feb 2026 | 50 Views

ITAT Allahabad: Seized Cash Must Be Adjusted Against Tax Liability — Interest u/s 234B Not Leviable Beyond Return Filing Date | Suresh Chandra Purwar (HUF) v. ACIT (AY 2011-12)

20 Feb 2026 | 39 Views

ITAT Allahabad: Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme, 2020 — Shri Dinesh Kumar Pahuja v. ACIT (ITA No. 50/ALLD/2020, AY 2012-13) | Direct Tax Vivad se Vishwas Act, 2020

20 Feb 2026 | 97 Views

Krishnapati Sewashram vs CIT(E) — ITAT Decision on Denial of Approval under Section 80G of Income-tax Act, 1961: Religious vs Charitable Purpose

20 Feb 2026 | 85 Views

Reassessment Based on Incorrect Cash Deposit Information Held Invalid: ITAT in Sri Late Surya Prakash Kesarwani & Anr. — Addition u/s 68 and Proceedings u/s 147/148 Quashed for Lack of Valid “Reason to Believe”

20 Feb 2026 | 123 Views

Amit Kumar Gupta vs ITO (ITAT Allahabad) — Addition Deleted on Legal Grounds under Income-tax Act, 1961: Detailed Analysis of Sections Involved

20 Feb 2026 | 49 Views

Delayed Employees’ PF Contribution Paid Before Return Due Date Allowable — ITAT Allahabad in JCIT v. Bharat Pumps & Compressors Ltd. (ITA Nos. 147 & 148/2016) Interpreting Sections 36(1)(va) & 43B

20 Feb 2026 | 105 Views

Addition under Section 69A for Cash Deposits Deleted — ITAT Allahabad in Ajay Kumar Gupta v. ITO Holds Suspicion Cannot Substitute Evidence

20 Feb 2026 | 136 Views

Reassessment Held Invalid Due to Lack of Jurisdiction — ITAT Allahabad in Gaya Prasad Bajaj v. ITO (ITA No. 375/2018) on Sections 147 & 148

20 Feb 2026 | 50 Views

Ex-Parte Assessment and Section 68 Additions Set Aside for Denial of Proper Opportunity — ITAT Allahabad in Amit Kumar v. ITO (ITA No. 122/2019)

20 Feb 2026 | 56 Views

Revision u/s 263 Against Charitable Trust Set Aside for Lack of Proper Opportunity — ITAT Allahabad in Mahaveer Charitable Trust v. CIT (Exemption) on Sections 11, 12AA & 263

20 Feb 2026 | 120 Views

Disciplinary Proceedings under Section 21 of the Company Secretaries Act, 1980 – Manoj H. Shah vs Mahesh Palimkar | Board of Discipline Final Order (DC/430/2018)

18 Feb 2026 | 148 Views

Section 263 Revision Set Aside for Lack of Adequate Opportunity — ITAT Allahabad in Anil Kumar Singh v. PCIT (AY 2010-11) | Order Passed Within 5 Days of SCN Held Invali

18 Feb 2026 | 115 Views

Ad-hoc Disallowance of Expenses and 50% Addition of Sundry Creditors Set Aside — ITAT Allahabad in Kasim Hussain v. DCIT (AY 2014-15) | Matter Remanded for Proper Verification under Sections 142(1) & 143(3)

18 Feb 2026 | 108 Views

M/s Rithwik RK Joint Venture v. Pr. CIT (ITAT Allahabad, ITA No. 107/ALLD/2016): Scope of Revision under Section 263 in Joint Venture Contracts — Taxability and Adequacy of Inquiry

18 Feb 2026 | 81 Views

Smt. Amita Rajvedi v. DCIT (ITAT Allahabad, ITA Nos. 64–67/ALLD/2020): Penalty under Section 271(1)(b) Deleted for Reasonable Cause — Non-Compliance Due to Illness of Authorized Representative

18 Feb 2026 | 96 Views

Kanodia Investments Pvt. Ltd. v. DCIT (ITAT Allahabad): Inordinate Delay of 1473 Days Not Condoned — Appeal Dismissed for Lack of Sufficient Cause under Section 249

18 Feb 2026 | 211 Views

ITO v. Tilak Proficient Nidhi Ltd. (ITAT Allahabad): Acceptance of Additional Evidence Without Rule 46A Compliance Invalid — Matter Restored for Fresh Adjudication

18 Feb 2026 | 133 Views

Hotel Kohinoor v. DCIT (CPC) (ITAT Allahabad, ITA No. 7/ALLD/2022): Scope of Adjustments under Section 143(1) — Whether Debatable Disallowances Can Be Made at Processing Stage

18 Feb 2026 | 86 Views

Indresh Kumar v. ITO (ITAT Allahabad, ITA No. 106/ALLD/2020): Assessment Framed Without Proper Opportunity — Violation of Natural Justice Leads to Remand

18 Feb 2026 | 136 Views

Acharya Dharamchandradeo Medical College v. ITO (ITAT Allahabad, ITA No. 21/ALLD/2021): Additions in Educational/Institutional Cases — Requirement of Proper Inquiry and Evidence under the Income-tax Act, 1961

18 Feb 2026 | 116 Views

Search Assessment under Sections 153A/143(3) — ITAT Allahabad in Jeevan Jyoti Charitable Trust v. ACIT (ITA No. 73/All/2019) | Validity of Post-Search Assessment and Approval Examined

18 Feb 2026 | 86 Views

Employees’ PF/ESI Contribution Paid After Due Date — Disallowance under Section 36(1)(va) Upheld in Light of Supreme Court Ruling | ITAT Allahabad in SBW Udyog Ltd. v. DCIT

18 Feb 2026 | 101 Views

Addition for Unexplained Investment in Cinema Business Deleted — ITAT Allahabad in K.N. International Ltd. v. ACIT | Assessment under Sections 143(3), 69 & 131

18 Feb 2026 | 77 Views

Ex-Parte Dismissal by CIT(A) Without Merits Held Invalid — ITAT Allahabad in Hari Shankar Mishra v. ACIT (AY 2006-07) | Matter Remanded under Section 250(6)

18 Feb 2026 | 65 Views

Delayed Deposit of Employees’ PF/ESI Contribution — Deductible if Paid Before Return Filing Due Date? ITAT Allahabad in M/s Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd (AY 2018-19) | Sections 36(1)(va), 43B, 2(24)(x), 143(1)

18 Feb 2026 | 74 Views

Ex-Parte Best Judgment Assessment under Section 144 Cannot Be Based Solely on Bank Deposits Without Proper Verification — ITAT Allahabad in Hotel Ajay International v. ACIT (AY 2015-16)

18 Feb 2026 | 102 Views

Deduction u/s 80P on Commission Income of Cane Cooperative Societies — Registration Status, Nature of Activity & Taxability of Interest Income | ITO v. Sahkari Ganna Vikas Samiti (ITAT Allahabad)

18 Feb 2026 | 88 Views

Disallowance under Section 14A Cannot Exceed Exempt Income — ITAT Allahabad in Sutluj Industries Ltd. v. DCIT (ITA No. 28/ALLD/2020)

18 Feb 2026 | 61 Views

Search Assessment under Section 153A Without Incriminating Material Held Unsustainable — ITAT Allahabad in Subhash Stone Industries Pvt. Ltd. v. DCIT (AY 2008-09)

18 Feb 2026 | 62 Views

Compulsory Scrutiny Selection Without Mandatory Approval Held Invalid — ITAT Allahabad in Girdhar Gopal Rastogi v. CIT (ITA No. 162/ALLD/2019) | Assessment Quashed for Lack of Jurisdiction

18 Feb 2026 | 85 Views

Section 68 Addition for Cash Deposits in Bank Deleted — Source Explained as Business Receipts | ITAT Allahabad in J.P. Yadav v. ACIT (ITA No. 319A/ALLD/2018)

18 Feb 2026 | 98 Views

Employees’ Contribution to PF & ESI Paid Before Return Filing Due Date Allowable — ITAT Allahabad in Vikarma Sharma v. CIT(A) (NFAC), ITA No. 22/ALLD/2021 (Sections 36(1)(va) & 43B)

18 Feb 2026 | 121 Views

Addition on Gross Commission Based on Form 26AS Beyond Scope of Section 143(1) Adjustment — ITAT Allahabad in Pramod Kumar Tandon v. DCIT, ITA No. 2/ALLD/2022 (Sections 143(1), 44ADA, 194H)

18 Feb 2026 | 91 Views

Reassessment under Section 147 Based on Bank Transactions & Commodity Trading — ITAT Allahabad in Roop Narayan Pandey vs ITO (AY 2011-12)

18 Feb 2026 | 97 Views

ITAT Allahabad in Shashi Vaish v. DCIT (ITA Nos. 1–3/ALLD/2019): Deletion of Additions — Burden of Proof on AO, Sustainable Assessment Principles under the Income-tax Act

18 Feb 2026 | 84 Views

Vinod Kumar Tandon v. ITO (ITAT Allahabad, ITA No. 29/ALLD/2022): Deletion of Additions for Lack of Proper Inquiry — Principles Governing Unexplained Income under the Income-tax Act, 1961

18 Feb 2026 | 104 Views

Smt. Shashi Bala v. ITO (ITAT Allahabad, ITA No. 17/ALLD/2022): Deletion of Additions for Unexplained Income — Evidentiary Burden and Valid Assessment under the Income-tax Act, 1961

18 Feb 2026 | 83 Views

Kamdhenu Sweets v. ITO (ITAT Allahabad, ITA No. 19/ALLD/2022): Sustainable Additions in Business Income Cases — Evidentiary Standards and Burden of Proof under the Income-tax Act, 1961

18 Feb 2026 | 80 Views

ITO v. Pranav Tripathi (ITAT Allahabad, ITA No. 161/ALLD/2017): Ex-Parte Proceedings and Sustainable Additions — Tribunal’s Approach to Non-Appearance and Evidence under the Income-tax Act, 1961

18 Feb 2026 | 102 Views

Dinesh Kumar Singh v. Pr. CIT (ITAT Allahabad): Validity of Revision under Section 263 — When Assessment is Not “Erroneous and Prejudicial to Revenue”

18 Feb 2026 | 141 Views

ITAT Allahabad Recalls Ex-Parte Order under Section 254(2): Fresh Hearing Allowed on Additions for Unexplained Bank Deposits & MCX Transactions — Roop Narayan Pandey v. ITO (AY 2011-12)

18 Feb 2026 | 172 Views

Hindi Sahitya Sammelan vs CCIT (ITAT Allahabad): Eligibility for Exemption u/s 10(23C)(vi) — Rejection Without Proper Examination Set Aside

18 Feb 2026 | 75 Views

Commercial Auto Sales Pvt. Ltd. vs ADIT (ITAT Allahabad): Deduction of Employee PF/ESI Contributions Deposited Before Return Due Date — Allowability Under Sections 36(1)(va) & 43B

18 Feb 2026 | 87 Views

Om Prakash Kushwaha vs ITO (ITAT Allahabad): Validity of Assessment and Additions Based on Information — Principles of Natural Justice Reaffirmed

18 Feb 2026 | 79 Views

Hanuman Prasad & Sons vs DCIT (ITAT Allahabad): Penalty u/s 272A(1)(d) Not Leviable for Belated Compliance of Notice u/s 142(1)

18 Feb 2026 | 75 Views

Fatehpur District Co-operative Bank Ltd. vs ACIT (ITAT Allahabad): Deduction for Provision for Bad & Doubtful Debts u/s 36(1)(viia) — Scope for Co-operative Banks

18 Feb 2026 | 66 Views

Sudhir Kumar Tiwari (HUF) vs ITO (ITAT Allahabad): Cash Deposit During Demonetization Explained as Past Savings — Addition u/s 69A Deleted

18 Feb 2026 | 76 Views

Pramod Kumar Tiwari vs DCIT (ITAT Allahabad): Scope of Adjustment u/s 143(1) — Addition Based on Form 26AS Cannot Exceed Income Already Declared

18 Feb 2026 | 70 Views

Anurag Kumar Gupta vs ITO (ITAT Allahabad): Penalty u/s 271(1)(c) Unsustainable Where Income Based on Form 26AS Mismatch — Scope of Sections 143(3), 194C & 194J

18 Feb 2026 | 156 Views

Reopening u/s 147 Invalid Without Independent Application of Mind — ITAT Delhi in K.D. Azmi vs DCIT | Additions u/s 68 & 69C Deleted

18 Feb 2026 | 137 Views

ITAT Allahabad: Ex-Parte Assessment Confirmed by NFAC Set Aside for Violation of Natural Justice — Matter Remanded for Fresh Adjudication (Narendra Singh vs NFAC) [Sections 144/147/143(3)]

17 Feb 2026 | 83 Views

Ex-Parte Faceless Appeal Order Set Aside for Violation of Natural Justice — ITAT Allahabad in Umrao Singh Smarak Samiti v. ITO-CPC — Sections 11, 12A, 143(1), 154

17 Feb 2026 | 74 Views

Condonation of Delay Allowed Due to Bona Fide Defect in Appeal Fee — ITAT Allahabad in Society for Welfare and Advancement of Rural Generation v. DCIT (CPC) (ITA No. 35/ALLD/2022) — Interpretation of Section 249 & Rule 45

17 Feb 2026 | 74 Views

ITAT Allahabad: Addition u/s 69 Based on Third-Party Seized Ledger for Tenancy Compensation Remanded — Assessment u/s 153C in Smt. Neeta Nath & Madhurendra Nath vs ACIT

17 Feb 2026 | 86 Views

ITAT Allahabad: Addition u/s 69 for Alleged Undisclosed Compensation for Vacating Tenancy Based on Third-Party Seized Ledger Remanded — Assessment u/s 153C in Smt. Neeta Nath (L/H) & Madhurendra Nath vs ACIT

17 Feb 2026 | 77 Views

ITAT Allahabad: Ex-Parte Assessment and Addition Set Aside for Violation of Natural Justice — Matter Remanded for Fresh Adjudication (Ajit Tripathi vs NFAC) [Assessment u/s 144/147/143(3)]

17 Feb 2026 | 60 Views

CIT(A) Cannot Dismiss Appeal in Limine for Non-Appearance — ITAT Allahabad Remands Ex-Parte Order for Fresh Decision on Merits u/s 250 & 251 | Dr. Kuldeep Darbari v. ITO (ITA No. 30/Alld/2022)

17 Feb 2026 | 71 Views

Reopening of Assessment Beyond Limitation Based on Alleged Bogus Purchases — ITAT Allahabad Allows Assessee’s Appeal in Paras Brick Field (ITA Nos. 13–15/ALLD/2022) | Sections 147, 148, 143(3) of Income-tax Act

17 Feb 2026 | 69 Views

Penalty Proceedings Without Proper Satisfaction Invalid — ITAT Allahabad Deletes Penalty Imposed on Mohammad Rehan Khan | Section 271(1)(c) of Income-tax Act

17 Feb 2026 | 60 Views

Addition on Estimated Basis Without Proper Evidence Unsustainable — ITAT Allahabad Grants Relief to Savla Agencies | Sections 143(3) & 145 of Income-tax Act

17 Feb 2026 | 56 Views

Addition on Jewellery Found During Search — ITAT Allahabad (Concurring Order) Grants Partial Relief; Separate Reasoning by Accountant Member | Sections 132, 69A & 153A of Income-tax Act

17 Feb 2026 | 65 Views

Addition on Undisclosed Bank Account, Cash Credits and Professional Income — ITAT Allahabad Partly Allows Appeal of Advocate Vijay Gautam | Sections 143(3), 68 & 69A of Income-tax Act

17 Feb 2026 | 60 Views

Unexplained Cash Found During Search & Bank Deposits Upheld as Income — ITAT Allahabad in Smt. Parvati Devi (L/H Late Kamla Devi) vs JCIT (AY 2010-11) [Sections 69, 69A, 69C, 132, 143(3)]

17 Feb 2026 | 61 Views

Neeraj Agrawal v. DCIT (ITAT Allahabad): Additions on Excess Stock, Cash & Unsecured Loans Upheld — Rejection of Books Valid under Sections 145(3), 68, 69B & 133A (AY 2012-13)

17 Feb 2026 | 53 Views

Addition on Unexplained Cash Deposits in Bank Account — ITAT Allahabad Grants Relief to Waseem Ahmad | Sections 68 & 69A of Income-tax Act

17 Feb 2026 | 62 Views

Neeraj Agrawal v. DCIT (ITAT Allahabad): Additions on Excess Stock, Cash, Sundry Creditors & Unsec Valid Rejection of Books after Survey undured Loans —er Sections 133A, 145(3), 68 & 69B (AY 2012-13)

17 Feb 2026 | 59 Views

Penalty u/s 272A(1)(d) Cannot Be Levied for Belated Compliance When Assessment Completed After Considering Reply — ITAT Allahabad in Suresh Kumar vs ACIT

17 Feb 2026 | 90 Views

ITAT Allahabad: Jewellery of Married Women Presumed Explained under CBDT Instruction 1916 — Additions on Search Cash and Stock Partly Deleted | Sheo Chandra Gupta v. ACIT (ITAT Allahabad, 2023)

17 Feb 2026 | 80 Views

Invalid Penalty Notice under Section 271(1)(c): ITAT Allahabad Deletes Penalty for Vague Show-Cause Notice — Bal Bharti Nursery School Case

17 Feb 2026 | 85 Views

Ex-Parte Order Without Hearing Violates Natural Justice: ITAT Allahabad Sets Aside CIT(A) Order under Section 250(6) — Nawab Ali Fatehpura Pakaddi Case

17 Feb 2026 | 60 Views

Penalty u/s 271B Not Sustainable if Turnover Below ₹1 Crore After Excluding Capital Receipt — ITAT Allahabad in Mohd. Aslam vs CIT(A)

17 Feb 2026 | 62 Views

Ex-Parte Order by CIT(A) Without Reasoned Findings Violates Section 250(6): ITAT Allahabad Remands Case — Hanuman Prasad and Sons vs ITO (AY 2017-18)

17 Feb 2026 | 94 Views

Penalty u/s 271(1)(b) Deleted for Belated Compliance & Ex-Parte Order Set Aside for Fresh Adjudication — ITAT Allahabad in Grijesh Tiwari v. ITO (AY 2012-13)

17 Feb 2026 | 85 Views

Agricultural Income Claim Rejected Due to Lack of Evidence — ITAT Upholds Addition of Cash Deposits as Unexplained Income | Sec. 68, 69A, 147, 148 | Satya Prakash Gupta (Legal Heir) v. ACIT

17 Feb 2026 | 110 Views

CIT(A) Order Passed Before Scheduled Hearing Date Held Invalid — ITAT Allahabad Sets Aside Ex-Parte Order for Violation of Natural Justice | Jai Prakash Singh v. Pr. CIT | AY 2014-15

17 Feb 2026 | 114 Views

ITAT Allahabad: Mandatory DVO Reference When Stamp Duty Value Disputed — Addition under Section 50C Set Aside for Denovo Assessment | Ajay Kumar Gupta v. ITO (ITA No. 19/Alld/2023)

17 Feb 2026 | 76 Views

ITAT Allahabad: Only Peak Credit Taxable on Unexplained Cash Deposits — Matter Remanded for Verification of Third-Party Deposits | Irfan Ahmad v. ITO (ITA No. 26/ALLD/2022) | Sections 147, 148, 44AD

17 Feb 2026 | 78 Views

ITAT Allahabad: Auditor’s Error in Form 3CD Cannot Trigger Addition When Income Properly Disclosed — Brajesh Agrawal v. Asst. DIT (ITA No. 3/ALLD/2023) | Section 44AB & Computation of Income

17 Feb 2026 | 65 Views

Taxability of Capital Gain — Year of Transfer, Sale Deed Evidence, and Addition under Section 143(3) — ITAT Allahabad in Ramesh Chandra Vaish vs. ACIT (AYs 2014–15 & 2015–16)

17 Feb 2026 | 96 Views

Addition on Excess Silver Stock Based on Departmental Valuer’s Purity Estimate — Validity of Survey Surrender, Retraction, and Rejection of Books under Sections 133A, 145(3) & 143(3) — ITAT Allahabad in DCIT vs. M/s Mahesh Chandra Vishnu Chandra Sarraf (AY 2012–13)

17 Feb 2026 | 54 Views

Ex-Parte CIT(A) Order on Reopening u/s 147 & Denial of Section 54F Exemption Set Aside — ITAT Allahabad Orders Fresh Adjudication under Section 250(6) | Devendra Singh v. DCIT (ITA No. 67/Alld/2023)

17 Feb 2026 | 57 Views

Reasoned Order Mandatory — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Confirmation of Addition for Non-Application of Mind u/s 250(6) | Vipin Kumar Pandey v. ITO (ITA No. 60/Alld/2023)

17 Feb 2026 | 54 Views

CIT(A) Cannot Dismiss Appeal Ex-Parte Without Reasons — ITAT Allahabad Sets Aside Order for Non-Compliance with Section 250(6) | Pankaj Gaur v. ITO (ITA No. 59/Alld/2023)

17 Feb 2026 | 66 Views

Income Must Be Taxed in the Hands of the Right Person — ITAT Allahabad Sets Aside Addition Based on Firm’s Bank Account; Remand u/s 44AD & 144 | Manju Singh v. ITO (ITA No. 27/Alld/2023)

17 Feb 2026 | 61 Views

Assessee Cannot Be Penalized for Counsel’s Default — ITAT Allahabad Sets Aside Ex-Parte CIT(A) Order for Violation of Section 250(6) | Devlan Sadhan Sahkari Samiti Ltd. v. ITO (ITA No. 49/Alld/2023)

17 Feb 2026 | 52 Views

Ex-Parte CIT(A) Order Passed Without Adequate Opportunity Set Aside — ITAT Allahabad Remands Appeal for Fresh Decision u/s 250(6) | Bal Bharti Nursery School v. ACIT/ITO (ITA No. 65/Alld/2023)

17 Feb 2026 | 56 Views

Best Judgment Assessment u/s 144 Set Aside for Lack of Opportunity — ITAT Allahabad Orders De Novo Assessment; Relies on Tin Box Company (SC) | Vijay Kumar Sahu v. ITO (ITA No. 13/Alld/2023)

17 Feb 2026 | 63 Views

Non-Speaking Ex-Parte CIT(A) Order Set Aside — ITAT Allahabad Directs Fresh Decision with Reasons u/s 250(6) | Sant Sharan Upadhyaya v. ITO (ITA No. 56/Alld/2023)

17 Feb 2026 | 64 Views

Ex-Parte CIT(A) Order Set Aside for Violation of Natural Justice — ITAT Allahabad Restores Appeal for Fresh Adjudication u/s 250(6) | Keshav Deo Tripathi v. ITO (ITA No. 14/Alld/2023)

17 Feb 2026 | 67 Views

Addition for Excess Stock Based Solely on Survey Statement Unsustainable — ITAT Allahabad Deletes Addition u/s 133A Relying on S. Khader Khan Son | Shambhu Prasad Rastogi v. ITO (ITA No. 66/Alld/2023)

17 Feb 2026 | 72 Views

Salary & Interest to Partners Cannot Be Disallowed If Authorized by Valid Rectified Partnership Deed — ITAT Allahabad Remands Matter for Verification | Neeraj Gas Movers v. ITO (ITA No. 55/Alld/2023)

17 Feb 2026 | 58 Views

Reference to DVO Mandatory When Stamp Value is Disputed — ITAT Allahabad Remands Capital Gains Assessment u/s 50C(2) | Mohammad Nazim v. ITO (ITA No. 30/Alld/2023)

17 Feb 2026 | 84 Views

Unpaid Service Tax Not Disallowable u/s 43B If No Deduction Claimed — ITAT Allahabad Deletes Addition; Partial Relief on Ad-hoc Expense Disallowances | Anil Kumar Gupta v. DCIT (ITA No. 18/Alld/2023)

17 Feb 2026 | 49 Views

Ex-Parte Dismissal by CIT(A) Without Speaking Order Set Aside — ITAT Allahabad Remands Matter for Fresh Adjudication under Section 250(6) | Denial of Section 11 Exemption Due to Form 10B Issue | Acharya Dharamchandradeo Medical & Research Trust v. DCIT (CPC), ITA No. 58/Alld/2023

17 Feb 2026 | 52 Views

Ex-Parte Dismissal Without Merits Invalid under Section 250(6): ITAT Allahabad Restores Appeal in Syed Shoeb Ashraf v. ITO

17 Feb 2026 | 55 Views

CIT(A) Cannot Confirm Additions Ex-Parte Without Independent Findings: ITAT Allahabad Restores Case for Fresh Adjudication — Smt. Swatantra Mishra v. ITO

17 Feb 2026 | 51 Views

Rectification under Section 154 Permissible for Exemption Claim u/s 10(38): ITAT Allahabad Restores LTCG Taxation Dispute for Fresh Examination — Dr. Aroti Ghosh v. ITO

17 Feb 2026 | 56 Views

Ex-Parte CIT(A) Order & Best-Judgment Assessment u/s 144 Set Aside for Lack of Proper Opportunity — ITAT Allahabad Remands Matter for De-Novo Assessment | Sanjay Kesarwani v. ITO (ITAT)

17 Feb 2026 | 113 Views

Free CA Inter Advanced Accounting Consolidation Revision Batch (AS 21, AS 23, AS 27) – Starts 23 Feb 2026 | 7 Classes | CA Akash Malhotra

16 Feb 2026 | 384 Views

Unexplained Cash Credit on Cash Deposits from Dairy Business – ITAT Delhi Partly Sustains Addition under Section 68 in Vinay Kumar vs ITO (AY 2006-07)

16 Feb 2026 | 171 Views

ITAT Allahabad: Ex-Parte NFAC Order Set Aside — Matter Remanded Where Legal Grounds on Reassessment, Limitation and Section 69A Addition Not Examined | Jitendra Kesarwani vs ITO (AY 2010-11)

16 Feb 2026 | 92 Views

ITAT Allahabad Remands Section 69A Addition on Demonetization Cash Deposits — Agricultural Income & KCC Source to Be Verified | Mohammad Irfan Jafri vs ITO (AY 2017-18)

16 Feb 2026 | 131 Views

ITAT Allahabad: After Rejection of Books u/s 145(3), Gross Profit Must Be Estimated on Reasonable Basis — Average of Past and Subsequent Year GP Adopted | Jai Bajrang Gur Bhandar vs ITO (AY 2017-18)

16 Feb 2026 | 139 Views

ITAT Allahabad Remands Additions on Section 50C, Depreciation & 26AS Mismatch — Ex-Parte NFAC Order Set Aside for De Novo Assessment | Rajesh Kumar Singh vs ITO (AY 2016-17)

16 Feb 2026 | 94 Views

ITAT Allahabad Sets Aside Ex-Parte Dismissal in Demonetization Cash Deposit Case — Matter Remanded for Fresh Decision on Merits | Sunil Kumar vs ITO (AY 2017-18)

16 Feb 2026 | 97 Views

Ex-Parte NFAC Dismissal Set Aside for Non-Compliance — ITAT Allahabad Grants Fresh Opportunity in Pawan Tiwari vs. ITO, Sultanpur (AY 2017-18)

16 Feb 2026 | 91 Views

Ex-Parte NFAC Order Set Aside for Non-Compliance — ITAT Allahabad Grants Fresh Opportunity to Co-operative Society in Malwan Kisan Sewa Sahkari Samiti Ltd. vs. ITO, Fatehpur (AY 2017-18)

16 Feb 2026 | 102 Views

Ex-Parte NFAC Dismissal for Non-Compliance Set Aside — ITAT Allahabad Restores Reassessment Case on Cash Deposits in Prabhu Naraian Tiwari vs. ITO, Mirzapur (AY 2011-12)

16 Feb 2026 | 96 Views

Penalty under Section 270A Cannot Be Levied on Estimated Income Without Misreporting — ITAT Allahabad Deletes Penalty in Ajit Tripathi vs. NFAC (AY 2017-18)

16 Feb 2026 | 130 Views

NFAC Ex-Parte Dismissal for Non-Compliance Set Aside — ITAT Allahabad Restores Appeal in Rakesh Kumar Singh vs. DCIT/ACIT-3, Mirzapur (AY 2016-17)

16 Feb 2026 | 80 Views

Ex-Parte NFAC Dismissal for Non-Prosecution Set Aside — ITAT Allahabad Restores Section 69 Addition Case in Ram Bodh Singh vs. ITO, Pratapgarh (AY 2012-13)

16 Feb 2026 | 76 Views

NFAC Ex-Parte Dismissal Set Aside — ITAT Allahabad Restores Reassessment Appeal in Shesh Nath Singh vs. DCIT, Allahabad (AY 2010-11)

16 Feb 2026 | 73 Views

Past Savings Deposited During Demonetization — ITAT Allahabad Restores Section 69A Addition Case for Fresh Examination in Manjushree Dubey vs. ITO-1(3), Allahabad (AY 2017-18)

16 Feb 2026 | 85 Views

Belated Audit Report Filed Before Assessment Must Be Considered — ITAT Allahabad Sets Aside Best-Judgment Assessment in Pradeep Kumar Kesharwani vs. ITO, Ward-2(2), Prayagraj (AY 2017-18)

16 Feb 2026 | 77 Views

Agricultural Income Claim Cannot Be Rejected Without Proper Verification — ITAT Allahabad Restores Section 69A Addition Case in Ram Krishna Shukla vs. Addl. JCIT(A), Patna (AY 2017-18)

16 Feb 2026 | 65 Views

Belated Audit Report Filed Before Assessment Must Be Considered — ITAT Allahabad Sets Aside Best-Judgment Assessment in Pradeep Kumar Kesharwani vs. ITO, Ward-2(2), Prayagraj (AY 2017-18)

16 Feb 2026 | 70 Views

TAT Allahabad: Demonetization Cash Deposits by Petrol Pump Cannot Be Treated as Unexplained u/s 69A Without Proper Verification — Matter Remanded for Fresh Assessment | Shri Ganesh Bio Diesel Kisan Sewa Kendra vs ITO (AY 2017-18)

16 Feb 2026 | 84 Views

Enhancement Without Notice u/s 251(2) Invalid — ITAT Allahabad Sets Aside Ex-Parte Demonetization Deposit Addition u/s 69A in Vikash Kumar vs. ITO Ward-3(2), Mirzapur (ITA No.45/ALLD/2024, AY 2017-18)

16 Feb 2026 | 69 Views

Section 68 Addition on Plot Booking Advances Remanded — ITAT Allahabad Holds Ex-Parte Appellate Order Unsustainable Where Company Had Closed Operations in Unisun Housing Company Ltd. vs. ITO Ward-2(3), Allahabad (ITA No.30/ALLD/2024, AY 2006-07)

16 Feb 2026 | 54 Views

ITAT Allahabad Remands Best-Judgment Assessment u/s 144 for Fresh Examination of Sundry Creditors, Advances and NP Addition — SPS Automobiles vs ITO (AY 2015-16)

16 Feb 2026 | 61 Views

Bank Deposits of Business Correspondent Handling Customer Funds Require Verification — ITAT Allahabad Sets Aside Addition u/s 69 & 115BBE in Suraj Kumar Tiwari vs. ITO Ward-1(5), Bhadohi (ITA No.35/ALLD/2024, AY 2017-18)

16 Feb 2026 | 66 Views

Entire Bank Deposits Cannot Be Taxed as Unexplained When Linked to Business Receipts — ITAT Allahabad Orders De Novo Assessment in Suneel Kumar Gupta vs. ITO Ward-2(2)(5), Banda (ITA No.46/ALLD/2024, AY 2017-18)

16 Feb 2026 | 76 Views

Bank Deposits of Employer’s Business Receipts Cannot Be Taxed as Employee’s Income Without Proper Enquiry — ITAT Allahabad Remands Section 69A Addition in Shyamlo Datt Shukla vs. ITO Ward-2(3), Allahabad (ITA No.29/ALLD/2024, AY 2012-13)

16 Feb 2026 | 67 Views

NFAC Cannot Dismiss Appeals Ex-Parte Without Deciding Capital Gains Issues — ITAT Allahabad Restores LTCG Dispute on Property Sale in Abhay Narayan Pandey vs. ACIT Circle-1(1), Allahabad (ITA Nos.42 & 43/ALLD/2024, AYs 2012-13 & 2017-18)

16 Feb 2026 | 66 Views

Ex-Parte Reassessment with Multiple Additions on Property Purchase Set Aside — ITAT Allahabad Grants Fresh Opportunity in Shakeel Hussain vs. ACIT (NFAC), Delhi (ITA No.31/ALLD/2024, AY 2015-16)

16 Feb 2026 | 60 Views

Section 115BBE Cannot Apply to Surplus of Educational Fees — ITAT Allahabad Allows Rectification u/s 154 in Saraswati Vidhya Mandir Inter College vs. ITO Ward-2(2)(5), Banda (ITA No.69/ALLD/2024, AY 2017-18)

16 Feb 2026 | 66 Views

Ex-Parte Reassessment for Bank Deposits Set Aside — ITAT Allahabad Grants Fresh Opportunity in Santosh Kumari Sahu vs. ITO (NFAC), Delhi (ITA No.44/ALLD/2024, AY 2017-18)

16 Feb 2026 | 74 Views

Demonetization Deposits & Bank Credits Cannot Be Added Without Verifying Portal Submissions — ITAT Allahabad Remands Case Where “Cash Transaction-2016” Compliance Ignored in Sachidanand Rai vs. ITO 1(4), Bhadohi (ITA No.11/ALLD/2024, AY 2017-18)

16 Feb 2026 | 62 Views

Wrong Reporting in Tax Audit Report Causing Double Taxation u/s 143(1) Requires Fresh Verification — ITAT Allahabad Remands CPC Adjustment Case in S.P.S. Automobiles vs. ITO Ward-1(5), Prayagraj (ITA No.106/Alld/2024, AY 2021-22)

16 Feb 2026 | 72 Views

High-Pitched Ex-Parte Assessment u/s 144 for Demonetization Cash Deposits Set Aside — ITAT Allahabad Grants Fresh Opportunity in Ramesh Stone Crusher Co. vs. ACIT-3, Mirzapur (ITA No.38/ALLD/2024, AY 2017-18)

16 Feb 2026 | 62 Views

Agricultural Income from Sale of Eucalyptus Trees Cannot Be Rejected Solely for Lack of Formal Books — ITAT Allahabad Orders Fresh Verification in Ramesh Chandra Dwivedi vs. ITO Ward-2(1), Allahabad (ITA No.2/ALLD/2024, AY 2018-19)

16 Feb 2026 | 88 Views

Ex-Parte NFAC Order Without Hearing Unsustainable — ITAT Allahabad Remands Demonetization Jewellery Sale Case in Preeti Gupta vs. ITO-3(2), Mirzapur (ITA No.129/Alld/2023, AY 2017-18)

16 Feb 2026 | 62 Views

NFAC Order Ignoring Uploaded Evidence Violates Natural Justice — ITAT Allahabad Remands NRI Investment & Bank Deposit Case in Mohammad Sahadat Ali vs. ITO (NFAC), Delhi (ITA Nos.147 & 148/ALLD/2024, AYs 2013-14 & 2014-15)

16 Feb 2026 | 93 Views

ITAT Delhi: Addition u/s 68 Cannot Survive When Seized Ledger & Receipts Prove Loan Repayment – New Link Overseas Finance Ltd vs DCIT (AY 2011-12),

16 Feb 2026 | 55 Views

Bank Account Mapped to Firm’s PAN but Belonging to Proprietor Requires Fresh Verification — ITAT Allahabad Remands Additions u/s 69A in M/s Auto King vs. ITO Ward-1(1), Allahabad (ITA Nos.145 & 146/ALLD/2024, AYs 2015-16 & 2018-19)

16 Feb 2026 | 54 Views

Suppressed Sales & Unaccounted Purchases Additions Largely Unsustainable Without Correlated Seized Evidence — ITAT Allahabad Partly Upholds Relief in M/s Kesarwani & Co. vs. JCIT (Central Circle), Allahabad (ITA Nos. 393 & 429/ALLD/2014, AY 2010-11)

16 Feb 2026 | 59 Views

Fraudulently Opened Bank Account Cannot Be Taxed in Victim’s Hands — ITAT Allahabad Deletes ₹18.32 Crore Addition; Subsequent Year Remanded in Chandra Bhawan vs. ITO Ward-2(5), Kaushambi (ITA Nos. 41/ALLD/2024 & 141/ALLD/2023, AYs 2016-17 & 2017-18)

16 Feb 2026 | 60 Views

Derivative Trading Loss Must Be Allowed to Set Off Against Derivative Trading Income — Classification in Return Not Determinative: ITAT Allahabad in Arup Banerji vs. DCIT Circle-1, Allahabad (ITA No.80/ALLD/2024, AY 2014-15)

16 Feb 2026 | 74 Views

Alleged Suppressed Sales & Unaccounted Purchases Based on Seized Material Not Sustainable Without Correlation — ITAT Allahabad Upholds Major Relief in ACIT vs. M/s Kesarwani & Co., Allahabad (ITA Nos. 393 & 429/ALLD/2014, AY 2010-11)

16 Feb 2026 | 67 Views

After Rejection of Books, No Separate Additions Permissible — ITAT Allahabad Estimates Contract Profit @ 6% and Deletes Additions u/s 69A & 40(a)(ia) in M/s Nagendra Rai vs. ACIT, Mirzapur (AYs 2009-10 & 2010-11)

16 Feb 2026 | 75 Views

Opening Trade Creditors Not Taxable & DVO Report Under Section 142A Not Binding Without Independent Application of Mind — ITAT Allahabad in M/s Kesarwani Zarda Bhandar vs. JCIT (Central Circle), Allahabad (ITA Nos. 80, 89–93/ALLD/2023, AYs 2004-05 to 2009-10)

16 Feb 2026 | 132 Views

Reassessment Notice Issued to Deceased Person Is Void Ab Initio — ITAT Allahabad Quashes Addition of ₹28.21 Lakh in Hands of Legal Heir in Late Anand Jeewan Verma (L/H Amit Verma) vs. ITO Ward-1(1), Allahabad (ITA No.24/ALLD/2024, AY 2009-10)

16 Feb 2026 | 76 Views

Opening Balances of Sundry Creditors Cannot Be Taxed u/s 68 in Subsequent Year — ITAT Allahabad Orders Verification in M/s Baba Builders vs. ACIT Circle-II, Allahabad (ITA No.350/Alld/2015, AY 2011-12)

16 Feb 2026 | 127 Views

Ex-Parte Addition of ₹1.15 Crore u/s 69A for Cash Deposits Set Aside — ITAT Allahabad Grants Fresh Opportunity Considering Illiteracy & COVID Constraints in Jitendra Kumar vs. ITO Ward-2(2), Banda (ITA Nos.32 & 33/ALLD/2024, AY 2017-18)

16 Feb 2026 | 71 Views

Demonetization Cash Deposits by Cold Storage Firm Remanded for Verification — Valid 143(2) Notice Based on PAN Jurisdiction Upheld in Maa Sharda Cold Storage vs. ITO Ward-2(5), Allahabad (ITA No.04/ALLD/2024, AY 2017-18)

16 Feb 2026 | 58 Views

Addition @ 8% of Bank Deposits u/s 44AD Without Opportunity Set Aside — ITAT Allahabad Restores Case Despite NFAC Dismissal on Technical Grounds in Guddu Kumar Gupta vs. ACIT/ITO (NFAC), Delhi (ITA Nos.59 & 70/ALLD/2024, AY 2013-14)

16 Feb 2026 | 69 Views

Estimation of Profit After Rejection of Books Must Follow Past History — Arbitrary 8% NP Rate on Contract Receipts Rejected by ITAT Allahabad in DCIT vs. Shri Shakeel Haider, Amethi (AYs 2011-12 & 2012-13)

16 Feb 2026 | 114 Views

Revised Return Filed to Correct Accountant’s Error Requires Examination of Books — ITAT Allahabad Orders De Novo Assessment in Ayush Jaiswal vs. NFAC (ITA No.20/ALLD/2024, AY 2020-21)

16 Feb 2026 | 75 Views

Old Trade Creditors Cannot Be Treated as Bogus & DVO Report Not Binding Without Considering Objections — ITAT Allahabad Grants Partial Relief in M/s Kesarwani Zarda Bhandar vs. JCIT Central Circle, Allahabad (ITA Nos. 80, 89–93/ALLD/2023, AYs 2004-05 to 2009-10)

16 Feb 2026 | 80 Views

Demonetization Cash Deposits May Be Business Receipts — ITAT Allahabad Remands for Verification; Section 44AD May Apply in Aulad Husain vs. CIT(A), Delhi (ITA No.39/ALLD/2024, AY 2017-18)

16 Feb 2026 | 95 Views

Delay Due to Counsel’s Negligence Should Not Defeat Substantive Justice — ITAT Allahabad Restores Salary Case for Statutory Deductions in Anurag Jaiswal vs. ITO-2(1), Allahabad (ITA No.77/ALLD/2024, AY 2020-21)

16 Feb 2026 | 60 Views

No Addition for Alleged Suppressed Production Without Rejection of Books or Evidence of Unaccounted Sales — ITAT Allahabad Dismisses Revenue’s Appeal in DCIT/ACIT Central Circle vs. M/s Kesarwani Zarda Bhandar (AYs 2011-12 & 2012-13)

16 Feb 2026 | 52 Views

Additions for Alleged Suppressed Production Unsustainable Without Concrete Evidence — ITAT Allahabad Upholds Deletion in ACIT/DCIT Central Circle, Allahabad vs. M/s Kesarwani Zarda Bhandar (AYs 2011-12 & 2012-13)

16 Feb 2026 | 54 Views

Cash Deposits from Presumptive Business Cannot Be Taxed as Unexplained When Similar Income Accepted in Earlier Years — ITAT Allahabad Applies Consistency Principle in Amit Chopra vs. ITO-1(1), Allahabad (ITA No.34/ALLD/2024, AY 2011-12)

16 Feb 2026 | 116 Views

Ex-Parte Dismissal by NFAC Without Considering Physical Submissions & Remand Report Violates Natural Justice — ITAT Allahabad Restores Appeal in Rohit vs. ITO, Ambedkar Nagar (ITA No.102/ALLD/2024, AY 2012-13)

16 Feb 2026 | 64 Views

Bank Account Linked to PAN but Belonging to Proprietorship of Father — Additions for Cash Deposits Set Aside for Verification: ITAT Allahabad in Rahul Sharma vs. ITO Ward-3(2), Mirzapur (ITA No.98/ALLD/2024, AY 2017-18)

16 Feb 2026 | 66 Views

Interactive Session on Labour Codes

15 Feb 2026 | 480 Views

Appeal Dismissed for Inordinate Delay Without Sufficient Cause — ITAT Allahabad in Shalimar Powerloom Textiles vs. ITO, Ward-1(5), Allahabad (AY 2012-13)

14 Feb 2026 | 165 Views

Addition for Cash Deposits under Section 69A Set Aside as NFAC Ex-Parte Order Restored — Surendra Kumar vs. ITO-2(3), Allahabad (ITAT Allahabad)

14 Feb 2026 | 157 Views

CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding Legal Grounds — ITAT Allahabad Restores Section 56(2)(x) Agricultural Land Case in Rajman vs. ITO Ward-3, Ambedkar Nagar (ITA No.79/ALLD/2024, AY 2018-19)

14 Feb 2026 | 177 Views

Ex-Parte NFAC Order Confirming Section 68 Addition Set Aside — ITAT Allahabad Restores Appeal in Ramdas vs. DCIT, Circle-1, Allahabad (AY 2014-15)

14 Feb 2026 | 141 Views

Presumptive Tax under Section 44AE Upheld for Truck Income but Commission Deposits Remanded — ITAT Allahabad in Dilshad Husain vs. ACIT, Circle-1, Allahabad (AYs 2009-10 & 2011-12)

14 Feb 2026 | 153 Views

Demonetization Cash Deposits Addition under Section 69A Set Aside — ITAT Allahabad Grants Fresh Opportunity in Pushpendra Bahadur Singh vs. ITO, Mirzapur (AY 2017-18)

14 Feb 2026 | 200 Views

Ex-Parte NFAC Order Set Aside for Lack of Opportunity — ITAT Allahabad Restores Appeal in M/s Dibya Construction Co. vs. DCIT, Circle-3, Mirzapur (AY 2014-15)

14 Feb 2026 | 152 Views

Cash Deposits During Demonetization Treated as Undisclosed Income Set Aside — Lokhit Gram Vikas Seva Samiti vs. ITO (Exemption), Allahabad (ITAT Allahabad)

14 Feb 2026 | 172 Views

Capital Introduction, Unsecured Loans & Demonetization Cash Deposits — ITAT Allahabad Orders Fresh Verification of Evidence in Vipin Gupta vs. ITO Ward-2(3), Allahabad (ITA No.88/ALLD/2024, AY 2017-18)

14 Feb 2026 | 129 Views

Ex-Parte Assessment for Cash Deposits Set Aside and Matter Remanded for Fresh Adjudication — Smt. Iris Henry vs. ITO, Ward-1(2), Allahabad (ITAT Allahabad)

14 Feb 2026 | 111 Views

Cash Deposits in Joint/Personal Accounts Cannot Be Taxed Without Examining Ownership — ITAT Allahabad Restores Appeal in Vijay Singh vs. ITO-1(5), Allahabad (ITA No.113/ALLD/2024, AY 2017-18)

14 Feb 2026 | 89 Views

Ex-Parte Reassessment on Bank Deposits Set Aside — ITAT Allahabad Remands Case Where Section 68 Applied Without Books Evidence in Sushil Kumar Mishra vs. DCIT Circle-1, Allahabad (ITA No.128/ALLD/2024, AY 2011-12)

14 Feb 2026 | 98 Views

Pawned Jewellery Found in Relative’s Locker — Income Taxable in Hands of Real Beneficiary, Not License Holder Alone: ITAT Allahabad in Smt. Laxmi Devi vs. ACIT/DCIT (Central Circle), Allahabad (ITA Nos.42–44/Alld/2023, AYs 2013-14 to 2015-16)

14 Feb 2026 | 137 Views

Reassessment on Alleged Excess Bank Deposits Set Aside — ITAT Allahabad Orders Fresh Examination Where Non-Compliance Prevented Reconciliation in Shyam Babu Kesarwani vs. ITO Ward-2(5), Kaushambi (ITA No.110/ALLD/2024, AY 2012-13)

14 Feb 2026 | 79 Views

Additions for Bank Transactions Linked to Duplicate PAN Set Aside — ITAT Allahabad Orders Fresh Assessment in Rajesh Kumar vs. NFAC, Delhi (ITA No.143/ALLD/2024, AY 2017-18)

14 Feb 2026 | 79 Views

Ex-Parte Dismissal of Appeal and Disallowance of Expenses under Section 57 Set Aside in the Interest of Natural Justice — Daraganj Gramodyog Vikas Sansthan vs. ITO (Exemption), Allahabad (ITAT Allahabad)

14 Feb 2026 | 98 Views

Additions Based on Staff “Observations” and Demonetization Deposits Set Aside — ITAT Allahabad Orders Fresh Assessment in Rajendra Tripathi vs. ITO Ward-1(4), Maharajganj (ITA No.100/ALLD/2024, AY 2017-18)

14 Feb 2026 | 89 Views

Cash Deposits Treated as Unexplained Income Remanded for Fresh Examination — Awadhesh Kant Tripathi vs. ITO, Ward-1(1), Allahabad (ITAT Allahabad)

14 Feb 2026 | 86 Views

Cash Deposits Cannot Be Treated as Unexplained When Income Declared u/s 44AD — ITAT Allahabad Deletes Addition in Panna Lal Prajapati vs. ITO Ward-3(2), Mirzapur (ITA No.87/ALLD/2024, AY 2011-12)

14 Feb 2026 | 145 Views

DVO Report Can Trigger Reassessment, but No Addition if Valuation Difference is Within Tolerance — ITAT Allahabad Deletes Addition u/s 69 in Om Prakash Singh vs. ACIT, Central Circle, Allahabad (ITA No.114/Alld/2023, AY 2017-18)

14 Feb 2026 | 91 Views

Inflated Turnover in Revised Return Filed for Tender Qualification Requires Fresh Verification — ITAT Allahabad Remands Case in M/s N. Chaurasia Associates vs. ACIT Circle-3, Mirzapur (ITA Nos. 29 & 41/ALLD/2019, AY 2014-15)

14 Feb 2026 | 88 Views

Addition for Suppressed Sales & Alleged Unaccounted Purchases Unsustainable Without Corroborative Evidence — ACIT, Allahabad vs. M/s Kesarwani & Co. (ITAT Allahabad)

14 Feb 2026 | 93 Views

Reassessment Based on Form 16A Discrepancy Valid, but Addition for Alleged Undisclosed Receipts Deleted — ITAT Allahabad in M/s Deora Electric Works vs. DCIT Circle-1, Allahabad (ITA Nos.99 & 101/Alld/2020, AY 2009-10)

14 Feb 2026 | 79 Views

Demonetization Cash Deposits from Petrol Pump Sales Cannot Be Treated as Unexplained Without Disproving Books — ITAT Allahabad Deletes Addition u/s 69A in Asha Tewari vs. ITO Maharajganj (ITA No.75/ALLD/2024, AY 2017-18)

14 Feb 2026 | 106 Views

Profit Estimation in Survey Cases — ITAT Allahabad Fixes 3.5% Net Profit for Sub-Contractor After Rejection of Books u/s 145(3) in M/s Jyoti Erectors Pvt. Ltd. vs. DCIT Circle-2, Allahabad (ITA No.77/ALLD/2020, AY 2016-17)

14 Feb 2026 | 98 Views

Section 44AD Not Applicable to Co-operative Society — ITAT Allahabad Sets Aside Best Judgment Assessment on Demonetization Deposits in Itaili Sadhan Sahkari Samiti Ltd. vs. ITO-2(4), Fatehpur (ITA No.58/ALLD/2024, AY 2017-18)

14 Feb 2026 | 73 Views

Revised Return Filed with Inflated Turnover for Tender Qualification Requires Verification — ITAT Allahabad Remands Assessment in ACIT Circle-3, Mirzapur vs. M/s N. Chaurasia Associates, Sonebhadra (ITA Nos. 41 & 29/ALLD/2019, AY 2014-15)

14 Feb 2026 | 73 Views

Accumulation of Income Without Form 10 — ITAT Allahabad Restores Matter for Verification of Compliance u/s 11(2) & 11(5) in Hindi Sahitya Sammelan vs. ITO (Exemption), Allahabad (ITA No.123/ALLD/2024, AY 2013-14)

14 Feb 2026 | 68 Views

Reopening Based on Form 16A–P&L Discrepancy Upheld, but Addition for Alleged Undisclosed Receipts Deleted — ITAT Allahabad in DCIT Circle-1, Allahabad vs. M/s Deora Electric Works (ITA Nos.99 & 101/Alld/2020, AY 2009-10)

14 Feb 2026 | 73 Views

Estimation of Profit After Rejection of Books u/s 145(3) — ITAT Allahabad Reduces Net Profit Rate from 2% to 0.7% in Livestock Trading Case of Ataul Mustafa vs. DCIT Circle-2, Allahabad (ITA No.84/ALLD/2023, AY 2013-14)

14 Feb 2026 | 74 Views

Additions Based on Disputed Bank Account Ownership Set Aside — ITAT Allahabad Orders Verification of Real Operator/Beneficiary in Amresh Kumar Singh vs. ITO Ward-2(1), Allahabad (ITA Nos.108 & 109/Alld/2024, AYs 2011-12 & 2012-13)

14 Feb 2026 | 105 Views

Reassessment u/s 147 & Addition u/s 69 on Auto-Sweep Fixed Deposits Set Aside — ITAT Allahabad Orders De Novo Assessment in Alfalah Educational & Welfare Society vs. Assessment Unit, ITD, Delhi (ITA No.144/ALLD/2024, AY 2015-16)

14 Feb 2026 | 66 Views

ITAT Allahabad Remands Additions for Capital Gains, Donation, and Cash Deposits: Smt. Ranjana Bajpai vs. DCIT — Fresh Opportunity to Explain Source of Funds

14 Feb 2026 | 65 Views

ITAT Allahabad Restores Registration Plea of Prayag Education Trust: School Activities Must Be Considered for Approval under Sections 12AB and 80G

14 Feb 2026 | 78 Views

ITAT Allahabad Remands Cash Deposit Addition and Deletes Penalty: Chandra Bali Singh vs. ITO — Ex Parte Assessment Set Aside for Fresh Hearing

14 Feb 2026 | 76 Views

ITAT Allahabad Remands Case of Asha Agarwal vs. ITO: Additions under Section 69A Set Aside Due to CIT(A)’s Reliance on Wrong Assessment Year

14 Feb 2026 | 76 Views

ITAT Allahabad Grants Fresh Opportunity in Reassessment Case: Nitrangan Singh Gwal vs. ITO — Cash Deposit Addition Remanded Due to Alleged Bank Fraud

14 Feb 2026 | 66 Views

Condonation of Delay Should Be the Norm: ITAT Allahabad Remands Case of Ariana Charitable Trust vs. ITO (Exemption) — Entire Receipts Cannot Be Taxed Without Allowing Expenditure

14 Feb 2026 | 78 Views

Pawan Kumar Kasaudhan (L/H Poonam Gupta) vs ITO, Sultanpur – ITAT Allahabad Sets Aside Ex-Parte Reassessment under Section 148 for Violation of Section 250(6)

12 Feb 2026 | 126 Views

Allahabad Development Authority vs ACIT (Exemption) – ITAT Allahabad on Section 11 Exemption, Proviso to Section 2(15) & Taxability of Government Grants (AY 2014-15 to 2016-17)

12 Feb 2026 | 104 Views

Ex-Parte Assessment & 8% Profit Addition Set Aside – ITAT Allahabad Remands Case for Fresh Decision under Section 250(6) in Vishvanath vs ITO (ITA No.159/Alld/2024, A.Y. 2017-18)

12 Feb 2026 | 98 Views

Multiple Appeals Dismissed as Infructuous After Opting for Vivad Se Vishwas Scheme, 2024 – ITAT Allahabad in Ashwani Singh vs ITO, NFAC (ITA Nos.93, 94 & 97/Alld/2024, A.Ys. 2014-15 to 2016-17)

12 Feb 2026 | 88 Views

Penalty u/s 270A Withdrawn After Opting for Vivad Se Vishwas Scheme, 2024 – ITAT Allahabad Dismisses Appeal as Withdrawn in Priti Mishra vs ACIT (ITA No.90/Alld/2024, A.Y. 2017-18)

12 Feb 2026 | 83 Views

Ex-Parte Order by CIT(A) Without Deciding on Merits Set Aside by ITAT Allahabad – Smt. Veena Singh vs ACIT (ITA No.85/Alld/2024, A.Y. 2007-08) | Section 250(6) Compliance Mandatory

12 Feb 2026 | 78 Views

No Notice u/s 143(2) Required Where Return Filed Beyond Time – ITAT Allahabad Dismisses Appeal in Surendra Kumar Mishra vs ACIT (ITA No.140/Alld/2023) | Applicability of Hotel Blue Moon & Rajiv Sharma Explained

12 Feb 2026 | 103 Views

Unsecured Loans from Husband and Third Party Upheld as Unexplained u/s 69A – Depreciation Allowed on Assets Purchased in Spouse’s Name | ITAT Allahabad in Pooja Grover vs DCIT (ITA No.140/Alld/2024, A.Y. 2017-18)

12 Feb 2026 | 128 Views

Ex-Parte Order by CIT(A) Without Deciding on Merits Set Aside by ITAT Allahabad – Smt. Veena Singh vs ACIT (ITA No.85/Alld/2024, A.Y. 2007-08) | Section 250(6) Compliance Mandatory

12 Feb 2026 | 92 Views

Rejection of Books u/s 145(3) Upheld but Net Profit Reduced to 3.5% for Electrical Contractor – ITAT Allahabad in M/s Deora Electric Works vs JCIT (ITA No.637/ALLD/2014, A.Y. 2010-11)

12 Feb 2026 | 98 Views

Opening Capital Cannot Be Taxed u/s 68/69A Without Evidence – ITAT Allahabad Deletes ₹55.51 Lakh Addition in Dhirendra Singh vs ITO (ITA No.133/ALLD/2024, A.Y. 2015-16) | Validity of 143(2) Notice Examined

12 Feb 2026 | 88 Views

Employees’ PF/ESI Paid 1–2 Days Late Disallowed u/s 36(1)(va) – COVID Limitation Order Not Applicable | ITAT Allahabad Follows Checkmate Services in SBW Udyog Ltd vs DCIT (ITA No.27/Alld/2024, A.Y. 2021-22)

12 Feb 2026 | 80 Views

Appeal Dismissed as Withdrawn After Opting for Vivad Se Vishwas Scheme, 2024 – ITAT Allahabad in Shiv Ganga Vidya Mandir vs ITO (Exemption) (ITA No.76/Alld/2024, A.Y. 2010-11)

12 Feb 2026 | 91 Views

Ex-Parte Assessment u/s 144 and Additions u/s 68 & 69 Set Aside for Fresh Adjudication – ITAT Allahabad in Saurabh Rastogi vs DCIT (ITA No.194/Alld/2024, A.Y. 2019-20)

12 Feb 2026 | 83 Views

Best Judgment Assessment u/s 144 for Demoneti¬zation Cash Deposits Remanded – ITAT Allahabad Restores Matter in New Jai Durga Enterprises vs ITO (ITA No.40/Alld/2024, A.Y. 2017-18)

12 Feb 2026 | 156 Views

Penalty u/s 272A(1)(d) for Non-Compliance of 142(1) Notices Remanded – ITAT Allahabad Sets Aside Non-Speaking Order in Nav Nirman vs DCIT (ITA No.188/Alld/2024, A.Y. 2018-19) | Section 250(6) Compliance Reiterated

12 Feb 2026 | 83 Views

Unexplained Investment u/s 69 in Car Purchase Remanded for Fresh Adjudication – ITAT Allahabad Sets Aside Ex-Parte Order in Manoj Kumar Soni vs ITO (ITA No.187/Alld/2024, A.Y. 2016-17)

12 Feb 2026 | 73 Views

Ex-Parte Reassessment u/s 147/144B and Addition u/s 69A Set Aside for Lack of Opportunity – ITAT Allahabad Remands Case in Yogesh Chandra Nishad vs Assessment Unit (ITA No.183/Alld/2024, A.Y. 2018-19)

12 Feb 2026 | 75 Views

Ex-Parte Dismissal of TDS Appeal under Sections 201(1) & 201(1A) Set Aside for Non-Speaking Order – ITAT Allahabad Restores Matter to CIT(A)

12 Feb 2026 | 138 Views

Ex-Parte Reassessment and Non-Speaking Appellate Orders Set Aside for Violation of Section 250(6) – ITAT Allahabad Restores Matter for De Novo Assessment

12 Feb 2026 | 72 Views

Addition for Alleged Unexplained Investment in Car Purchase Set Aside and Matter Remanded for Verification of Loan Utilisation – ITAT Allahabad

12 Feb 2026 | 56 Views

Ex-Parte Assessment for Demonetisation Cash Deposits and Dismissal of Appeal on Limitation Set Aside for Lack of Opportunity – ITAT Allahabad Remands Matter

12 Feb 2026 | 70 Views

Appeal Dismissed as Withdrawn on Opting for Vivad Se Vishwas Scheme, 2024 – ITAT Allahabad in Surja Devi v. Income Tax Officer, Pratapgarh (ITA No.5/Alld/2024, A.Y. 2014-15, Order dated 20.05.2025)

12 Feb 2026 | 71 Views

Appeal Dismissed as Infructuous on Opting for Vivad Se Vishwas Scheme, with Liberty to Seek Restoration if Settlement Fails – ITAT Allahabad

12 Feb 2026 | 127 Views

Section 11 Exemption Not Available for Assessment Year Prior to Grant of Registration under Section 12AA – ITAT Allahabad Upholds Denial of Charitable Exemption

12 Feb 2026 | 82 Views

Sale of Open / Adjacent Land Without Residential Building Not Eligible for Section 54 Exemption – ITAT Allahabad Upholds Disallowance

12 Feb 2026 | 61 Views

Ex-Parte Dismissal of Appeals in Search-Related Assessments for Multiple Years Set Aside for Violation of Natural Justice – ITAT Allahabad Remands Matters to CIT(A)

12 Feb 2026 | 61 Views

Ex-Parte Assessment for Unexplained Cash Deposits under Section 69A Set Aside in Interest of Justice, with Costs Imposed for Non-Compliance – ITAT Allahabad

12 Feb 2026 | 54 Views

Ex-Parte Appellate Orders and Additions Based on Technical Defaults and DVO Report Set Aside – ITAT Allahabad Remands Matters for Fresh Adjudication

12 Feb 2026 | 62 Views

Ex-Parte Assessment and Appellate Orders Passed Without Grant of Reasonable Opportunity Set Aside – ITAT Allahabad Restores Matter for De Novo Assessment

12 Feb 2026 | 85 Views

Unexplained Investment Admitted During Survey Taxable under Section 69/69B at Penal Rate u/s 115BBE Despite Subsequent Tax Payment – ITAT Allahabad

12 Feb 2026 | 61 Views

Reassessment under Sections 147/148 Upheld but Matter Remanded for De Novo Assessment Due to Dual PAN and Bank Deposits Dispute – ITAT Allahabad in Jai Maa Durga Traders v. CIT(A) (ITA No.124/ALLD/2024, A.Y. 2012-13, Order dated 01.05.2025)

12 Feb 2026 | 72 Views

Suppressed Production Addition Based on Hypothetical Yield and Without Rejection of Books Held Invalid in Search Assessment – Principle of Consistency Reaffirmed | Kesarwani Zarda Bhandar v. JCIT

12 Feb 2026 | 93 Views

Additions for Alleged Suppressed Production Without Incriminating Search Material Held Unsustainable – ITAT Applies Consistency and Rejects Arbitrary Yield Estimation | ACIT v. Kesarwani Zarda Bhandar

12 Feb 2026 | 75 Views

Charitable Exemption Cannot Be Denied for Technical Errors in Return and Audit Report – ITAT Allows Exemption to Registered Society | Abhiyan International Samiti v. ITO (Exemption)

12 Feb 2026 | 62 Views

Ex-Parte Assessment and Appellate Orders Passed Without Grant of Opportunity of Hearing Set Aside – Matter Remanded for De Novo Assessment | Seema Pal v. ITO

12 Feb 2026 | 72 Views

Dismissal of Appeal on Limitation Without Considering “Sufficient Cause” Held Unsustainable – Delay to be Condoned Under Section 249(3) | Jan Shiksha Vikash Samiti v. ITO (Exemption)

12 Feb 2026 | 76 Views

Ex-Parte Appellate Order Passed Without Speaking Reasons Held Invalid – Violation of Section 250(6) of Income Tax Act | Israil v. Income Tax Officer

12 Feb 2026 | 61 Views

Ex-Parte Assessment and Appellate Orders Without Grant of Opportunity of Hearing Held Invalid – ITAT Allahabad Remands Matter for De Novo Assessment | Harish Chandra Mishra v. ITO

12 Feb 2026 | 69 Views

Delay in Filing Appeal Due to Medical Condition and COVID-19 Lockdown Deserves Condonation: ITAT Allahabad in Alok Rai v. ITO (NFAC)

12 Feb 2026 | 65 Views

Manual Filing of Appeal Within Limitation Cannot Be Ignored Due to Subsequent E-Filing: ITAT Allahabad in Aroti Ghosh v. ITO

12 Feb 2026 | 63 Views

Penalty under Section 270A Cannot Survive When Quantum Assessment Is Set Aside: ITAT Allahabad in Anurag Jaiswal v. ITO

12 Feb 2026 | 75 Views

Derivative Loss Set-Off Requires Compliance With Section 43(5) Conditions: ITAT Allahabad in Arup Banerji vs DCIT

12 Feb 2026 | 78 Views

Appeals Dismissed as Not Pressed at Assessee’s Request: ITAT Allahabad in Kailash Jaiswal vs ACIT (Central Circle)

12 Feb 2026 | 60 Views

Dismissal of Appeal for Non-Prosecution Without Speaking Order Violates Section 250(6): ITAT Allahabad in Anjanish Kumar Tiwari vs ITO

12 Feb 2026 | 65 Views

Share Capital Addition Under Section 68 Deleted After Proving Identity, Creditworthiness and Genuineness: ITAT Allahabad in Prayag Capitals India Ltd. vs ITO

12 Feb 2026 | 57 Views

Penalty Under Section 271(1)(c) Cannot Survive When Quantum Appeal Is Pending: ITAT Allahabad in Ravindra Nath Patel vs ITO

12 Feb 2026 | 87 Views

Ex-Parte Best Judgment Assessment and Non-Speaking Appellate Order Set Aside: ITAT Allahabad in M/s Anil Kumar Sunil Kumar vs DCIT

12 Feb 2026 | 63 Views

Entire Bank Deposits Cannot Be Treated as Unexplained Money Without Proper Verification: ITAT Allahabad in Deepak Auto Sales vs ITO

12 Feb 2026 | 74 Views

Dismissal of Appeal for Non-Prosecution Without Speaking Order Violates Section 250(6): ITAT Allahabad in Uma Kesharwani vs ITO

12 Feb 2026 | 71 Views

Ex-Parte Reassessment and Appellate Dismissal for Non-Prosecution Set Aside: ITAT Allahabad in Shatrughan Maurya vs Assessment Unit

12 Feb 2026 | 65 Views

Delay in Filing Appeal Due to Medical Reasons Must Be Condoned: ITAT Allahabad in Rakesh Kumar Srivastava vs ITO

12 Feb 2026 | 63 Views

Ex-Parte Best Judgment Assessment and Appellate Dismissal Without Opportunity Set Aside: ITAT Allahabad in Mukesh Kumar Tiwari vs ITO (NFAC)

12 Feb 2026 | 75 Views

Appeal Withdrawn on Opting Vivad Se Vishwas Scheme 2024: ITAT Allahabad in Dharam Pal Singh vs ITO

12 Feb 2026 | 66 Views

Dismissal of Appeal In-Limine Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Kesarwani Brothers vs DCIT

12 Feb 2026 | 52 Views

Ex-Parte Appellate Order Passed Without Proper Service of Notice Set Aside: ITAT Allahabad in Jai Prakash Jaiswal vs CIT(A)

12 Feb 2026 | 57 Views

Addition by Applying Presumptive Profit Rate Without Proper Opportunity Unsustainable: ITAT Allahabad in Anita Devi vs Assessment Unit (Delhi)

12 Feb 2026 | 62 Views

Rejection of Registration Under Sections 12AB and 80G Without Adequate Opportunity Is Unsustainable: ITAT Allahabad in Unique Boond Foundation vs CIT (Exemptions)

12 Feb 2026 | 58 Views

Ex-Parte Dismissal Without Opportunity of Hearing Is Unsustainable: ITAT Allahabad in R.D. Singh Shikshan Seva Sansthan vs ITO (Exemption Ward)

12 Feb 2026 | 52 Views

Revision Under Section 263 Not Sustainable Where AO Has Taken a Plausible View After Due Enquiry: ITAT Allahabad in Kesarwani Zarda Bhandar vs Pr. CIT

12 Feb 2026 | 63 Views

Penalty Under Section 271(1)(c) Cannot Be Decided Before Quantum Appeal: ITAT Allahabad in Dinesh Kumar Pahuja vs ACIT

12 Feb 2026 | 94 Views

Ex-Parte Order Without Speaking Reasons Violates Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order in Ajay Kumar vs ITO

12 Feb 2026 | 57 Views

Interest and Penalty Paid for Delay in Statutory Tax Compliance Not Allowable as Business Expenditure: ITAT Allahabad in Career Coaching (Alld) Pvt. Ltd. v. DCIT/ACIT

10 Feb 2026 | 127 Views

Addition for Cash Deposits Set Aside Where Opportunity Was Denied and CBDT Instruction Ignored: ITAT Allahabad in Shreesh Kumar Tripathi v. ITO

10 Feb 2026 | 160 Views

Ex Parte Estimation of Income and Section 69A Addition Set Aside for Fresh Examination: ITAT Allahabad in Shankar Lal Jaiswal v. ITO

10 Feb 2026 | 130 Views

Addition under Section 69A for Cash Deposits Set Aside Where Non-Compliance Was Due to Counsel’s Death: ITAT Allahabad in Gajendra Kumar v. ITO

10 Feb 2026 | 103 Views

Cash Deposits Explained by School Fee Collections and Agricultural Income Cannot Be Added on Suspicion: ITAT Allahabad in Sudhir Kumar Sharma v. ITO

10 Feb 2026 | 138 Views

Additions on Account of Shortage of Stock, Disallowance of Salary, and Unsecured Loan Sustained: ITAT Allahabad in M/s Mool Raj Vijay Kumar v. DCIT (Central Circle)

10 Feb 2026 | 102 Views

Ex-Parte Order of CIT(A) Set Aside for Violation of Section 250(6) of the Income-tax Act: ITAT Allahabad in Achchhe Lal Yadav (Deceased) L/H Amar Singh Yadav v. ITO

10 Feb 2026 | 105 Views

Ex-Parte Order of CIT(A) Set Aside for Violation of Section 250(6) of the Income-tax Act: ITAT Allahabad in Achchhe Lal Yadav (Deceased) L/H Amar Singh Yadav v. ITO

10 Feb 2026 | 92 Views

Ex-Parte Order of CIT(A) Set Aside for Violation of Section 250(6) of the Income-tax Act: ITAT Allahabad in Achchhe Lal Yadav (Deceased) L/H Amar Singh Yadav v. ITO

10 Feb 2026 | 108 Views

Denial of Adequate Opportunity by CIT(A): ITAT Allahabad Restores Disallowance Issues for Fresh Adjudication | M/s Subhash Stone Industries Pvt. Ltd. vs ACIT

10 Feb 2026 | 102 Views

Violation of Rule 46A by CIT(A): ITAT Allahabad Sets Aside Deletion of ₹8.57 Crore Addition and Orders De-Novo Adjudication | ITO Kannauj vs M/s Pumpset House

10 Feb 2026 | 104 Views

Condonation of Delay Ignored by CIT(A): ITAT Allahabad Restores Appeal in Light of Supreme Court COVID-19 Limitation Extension | Krishna Nand Singh vs NFAC

10 Feb 2026 | 73 Views

Surplus Receipts Held in Fiduciary Capacity Not Taxable as Personal Income: ITAT Allahabad Deletes Additions on Spiritual Teacher of Kriya Yog Ashram – Yogi Satyam vs ITO (AYs 2012-13 to 2016-17)

09 Feb 2026 | 146 Views

Ex-Parte Assessment and Appellate Orders Set Aside for Non-Service of Notices on Designated Email ID: ITAT Allahabad Restores Matter to CIT(A) – Vishnu Kumar Kesarwani vs ITO (AY 2011-12)

09 Feb 2026 | 152 Views

Voluntary Donations Received as Custodian Not Taxable as Personal Income: ITAT Allahabad Allows Appeals in Sanjana vs ITO, Ward-1(5), Allahabad (AYs 2012-13 to 2016-17)

09 Feb 2026 | 133 Views

Exemption under Section 11 Not Available Without Valid Registration under Section 12AA: ITAT Allahabad Dismisses Appeal in Saint Mary’s Educational Society vs ITO (Exemptions) (AY 2018-19)

09 Feb 2026 | 132 Views

Mechanical Approval under Section 153D and Additions Based on Dumb Documents Held Invalid: ITAT Allahabad Decides Ramji Vaish vs DCIT, Central Circle (Search Assessments AYs 2005-06 to 2011-12)

09 Feb 2026 | 132 Views

Ex-Parte Assessment and Appellate Order Set Aside for Lack of Reasonable Opportunity: ITAT Allahabad Restores Matter in Ram Pravesh Singh vs ACIT, Circle-3, Mirzapur (AY 2015-16)

09 Feb 2026 | 124 Views

Search Assessments Vitiated by Mechanical Approval under Section 153D and Estimation Without Incriminating Material: ITAT Allahabad in Subhash Stone Product (P.) Ltd. vs ACIT, Central Circle (AYs 2005-06 to 2011-12)

09 Feb 2026 | 116 Views

Mechanical Approval under Section 153D and Additions Based on Dumb Documents Set Aside: ITAT Allahabad in Jai Maa Sharda Service Station vs ACIT, Central Circle (Search Assessments AYs 2010-11 & 2011-12)

09 Feb 2026 | 122 Views

Mechanical Approval under Section 153D and Additions Based on Dumb Documents Invalid: ITAT Allahabad Decides Group Search Cases in ACIT vs Vijay Stone Product, Sonebhadra (AYs 2005-06 to 2011-12)

09 Feb 2026 | 109 Views

Cash Deposits Treated as Unexplained under Section 69A Upheld: ITAT Allahabad Dismisses Appeal in Sangam Eanta Udyog vs NFAC, Delhi (AY 2015-16)

09 Feb 2026 | 211 Views

Addition under Section 50C/43CA Without Valuation Cell Reference Set Aside: ITAT Allahabad Restores Assessment and Penalty in H.K. Infraventure Pvt. Ltd. vs ACIT, Central Circle (AY 2015-16)

09 Feb 2026 | 99 Views

Addition under Section 50C Without Valuation Reference Not Sustainable: ITAT Allahabad Restores Matter in H. K. Infraventure Pvt. Ltd. vs ACIT / CIT(A), NFAC (AY 2015-16)

09 Feb 2026 | 104 Views

Ex-Parte Reassessment and Penalty Orders Set Aside for Violation of Natural Justice: ITAT Allahabad Restores Quantum and Penalty Issues for Fresh Adjudication – Shervani Sugar Syndicate Ltd. (AY 2012-13)

09 Feb 2026 | 83 Views

Ex-Parte Assessment and Appellate Order Set Aside for Violation of Section 250(6): ITAT Allahabad Restores Matter for De Novo Assessment – Ramanand Gupta vs ITO (AY 2017-18)

09 Feb 2026 | 94 Views

Ex-Parte Appellate Order Set Aside for Lack of Opportunity: ITAT Allahabad Restores Additions under Sections 68, 69, 40A(3) for De Novo Assessment – Manglam Service Station vs ACIT (AY 2017-18)

09 Feb 2026 | 88 Views

Dismissal of Appeal on Limitation Set Aside Applying Liberal Approach to “Sufficient Cause”: ITAT Allahabad Restores Appeal Relying on Katiji Principle – Jiyauddin Khan vs ITO (AY 2015-16)

09 Feb 2026 | 91 Views

Partial Relief by CIT(A) Set Aside for Lack of Opportunity and Non-Compliance with Section 250(6): ITAT Allahabad Restores Matter for De Novo Speaking Order – Vikas Rastogi vs DCIT (AY 2013-14)

09 Feb 2026 | 86 Views

Protective Addition Under Section 68 Cannot Be Converted into Substantive Addition Without Due Process: ITAT Allahabad Deletes Double Taxation of Unsecured Loans – M/s Divya Construction Co. vs DCIT (AY 2013-14)

09 Feb 2026 | 79 Views

Dismissal of Appeal for Non-Prosecution Set Aside for Violation of Natural Justice: ITAT Allahabad Restores Matter for De Novo Assessment – Shirish Jaiswal vs ITO (AY 2017-18)

09 Feb 2026 | 81 Views

Ex-Parte Assessment and Dismissal for Non-Prosecution Set Aside for Lack of Opportunity: ITAT Allahabad Restores Matter for De Novo Assessment – Nav Nirman vs DCIT (AY 2018-19)

09 Feb 2026 | 79 Views

Rejection of Section 12AB Registration Without Adequate Opportunity Unsustainable: ITAT Allahabad Restores Trust’s Application for De Novo Consideration – Grameen Vikas Sansthan vs CIT(E) (AY 2024-25)

09 Feb 2026 | 79 Views

Penalties under Sections 271D & 271E for Cash Loans Set Aside for Fresh Adjudication: ITAT Allahabad Restores Appeals in Santosh Kumar vs ITO, Banda (AY 2017-18)

09 Feb 2026 | 75 Views

Penalties under Sections 271D & 271E for Cash Loans Set Aside for Fresh Adjudication: ITAT Allahabad Restores Appeals in Santosh Kumar vs ITO, Banda (AY 2017-18)

09 Feb 2026 | 79 Views

Ex-Parte Reassessment for Cash Deposits under Sections 147/144 Set Aside: ITAT Allahabad Grants Fresh Opportunity in Sandeep Kumar Pandey vs ITO-1(3), Prayagraj (AY 2019-20)

09 Feb 2026 | 90 Views

Ex-Parte Best Judgment Assessment under Section 144 Set Aside: ITAT Allahabad Grants Fresh Opportunity in Ramendra Singh vs ITO, Ward 4(2)(3), Kannauj (AY 2017-18)

09 Feb 2026 | 87 Views

Ex-Parte Assessment for Cash Deposits Set Aside: ITAT Allahabad Grants Fresh Opportunity in Ram Kumar Maurya vs ITO, Ward-1(5), Bhadohi (AY 2012-13)

09 Feb 2026 | 81 Views

Cash Deposits and Capital Gains to Be Re-Examined: ITAT Allahabad Grants One Final Opportunity in Mohd Ubaid Ansari vs ITO (Faceless) (AY 2015-16)

09 Feb 2026 | 83 Views

Addition under Section 69 Set Aside for Lack of Proper Opportunity: ITAT Allahabad Restores Appeal in Mohammad Ghufran vs ITO-2(5), Kaushambi (AY 2017-18)

09 Feb 2026 | 80 Views

Inordinate Delay of 824 Days Not Condoned: ITAT Allahabad Dismisses Appeal in Meenu vs Income Tax Officer (CPC/NFAC, Delhi) (AY 2017-18)

09 Feb 2026 | 87 Views

No Addition under Section 153A without Incriminating Material: ITAT Allahabad Deletes Additions in Kailash Jaiswal vs ACIT (Central Circle), Allahabad (AYs 2007-08 to 2012-13)

09 Feb 2026 | 89 Views

Cash Deposits during Demonetisation and Ex-Parte Assessment under Section 144: ITAT Allahabad Grants Fresh Opportunity in Hushn Jahan vs Income Tax Officer, Amethi (AY 2017-18)

09 Feb 2026 | 97 Views

Ex-Parte Assessment under Sections 144 and 143(3): ITAT Allahabad Grants One Final Opportunity in Anil Kumar Singh vs ITO, Sultanpur (AY 2016-17)

09 Feb 2026 | 88 Views

Penalty under Section 271B Not Leviable Where No Books Are Maintained: ITAT Allahabad Deletes Penalty in Anita Mehrotra vs CIT(A), NFAC (AY 2018-19)

09 Feb 2026 | 67 Views

ITAT Allahabad Sets Aside Ex-Parte Penalty Order Under Section 271B for Violation of Natural Justice: Ganga Prasad Kesarwani vs ITO (AY 2017-18)

09 Feb 2026 | 66 Views

ITAT Allahabad Sets Aside Non-Speaking Ex-Parte Appellate Order in Section 69A Addition Case: Chhedi Lal Gupta vs ITO (AY 2017-18)

09 Feb 2026 | 81 Views

ITAT Allahabad Restores Section 68 Addition Matter to CIT(A) Due to Ex-Parte Order: Ankit Gupta vs DCIT (AY 2017-18) | Reliance on CIT v. SAS Educational Society

09 Feb 2026 | 64 Views

Ex-Parte and Non-Speaking Appellate Order Violative of Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order Passed Under Faceless Regime – Ram Lakhan Maurya vs Assessment Unit (AY 2015-16)

09 Feb 2026 | 105 Views

Appeal Dismissed In Limine for Non-Removal of Procedural Defects: ITAT Allahabad Declines to Enter Merits but Grants Liberty for Restoration – Pooja Pal vs ITO (AY 2010-11)

09 Feb 2026 | 74 Views

Non-Speaking Ex-Parte Appellate Order Violates Section 250(6): ITAT Allahabad Sets Aside CIT(A) Order and Restores Matter for De Novo Adjudication – Mohammad Zaki vs ITO (AY 2011-12)

09 Feb 2026 | 73 Views

Final Assessment Order Void Where Mandatory Draft Assessment Order under Section 144C Not Issued Even in Remand Proceedings; Limitation Strictly Enforced: Swarovski India Pvt. Ltd. vs. JCIT (Delhi HC

04 Feb 2026 | 242 Views

Reassessment Notices Issued Without Proper Sanction under Section 151 Invalid: Delhi High Court Quashes Notices Issued Post Four Years – Sunsat Foods Pvt. Ltd. & Ors. v. ACIT

04 Feb 2026 | 136 Views

Assessment on Non-Existent Amalgamating Entity is Void Ab Initio: Delhi High Court Reaffirms Maruti Suzuki Principle | Suncity Hi-Tech Infrastructure Pvt. Ltd. Case

04 Feb 2026 | 214 Views

Final Assessment Without Issuance of Mandatory Draft Assessment Order under Section 144C Is Void Ab Initio – Smart Cube India Pvt. Ltd. vs Joint Commissioner of Income Tax (Delhi High Court)

04 Feb 2026 | 203 Views

Assessment or Reassessment Framed in the Name of a Non-Existent Amalgamating Company Is Void – Delhi High Court in Siddheshwari Tradex Pvt. Ltd. v. ACIT

04 Feb 2026 | 186 Views

Reassessment Proceedings Against Amalgamating Company Are a Jurisdictional Nullity – Delhi High Court in Shakuntlam Softech Pvt. Ltd. v. ITO

04 Feb 2026 | 116 Views

Reassessment Notice Issued in Name of Deceased Assessee Is Void Ab Initio – Delhi High Court in Meenu Gupta (Legal Heir of Vipin Gupta) v. ACIT

04 Feb 2026 | 208 Views

Reassessment Barred by Limitation Under First Proviso to Section 149 Despite Abhisar Buildwell – Delhi High Court in Satya Realtors Pvt. Ltd. v. ITO

04 Feb 2026 | 167 Views

Completed Reassessment Cannot Be Reopened Again on Same Material by Invoking Ashish Agarwal – Delhi High Court in Satish Chand Jain v. ACIT

04 Feb 2026 | 159 Views

Reassessment Notices Issued Without Sanction of Competent Authority Under Section 151 Are Void – Delhi High Court in Sabharwal Apartments Pvt. Ltd. v. ACIT

04 Feb 2026 | 161 Views

Reassessment Proceedings Issued in the Name of an Amalgamating Company Are Void Ab Initio – Delhi High Court in Religare Enterprises Ltd. v. ACIT (RGAM Investment Advisers Case)

04 Feb 2026 | 134 Views

Reassessment Proceedings Issued in the Name of an Amalgamating Company Are Void Ab Initio – Delhi High Court in Religare Enterprises Ltd. v. ACIT (Religare Capital Markets Case)

04 Feb 2026 | 93 Views

Reassessment Proceedings Issued in the Name of an Amalgamating Company Are Void Ab Initio – Delhi High Court in Religare Enterprises Ltd. v. ACIT (Religare Arts Investment Management Ltd.)

04 Feb 2026 | 104 Views

Assessment and Reassessment Proceedings Initiated in the Name of a Non-Existent Amalgamating Company Are Void Ab Initio – Delhi High Court in Religare Enterprises Ltd. v. ACIT

04 Feb 2026 | 104 Views

Assessment and Reassessment Proceedings Issued in Name of Amalgamating Entity Are Void Ab Initio – Delhi High Court in Religare Enterprises Ltd. v. ACIT

04 Feb 2026 | 81 Views

Assessment or Reassessment in the Name of an Amalgamating Company Is a Jurisdictional Nullity – Delhi High Court in Rangoli Resorts Pvt. Ltd. v. ACIT

04 Feb 2026 | 110 Views

Reassessment Valid Where Information Indicates Bogus Purchases and Suppliers Are Non-Existent – Delhi High Court in Raghav Garg v. ITO

04 Feb 2026 | 89 Views

Reopening under Sections 147/148 Invalid for Borrowed Satisfaction; Assessing Officer Must Independently Apply Mind and Establish Live Link with Tangible Material: Well Trans Logistics India Pvt. Ltd. vs. ACIT (Delhi HC)

04 Feb 2026 | 102 Views

Final Assessment Order Time-Barred under Section 144C(4) Even Where DRP Objections Filed Belatedly; Limitation Is Mandatory and Absolute: CIT (International Taxation)-2 vs. Mavenir UK Holdings (Delhi HC)

04 Feb 2026 | 101 Views

Reopening Valid Where Original Return Was Processed Under Section 143(1) and Tangible Material Exists – Delhi High Court in R P Foam Home (P) Ltd. v. ACIT

04 Feb 2026 | 110 Views

Assessment and Reassessment in Name of Amalgamating Entity is Void Ab Initio – Delhi High Court in Qualcomm India Pvt. Ltd. v. ACIT

04 Feb 2026 | 112 Views

Reassessment Notice Invalid for Want of Sanction by Competent Authority under Section 151 – Delhi High Court in Prashant Softwares Pvt. Ltd. v. ACIT & Ors.

04 Feb 2026 | 114 Views

TPO Cannot Determine ALP of Royalty at NIL by Questioning Commercial Expediency – Delhi High Court in PCIT-7, Delhi v. Sony India Pvt. Ltd.

04 Feb 2026 | 143 Views

Mandatory Issuance of Draft Assessment Order under Section 144C Even in Section 153C Proceedings – Delhi High Court in PCIT-7 v. Wickwood Development Ltd.

04 Feb 2026 | 106 Views

Failure to Issue Draft Assessment Order under Section 144C in Remand Proceedings Renders Final Assessment Void – Delhi High Court in PCIT-7 v. Sumitomo Corporation India (P) Ltd.

04 Feb 2026 | 99 Views

Assessment and Reassessment Proceedings Against an Amalgamating (Non-Existent) Company Are Void Ab Initio: Delhi High Court Applies Maruti Suzuki Doctrine in Paytm Mobile Solutions Case

04 Feb 2026 | 86 Views

Reassessment Notices Issued After Limitation by Relying on Abhisar Buildwell Are Invalid: Delhi High Court Quashes Time-Barred Section 148 Proceedings in Param Dairy Ltd Case

04 Feb 2026 | 139 Views

Reassessment Notices Issued Without Approval of the Proper Specified Authority Are Void Ab Initio: Delhi High Court Quashes Section 148 Notices Sanctioned by Joint Commissioner in Omnipresent Credits Case

04 Feb 2026 | 120 Views

Assessment and Reassessment in the Name of an Amalgamating (Non-Existent) Company Are Void Ab Initio: Delhi High Court Reaffirms Maruti Suzuki Principle in NCubate India Services Case

04 Feb 2026 | 135 Views

Reassessment Notices Issued Without Sanction of the Proper Specified Authority Are Invalid: Delhi High Court Quashes Section 148 Notices Approved by Joint Commissioner in Nandita Sikka Case

04 Feb 2026 | 112 Views

TDS Credit Cannot Be Denied Merely Because Income Is Claimed as Non-Taxable Under DTAA: Delhi High Court Allows Refund Under Section 155(14) in Munchener Rück Case

04 Feb 2026 | 124 Views

Reassessment Notices Issued Beyond Limitation Post-Abhisar Buildwell Are Invalid: Delhi High Court Quashes Section 148 Proceedings in Tirupati Buildings Case

04 Feb 2026 | 124 Views

Assessment or Reassessment in the Name of an Amalgamating (Non-Existent) Company Is Void Ab Initio: Delhi High Court Applies Maruti Suzuki Doctrine in Nokia Solutions Case

04 Feb 2026 | 143 Views

Final Assessment Passed Without Mandatory Draft Assessment Order Under Section 144C Is Void: Delhi High Court in Microsoft India (R&D) Pvt. Ltd. & Batch Cases

04 Feb 2026 | 87 Views

Vivad Se Vishwas Settlement Cannot Deny Set-Off and Carry Forward Already Allowed in Assessment: Delhi High Court in Fresh Pet Private Limited v. PCIT

04 Feb 2026 | 129 Views

Assessment and Reassessment in the Name of a Non-Existent (Amalgamated) Company Is Void: Delhi High Court Reaffirms Maruti Suzuki Principle in Baba Lease & Investment Pvt. Ltd. Case

04 Feb 2026 | 128 Views

Reassessment Proceedings Against a Deceased Assessee Are Void Ab Initio: Delhi High Court Quashes Section 148A and 148 Notices Issued Post Death

04 Feb 2026 | 124 Views

Final Assessment Orders Passed Without Draft Assessment Order Are Void: Delhi High Court Reaffirms Mandatory Compliance with Section 144C – Microsoft India (R&D) Pvt. Ltd. v. DCIT and Connected Cases

04 Feb 2026 | 133 Views

Reassessment Proceedings Against a Non-Existent Entity Are Void: Delhi High Court Applies Maruti Suzuki Principle in Madhu Viniyog Pvt. Ltd. v. DCIT (2024)

04 Feb 2026 | 134 Views

Failure to Verify Sale Consideration Renders Assessment Erroneous: Delhi High Court Upholds Section 263 Revision in M.R. Apparels Pvt. Ltd. v. PCIT-6 (2024)

04 Feb 2026 | 120 Views

Assessment Proceedings Against a Non-Existent Entity Are Void Ab Initio: Acropolis Realty Pvt. Ltd. vs Income Tax Officer (Delhi High Court)

04 Feb 2026 | 149 Views

Assessment and Reassessment in the Name of a Non-Existent Amalgamating Company Held Void: Delhi High Court Reaffirms Maruti Suzuki Principle in Lecoanet Hemant India Pvt. Ltd. v. PCIT-4 (2024)

04 Feb 2026 | 94 Views

Completed Reassessment Cannot Be Reopened Using Ashish Agarwal: Delhi High Court Quashes Second Reassessment in Jaswant Singh Juneja v. ITO (2024)

04 Feb 2026 | 93 Views

Profit Attribution to Indian Permanent Establishment Independent of Global Losses: Delhi High Court Full Bench Overrules Nokia Solutions in Hyatt International Southwest Asia Ltd. v. DCIT (2024)

04 Feb 2026 | 92 Views

Reassessment Notices Issued Post-Abhisar Buildwell Barred by Limitation: Delhi High Court Quashes Section 148 Proceedings in Good Earth Plotted Development Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 85 Views

Reassessment Barred by Limitation Despite Ashish Agarwal: Delhi High Court Quashes Section 148 Proceedings in Genpact India Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 104 Views

Reassessment Valid Where Facts Remain Unchanged Across Years: Delhi High Court Upholds PE, DAPE and Profit Attribution in GE Nuovo Pignone S.p.A. v. CIT (International Taxation) (2024)

04 Feb 2026 | 93 Views

Reassessment Proceedings Against Non-Existent Amalgamating Company Are Void Ab Initio: Delhi High Court Quashes Notices in Elite Wealth Ltd. v. ITO (2024)

04 Feb 2026 | 83 Views

Assessment and Reassessment in the Name of a Non-Existent Amalgamating Company Are Void: Delhi High Court Reaffirms Maruti Suzuki Principle in Ekum Design Pvt. Ltd. v. ITO (2024)

04 Feb 2026 | 72 Views

Reassessment Cannot Be Based Solely on DVO Report: Delhi High Court Quashes Section 148 Notices in Divine Infracon Pvt. Ltd. v. DCIT (2024)

04 Feb 2026 | 70 Views

Reassessment Notices Issued Post Abhisar Buildwell Barred by Limitation: Delhi High Court Quashes Section 148 Proceedings in Dharampal Satyapal Ltd. v. DCIT (2024)

04 Feb 2026 | 121 Views

Interest Under Section 234B Payable Only up to Admission of Settlement Application: Delhi High Court Upholds Brij Lal Principle in CIT (Central)-III v. Income Tax Settlement Commission (2024)

04 Feb 2026 | 97 Views

Assessment and Reassessment in the Name of Amalgamating Company Held Void Ab Initio: Delhi High Court Applies Maruti Suzuki Doctrine in BSBK Engineers Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 143 Views

Assessment and Reassessment Against Amalgamating Companies Are Jurisdictionally Invalid: Delhi High Court Reaffirms Maruti Suzuki Principle in BSBK Engineers Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 110 Views

Reassessment Notices Barred by Limitation After Abhisar Buildwell: Delhi High Court Quashes Section 148 Proceedings in Bhadani Financers Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 71 Views

Reassessment Notices Invalid Without Proper Sanction Under Section 151: Delhi High Court Quashes Section 148 Proceedings in Atma Ram Singhania v. ACIT (2024)

04 Feb 2026 | 176 Views

Delhi High Court Reaffirms Mandatory Nature of Draft Assessment Order Under Section 144C – AT Kearney India Pvt. Ltd. v. DCIT (2024)

04 Feb 2026 | 139 Views

Reassessment Notices Barred by Limitation Post Abhisar Buildwell: Delhi High Court Quashes Section 148 Proceedings in ARN Infrastructures India Ltd. v. ACIT

04 Feb 2026 | 141 Views

Reassessment Beyond Limitation Invalid Without Incriminating Material: Delhi High Court Reaffirms Abhisar Buildwell Principle | Ankush Saluja v. DCIT

04 Feb 2026 | 148 Views

Reopening of Assessment Invalid Without Tangible Material: Delhi High Court Quashes Section 148 Notice in Alankar Promoters LLP v. ITO

04 Feb 2026 | 124 Views

Final Assessment Without Draft Order is Void: Delhi HC in Aditya Talwar v. DCIT Reiterates Mandatory Section 144C Compliance

04 Feb 2026 | 112 Views

Reassessment under Section 148A without Considering Assessee’s Reply: Delhi High Court Sets Aside Mechanical Order and Remands Matter – Vivek Kumar v. Income Tax Officer (2024)

04 Feb 2026 | 140 Views

Depreciation on Goodwill and Transfer Pricing Tested Party: Delhi High Court Upholds Allowability of Intangible Asset Depreciation – Pr. CIT-3 v. eSys Information Technologies Ltd. (2024)

04 Feb 2026 | 162 Views

Disallowance under Section 14A in Absence of Exempt Income: Delhi High Court Reaffirms Cheminvest Principle – Pr. CIT (Central)-1 v. Sahara India Financial Corporation Ltd. (2024)

04 Feb 2026 | 202 Views

Scope of Reassessment under Section 147 and Explanation 3: Delhi High Court Reaffirms Ranbaxy Principle – Pr. CIT (Central)-1 v. Naveen Infradevelopers & Engineers Pvt. Ltd. (2024)

04 Feb 2026 | 137 Views

Delay in Re-Filing Revenue Appeal and Scope of Section 153A Additions: Delhi High Court Dismisses Appeal on Limitation and Merits – Pr. CIT (Central)-1 v. Anil Bhalla (2024)

04 Feb 2026 | 124 Views

Transfer Pricing Adjustment and Rejection of TNMM: Delhi High Court Upholds Consistency Principle and Dismisses Revenue Appeal – Pr. CIT-7 v. SABIC India Pvt. Ltd. (2024)

04 Feb 2026 | 157 Views

Scope of Section 153C after Finance Act, 2015: Delhi High Court Applies Supreme Court Ruling and Remands Matter – Pr. CIT-3 v. Dharam Raj Construction & Infrastructure Pvt. Ltd. (2024)

04 Feb 2026 | 125 Views

Revision under Section 263 and Allegations of Treaty Shopping: Delhi High Court Upholds ITAT Order for Violation of Natural Justice – CIT (International Taxation) v. Zebra Technologies Asia Pacific Pte. Ltd. (2024)

04 Feb 2026 | 115 Views

Faceless Reassessment Scheme and Concurrent Jurisdiction of Jurisdictional Assessing Officer: Delhi High Court Upholds Validity of Notices under Sections 148 and 148A – T.K.S. Builders Pvt. Ltd. v. Income Tax Officer (2024)

04 Feb 2026 | 166 Views

Faceless Reassessment Scheme and Jurisdiction of Jurisdictional Assessing Officer: Delhi High Court Upholds Concurrent Jurisdiction under Sections 148, 148A, 144B and 151A – Sulochna Goel v. ACIT (2024)

04 Feb 2026 | 163 Views

Reassessment Proceedings under Section 148A and Off-Market Share Transactions: Delhi High Court Upholds Validity of Reopening – Smt. Anu Gupta v. Income Tax Officer (2024)

04 Feb 2026 | 149 Views

Bogus Purchases and Disallowance under Income Tax Act: Delhi High Court Upholds ITAT Order Allowing Purchases – Pr. Commissioner of Income Tax-7 v. MLS Paramount Residency Ltd. (2024)

04 Feb 2026 | 192 Views

Immunity from Penalty under Section 270AA of the Income Tax Act: Delhi High Court Orders Fresh Consideration in Case of Alleged Mis-Reporting – Saurabh Bahety v. Income Tax Officer (2024)

04 Feb 2026 | 136 Views

Bogus Purchases and Disallowance under Income Tax Act: Delhi High Court Upholds ITAT Order Allowing Purchases – Pr. Commissioner of Income Tax-7 v. MLS Paramount Residency Ltd. (2024)

04 Feb 2026 | 113 Views

Jurisdiction to Issue Notice under Section 143(2) of the Income Tax Act: Delhi High Court Affirms Authority of CBDT-Authorised Officer – Nutan Gehlot v. ACIT (2024)

04 Feb 2026 | 107 Views

Validity of Notice under Section 143(2) of the Income Tax Act: Jurisdiction of Prescribed Income-Tax Authority Upheld by Delhi High Court – NGR Consultants Pvt. Ltd. v. ACIT (2024)

04 Feb 2026 | 170 Views

Reassessment Notice Beyond Ten Years Barred Under Section 149: Delhi High Court in KAD Housing Pvt. Ltd. v. DCIT (2024)

03 Feb 2026 | 272 Views

Jurisdictional AO Cannot Issue Section 148 Notice After Faceless Reassessment Scheme, 2022: Delhi High Court in GDR Finance and Leasing Pvt. Ltd. v. ITO (2024)

03 Feb 2026 | 301 Views

Reassessment under Section 148 Quashed Where Foreign Share Capital Accepted in Subsequent Years: Delhi High Court in Experion Hospitality Pvt. Ltd. v. ACIT (2024)

03 Feb 2026 | 203 Views

Reassessment under Section 148 Invalid When Subsequent Assessments Accept Share Capital: Delhi High Court in Experion Developers Pvt. Ltd. v. ACIT (2024)

03 Feb 2026 | 206 Views

Reassessment Notices Quashed Where Reasons Do Not Survive: Delhi High Court in Experion Developers Pvt. Ltd. v. Assistant Commissioner of Income Tax Reaffirms Limits of Section 148 Reopening

03 Feb 2026 | 214 Views

Reassessment Proceedings Quashed for Non-Issuance of Notice under Section 143(2): Delhi High Court Upholds ITAT Order in CIT (International Taxation) v. Oracle Systems Corporation

03 Feb 2026 | 262 Views

Mechanical Approval Under Section 151 Invalidates Reassessment Notice; Mere “Yes, I Am Satisfied” Not Enough – Capital Broadways Pvt. Ltd. vs ITO (Delhi High Court)

03 Feb 2026 | 240 Views

Mechanical Approval Under Section 151 Invalidates Reassessment Notice; Mere “Yes, I Am Satisfied” Not Enough – Capital Broadways Pvt. Ltd. vs ITO (Delhi High Court)

03 Feb 2026 | 206 Views

High Brand Value and Economic Scale Render BPO Giants Incomparable; TCS E-Serve and Infosys BPO Excluded from ALP Analysis – Cadence Design Systems (India) Pvt. Ltd. vs DCIT (Delhi High Court)

03 Feb 2026 | 128 Views

Assessment Order Not Invalid Merely Due to Incorrect Heading or DIN Reference; Substance Prevails Over Form – BT Global Communications India Pvt. Ltd. vs DCIT (Delhi High Court)

03 Feb 2026 | 117 Views

Reassessment Notices Issued by Jurisdictional Assessing Officer Invalid under Faceless Reassessment Scheme – Bishamber Dayal Chander Mohan v. ITO (Ward 58(3)), Delhi High Court

03 Feb 2026 | 104 Views

Notice Under Section 143(2) Can Be Issued by Prescribed Income-Tax Authority Authorised by CBDT; Jurisdictional Challenge Rejected – Ambience Towers Pvt. Ltd. vs ACIT (Delhi High Court)

03 Feb 2026 | 109 Views

Notice Under Section 143(2) Validly Issued by Prescribed Income-tax Authority; CBDT Authorisation Under Rule 12E Upheld – Ambience Farms Pvt. Ltd. vs ACIT (Delhi High Court)

03 Feb 2026 | 116 Views

Transfer Pricing Comparables Must Reflect Functional Similarity and Business Model; Tribunal Order Set Aside and Matter Remanded – Alcatel Lucent India Limited vs DCIT (Delhi High Court)

03 Feb 2026 | 91 Views

Reassessment Beyond Three Years Invalid Where Escaped Income Is Below ₹50 Lakh; Notice “Issued” Only After Digital Signing – Acropolis Realty Pvt. Ltd. vs Income Tax Officer (Delhi High Court)

03 Feb 2026 | 126 Views

Advance Received Through Banking Channels Cannot Be Treated as Unexplained Cash Credit Merely Due to Documentation Irregularity; Section 68 Addition Unsustainable When Source and Genuineness Are Established: PCIT-6 vs. Nucleus Steel Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 169 Views

Business Loss Cannot Be Disallowed on Suspicion or AO’s View of Commercial Expediency; Genuine Loss on Sale of Tools and Dies Allowable: PCIT-4 vs. G-Tekt India Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 108 Views

Transfer Pricing Comparables Must Be Functionally Similar Even Under TNMM; High-End Engineering and Infrastructure Companies Cannot Be Compared with Captive Service Providers: PCIT-3 vs. Fluor Daniel India Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 122 Views

Prosecution Under Black Money Act Independent of Assessment Proceedings; Fabrication and Backdating of Documents Constitutes Wilful Attempt to Evade Tax: Sanjay Bhandari vs. Income Tax Office (Delhi HC)

03 Feb 2026 | 114 Views

Makeshift Structures on Agricultural Land Do Not Qualify as “Construction of a Residential House” for Section 54 Exemption; Pure Question of Fact: Sandeep Hooda vs. DCIT (Delhi HC)

03 Feb 2026 | 148 Views

Under Vivad Se Vishwas Act, Assessee May Settle nly Its Own Appeal and Not Departmental Appeal for Same Assessment Year; Unit of Settlement Is an Appeal: Rose Wood Buildwell Pvt. Ltd. vs. PCIT-7 (Delhi HC)O

03 Feb 2026 | 146 Views

Section 148A Order Set Aside for Non-Application of Mind and Erroneous Computation of Escapement; Matter Remanded for Fresh Consideration: Rishi Bansal vs. ITO (Delhi HC)

03 Feb 2026 | 158 Views

Loss on Sale of HTM Securities Cannot Be Disallowed Without Examining Supporting Material; Matter Remanded for Fresh Consideration under Section 45(2): Punjab National Bank vs. PCIT Delhi-V (Delhi HC)

03 Feb 2026 | 173 Views

Application under Vivad Se Vishwas Scheme Cannot Be Rejected Merely on Ground That Appeal May Be Non-Maintainable; Pendency of Appeal Constitutes Dispute: Prayas Buildwell Pvt. Ltd. vs. PCIT-7 (Delhi HC)

03 Feb 2026 | 154 Views

Penalty under Section 271(1)(c) Unsustainable for Vague Notice Not Specifying Exact Charge; Defective Penalty Notice Vitiates Proceedings: PCIT-7 vs. Sara SAE Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 160 Views

Transfer Pricing Comparability Is a Factual Determination; Exclusion of KPO and High-End BPO Companies Upheld and No Substantial Question of Law Arises: PCIT-4 vs. Symphony Marketing Solutions India Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 159 Views

Penalty under Section 271(1)(c) Invalid for Vague Notice Without Specifying Charge; Defective Notice Vitiates Penalty Proceedings: PCIT-7 vs. Virtual Software and Training Pvt. Ltd. (Delhi HC)

03 Feb 2026 | 149 Views

Revision under Section 263 Valid Where Assessing Officer Conducted No Inquiry on Agricultural Land Claim; Order Erroneous and Prejudicial to Revenue: PCIT-11 vs. Sangeeta Jain (Delhi HC)

03 Feb 2026 | 156 Views

Reassessment under Section 147 Invalid Where Proceedings Mandatorily Fall under Section 153C; Special Search Provisions Override General Reopening Powers: PCIT-7 vs. Naveen Kumar Gupta (Delhi HC)

03 Feb 2026 | 176 Views

Reassessment Invalid Where No Addition Made on Recorded Reasons; Other Additions Cannot Survive Independently – PCIT-7 vs. Sunlight Tour and Travels Pvt. Ltd. (Delhi High Court)

03 Feb 2026 | 177 Views

Remote Technical Support Without “Make Available” Does Not Constitute Fees for Technical Services; No TDS Obligation Under India–USA DTAA – PCIT-2 vs. Ciena Communications India Pvt. Ltd. (Delhi High Court)

03 Feb 2026 | 201 Views

Additions Under Section 153C Unsustainable Without Incriminating Material Belonging to Assessee; Survey Material Cannot Expand Jurisdiction – PCIT (Central)-3 vs. TDI Infrastructure Ltd. (Delhi High Court)

03 Feb 2026 | 153 Views

Penalty Under Section 271(1)(c) Invalid Where Notice Fails to Specify Charge; Vague and Omnibus Notices Vitiate Proceedings – PCIT–04 vs. Gragerious Projects Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 165 Views

Review Petition Pending on Cut-Off Date Qualifies as “Pending Proceedings” Under Vivad Se Vishwas Scheme; Rejection Set Aside – NRA Iron and Steel Pvt. Ltd. vs. Income Tax Department (Delhi High Court)

02 Feb 2026 | 132 Views

Reopening Upheld Where Investigation Wing Material Shows Accommodation Entries Despite GST Compliance; Limited Scope of Section 148A Review – Majestic Handicraft Pvt. Ltd. vs. DCIT (Delhi High Court)

02 Feb 2026 | 145 Views

ITAT Cannot Remand Transfer Pricing Issues Without Adjudicating Grounds Raised; Separate ALP Adjustment for Purchase of Finished Goods Requires Independent Consideration – Luxottica India Eyewear Pvt. Ltd. vs. ACIT (Delhi High Court)

02 Feb 2026 | 153 Views

Assessment Proceedings Time-Barred Where No Order Passed After ITAT Remand Within Section 153 Limitation; Refund Directed – Huawei Telecommunications India Co. Pvt. Ltd. vs. ACIT (Delhi High Court)

02 Feb 2026 | 199 Views

Investment in Property With Brick Kiln Not Eligible for Section 54F Exemption; “Makaan” in Sale Deed Not Sufficient to Prove Residential House – Himanshu Garg vs. ACIT (Delhi High Court)

02 Feb 2026 | 150 Views

Transfer Pricing Reference Without International Transaction Is Without Jurisdiction; TPO Cannot Re-Benchmark Past Asset Acquisition for Depreciation Year – Fab India Overseas Pvt. Ltd. vs. ACIT (Delhi High Court)

02 Feb 2026 | 106 Views

Reopening Beyond Four Years Invalid Absent Allegation of Failure to Disclose Material Facts; Change of Opinion Not Permissible – Discovery Communications India vs. Addl. CIT (Delhi High Court)

02 Feb 2026 | 89 Views

Reassessment Notice Upheld Where Assessee Fails to Explain Large Cash Deposits at Section 148A Stage; Court Declines Interference – Dhan Prakash Gupta vs. Income Tax Department (Delhi High Court)

02 Feb 2026 | 104 Views

Reopening Under Sections 147/148 Valid Where Section 153C Threshold Not Met; Abhisar Buildwell Applied to Third-Party Search Information – Daisy Distributors Pvt. Ltd. vs. ITO (Delhi High Court)

02 Feb 2026 | 128 Views

Viability Gap Funding Under BOT Concession Agreements Not Subject to TDS Under Section 194C; Capital Grant Not Payment for Work – CIT (TDS)-2 vs. National Highway Authority of India (Delhi High Court)

02 Feb 2026 | 91 Views

Penalty Under Section 271C Time-Barred Where JCIT Delays Action After AO’s Reference; Initiation Begins With First Step – CIT (TDS)-2 vs. Turner General Entertainment Networks India Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 71 Views

Penalty Order Invalid If Issued Beyond Reasonable Period Despite Absence of Statutory Trigger; Limitation Under Section 275(1)(c) Strictly Enforced – CIT (TDS)-1 vs. Adma Solutions Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 86 Views

Reassessment Set Aside Where AO Misreads Ledger and Ignores Detailed Reply; Mechanical Approval Under Section 148A(d) Invalid – Yogender Mohan Rustagi vs. ACIT (Delhi High Court)

02 Feb 2026 | 67 Views

Reassessment Beyond Limitation Invalid Without Specific Finding or Direction Under Section 150; Statement-Based Disclosure Insufficient – PCIT (Central)-1 vs. Capital Power Systems Ltd. (Delhi High Court)

02 Feb 2026 | 77 Views

Broadcast Rights Income of Non-Resident Sports Body Taxable Only as Royalty Under DTAA; No Business Income in Absence of Permanent Establishment – PCIT (International Taxation)-1 vs. Cricket Australia (Delhi High Court)

02 Feb 2026 | 88 Views

Liaison Office and Indian Agents Do Not Constitute Permanent Establishment Under India–USA DTAA; Preparatory and Auxiliary Activities Excluded – CIT (International Taxation)-3 vs. Western Union Financial Services Inc. (Delhi High Court)

02 Feb 2026 | 127 Views

Reassessment Quashed Where Foundational Allegation in Recorded Reasons Collapses; Reasons Cannot Shift Post-Issuance of Section 148 Notice – Subhash Chander Dabas vs. ACIT (Delhi High Court)

02 Feb 2026 | 78 Views

Reopening Beyond Limitation Not Saved by Section 150; Abhisar Buildwell Does Not Override Section 149 – Sanjay Singhal vs. ACIT (Delhi High Court)

02 Feb 2026 | 76 Views

Settlement Under Vivad Se Vishwas Scheme Cannot Be Reopened After Issuance of Final Certificate; Modified Form-3 Held Without Authority – S A N Garments Manufacturing Pvt. Ltd. vs. PCIT-7 (Delhi High Court)

02 Feb 2026 | 77 Views

Section 14A Disallowance Cannot Exceed Assessee’s Suo Motu Allocation Absent AO’s Recorded Dissatisfaction; Rule 8D Invocation Invalid – PCIT-7 vs. UK Paints India Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 86 Views

No Disallowance Under Section 14A on Shares Held as Stock-in-Trade; Amortisation of HTM Securities and Pension Fund Contributions Allowed – PCIT-7 vs. Punjab National Bank (Delhi High Court)

02 Feb 2026 | 79 Views

Interest Earned on Funds Earmarked for Acquisition of Capital Asset Is Capital Receipt; Not Taxable as Income from Other Sources – PCIT-4 vs. International Coal Ventures Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 75 Views

Adjustment of Refund Against Stayed Demand Beyond 20% Is Arbitrary and Contrary to CBDT Instructions; Refund with Interest Directed – Nokia Solutions and Networks India Pvt. Ltd. vs. JCIT (Delhi High Court)

02 Feb 2026 | 241 Views

Section 54F Exemption Limited to One Residential Unit Where Flats Are Non-Adjacent and Incapable of Merger; Partial Exemption Upheld – Mrs. Kamla Ajmera vs. PCIT (Delhi High Court)

02 Feb 2026 | 123 Views

Reassessment Invalid Where Grounds in Section 148A(d) Order Differ from Section 148A(b) Notice; Violation of Natural Justice – Jindal SAW Ltd. vs. DCIT (Delhi High Court)

02 Feb 2026 | 89 Views

Final Assessment Order Passed During Pendency of DRP Objections Is Without Jurisdiction; Violation of Section 144C Procedure – Jackson Square Aviation Ireland Ltd. vs. ACIT (Delhi High Court)

02 Feb 2026 | 90 Views

Liaison Office Activities Are Preparatory and Auxiliary and Do Not Create Permanent Establishment Under India–USA DTAA; Revenue Appeals Dismissed – DIT (International) vs. Western Union Financial Services Inc. (Delhi High Court)

02 Feb 2026 | 92 Views

Immunity Under Section 245H Cannot Be Granted Without Recording Satisfaction of Full and True Disclosure; Review Petitions Dismissed – CIT (Central)-II vs. Standard Farms Pvt. Ltd. (Delhi High Court)

02 Feb 2026 | 84 Views

Section 263 Cannot Be Invoked on Mere Allegations of Tax Avoidance Without Demonstrating Error or Prejudice; Share Transfer Exempt Under Section 47(iv) Upheld – CIT (IT)-2 vs. Genpact Consulting Singapore Pte. Ltd. (Delhi High Court)

02 Feb 2026 | 72 Views

Reassessment for AY 2014–15 Barred by Limitation Where No Asset Found in Search; Section 153C Timelines Mandatory Post Finance Act 2021 – ATS Township Pvt. Ltd. vs. ACIT (Delhi High Court)

02 Feb 2026 | 81 Views

No Further Profit Attribution to Indian PE Once ALP Accepted; Issues Squarely Covered by Morgan Stanley – CIT (International Taxation)-1 vs. Adobe Systems Software Ireland Ltd. (Delhi HC)

02 Feb 2026 | 129 Views

Reassessment Order Invalid for Violation of Natural Justice Where New Allegations Not Put to Assessee; AO Becomes Functus Officio After Completed Assessment: Vivo Mobile India Pvt. Ltd. vs. ACIT (Delhi HC)

02 Feb 2026 | 83 Views

Offshore Supply of Telecom Equipment and Software Not Taxable in Absence of Permanent Establishment; Subsidiary Does Not Constitute Fixed Place or Dependent Agent PE Without Contract-Concluding Authority: CIT (International Taxation)-2 vs. Nokia Corporation (Delhi HC)

02 Feb 2026 | 87 Views

No Further Profit Attribution to Indian PE Once ALP Accepted; Issues Squarely Covered by Morgan Stanley – CIT (International Taxation)-1 vs. Adobe Systems Software Ireland Ltd. (Delhi HC)

02 Feb 2026 | 66 Views

Nil Withholding Certificate Cannot Be Denied on Mere Suspicion of PE; Section 197 Requires Prima Facie Taxability Analysis Following Rule 28AA – SFDC Ireland Ltd. vs. CIT (Delhi HC)

02 Feb 2026 | 90 Views

Bad Debt Write-off on One-Time Group Guarantee Not Allowable Where Guarantee Not Given in Ordinary Course of Business; ITAT Order Set Aside – PCIT-7 vs. WGF Financial Services Pvt. Ltd. (Delhi HC)

02 Feb 2026 | 71 Views

Section 153C Proceedings Invalid in Absence of Incriminating Material Pertaining to Relevant AYs; Provisional Balance Sheet of Later Period Insufficient – PCIT (Central)-3 vs. Ridgeview Construction Pvt. Ltd. (Delhi HC)

02 Feb 2026 | 84 Views

Fifth Proviso to Section 32 Applies Only to Year of Demerger; Depreciation on Goodwill in Subsequent Years Cannot Be Restricted – PMV Maltings Pvt. Ltd. vs. DCIT (Delhi HC)

02 Feb 2026 | 92 Views

Reassessment Based on Section 135A Information Valid, but Order Rejecting Objections Set Aside for Non-Application of Mind; Wrong Annexure Curable Under Section 292B – Monish Gajapati Raju Pusapati vs. Assessment Unit (Delhi HC)

02 Feb 2026 | 121 Views

Reassessment Notice Issued After Limitation and Based on Change of Opinion Quashed; Mere Generation of Notice Not “Issuance” Under Section 149 – Maruti Suzuki India Ltd. vs. DCIT (Delhi HC)

02 Feb 2026 | 87 Views

Deduction under Section 80-IC Cannot Be Denied for Absence of Government Approval Not Mandated by Statute; ITAT Erred in Importing Section 80-IA Conditions – Legacy Foods Pvt. Ltd. vs. DCIT (Delhi HC)

02 Feb 2026 | 103 Views

Reassessment Based Solely on Subsequent Survey Unsustainable; PE Existence Must Be Examined Year-wise – GE Grid (Switzerland) GmbH vs. ACIT (Delhi HC)

02 Feb 2026 | 99 Views

Freight Logistic Support Services Do Not Constitute FTS/FIS Absent “Make Available”; DTAA Protection Affirmed – CIT (International Tax-1) vs. Expeditors International of Washington Inc. (Delhi HC)

02 Feb 2026 | 105 Views

MAP Framework Cannot Be Applied to Non-Covered Transactions; ALP Must Be Determined Under Section 92C – AON Consulting Pvt. Ltd. vs. PCIT-1 (Delhi HC)

02 Feb 2026 | 85 Views

Reassessment Proceedings Set Aside for Granting Less Than Statutory Time under Section 148A(b); Mandatory Opportunity of Hearing Reaffirmed – Anuj Ghuliani vs. ITO (Delhi HC)

02 Feb 2026 | 93 Views

Reassessment under Section 148A Cannot Proceed on Unverified Shipping Bill Data and PAN Confusion; Matter Remanded for Fresh Consideration: Umesh Chandra Sharma vs. ITO (Delhi HC)

02 Feb 2026 | 96 Views

Entertainment Tax Subsidy Retained by Multiplex Operators Is Capital Receipt; Purpose Test Applied and Issue Covered by Supreme Court Precedent: PCIT-Central-1 vs. PVR Ltd. (Delhi HC)

02 Feb 2026 | 97 Views

Different Floors of Same Property Constitute One Residential House for Section 54F; Reopening Beyond Four Years Invalid Without Failure of Disclosure: PCIT-Central-1 vs. Lata Goel (Delhi HC)

02 Feb 2026 | 125 Views

Block Period under Section 153C to Be Reckoned from Date of Satisfaction Note; AY Falling Outside Ten-Year Block Cannot Be Reopened: PCIT-Central-1 vs. Amol Awasthi (Delhi HC)

02 Feb 2026 | 116 Views

Penalty under Section 271(1)(c) Unsustainable Where Notice Does Not Specify Charge and Issue Is Debatable; No Substantial Question of Law: PCIT-7 vs. Quippo Telecom Infrastructure Pvt. Ltd. (Delhi HC)

02 Feb 2026 | 123 Views

Commission Income and Subscription Fees from Sale of Journals Not Taxable as Fees for Technical Services; Issue Covered by Binding Precedents: CIT (International Taxation-3) vs. Springer Nature Customer Service Centre GmbH (Delhi HC)

02 Feb 2026 | 137 Views

Centralised Marketing and Reservation Support Services Not Taxable as Royalty or Fees for Included Services; Issue Covered by Binding Precedents: CIT-IT-3 vs. Six Continents Hotels Inc. (Delhi HC)

02 Feb 2026 | 94 Views

Reassessment Proceedings Barred Post CIRP Approval; Clean Slate Doctrine Applies to Income Tax Dues Not Provided in Resolution Plan: Surya Manufacturing Pvt. Ltd. vs. ACIT (Delhi HC)

02 Feb 2026 | 133 Views

Writ Not Entertained Where Effective Appellate Remedy Exists; Jurisdiction under Section 127 Found Valid, Liberty Granted to Pursue Statutory Appeal: Supershine Laundry Systems Pvt. Ltd. vs. DCIT (Delhi HC)

02 Feb 2026 | 94 Views

Section 148 Notice Issued Beyond Permissible Period After Ashish Agarwal Regime Held Time-Barred; Reassessment Quashed: Saroj Mehndi vs. ITO (Delhi HC)

02 Feb 2026 | 140 Views

Section 153C Notices Quashed in Absence of Incriminating Material Belonging to Assessee and Having Bearing on Relevant Years: R.C. Jewellers Pvt. Ltd. vs. DCIT (Delhi HC)

02 Feb 2026 | 90 Views

Depreciation on Bank Securities, Pension Fund Contribution and Section 14A Disallowance Covered by Earlier Decisions; No Substantial Question of Law: PCIT-7 vs. Punjab and Sind Bank (Delhi HC)

02 Feb 2026 | 79 Views

Reassessment Beyond Three Years Invalid Where Alleged Escapement Below ₹50 Lakh and Not Linked to Single Asset or Event; Section 149(1A) Misapplied: Mohd Athar Anjum vs. ACIT (Delhi HC)

02 Feb 2026 | 116 Views

Section 148 Notice Barred Where Escapement for Relevant AY Below ₹50 Lakh; Cumulative Addition Across Years Not Permissible under Section 149: L-1 Identity Solutions vs. ACIT (Delhi HC)

02 Feb 2026 | 106 Views

Order under Section 148A(d) Cannot Travel Beyond Information in Section 148A(b) Notice; Reassessment Quashed for Violation of Natural Justice: J.G.’s Departmental Store vs. ITO (Delhi HC)

02 Feb 2026 | 78 Views

Assessing Officer Cannot Sit in Appeal over CIT(A); Order Giving Effect Cannot Be Used to Revisit Merits on Strength of Subsequent Supreme Court Judgment: Goodrich Carbohydrates Ltd. vs. ACIT (Delhi HC)

02 Feb 2026 | 107 Views

Reassessment Quashed for Lack of Tangible Material to Establish Permanent Establishment in India; Survey Findings of Group Entity Insufficient: GE Renewables Grid LLC vs. ACIT (Delhi HC)

02 Feb 2026 | 68 Views

Delay of One Month in Filing Form 10B Due to Genuine Hardship Must Be Condoned under Section 119(2)(b); Exemption Cannot Be Denied on Technical Lapse: FIITJEE Foundation vs. CIT (Exemption) (Delhi HC)

02 Feb 2026 | 91 Views

Reassessment and Faceless Assessment Quashed for Want of Valid Sanction under Section 151 and Limitation under Section 149: CPI (Marxist) vs. Income Tax Department (Delhi HC)

02 Feb 2026 | 104 Views

Reasonable Salary Paid to Related Trustee Does Not Violate Section 13(1)(c); Exemption under Sections 11–12 Cannot Be Denied: CIT (Exemption) vs. IILM Foundation (Delhi HC)

02 Feb 2026 | 91 Views

Addition on Alleged Gifts of Artwork Set Aside; Estimation Without Valuation and Rejection on Surmises Impermissible – Rohit Gandhi vs. ITO (Delhi HC)

30 Jan 2026 | 122 Views

Revival of Abated Reassessment Proceedings Held Illegal; Second Section 148 Notice Time-Barred – Pratistha Garg vs. ACIT (Delhi HC)

30 Jan 2026 | 127 Views

RPM Upheld as Most Appropriate Method for Distributor with No Value Addition; Aggregation of Warranty and Reimbursement Costs Rejected – PCIT-1 vs. D Light Energy Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 150 Views

Payments for Off-the-Shelf Software Not Royalty under Indo-NZ DTAA; No TDS Obligation under Section 195 – CIT (IT)-3 vs. XIOCOM (NZ) Ltd. (Delhi HC)

30 Jan 2026 | 133 Views

No Permanent Establishment in India for Offshore Projects; Earlier Years Binding and No Stay by Supreme Court – CIT (IT)-2 vs. National Petroleum Construction Company (Delhi HC)

30 Jan 2026 | 134 Views

Reopening Cannot Be Tested on Criminal Law Standards; ITAT Erred in Applying “Beyond Reasonable Doubt” Test to Section 148 – PCIT-1 vs. East Delhi Leasing Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 116 Views

Section 40(a)(i) Disallowance Barred by DTAA Non-Discrimination Clause; No TDS Where Income Not Chargeable – PCIT-4 vs. Mitsubishi Corporation (India) Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 161 Views

Multiple Additions on Duties, Royalty, CSR, TP and Section 35(2AB) Covered by Earlier Years; No Substantial Question of Law – PCIT-4 vs. Maruti Suzuki India Ltd. (Delhi HC)

30 Jan 2026 | 109 Views

Section 40A(3) Disallowance Not Permissible Where Property Treated as Investment and Not Debited to P&L – PCIT (Central)-2 vs. Sanskar Homes Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 136 Views

Notice under Section 153C for AY 2010–11 Held Time-Barred; Amendment to Section 153C Prospective; RRJ Securities Applied – PCIT-7 vs. Pragun Finance Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 118 Views

Penalty under Section 271E Barred by Limitation; Six-Month Period Runs from AO’s Initiation, Not JCIT Notice – PCIT-7 vs. Thapar Homes Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 134 Views

Section 68 Addition on Share Capital Unsustainable Where Triple Test Satisfied; Concurrent Findings of Fact Not Interfered – PCIT (Central)-2 vs. BDR Builders & Developers Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 159 Views

Demonetisation Cash Deposits Explained Through Regular Cash Withdrawals and Prior Cash Balances; No Substantial Question of Law – PCIT (Central) Gurugram vs. Pancham Realcon Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 94 Views

Reassessment for AY 2015–16 Quashed as Time-Barred Post Finance Act 2021; Rajeev Bansal and Makemytrip Applied – Nimit Builders Pvt. Ltd. vs. ACIT (Delhi HC)

30 Jan 2026 | 102 Views

Reassessment Notice for AY 2015–16 Quashed as Time-Barred; TOLA Inapplicable Post Rajeev Bansal – MakeMyTrip India Pvt. Ltd. vs. DCIT (Delhi HC)

30 Jan 2026 | 90 Views

Reassessment for AY 2016–17 Set Aside as Time-Barred; Time Spent in Earlier Writ Cannot Extend Limitation – MK Jain HUF vs. ITO (Delhi HC)

30 Jan 2026 | 83 Views

Denial of Nil Withholding Certificate Unsustainable Where Income Exempt under Article 8 of DTAA; Reduced TDS Certificate Set Aside – Lufthansa Cargo AG vs. ACIT (Delhi HC)

30 Jan 2026 | 124 Views

Challenge to Reassessment Order Rejected on Ground of Alternate Remedy; AO Complied with Kanwaljeet Kaur Directions – Meena Chawla vs. ITO (Delhi HC)

30 Jan 2026 | 93 Views

Adjustment of Refund During Stay of Demand Held Illegal; Section 245 Notice Mandatory – Huawei Telecommunications India Co. Pvt. Ltd. vs. ACIT (Delhi HC)

30 Jan 2026 | 119 Views

Common Area Maintenance Charges Attract TDS under Section 194C and Not Section 194I; Revenue Appeals Dismissed – CIT (TDS)-01 vs. Diamond Tree (Delhi HC)

30 Jan 2026 | 194 Views

External Development Charges Not Liable to TDS as Rent; Remand to Apply Section 194C Rejected After Supreme Court Dismissal – CIT (TDS)-2 vs. SS Group Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 162 Views

Reassessment Quashed for Lack of Information Suggesting Escapement; Mere SEBI Allegations Insufficient – Gyan Marketing Associates Pvt. Ltd. vs. ITO (Delhi HC)

30 Jan 2026 | 88 Views

Reassessment Proceedings Upheld Where Prima Facie Material Indicates Possible Bogus Insurance Commission Transactions: No Interference at Section 148A Stage – Zoom Insurance Brokers Pvt. Ltd. vs. ACIT (Delhi High Court)

30 Jan 2026 | 83 Views

Reassessment Invalid Where No Information Suggesting Escapement of Income; Grounds Cannot Be Supplemented Later – Ernst & Young EMEIA Services Ltd. vs. ACIT (Delhi HC)

30 Jan 2026 | 131 Views

Jurisdictional AO and Faceless AO Have Concurrent Power to Issue Reassessment Notices under Section 148: TKS Builders Reaffirmed – Yukti Export vs. ITO (Delhi High Court)

30 Jan 2026 | 104 Views

Employees’ PF/ESI Contribution Deposited Beyond Statutory Due Date Disallowable Even Under Section 143(1): Checkmate Services Applied – Woodland (Aero Club) Pvt. Ltd. vs. ACIT (Delhi High Court)

30 Jan 2026 | 114 Views

Rectification under Section 154 to Levy Interest under Section 234A Barred by Limitation; ITNS-150 Forms Part of Assessment Order – Dhansamridhi Finance Pvt. Ltd. vs. DCIT (Delhi HC)

30 Jan 2026 | 142 Views

Delay Caused by Accountant’s Lapse Constitutes Genuine Hardship under Section 119(2)(b): Rejection of Condonation Set Aside – VRG Electronics Pvt. Ltd. vs. PCIT (Delhi High Court)

30 Jan 2026 | 253 Views

Union of India Has Locus to Maintain ITAT Appeals After Disbanding of CWG 2010 Organising Committee: Matters Remanded for Decision on Merits – Union of India vs. DDIT (Exemption) (Delhi High Court)

30 Jan 2026 | 91 Views

Union of India Entitled to Pursue ITAT Appeals After Disbanding of CWG-2010 Organising Committee: Appeals Remanded for Decision on Merits – UOI vs. ADIT (Exemption) (Delhi High Court)

30 Jan 2026 | 86 Views

Deployment of Funds in BARC Not an Investment under Section 13(1)(d); Exemption under Sections 11 and 12 Upheld – CIT (Exemptions) vs. Indian Broadcasting Foundation (Delhi HC)

30 Jan 2026 | 83 Views

Section 148 Notice Quashed Where Alleged Escapement Below ₹50 Lakh and Income Already Disclosed; Limitation under Section 149 Not Satisfied: Ankit Khandelwal vs. ITO (Delhi HC)

30 Jan 2026 | 105 Views

Refund Must Be Granted Where Assessment Is Set Aside and Demand Extinguished; Coercive Recovery and Bank Attachment Directed to Be Vacated – Alim Ahmad vs. ITO (Delhi High Court)

30 Jan 2026 | 84 Views

Condonation of 12-Day Delay in Filing ITR Wrongly Rejected Despite COVID Hardship: Mechanical Order under Section 119(2)(b) Set Aside – Udit Goyal vs. PCIT (Delhi High Court)

30 Jan 2026 | 236 Views

Reassessment Notice for AY 2015–16 Quashed as Time-Barred; TOLA Inapplicable Post Rajeev Bansal – Bhagwan Sahai Sharma vs. DCIT (Delhi HC)

30 Jan 2026 | 76 Views

Depreciation on Block of Assets and AMP Adjustment Issues Covered by Binding Sony India Precedents: Revenue Appeal Dismissed – PCIT-7 vs. Sony India Pvt. Ltd. (Delhi High Court)

30 Jan 2026 | 90 Views

Reassessment Proceedings for AY 2013–14 Held Time-Barred; Section 153(6) Inapplicable Where No Court Direction – Ameeta Goyal vs. Assessment Unit (Delhi HC)

30 Jan 2026 | 117 Views

Advance Pricing Agreement Though Not Applicable Has Persuasive Value Where FAR Unchanged: Transfer Pricing Adjustment Deleted – PCIT-1 vs. FIS Global Business Solutions India Pvt. Ltd. (Delhi High Court)

30 Jan 2026 | 123 Views

Assessment under Section 144C Void for Non-Eligible Assessee; Issues on PE Attribution Already Settled by Supreme Court: Revenue Appeal Closed as Academic – CIT (IT) vs. Travelport LP (Delhi High Court)

30 Jan 2026 | 115 Views

Reassessment Notices Sustained Where JAO and FAO Have Concurrent Jurisdiction and Limitation Properly Extended under Section 149 Provisos – Surender Kumar Wadhwa vs. PCIT-18 (Delhi High Court)

30 Jan 2026 | 115 Views

Reassessment Proceedings Set Aside for Non-Service of Notices on Correct Email Address: Violation of Natural Justice – Siam Stock Holdings Ltd. vs. DCIT (Delhi High Court)

30 Jan 2026 | 107 Views

Subsistence Allowance Exempt from Bank Attachment under Section 226(3): Revenue Directed to Permit Operation of Salary Account – Saumya Chaurasia vs. DCIT (Delhi High Court)

30 Jan 2026 | 148 Views

Compounding Charges at 5% Not Applicable Where Earlier Compounding Application Was Rejected: CBDT Guidelines Interpreted – Sangeet Seth vs. CCIT (Delhi High Court)

30 Jan 2026 | 80 Views

Jurisdictional AO and Faceless AO Have Concurrent Power to Initiate Reassessment under Section 148: TKS Builders Reaffirmed Despite Dismissal of SLPs – Rhiti Talent Management Pvt. Ltd. vs. ITO (Delhi High Court)

30 Jan 2026 | 138 Views

Search of Multiple Bank Lockers under Section 132 Valid Where Bona Fide Reasons to Believe Exist; CBDT Instruction No. 1916 Not Absolute – Raj Krishan Gupta & Ors. vs. PDIT (Investigation) (Delhi High Court)

30 Jan 2026 | 123 Views

Reassessment Valid Where Risk Management Information Indicates Bogus Purchases and AO Applies Mind under Section 148A: No Interference in Writ Jurisdiction – R S Alloys vs. ITO (Delhi High Court)

30 Jan 2026 | 89 Views

Disallowance under Section 40(a)(i) Barred by Non-Discrimination Clause under DTAA; No TDS Obligation Where Income Not Chargeable to Tax: Revenue Appeal Dismissed – PCIT-04 vs. Mitsubishi Corporation (India) Pvt. Ltd. (Delhi High Court)

30 Jan 2026 | 110 Views

Interest on FDRs Earned from Project-Linked Funds Is Capital Receipt and Not Income from Other Sources: Revenue Appeal Dismissed – PCIT-1 vs. Brahma Center Development Pvt. Ltd. (Delhi High Court)

30 Jan 2026 | 89 Views

AMP Expenses Not an International Transaction; Bright Line Test Impermissible; Revenue Appeals Dismissed – PCIT-1 vs. Casio India Co. Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 106 Views

ITAT Justified in Remanding Subsidy Taxability Pending Supreme Court Decision; After-Sales Provision Allowable on Scientific Basis – PCIT Noida vs. Triveni Engineering (Delhi HC)

30 Jan 2026 | 78 Views

No Depreciation Disallowance on Discarded Assets within Block; AMP Adjustment Unsustainable; Revenue Appeal Dismissed – PCIT-7 vs. Sony India Pvt. Ltd. (Delhi HC)

30 Jan 2026 | 106 Views

Jurisdictional Assessing Officer Competent to Initiate Reassessment Despite Faceless Scheme; Writ Dismissed Following TKS Builders – Neena Wadhwa vs. PCIT (Delhi HC)

30 Jan 2026 | 97 Views

Jurisdictional Assessing Officer Has Concurrent Power to Initiate Reassessment Despite Faceless Regime; TKS Builders Followed – M/s Empire Fasteners vs. ACIT (Delhi HC)

30 Jan 2026 | 70 Views

Department Directed to Release Refund with Interest Within Eight Weeks; Liberty Granted to Seek Revival if Shortfall Persists – Anil Kumar Goel vs. PCIT (Delhi HC)

30 Jan 2026 | 109 Views

Reassessment for AY 2013–14 Remanded to AO to Examine Surviving Period under Amended Law; Rajeev Bansal and Ram Balram Buildhome Applied – Mahendra Kumar Jhanwar vs. ITO (Delhi HC)

30 Jan 2026 | 107 Views

Jurisdictional Assessing Officer Competent to Initiate Reassessment Despite Faceless Regime; TKS Builders Reaffirmed – Mount Shikhar Financial Services Ltd. vs. ITO (Delhi HC)

30 Jan 2026 | 101 Views

Rejection of Delay Condonation for Form 10BB Set Aside; Authority Directed to Decide Earlier Application under Section 119(2)(b): Anupam Gian Vikas Pari Shad vs. CIT (Exemption) (Delhi HC)

30 Jan 2026 | 103 Views

Credit of Advance Tax Paid under Predecessor PAN to Be Granted Manually; Revenue Directed to Issue Paper Refund and Stay Demand – Landmark Property Development Co. Ltd. vs. DCIT (Delhi HC)

30 Jan 2026 | 74 Views

Jurisdictional Assessing Officer and Faceless Assessing Officer Have Concurrent Power to Issue Reassessment Notice; TKS Builders Reaffirmed – Inder Dev Gupta vs. ITO (Delhi HC)

29 Jan 2026 | 243 Views

Reassessment Set Aside Where No Information Suggesting Escapement of Income; Matter Remanded for Fresh Reasoned Order – Huawei Technologies Cooperatief U.A. vs. ACIT (Delhi HC)

29 Jan 2026 | 183 Views

Rectification under Section 254(2) Cannot Be Used to Review Tribunal’s Final Order; Long-Drawn Litigation Put to Rest – Hindustan Sports Club Ltd. vs. ITO (Delhi HC)

29 Jan 2026 | 221 Views

Reassessment Order and Notice Set Aside on Revenue’s Concession; Matter Remanded for Fresh Consideration after Hearing – Deepak Gupta vs. ACIT (Delhi HC)

29 Jan 2026 | 179 Views

Charitable Status of Hamdard Reaffirmed; Exemption under Section 10(23C)(iv) and Sections 11–12 Cannot Be Denied on Alleged Rent Concession – CIT(E) vs. Hamdard Laboratories (India) (Delhi HC)

29 Jan 2026 | 196 Views

Bank Account Attachment under Section 226(3) Directed to Be Lifted on 20% Deposit; Opportunity to Seek Stay from CIT Preserved – Boang Technology Pvt. Ltd. vs. ACIT (Delhi HC)

29 Jan 2026 | 420 Views

Income Tax Department Cannot Appropriate Seized Funds Pending PMLA Trial; Proceeds of Crime Take Precedence Over Tax Recovery – ACIT vs. State & Ors. (Delhi HC)

29 Jan 2026 | 180 Views

Tax Demand for Years Where TDS Deducted but Not Deposited by Employer Quashed; Portal Demand Directed to Be Removed – Ashish Chopra vs. ACIT (Delhi HC)

29 Jan 2026 | 160 Views

Reassessment Order Set Aside for Non-Consideration of Reply Filed on Same Day; Matter Remanded for Fresh Speaking Order – Anmol Tradex Pvt. Ltd. vs. ACIT (Delhi HC)

29 Jan 2026 | 106 Views

Jurisdictional Assessing Officer Competent to Initiate Reassessment Despite Faceless Regime; Challenge Rejected Following TKS Builders – All India Kataria Education Society vs. ACIT (Delhi HC)

29 Jan 2026 | 110 Views

Benefit of Section 115BAA Denied Where Option Not Exercised in Return; CBDT Circular on Form 10-IC Does Not Cure Substantive Lapse: Sarla Holdings Pvt. Ltd. vs. PCIT (Delhi HC)

29 Jan 2026 | 103 Views

Section 148 Notices Issued After Expiry of Original Limitation Cannot Be Revived by 2012 Amendment to Section 149: U.K. Paints (Overseas) Ltd. vs. ACIT (Delhi HC)

29 Jan 2026 | 125 Views

Reassessment Quashed as Time-Barred; Amendment Extending Limitation to 16 Years Held Prospective Pending Larger Bench Decision: PCIT (Central)-1 vs. Late Ladli Pershad Jaiswal (Delhi HC)

29 Jan 2026 | 111 Views

Cloud Computing Receipts Not Taxable as Royalty or FTS in Absence of PE; ITAT Order Upheld: CIT (International Taxation)-1 vs. Amazon Web Services, Inc. (Delhi HC)

29 Jan 2026 | 124 Views

Section 148 Notice Quashed as Time-Barred Where AY Fell Outside Ten-Year Block Computed under Section 153C Principles: Sunil Kumar Dhaiya vs. ACIT, Central Circle-29 (Delhi HC)

29 Jan 2026 | 179 Views

Unsecured Loan from Director Explained; Section 68 Addition Unsustainable as “Source of Source” Requirement Not Applicable Prior to Finance Act 2022: Sheela Overseas Pvt. Ltd. vs. PCIT (Delhi HC)

29 Jan 2026 | 252 Views

Benefit of Section 115BAA Denied Where Option Not Exercised in Return; CBDT Circular on Form 10-IC Does Not Cure Substantive Lapse: Sarla Holdings Pvt. Ltd. vs. PCIT (Delhi HC)

29 Jan 2026 | 179 Views

Reassessment Quashed Where Reopening Based Solely on Penny Stock Investigation Reports Lacked Live Nexus with Assessee: Sanjay Kaul vs. ITO (Delhi HC)

29 Jan 2026 | 112 Views

Reassessment for AY 2015-16 Quashed Following Revenue’s Concession in Rajeev Bansal; Notices Issued After 01.04.2021 Not Sustainable: Rajiv Kumar Khandelwal vs. DCIT (Delhi HC)

29 Jan 2026 | 103 Views

Reassessment Sustained Where Section 148 Notice Digitally Signed on 31.03.2021 but Issued on 01.04.2021 Attracts Ashish Agarwal Regime: Rajesh Chopra vs. ITO (Delhi HC)

29 Jan 2026 | 97 Views

DCF Valuation Substantiated by Expert Cannot Be Rejected on Generic Disclaimers; Section 56(2)(viib) Addition Set Aside – PCIT-1 vs. A.H. Multisoft Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 110 Views

Section 153A Assessment Without Incriminating Material Unsustainable; Kabul Chawla and Abhisar Buildwell Applied – PCIT-1 vs. Charvak Trading Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 100 Views

Repair and Maintenance Services of Aircraft Equipment Do Not “Make Available” Technical Knowledge; Receipts Not Taxable as FTS/FIS under India–US DTAA – PCIT (International Taxation) vs. Goodrich Corporation (Delhi High Court)

29 Jan 2026 | 90 Views

Protective Additions Under Section 68 Not Sustainable Once Substantive Additions Made in Hands of Beneficiaries; Shell Conduit Cannot Be Taxed – PCIT, Delhi-7 vs. Third Generation Traders Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 90 Views

Addition on Alleged Bogus Purchases and Sales Leads to Double Taxation Where Income Already Offered; Section 145(3) Not Properly Invoked – PCIT (Central), Ludhiana vs. Garg Acrylics Ltd. (Delhi High Court)

29 Jan 2026 | 182 Views

Form 26AS Mismatch Due to Apparent Errors Not “Tangible Material” for Reopening; Reassessment Based on Erroneous TDS Data Invalid – PCIT vs. Sanjay Pratap Singh (Delhi High Court)

29 Jan 2026 | 99 Views

Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts; Section 147 Jurisdiction Fails in Share Capital Case – PCIT vs. K.R. Pulp and Papers Ltd. (Delhi High Court)

29 Jan 2026 | 99 Views

Reassessment Notice for AY 2013–14 Issued Beyond Residual Limitation under Section 149 Quashed; Computation Governed by Rajeev Bansal and Ram Balram Buildhome – Parveen Kumar Malhotra vs. ITO (Delhi High Court)

29 Jan 2026 | 124 Views

TDS Credit Cannot Be Denied to NRI Seller for Deductor’s Use of Wrong Form; Revenue Directed to Correct Records and Grant Refund – Parag Keshav Bopardikar vs. ITO (Delhi High Court)

29 Jan 2026 | 97 Views

Refund Cannot Be Withheld Where Rectified Return Was Never Declared Invalid; Revenue Directed to Process Refund for AY 2016–17 – Mukesh Garg vs. ACIT (Delhi High Court)

29 Jan 2026 | 97 Views

Section 149(1)(c) Cannot Revive Time-Barred Reassessment Notices Even in Foreign Asset Cases; Notices Beyond Original Limitation Quashed – K.S. Dhingra vs. ACIT (Delhi High Court)

29 Jan 2026 | 154 Views

Reassessment for AY 2013–14 Barred by Limitation Where Escaped Income Below ₹50 Lakhs; Section 148 Notice Quashed in Alleged Penny Stock Case – Manjeet Kaur Duggal vs. ITO (Delhi High Court)

29 Jan 2026 | 101 Views

Reassessment and Assessment Orders Issued in Name of Deceased Assessee Are Void Ab Initio; Jurisdiction Fails in Absence of Valid Section 148 Notice – Laxmi Devi (Deceased) vs. ACIT (Delhi High Court)

29 Jan 2026 | 97 Views

Reassessment for AY 2015–16 Issued After 1 April 2021 Liable to Be Dropped Following Revenue Concession in Rajeev Bansal; Section 148 Notice Quashed – Kum Kum Kohli vs. ACIT (Delhi High Court)

29 Jan 2026 | 97 Views

Reassessment for AY 2015–16 Issued After 1 April 2021 Liable to Be Dropped in View of Revenue Concession in Rajeev Bansal; Section 148 Notice Quashed – Kirti Kumar Dawar vs. ITO (Delhi High Court)

29 Jan 2026 | 136 Views

Section 149(1)(c) Cannot Revive Time-Barred Reassessment; Notices Beyond Original Limitation Quashed – K.S. Dhingra vs. ACIT (Delhi High Court)

29 Jan 2026 | 124 Views

Acquittal under Sections 276B and 278B Upheld Where Reasonable Cause for Delay in TDS Deposit Established under Section 278AA – ITO vs. MKY Constructions Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 91 Views

Reassessment for AY 2015–16 Issued After 1 April 2021 Liable to Be Dropped in View of Revenue Concession in Rajeev Bansal; Section 148 Notice Quashed – Gain Capital Pvt. Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 91 Views

Reassessment for AY 2015–16 Issued After 1 April 2021 Liable to Be Dropped in View of Revenue Concession in Rajeev Bansal; Section 148 Notice Quashed – Chandra Prakash Srivastava vs. ITO (Delhi High Court)

29 Jan 2026 | 95 Views

Extended 16-Year Limitation under Section 149(1)(c) Not Retrospective; Reassessment Notices for Concluded Years Quashed – BJN Holdings (I) Ltd. vs. DCIT (Delhi High Court)

29 Jan 2026 | 161 Views

Reassessment Notice for AY 2013–14 Issued Beyond Permissible Time under Section 149 Quashed; Limitation Computed as per Rajeev Bansal and Ram Balram Buildhome – Ameya Commercial Projects Pvt. Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 115 Views

Reassessment Notice Issued Beyond Extended Limitation under Section 149 Quashed; Time Computation Governed by Rajeev Bansal and Ram Balram Buildhome – Accolade Holdings Pvt. Ltd. vs. ITO (Delhi High Court)

29 Jan 2026 | 95 Views

ITAT Order Set Aside for Lack of Reasoned Findings on Transfer Pricing Comparables; Matter Remanded for Fresh Adjudication – TPG Software Pvt. Ltd. vs. DCIT (Delhi High Court)

29 Jan 2026 | 111 Views

Prosecution under Section 276CC Cannot Be Sustained in Absence of Wilful Default; Mens Rea Not Established Despite Service of Section 153A Notice – PCIT (Central-1) vs. Prabodh Kumar Tiwari (Delhi High Court)

29 Jan 2026 | 136 Views

Prosecution under Section 276CC Fails in Absence of Wilful Default Despite Service of Section 153A Notice; Acquittal Upheld on Merits – PCIT vs. Prabodh Kumar Tiwari (Delhi High Court)

29 Jan 2026 | 123 Views

Reassessment for AY 2014–15 Reconsidered in Light of Rajeev Bansal; Matter Remanded to AO to Examine Limitation Afresh – Swadeshi Tubes Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 150 Views

Addition under Section 68 Unsustainable Where Assessee Did Not Transfer Property and Alleged Undervaluation Arose Only from Share Transfers Between Shareholders; ITAT Remand Set Aside – Snerea Properties Pvt. Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 123 Views

Addition under Section 68 Not Sustainable Where No Transfer of Property by Assessee and Transaction Involves Share Transfer Between Shareholders; ITAT Remand Set Aside – Shrey Properties Pvt. Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 121 Views

Notice under Section 148 for AY 2014–15 Barred by Limitation Where Ten-Year Block under Section 153A Excludes Relevant Year; Search-Based Reopening Quashed – Shashank Gupta vs. ACIT (Delhi High Court)

29 Jan 2026 | 119 Views

Section 148 Notice for AY 2016–17 Time-Barred under First Proviso to Section 149; Limitation Not Extended by Earlier Litigation – Sanjay Bansal vs. ITO (Delhi High Court)

29 Jan 2026 | 185 Views

Reassessment Initiated During Pending Scrutiny Assessment Is Without Jurisdiction; Parallel Proceedings under Sections 147 and 143(3) Impermissible – Salesforce.com Singapore Pte. Ltd. vs. DCIT (Delhi High Court)

29 Jan 2026 | 142 Views

Reassessment Notice for AY 2015–16 Issued After 1 April 2021 Is Time-Barred; Proceedings Quashed Following Rajeev Bansal – Roopa Goyal vs. ITO (Delhi High Court)

29 Jan 2026 | 174 Views

Reassessment Notices for AY 2015–16 Issued After 1 April 2021 Liable to Be Dropped in View of Revenue Concession in Rajeev Bansal; Section 148 Proceedings Quashed – Rangoli Infocom Pvt. Ltd. vs. ITO (Delhi High Court)

29 Jan 2026 | 104 Views

Reassessment for AY 2013–14 Reconsidered in Light of Rajeev Bansal; Matter Remanded to AO to Examine Limitation Afresh – Rajesh Agarwal vs. ACIT (Delhi High Court)

29 Jan 2026 | 108 Views

Sanction for Prosecution under Section 279 Validly Granted by Principal Director; Criminal Proceedings under Sections 276C(1) and 277A Not Premature – Raj Kumar Kedia vs. Income Tax Office (Delhi High Court)

29 Jan 2026 | 174 Views

Addition under Section 68 Not Sustainable Where Identity, Creditworthiness and Genuineness of Share Applicants Established; No Requirement to Prove Source of Source for AY 2012–13 – Revenue Appeal Dismissed – PCIT-1 vs. Central Plastics Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 133 Views

Section 50C Not Applicable Where Agreement to Sell and Stamp Duty Precede Circle Rate Enhancement; No Substantial Question of Law – PCIT Delhi-7 vs. Thomson Press (India) Ltd. (Delhi High Court)

29 Jan 2026 | 191 Views

No Disallowance under Section 14A Where No Exempt Income Earned; Section 263 Cannot Be Invoked on a Plausible View – Revenue Appeal Dismissed – PCIT (Central)-2 vs. Hindustan Power Projects Pvt. Ltd. (Delhi High Court)

29 Jan 2026 | 115 Views

Section 153C Proceedings Invalid Without Year-Specific Incriminating Material; Notices for AYs 2015–16 to 2020–21 Quashed – Neeraj Bharadwaj vs. ACIT (Delhi High Court)

29 Jan 2026 | 105 Views

Search-Based Reassessment for AY 2014–15 Barred by Limitation; Ten-Year Block under Section 153A Computed from AY of Search – Notice under Section 148 Quashed – N S Associates Pvt. Ltd. vs. ACIT (Delhi High Court)

29 Jan 2026 | 104 Views

Notice under Section 148 for AY 2014–15 Barred by Limitation Where Ten-Year Block under Section 153A Excludes Relevant Year: Search-Based Reopening Quashed – Mirza Qamarul Hasan Beg vs. ACIT (Delhi High Court)

28 Jan 2026 | 118 Views

Unsecured Loan Treated as Unexplained Credit Where Identity and Creditworthiness of Lender Not Established; No Substantial Question of Law – Meenakshi Gupta vs. ITO (Delhi High Court)

28 Jan 2026 | 145 Views

Reassessment for AY 2014–15 Reconsidered in Light of Rajeev Bansal; Matter Remanded to AO to Decide Limitation Afresh – Manish Gupta vs. ACIT (Delhi High Court)

28 Jan 2026 | 127 Views

Reassessment for AY 2013–14 Reconsidered in Light of Rajeev Bansal; Matter Remanded to AO for Fresh Decision on Limitation – Dhurav Real Estate Developers Pvt. Ltd. vs. ITO (Delhi High Court)

28 Jan 2026 | 126 Views

Notice under Section 148 for AY 2014–15 Barred by Limitation Where Ten-Year Block under Section 153A Excludes Relevant Year: Search-Based Reopening Quashed – Davander Rawat vs. ACIT (Delhi High Court)

28 Jan 2026 | 109 Views

Compensation and Interest Received under Arbitral Award for Offshore Supplies Constitute Business Income; Not Taxable in Absence of PE under India–Japan DTAA – CIT (IT)-1 vs. Fujitsu Limited (Delhi High Court)

28 Jan 2026 | 168 Views

Reassessment Notices for AY 2015–16 Issued After 01.04.2021 Are Time-Barred; TOLA Inapplicable – Following Rajeev Bansal – Banyan Capital Advisors LLP vs. ITO (Delhi High Court)

28 Jan 2026 | 200 Views

Reassessment Proceedings Quashed for Review of Section 148A(d) Order and Limitation Breach: AO Has No Power of Review – Baba Global Ltd. vs. ACIT (Delhi High Court)

28 Jan 2026 | 226 Views

Section 148 and 148A Proceedings Set Aside and Matter Remanded for Fresh Consideration in Light of Rajeev Bansal: B.C. Enterprises vs. ITO, Ward-58(3) (Delhi HC)

28 Jan 2026 | 123 Views

Section 148 Notice Quashed as Time-Barred Where Ten-Year Block under Section 153A Excluded AY 2014-15: Aryan Residency Ltd. vs. ACIT, Central Circle-16 (Delhi HC)

28 Jan 2026 | 149 Views

Criminal Prosecution under Sections 276C, 276D and 277 Quashed Where Assessment Based on Unauthenticated DTAA Information Was Set Aside: Anurag Dalmia vs. Income Tax Office (Delhi HC)

28 Jan 2026 | 99 Views

Remand Proceedings Held Time-Barred for Failure to Pass Fresh Assessment within Limitation; Refund with Interest Directed: Acuity KP Solutions (India) Pvt. Ltd. vs. DCIT (Delhi HC)

28 Jan 2026 | 111 Views

Mechanical Approval under Section 153D Invalid; Common Approval for Hundreds of Search Assessments Held Unsustainable – PCIT-7 vs. Shivganesh Builders Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 144 Views

Mechanical and Omnibus Approval under Section 153D Invalid; Search Assessments Quashed for Lack of Application of Mind – PCIT-7 vs. Shine Star Buildcon Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 174 Views

Prosecution of Directors Without Arraigning Company Held Unsustainable; Complaints Quashed Under Section 278B – Rakesh Agarwal vs. ITO (Delhi HC)

27 Jan 2026 | 144 Views

Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT vs. Om Shiv Buildtech Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 150 Views

Prosecution of Directors Without Arraigning Company Held Unsustainable; Complaints Quashed Under Section 278B – Rakesh Agarwal vs. ITO (Delhi HC)

27 Jan 2026 | 157 Views

Section 153C Notices for AYs 2010–11 to 2015–16 Quashed as Beyond Ten-Year Block; Limitation to Be Reckoned from Date of Handing Over of Seized Material – Ramaa Advisors Pvt. Ltd. vs. ACIT (Delhi HC)

27 Jan 2026 | 144 Views

Mechanical Approval under Section 153D Invalid; Single Approval for 246 Search Assessments Held Unsustainable – PCIT-1 vs. MDLR Resorts Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 110 Views

Licence Fee for Use of Goodwill Allowable under Section 37; Bar Council Rules Not a Statutory Prohibition; Revenue Appeals Dismissed – PCIT vs. Remfry & Sagar (Delhi HC)

27 Jan 2026 | 110 Views

Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT-4 vs. King Buildcon Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 134 Views

Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; Revenue Appeal Dismissed – PCIT-4 vs. Gobind Kumar Goyal (Delhi High Court)

27 Jan 2026 | 201 Views

Department Directed to Grant Refund with Statutory Interest for Delay in Giving Effect to ITAT Order – Santosh Kumar Suri vs. DCIT (Delhi HC)

27 Jan 2026 | 139 Views

Mechanical Approval under Section 153D Vitiates Search Assessments; Revenue Appeal Dismissed Following MDLR Hotels and King Buildcon – PCIT-1 vs. Believe Constructions Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 131 Views

Mechanical and Omnibus Approval under Section 153D Invalid; Revenue Appeals Dismissed Following MDLR Hotels – PCIT-1 vs. Ashutosh Developers Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 152 Views

Reassessment Notices for AY 2015–16 Issued After 01 April 2021 Barred by Limitation; Proceedings Quashed Following Rajeev Bansal – Sarthak Gupta vs. ITO Ward 35(1) (Delhi HC)

27 Jan 2026 | 155 Views

Mechanical Approval under Section 153D Held Invalid; Revenue Appeals Dismissed for Lack of Application of Mind – PCIT-I vs. Bhudeva Estates Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 94 Views

Logistic Support Services, Reimbursements and Lease Line Charges Not Taxable as FTS or Royalty; Consistency Principle Applied – CIT (International Taxation)-1 vs. Expeditors International of Washington Inc. (Delhi HC)

27 Jan 2026 | 160 Views

AMP Expenses Not an International Transaction and Section 14A Amendment Not Retrospective: Revenue Appeal Dismissed – PCIT Delhi-1 vs. Amadeus India Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 153 Views

Settlement Applications Filed Between 01.02.2021 and 31.03.2021 Held Valid; Retrospective Abolition of ITSC Cannot Defeat Vested Rights: Western UP Power Transmission Co. Ltd. vs. ITSC (Delhi HC)

27 Jan 2026 | 148 Views

AMP Expenses Do Not Constitute International Transaction Absent Tangible Evidence: Revenue Appeal Dismissed Following Casio Precedents – PCIT-1 vs. Casio India Co. Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 158 Views

Approval Recording “Yes, I Am Convinced It Is a Fit Case” Satisfies Section 151 Requirement: ITAT Order Set Aside – PCIT-1 vs. Agroha Fincap Ltd. (Delhi High Court)

27 Jan 2026 | 173 Views

Reassessment Order Set Aside for Non-Consideration of Assessee’s Reply on Same Transaction Already Examined: Matter Remanded under Section 148A – Michael and Susan Dell Foundation vs. DCIT (Delhi High Court)

27 Jan 2026 | 178 Views

Section 197 Withholding Certificate Based Solely on Set-Aside Assessment Orders Unsustainable: ITAT Order on Non-Existence of DAPE Binding – Zscaler Inc. vs. DCIT (Delhi High Court)

27 Jan 2026 | 190 Views

Section 14A Disallowance Cannot Exceed Exempt Income; Finance Act 2022 Amendment Held Prospective – PCIT (Central)-1 vs. R.J. Corp. Ltd. (Delhi HC)

27 Jan 2026 | 180 Views

Foreign Exchange Gain/Loss to Be Treated as Operating Item; Exclusion of Brand-Driven and Functionally Dissimilar Comparables Upheld – PCIT-7 vs. Steria India Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 182 Views

Reassessment for AY 2014–15 Quashed as Time-Barred Applying Ashish Agarwal and Rajeev Bansal: Entire Proceedings Set Aside – Manisha Agarwal vs. ITO (Delhi High Court)

27 Jan 2026 | 193 Views

Reassessment Proceedings Quashed for Absence of Jurisdictional Facts and Non-Application of Mind under Section 148A – Subodh Kant Sahay (HUF) vs. ITO Ward 28(1) (Delhi HC)

27 Jan 2026 | 154 Views

Directors Cannot Be Prosecuted Without Arraigning Company as Accused under Section 278B: Criminal Complaints Quashed – Nilesh Agarwal vs. ITO (Delhi High Court)

27 Jan 2026 | 155 Views

Mechanical Approval under Section 153D Invalid: Mass Approval of 246 Search Assessments Set Aside – PCIT vs. Believe Constructions Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 138 Views

Draft Assessment Order Passed on Amalgamated Non-Existent Company Held Void Ab Initio; Liberty Granted to Proceed Against Successor – SMS India Pvt. Ltd. vs. Assessment Unit (Delhi HC)

27 Jan 2026 | 150 Views

Settlement Applications Filed Between 01.02.2021 and 31.03.2021 Held Valid: Interim Board Directed to Adjudicate – Megha Engineering and Infrastructure Ltd. vs. ITSC (Delhi High Court)

27 Jan 2026 | 150 Views

Jewellery Addition under Section 69B Set Aside for Lack of Jurisdictional Satisfaction; Matter Remanded to ITAT – Rekha Khaitan vs. DCIT (Delhi HC)

27 Jan 2026 | 165 Views

Reassessment for AY 2015–16 Quashed as Time-Barred under First Proviso to Section 149: Manju Somani Ratio Applied – Gopal Bansal vs. ACIT (Delhi High Court)

27 Jan 2026 | 176 Views

Retention of Seized Jewellery Beyond 120 Days Without Statutory Satisfaction Upheld; No Automatic Release under Section 132B – Rajesh Gupta & Ors. vs. ACIT (Delhi HC)

27 Jan 2026 | 242 Views

TDS Default under Section 276B Established Despite Subsequent Deposit: Acquittal Set Aside and Sentence Modified to Admonition – ITO vs. Great Indian Nautanki Co. Pvt. Ltd. (Delhi High Court)

27 Jan 2026 | 159 Views

Transfer Pricing Adjustment on Intra-Group Services Deleted on Grounds of Consistency and Factual Findings; No Substantial Question of Law – PCIT Delhi-1 vs. Avery Dennison (India) Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 144 Views

Reassessment Proceedings Set Aside for Non-Consideration of Reply and Reopening on Identical Issue Already Examined: Matter Remanded under Section 148A – Logix Heights Pvt. Ltd. vs. DCIT (Delhi High Court)

27 Jan 2026 | 145 Views

Reassessment Proceedings Upheld Where Independent Verification Established Escapement of Income: No Interference at Section 148A Stage – Harshit Finvest Pvt. Ltd. vs. ACIT (Delhi High Court)

27 Jan 2026 | 170 Views

Transfer Pricing Adjustment Deleted Where ITAT Found Actual Receipt of Intra-Group Services and Faulted DRP for Non-Application of Mind; No Substantial Question of Law – PCIT Delhi-1 vs. BorgWarner Emissions Systems India Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 155 Views

Licence Fee Paid for Use of Goodwill Not Prohibited by Law; Bar Council Rules Not Attracted; Revenue Appeals Dismissed – PCIT-21 vs. Remfry & Sagar (Delhi HC)

27 Jan 2026 | 165 Views

Transfer Pricing Royalty Benchmarking under CUP Sustained; Selection of Comparables a Pure Question of Fact – PCIT-7 vs. Tupperware India Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 179 Views

No Addition under Section 153A for Unabated Years Without Incriminating Material; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 129 Views

Penalty under Section 271(1)(c) Invalid for Defective Notice Not Specifying Charge; Revenue Appeal Dismissed on Merits and Delay – PCIT-Central-1 vs. Chetan Gupta (Delhi HC)

27 Jan 2026 | 143 Views

Section 153C Proceedings for AY 2013–14 Held Time-Barred; Six-Year Period to Be Reckoned from Date of Handing Over of Seized Material – PCIT (Central) Gurugram vs. Deepak Kumar Aggarwal (Delhi HC)

27 Jan 2026 | 178 Views

Low Tax Effect Objection Rejected Where Case Falls Under ‘Accommodation Entry’ Exception; Review Petition Dismissed – PCIT-1 vs. Agroha Fincap Ltd. (Delhi HC)

27 Jan 2026 | 194 Views

Reassessment Notice for AY 2015–16 Quashed as Time-Barred under Section 149; TOLA Inapplicable – Ms. Swati Varmani vs. ITO Ward 30(1) (Delhi HC)

27 Jan 2026 | 190 Views

Condonation of Delay under Section 119(2)(b) Denied Where No Genuine Hardship Shown; Ignorance of Law Not a Ground – Manjit Singh Dhaliwal vs. CIT (International Taxation) (Delhi HC)

27 Jan 2026 | 247 Views

Reassessment Notice for AY 2014–15 Set Aside for Fresh Examination of Surviving Limitation Period in Light of Rajeev Bansal Judgment – Filatex India Ltd. vs. ACIT (Delhi High Court)

27 Jan 2026 | 182 Views

Delay of 16 Days in Filing Form 10B Directed to be Condoned under Section 119(2)(b); Rejection Order Set Aside: Delhi Maharashtriya Educational and Cultural Society vs. CIT (Exemptions) (Delhi HC)

27 Jan 2026 | 190 Views

Reassessment Orders Set Aside for Non-Speaking Section 148A(3) Decisions; AO Directed to Pass Reasoned Orders After Supplying Material – MakeMyTrip India Pvt. Ltd. vs. DCIT (Delhi HC)

27 Jan 2026 | 112 Views

Reassessment Notice Set Aside Where Alleged Transaction Pertained to Wrong Assessment Year: Matter Remanded for Fresh Consideration under Section 148A – Fosun Pharma Industrial Pte. Ltd. vs. DCIT (Delhi High Court)

27 Jan 2026 | 144 Views

Payment for Global Cricket Sponsorship Partly Taxable as Royalty for Trademark Use; Apportionment of Advertisement and Royalty Upheld – LG Electronics India Pvt. Ltd. vs. DIT (International Taxation) (Delhi HC)

27 Jan 2026 | 148 Views

Final Assessment Order Held Time-Barred Where DRP Directions Uploaded on ITBA but Order Passed Beyond Statutory Limitation under Section 144C(13): CIT (IT)-2 vs. Hyundai Rotem Company (Delhi HC)

27 Jan 2026 | 175 Views

Section 148A Order and Reassessment Notice Set Aside and Matter Remanded for Fresh Consideration with Opportunity to Furnish Documents: Ferra Engineering Pty Limited vs. ACIT (International Taxation) (Delhi HC)

27 Jan 2026 | 112 Views

Criminal Prosecution for Delay in Deposit of TDS Cannot Be Quashed at Pre-Trial Stage; Managing Director’s Liability Is a Triable Issue – Dr. Manoj Khanna vs. Income Tax Office (Delhi HC)

27 Jan 2026 | 156 Views

No Service or Virtual Service PE Without Physical Rendition of Services in India Under India-Singapore DTAA; Revenue Appeals Dismissed – CIT (International Taxation-1) vs. Clifford Chance Pte. Ltd. (Delhi HC)

27 Jan 2026 | 133 Views

Transfer Pricing Adjustment Deleted Where DRP’s Exclusion of Comparables Upheld as Pure Question of Fact; Revenue Appeal Dismissed on Merits and Delay – PCIT-7 vs. TCK Advisers Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 112 Views

No Fixed Place, Service or Agency PE in India Where Indian Entity Provides Arm’s Length BPO Support; Revenue Appeals Dismissed – CIT (Intl. Tax) vs. EXL Service.com Inc. (Delhi HC)

27 Jan 2026 | 123 Views

No Addition under Section 153A in Absence of Incriminating Material; Kabul Chawla Principle Reaffirmed: PCIT–Central-1 vs. Som Hari Infrastructure Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 92 Views

Live Telecast Fees Not Royalty under Section 9(1)(vi); Revenue Appeal Dismissed Following Delhi Race Club and Fox Network – CIT (International Taxation) vs. Sri Lanka Cricket (Delhi High Court)

27 Jan 2026 | 111 Views

Release of Seized Jewellery and Cash Directed on Deposit of Advance Tax Pending Section 158BC Proceedings: Sonali Rastogi vs. ACIT, Central Circle-27 (Delhi HC)

27 Jan 2026 | 109 Views

Arbitrary Section 197 Order Quashed; Nil TDS Certificate Directed Where No PE Exists and Prior High Court Orders Ignored: SFDC Ireland Ltd. vs. CIT (International Taxation) (Delhi HC)

27 Jan 2026 | 165 Views

Assessment Proceedings Permitted Irrespective of PAN Discrepancy; Direction Issued to Cancel Duplicate PAN – Rakesh Suri vs. ACIT (Delhi High Court)

27 Jan 2026 | 100 Views

Reassessment Quashed for Lack of Tangible Material and No Escapement Where Income Already Taxed at Highest Rate: PCIT-7, Delhi vs. Atul Goel (Delhi HC)

27 Jan 2026 | 140 Views

Reassessment Notice for AY 2013–14 to Be Re-examined on Limitation in Light of Rajeev Bansal and Kanwaljeet Kaur – AKC Retailers Pvt. Ltd. vs. ITO (Delhi HC)

27 Jan 2026 | 116 Views

Recovery of Tax Demand Without Supplying Assessment Order Held Illegal; Refund with Interest Directed Unless Order Traced and Served – Philco Exports Pvt. Ltd. vs. ACIT (Delhi High Court)

27 Jan 2026 | 113 Views

Nil Withholding Certificate Rejection Set Aside for Non-Compliance with Rule 28AA Despite ITAT Favourable Rulings on FTS under India–UK DTAA: Nord Anglia Education Ltd. vs. DCIT (Delhi HC)

27 Jan 2026 | 107 Views

Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Manit Rastogi vs. ACIT Central Circle-27 (Delhi High Court)

27 Jan 2026 | 124 Views

Rent Paid for Premises Not Used for Licensed Business Disallowed; No Substantial Question of Law Arises – Adarsh Journal Pvt. Ltd. vs. CIT Ward 1(3) (Delhi HC)

27 Jan 2026 | 117 Views

Higher TDS Rate under Section 197 Quashed After ITAT Set Aside Permanent Establishment Finding; Direction to Issue Certificate at 1.5%: GE Global Parts and Products GmbH vs. ACIT (Delhi HC)

27 Jan 2026 | 141 Views

Higher TDS Certificate under Section 197 Quashed After ITAT Set Aside Finding of Permanent Establishment; Revenue Directed to Issue Certificate at 1.5% – GE Energy Parts Inc. vs. ACIT (Delhi High Court)

27 Jan 2026 | 104 Views

Virtual Service PE Not Recognised under India-UK DTAA; Section 195 Nil Withholding Certificate Rejection Set Aside: Ernst and Young LLP vs. ACIT (Delhi HC)

27 Jan 2026 | 113 Views

Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Dhirendra Vir Rastogi vs. ACIT Central Circle-27 (Delhi High Court)

27 Jan 2026 | 112 Views

TDS Liability under Section 194H Confirmed but Demand Restricted to Interest Only Where Agents Already Paid Tax: CIT Delhi XVII vs. Royal Jordanian Airlines (Delhi HC)

27 Jan 2026 | 125 Views

Review Petition Dismissed; No Error Apparent in Direction to Process Returns in Accordance with Law Despite Revenue’s Objections – Bechtel Limited vs. ACIT Circle 1(1)(2), New Delhi (Delhi High Court)

27 Jan 2026 | 108 Views

Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Aryaman Vir vs. ACIT Central Circle-27 (Delhi High Court)

27 Jan 2026 | 100 Views

Fraudulent ITC Recipient Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Time Protection – Utkarsh Arora (M/s Aura Interior Hardware) vs. Additional Commissioner CGST (Delhi HC)

27 Jan 2026 | 113 Views

GST Adjudication Order Set Aside Where SCN Was Uploaded Only on ‘Additional Notices’ Tab: Matter Remanded Subject to Section 168A Outcome – Techcoral Solutions vs. Commissioner of DGST (Delhi High Court)

27 Jan 2026 | 101 Views

Reassessment Order under Section 148A Set Aside Where GST Proceedings on Same Transaction Closed Subsequently; Matter Remanded for Fresh Consideration – Vedanta Limited vs. ACIT (Delhi HC)

27 Jan 2026 | 129 Views

Fresh GST Registration Cannot Be Denied During Pendency of Appeal After Statutory Pre-Deposit: Section 107(7) Applied – Sarabjeet Singh vs. Commissioner of SGST (Delhi High Court)

27 Jan 2026 | 166 Views

Fraudulent ITC Recipient Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Time Protection – Sardar Auto Traders vs. Additional Commissioner CGST (Delhi HC)

27 Jan 2026 | 110 Views

GST Adjudication Order Set Aside for Non-Consideration of Reply; Matter Remanded with Personal Hearing Subject to Supreme Court Decision on Section 168A Notifications – RSA Impex LLP vs. Commissioner of DGST (Delhi HC)

27 Jan 2026 | 101 Views

Jurisdictional AO’s Power to Issue Reassessment Notices Reaffirmed Despite Faceless Scheme; Writ Dismissed Following TKS Builders – Sumanglam Sewa Aivam Education Samiti vs. ACIT (Delhi HC)

27 Jan 2026 | 119 Views

Payments for Cloud-Based E-Invoicing Services Not Fees for Technical Services under India–UK DTAA: Make Available Test Not Satisfied – Tungsten Automation England Ltd. vs. DCIT (Delhi High Court)

27 Jan 2026 | 97 Views

Section 264 Revision Against Section 143(1) Intimation Allowed; Refund Directed Despite Pending SLP Argument – Shangri-La International Hotel Management Pte. Ltd. vs. CIT (International Tax) (Delhi HC)

27 Jan 2026 | 157 Views

₹48 Crore GST Demand in Fake ITC Case Not Entertained in Writ; Assessee Relegated to Statutory Appeal with Limited Time Relief – Samyak Jain vs. Superintendent (Adjudication), Central GST Delhi (Delhi HC)

27 Jan 2026 | 162 Views

Delay of Nine Months in Filing Revised Return Not a Genuine Hardship; Condonation under Section 119(2)(b) Rightly Rejected – Sanjay Khurana vs. Income Tax Department (Delhi HC)

27 Jan 2026 | 186 Views

Repeated Non-Compliance Justifies Retrospective Cancellation of GST Registration; Writ Dismissed with Liberty to Seek Fresh Registration – M/s Shyam Enterprises vs. Superintendent CGST (Delhi HC)

27 Jan 2026 | 156 Views

Unsecured Loan under Section 68 Held Genuine; No Requirement to Prove Source of Source Prior to Finance Act 2022 – PCIT-4 vs. KRBL Infrastructure Ltd. (Delhi HC)

27 Jan 2026 | 213 Views

Penalty of ₹285 Crore under Section 122(1A) for Fraudulent ITC Not Interfered in Writ; Assessee Relegated to Statutory Appeal – Bhupender Kumar vs. Additional Commissioner CGST (Delhi HC)

27 Jan 2026 | 189 Views

No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 123 Views

Refund Directed with Interest Where Deficiency Memo Not Traceable; Assessee Granted Statutory Appeal for Earlier Rejection – M/s Sisla Laboratories vs. Deputy Commissioner of CGST (Delhi HC)

27 Jan 2026 | 117 Views

Ex Parte GST Adjudication Set Aside Where SCN Uploaded Only on ‘Additional Notices’ Tab; Matter Remanded with Portal Access and Hearing Directions – M/s Trans India Logistics vs. GSTO Ward-60 (Delhi HC)

27 Jan 2026 | 128 Views

GST Adjudication Order Set Aside for Lack of Opportunity; Reply Permitted Subject to Outcome of Supreme Court on Section 168A Notifications – M/s Rau’s IAS Study Circle vs. GSTO-41 (Delhi HC)

27 Jan 2026 | 114 Views

No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)

27 Jan 2026 | 131 Views

GST Adjudication Set Aside for Non-Consideration of Reply and Denial of Cross-Examination in Fraud Proceedings under Section 74 – Ambika Traders vs. Additional Commissioner DGGSTI (Delhi HC)

27 Jan 2026 | 189 Views

Reopening Quashed for Change of Opinion; Survey-Based Comparison with Subsequent Year Data Invalid – Matrix Clothing Pvt. Ltd. vs. ACIT (Delhi HC)

27 Jan 2026 | 105 Views

Excess Cash Deposits Held Unexplained; No Substantial Question of Law under Section 260A – Kross Diamonds Pvt. Ltd. vs. ITO Ward 14(3) (Delhi HC)

27 Jan 2026 | 103 Views

Concurrent Jurisdiction of Jurisdictional AO and Faceless AO Reaffirmed; Reassessment Notices Upheld Despite Section 151A Challenge – Inder Dev Gupta vs. ACIT (Delhi HC)

27 Jan 2026 | 116 Views

Seized Jewellery, Bullion and Cash Directed to Be Released on Deposit of Advance Tax; Search Proceedings Pending under Section 158BC – Ananya Vir vs. ACIT Central Circle-27 (Delhi High Court)

27 Jan 2026 | 113 Views

Reassessment Quashed as Time-Barred Where Notice Dispatched After Limitation Despite ITBA Generation Before Cut-Off – Grid Solutions SAS vs. ACIT (Delhi HC)

27 Jan 2026 | 153 Views

Receipts from Off-the-Shelf Software, Bandwidth and IT Support Services Not Taxable as Royalty or FTS under India–Singapore DTAA; Revenue Appeals Dismissed – CIT (International Taxation) vs. DXC Technology Services Singapore (Delhi HC)

27 Jan 2026 | 94 Views

Reassessment for AY 2015–16 Quashed as Time-Barred; TOLA Inapplicable Post Rajeev Bansal – Anju Khosla vs. ITO Ward 15(1) (Delhi HC)

27 Jan 2026 | 118 Views

Reassessment Upheld Where No Change of Reasons and Section 148A Procedure Properly Followed Post-2022 Amendment – Amandeep Singh (Guru Kripa Enterprises) vs. ACIT (Delhi HC)

27 Jan 2026 | 98 Views

Jurisdiction of Jurisdictional Assessing Officer Upheld Despite Faceless Scheme; Reassessment Notices Sustained in Delhi – All India Kataria Educational Society vs. ACIT (Delhi HC)

27 Jan 2026 | 115 Views

Invalid Remand by CIT(A) Set Aside Where Jurisdictional Defect under Section 143(2) Not Adjudicated; Matter Restored to CIT(A) – Akasaki Technology (P) Ltd. vs. PCIT (Delhi HC)

27 Jan 2026 | 144 Views

Draft Income Tax Rule 2026, Video Recording UNION BUDGET 2026, Memo, FAQ, Key Features & Virtual Webinar on UNION BUDGET 2026 – Comprehensive Analysis of Direct and Indirect Tax Proposals (Monday, 02 February 2026 | 5:00 PM – 7:00 PM

26 Jan 2026 | 1706 Views

GST Search and Seizure under Section 67 CGST Upheld at Investigation Stage; Allegations of Coercion, Illegal Entry and Privacy Violation Rejected – Modern Creation vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 429 Views

Redemption Fine Held Covered Under Sabka Vishwas Scheme; Discharge Certificate Directed to Be Issued in Seizure Cases – Lokesh Pathak vs. Designated Committee SVLDRS (Delhi High Court)

24 Jan 2026 | 364 Views

GST Department Directed to Re-Credit ITC Through Manual Intervention Where Portal Limitation Prevented Issuance of PMT-03 – Mohan Footcare Pvt. Ltd. vs. Deputy Commissioner CGST (Delhi High Court)

24 Jan 2026 | 410 Views

Redemption Fine Held Waived Under Sabka Vishwas Scheme in Seizure Cases; Discharge Certificate Directed – M.P. Pathak (Deceased) through LR vs. Designated Committee SVLDRS (Delhi High Court)

24 Jan 2026 | 371 Views

Search and Seizure under Section 67 CGST Upheld at Investigation Stage Despite Allegations of Coercion and Privacy Violation – Kabun Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 359 Views

Writ Petition Against Massive GST Demand Not Entertained Where SCN Was Known and Reply Not Filed; Assessee Relegated to Statutory Appeal with Extended Limitation – Purshottam Ray vs. Principal Commissioner CGST (Delhi High Court)

24 Jan 2026 | 436 Views

GST Demand Order Not Remanded Where Notices Were Uploaded on Portal; Assessee Relegated to Statutory Appeal with Limitation Protection – Seven Seas Lights Pvt. Ltd. vs. AC CGST Delhi East (Delhi High Court)

24 Jan 2026 | 382 Views

Challenge to Invocation of Section 74 CGST Rejected at SCN Stage; Department Directed to Supply Relied Upon Documents and Grant Fair Hearing – Chetak Motors Pvt. Ltd. vs. Additional Commissioner CGST (Delhi High Court)

24 Jan 2026 | 422 Views

GST Search and Seizure under Section 67 CGST Sustained at Investigation Stage; Allegations of Coercion and Privacy Violation Rejected – Glitz International vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 211 Views

Writ Petition Against Fraudulent ITC Demand Not Entertained; Assessee Relegated to Statutory Appeal with Extended Time for Pre-Deposit – RS Trading Co. vs. Principal Commissioner CGST (Delhi High Court)

24 Jan 2026 | 177 Views

Retrospective GST Registration Cancellation Set Aside Where SCN Did Not Propose It; Cancellation Restricted to SCN Date – Sumit Saree Centre vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 201 Views

GST Registration Cancellation Order Recalled on Discovery of Fictitious Proprietorship; Court Flags Impersonation, Orders Presence of Accountant – S.K. Overseas vs. Superintendent CGST (Delhi High Court)

24 Jan 2026 | 183 Views

Search and Seizure under Section 67 CGST Upheld at Investigation Stage; Allegations of Coercion, Privacy Violation and Illegal Sealing Rejected – Genesis Enterprises & Connected Matters vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 190 Views

Retrospective Cancellation of GST Registration Set Aside Where SCN Did Not Propose It; Cancellation Restricted to SCN Date – Smart World Communications vs. Commissioner of Central Tax & CGST (Delhi High Court)

24 Jan 2026 | 199 Views

GST on Reinsurance Services for Period 01.07.2017 to 24.01.2018 Set Aside in View of Clarificatory Circular; Orders Passed Prior to Circular Not Sustainable – Oriental Insurance Co. Ltd. vs. Addl. Commissioner CGST Delhi North (Delhi High Court)

24 Jan 2026 | 171 Views

Retrospective Cancellation of GST Registration Set Aside for Lack of Reasons; Matter Remanded for Fresh Hearing – Gaurav vs. Superintendent, CGST (Delhi High Court)

24 Jan 2026 | 229 Views

GST Search and Seizure under Section 67 CGST Upheld at Investigation Stage Despite Allegations of Coercion and Privacy Violation – Aayme Sourcing Creations (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 190 Views

Educational Consultancy Services to Foreign Universities Not Intermediary Services; GST Refund on Export of Services Upheld – DGST Delhi vs. Global Opportunities Pvt. Ltd. (Delhi High Court)

24 Jan 2026 | 384 Views

GST Search and Seizure under Section 67 CGST Act Upheld; Allegations of Coercion, Privacy Violation and Illegal Recovery Rejected at Investigation Stage – Fiore Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 197 Views

GST Demand Order Not Interfered with Where No Reply Filed to SCN; Assessee Relegated to Statutory Appeal with Limitation Protection Subject to Supreme Court Decision on Section 168A – Findoc Ventures Pvt. Ltd. vs. GST Officer (Delhi High Court)

24 Jan 2026 | 183 Views

Appeal on Service Tax Commission to Overseas Agents Held Not Maintainable Before High Court; Remedy Lies Before Supreme Court – Commissioner of CGST Delhi South vs. Yogmaya Traders Pvt. Ltd. (Delhi High Court)

24 Jan 2026 | 169 Views

Appeal on Taxability of Commission Paid to Overseas Agents Held Not Maintainable Before High Court; Remedy Lies Before Supreme Court – Commissioner of CGST Delhi South vs. Sidh Designers Pvt. Ltd. (Delhi High Court)

24 Jan 2026 | 163 Views

GST Refund of Unutilised ITC on Export of Services Remanded for Fresh Appellate Consideration; Partial and Contradictory Findings Set Aside – Chegg India Pvt. Ltd. vs. Assistant Commissioner CGST (Delhi High Court)

24 Jan 2026 | 178 Views

GST Search and Seizure under Section 67 CGST Act Upheld; Allegations of Coercion, Privacy Violation and Illegal Action Rejected at Investigation Stage – Bexley Creation Enterprises (OPC) Pvt. Ltd. vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 176 Views

Ex Parte GST Demand Order Set Aside for Violation of Natural Justice; Assessee Granted Opportunity to File Reply to SCN Subject to Cost – Sanjay Medicos vs. STO Ward-90, DGST (Delhi High Court)

24 Jan 2026 | 172 Views

GST Search and Seizure under Section 67 CGST Act Upheld; Allegations of Coercion, Illegal Search and Privacy Violation Rejected at Investigation Stage – Backbone Overseas vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 161 Views

Writ Petition in Fraudulent ITC Case Not Entertained; Assessee Relegated to Statutory Appeal Despite Partial Non-Consideration of Reply, Subject to Cost – Rajesh Metals vs. Commissioner CGST Delhi North (Delhi High Court)

24 Jan 2026 | 161 Views

Consolidated GST Show Cause Notice for Multiple Financial Years Upheld in Fake ITC Case; Assessee Relegated to Statutory Appeal with Limitation Protection – Ashish Enterprises vs. Assistant Commissioner CGST (Delhi High Court)

24 Jan 2026 | 210 Views

Writ Petition Not Entertained Where Reply Filed but Personal Hearing Not Availed; Assessee Relegated to Statutory Appeal under Section 107 CGST Act – Markex Branding Solutions Pvt. Ltd. vs. DGST (Delhi High Court)

24 Jan 2026 | 160 Views

Redemption Fine Held Waived Under Sabka Vishwas Scheme Even in Seizure Cases; Discharge Certificate Directed – Art N Glass India Pvt. Ltd. vs. Designated Committee SVLDRS (Delhi High Court)

24 Jan 2026 | 163 Views

Recovery Stayed Against First Appellate Order Due to Non-Functional GST Appellate Tribunal; Deposit of 10% Directed as Interim Safeguard – Welcut Industries vs. Commissioner CGST Delhi North (Delhi High Court)

24 Jan 2026 | 188 Views

Regular Bail Granted in GST ITC Fraud Case After Filing of Complaint; Continued Custody Held Unwarranted Where Evidence Is Documentary – Narender Kumar vs. DGGI Delhi Zonal Unit (Delhi High Court)

24 Jan 2026 | 304 Views

GST Search and Seizure under Section 67 CGST Sustained at Investigation Stage; Allegations of Coercion, Illegal Sealing and Privacy Violation Rejected – A V Enterprises vs. Principal Commissioner CGST Delhi East (Delhi High Court)

24 Jan 2026 | 200 Views

Writ Petition Dismissed in Alleged Fraudulent ITC Case: Petitioner Relegated to Statutory Appeal under Section 107 CGST Act – VSA Trading Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court)

24 Jan 2026 | 149 Views

Writ Petition Not Maintainable in Fraudulent ITC Availment Cases; Petitioner Directed to Avail Statutory Appeal under Section 107 CGST Act – High Spirit Commercial Ventures Pvt. Ltd. vs. Addl. Commissioner CGST Delhi West (Delhi High Court)

24 Jan 2026 | 157 Views

GST Adjudication Order Set Aside for Violation of Natural Justice: Matter Remanded for Fresh Adjudication Pending Challenge to Section 168A Notifications – T V Sundram Iyengar and Sons Pvt. Ltd. vs. Commissioner of GST (Delhi High Court)

24 Jan 2026 | 160 Views

Provisional Attachment of Bank Accounts under Section 83 Upheld as Competent Authority Established; Assessee Granted Liberty to File Fresh Objections under Rule 159(5) – GMG Tradelink Pvt. Ltd. vs. DGGI (Delhi High Court)

24 Jan 2026 | 165 Views

Ex Parte GST Demand Set Aside Where SCN Uploaded Only on “Additional Notices” Tab; Matter Remanded with Opportunity to Reply, Subject to Supreme Court Decision on Limitation Notifications – ESS Dee Industries vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 153 Views

Refund of IGST on Exports Cannot Be Withheld Without Issuance of Show Cause Notice for Alleged Excess ITC: Stanlee (India) Enterprises Pvt. Ltd. vs. Commissioner of CGST (Delhi High Court)

24 Jan 2026 | 211 Views

GST Show Cause Notice Quashed as Time-Barred for Non-Compliance with Mandatory Three-Month Requirement under Section 73(2); Technical Glitch Not a Valid Defence – C.H. Robinson Worldwide Freight India Pvt. Ltd. vs. Addl. Commissioner CGST Delhi South (Delhi High Court)

24 Jan 2026 | 275 Views

GST Adjudication Order Set Aside Due to Non-Visibility of SCN on Portal and Violation of Natural Justice: Matter Remanded Subject to Section 168A Outcome – Sight and Sound India Pvt. Ltd. vs. Commissioner of SGST (Delhi High Court)

24 Jan 2026 | 185 Views

Writ Petition Not Entertained Where Reply Filed but Personal Hearing Not Availed; Assessee Relegated to Statutory Appeal under Section 107 CGST Act – Acme India vs. Department of Trade and Taxes (Delhi High Court)

24 Jan 2026 | 173 Views

Service Tax Not Leviable on Incentives Received by Advertising Agency: No Declared Service under Section 66E(e) – Principal Commissioner of CGST vs. Nexus Alliance Advertising (Delhi High Court)

24 Jan 2026 | 176 Views

GST Demands Prior to Approval of Resolution Plan Quashed: Clean Slate Doctrine Applied under Section 31 IBC – Patanjali Foods Limited vs. Assistant Commissioner CGST (Delhi High Court)

24 Jan 2026 | 208 Views

Penalty on Director under CGST Requires Reconsideration Owing to Prior Tax Deposits; Appeal Allowed Without Pre-Deposit: Vivek Kumar vs Addl. Commissioner of CGST (Delhi High Court)

24 Jan 2026 | 185 Views

GST Adjudication Order Set Aside for Violation of Natural Justice Pending Validity of Section 168A Notifications: Globe Overseas Pvt. Ltd. vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 190 Views

Services to Foreign Universities Held as Export, Not Intermediary Services; Revenue Appeal Dismissed: Commissioner of Central Tax vs T C Global India Pvt. Ltd. (Delhi High Court)

24 Jan 2026 | 214 Views

Penalty on Director under CGST to Be Reconsidered in Light of Prior Tax Deposits; Appeal Permitted Without Pre-Deposit: Tejvir Malik vs Addl. Commissioner of CGST (Delhi High Court)

24 Jan 2026 | 177 Views

GST Demand on Escrow Lease Proceeds Set Aside: Agent Not Liable for GST on Services Rendered on Behalf of Principal – NBCC (India) Limited vs. Additional Commissioner CGST (Delhi High Court)

24 Jan 2026 | 204 Views

GST Demands Set Aside Where SCNs Were Uploaded Only Under ‘Additional Notices’ Tab; Matters Remanded Subject to Costs: Super Skin Craft Pvt. Ltd. vs GNCTD (Delhi High Court)

24 Jan 2026 | 145 Views

Writ Petition Dismissed in Case of Alleged Fraudulent CENVAT Credit: Assessee Relegated to Statutory Appeal – Navneet Bansal vs. Additional Commissioner CGST (Delhi High Court)

24 Jan 2026 | 179 Views

Retrospective GST Registration Cancellation Set Aside for Non-Consideration of Amended Address; Fresh Adjudication Directed: Sakshi Goyal vs Principal Commissioner, CGST (Delhi High Court)

24 Jan 2026 | 198 Views

Writ Petition Disposed with Liberty to File GST Appeal Amid Pending Challenge to Section 168A Notifications: Natraj Enterprises vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 166 Views

Penalty Against Directors under CGST Reconsidered Due to Prior Tax Payments; Appeal Allowed Without Pre-Deposit: Rajesh Kumar Sharma vs Addl. Commissioner of CGST (Delhi High Court)

24 Jan 2026 | 174 Views

Writ Petition Dismissed with Liberty to Avail Statutory Appeal under Section 107 of CGST Act: India Retail Mart vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 186 Views

GSTA Elections Restored with Safeguards: Rescission Order Set Aside and Directions Issued to Ensure Free and Fair Elections – Government School Teachers Association vs. Returning Officer (Delhi High Court)

24 Jan 2026 | 183 Views

GST Demand Set Aside for Lack of Effective Opportunity; Matter Remanded Subject to Costs Amid Pending Challenge to Section 168A Notifications: M/s Walsons Services Pvt. Ltd. vs Sales Tax Officer, DGST (Delhi High Court)

24 Jan 2026 | 168 Views

Retrospective GST Registration Cancellation Set Aside for Want of Reasons: Registration Restored with Prospective Effect – Globe Coal Company vs. Commissioner of DGST (Delhi High Court)

24 Jan 2026 | 169 Views

GST Demand and Penalty under Section 74 Sustained; Assessee Relegated to Statutory Appeal Considering Serious Allegations of Fake ITC: M/s Samarth Traders vs Assistant Commissioner of Central Tax (Delhi High Court)

24 Jan 2026 | 236 Views

GST Demands Quashed Post Approval of Resolution Plan under IBC: ERA Infra Engineering Limited vs. Joint Commissioner CGST Delhi South Commissionerate (Delhi High Court)

24 Jan 2026 | 198 Views

GST Adjudication Order Set Aside Where SCN Uploaded Only on ‘Additional Notices’ Tab; Matter Remanded for Fresh Hearing: M/s Perfect Industries vs Goods and Service Tax Officer, DGST (Delhi High Court)

24 Jan 2026 | 178 Views

Ex Parte GST Demand Set Aside Where No Reply Filed Due to Missed SCN; Matter Remanded with Cost and Opportunity of Hearing, Subject to Supreme Court Decision on Limitation Notifications – Eltus Mode Pvt. Ltd. vs. Commissioner DGST (Delhi High Court)

24 Jan 2026 | 212 Views

GST Registration Cancellation Set Aside for Mechanical and Non-Speaking Orders; Costs Imposed on Departmental Officer: M/s Imagine Marketing Limited vs Joint Commissioner, CGST Appeals-II (Delhi High Court)

24 Jan 2026 | 168 Views

GST Demand Set Aside on Medical Grounds Subject to Costs; Matter Remanded for Fresh Adjudication: M/s Ganga Enterprises vs Assistant Commissioner, CGST (Delhi High Court)

24 Jan 2026 | 166 Views

Bail in Alleged GST Evasion of ₹72 Crore Not Cancelled Despite Error in Grant; Prolonged Investigation and No Misuse of Liberty Decisive – DGGI vs. Kamal Kishore Aggarwal (Delhi High Court)

24 Jan 2026 | 192 Views

Ex Parte GST Demand Set Aside Where No Reply or Hearing Availed; Matter Remanded with Opportunity to File Reply Subject to Supreme Court Decision on Limitation Notifications – Davinder Chicken Centre vs. STO Ward-58, DGST (Delhi High Court)

24 Jan 2026 | 162 Views

GST Adjudication Order Set Aside for Violation of Natural Justice Amidst Pending Challenge to Extension Notifications: Justwork Technologies Pvt. Ltd. vs Sales Tax Officer, DGST (Delhi High Court)

24 Jan 2026 | 173 Views

Service Tax Not Payable Post Change in Business Model from Services to Sale of Goods: CESTAT Order Upheld Commissioner CGST vs. Dewsoft Overseas Pvt. Ltd. (Delhi High Court)

24 Jan 2026 | 180 Views

Duplicate GST Demands Quashed for Identical Transactions Across Multiple Years: Devi Industrial Engineers & Ors. vs Commissioner of CGST (Delhi High Court)

24 Jan 2026 | 220 Views

Writ Petition in Alleged Fraudulent ITC Availment Not Entertained; Assessee Relegated to Statutory Appeal under Section 107 CGST Act Despite Plea of Non-Grant of Personal Hearing – A.V. Metals Marketing Pvt. Ltd. vs. Principal Commissioner CGST (Delhi High Court)

24 Jan 2026 | 164 Views

Consolidated Show Cause Notice under Section 74 CGST Held Valid; Provisional Attachment Quashed after Lapse of One Year: Devansh Wire and Cables Pvt. Ltd. vs Joint Commissioner, CGST Delhi–East (Delhi High Court)

24 Jan 2026 | 205 Views

Bail in GST Evasion Case Not Liable to Recall in Absence of Perversity or Misuse; Distinction Between Recall and Cancellation Reiterated – CGST Delhi West vs. Vishal Goyal (Delhi High Court)

24 Jan 2026 | 182 Views

Provisional Attachment of Bank Account under Section 83 CGST Upheld for Concealment of Material Facts: Aashish vs Directorate General of GST Intelligence (Delhi High Court)

24 Jan 2026 | 200 Views

Penalty Orders Under CGST Act Remitted for Fresh Consideration Considering Prior Tax Payments: A and T Security Services Pvt. Ltd. vs Addl. Commissioner of CGST, Delhi West (Delhi High Court)

24 Jan 2026 | 151 Views

Delay of 184 Days Condoned and Appeal Restored for Adjudication on Merits: Urmila RCP Projects Private Limited vs. ITO (TDS), Ranchi (ITAT)

24 Jan 2026 | 143 Views

Matter Restored to CIT (Exemption) for Fresh Adjudication Due to Non-Furnishing of Documents: Swami Vivekanand Seva Trust vs. CIT (Exemption), Patna (ITAT)

24 Jan 2026 | 131 Views

Reassessment Quashed for Granting Less Than Statutory Seven Days under Section 148A(b): Sunil Kumar vs. ITO, Ward-3(1), Bokaro (ITAT)

24 Jan 2026 | 134 Views

Reassessment Quashed for Non-Supply of Mandatory Approval under Section 151: Smita vs. ITO, Ward-3(4), Chaibasa (ITAT)

24 Jan 2026 | 243 Views

Notional Interest on Interest-Free Personal Loan Deleted but Unexplained Cash Addition Sustained: Shyam Sundar Murarka vs. ITO, Ward-3(1), Ranchi (ITAT)

24 Jan 2026 | 155 Views

Appeal Dismissed as Infructuous After Rectification under Section 154 Granting Full Relief: Shramik Vidyapeeth vs. ITO (Exemption), Ranchi (ITAT)

24 Jan 2026 | 126 Views

Denial of Section 80G Recognition Set Aside Due to Belated Compliance and Matter Restored for Fresh Consideration: Shishu Niketan Trust vs. CIT (Exemption), Patna (ITAT)

24 Jan 2026 | 132 Views

Matter Restored to CIT(A) for Fresh Adjudication Due to Non-Furnishing of Documents: Santosh Kumar Chourasia vs. DCIT, Circle-2, Dhanbad (ITAT)

24 Jan 2026 | 132 Views

Penalty under Sections 271AA and 270A Quashed Following Restoration of Quantum Assessment: Rana Ravi Singh & Sons (HUF) vs. ITO, Ward-2(1), Dhanbad (ITAT)

24 Jan 2026 | 185 Views

Reassessment Quashed for Non-Compliance with Mandatory Seven-Day Period under Section 148A(b): Prawin Kumar vs. ITO, Ward-2(1), Ranchi (ITAT)

24 Jan 2026 | 162 Views

Matter Restored to Assessing Officer Due to Ex Parte Appellate Order with Cost Imposed: Prativa Mohanty vs. DCIT, Circle-1, Jamshedpur (ITAT)

24 Jan 2026 | 156 Views

Assessment Restored Due to Incorrect Bank Account Reference in Reopening Reasons and Ex Parte Orders: Pradeep Kumar Narsaria vs. ITO, Ward-2(1), Ranchi (ITAT)

24 Jan 2026 | 157 Views

Matter Restored to CIT (Exemption) for Fresh Adjudication Due to Non-Furnishing of Documents: Paras Nath Digambar Jain Uchch Vidyalaya vs. CIT (Exemption), Patna (ITAT)

24 Jan 2026 | 126 Views

Agricultural Income Accepted After Physical Verification by Department: Disallowance Deleted – Nitesh Nath Shah Deo vs. DCIT, Circle-1, Ranchi (ITAT)

24 Jan 2026 | 203 Views

Reassessment Quashed for Borrowed Satisfaction and Addition under Section 56(2)(x) Deleted on Merits: Naveen Singh vs. DCIT, Circle-1, Jamshedpur (ITAT)

24 Jan 2026 | 151 Views

Delay Condoned and Ex Parte Appellate Order Set Aside in the Interest of Substantial Justice: M/s R.P. Singh & Co. vs. DCIT/ACIT, Circle-1, Ranchi (ITAT)

24 Jan 2026 | 130 Views

Assessment Proceedings Set Aside for Failure to Bring Legal Representative on Record After Death of Assessee: Late Sabita Prasad vs. ITO, Ward-3(1), Ranchi (ITAT)

23 Jan 2026 | 209 Views

Assessment Restored for Fresh Adjudication Due to Non-Cooperation by Assessee with Exemplary Costs: Jharkhand State Food and Civil Supplies Corporation Ltd. vs. DCIT/ACIT, Ranchi (ITAT)

23 Jan 2026 | 184 Views

Reassessment Quashed for Parallel Proceedings and Absence of Mandatory Notice under Section 143(2): ITO, Ranchi vs. Amba Carbonisation Pvt. Ltd. (ITAT Ranchi)

23 Jan 2026 | 183 Views

Appeal Dismissed as Infructuous After Assessment Set Aside under Section 263: Daltonganj Catholic Diocese vs. ITO (Exemptions), Ranchi (ITAT)

23 Jan 2026 | 201 Views

Reopening Beyond Four Years Invalid Without Failure to Disclose Material Facts; Reassessment Quashed for Jurisdictional Defect: ITAT Ranchi in Bishnu Transport Company vs. DCIT

23 Jan 2026 | 198 Views

Penny Stock LTCG Cannot Be Treated as Bogus on Suspicion When Documentary Evidence Is Unrebutted: Bijoy Kumar Agarwal vs ACIT (ITAT Ranchi)

23 Jan 2026 | 237 Views

Contractual Expenses Allowed and Revenue Appeals Dismissed in PSU Case Despite Search on Contractor Group: ACIT vs. Bharat Coking Coal Ltd. (ITAT Ranchi)

23 Jan 2026 | 201 Views

Ex Parte Reassessment and Appellate Dismissal Set Aside; Matter Restored for Adjudication on Merits in Capital Gains Case – Jagdish Kumar Mahto vs. DCIT/ACIT, Circle-1, Ranchi (ITAT)

23 Jan 2026 | 176 Views

Ex Parte Reassessment under Sections 147/144 Set Aside with Cost; Matter Remanded for De Novo Adjudication on Merits in Massive Cash Deposit Case – Suresh Jat vs. ITO, Dhar (ITAT Indore)

23 Jan 2026 | 304 Views

Ex Parte Reassessment and Faceless Appellate Dismissal Set Aside for Lack of Merits-Based Adjudication; Matter Remanded for De Novo Assessment – Shivalaya Engineering Works vs. ITO, Bhopal (ITAT Indore)

23 Jan 2026 | 187 Views

Addition under Section 69A on Demonetisation Cash Deposits Set Aside Due to Incomplete Appreciation of Evidence; Matter Remanded for Fresh Adjudication – Santosh Bai Bhatevra vs. ITO Ward-1, Ratlam (ITAT)

23 Jan 2026 | 232 Views

Revision under Section 263 Valid Where Assessing Officer Failed to Examine Mandatory Penalty under Section 271AAC on Surrendered Income Taxed under Section 115BBE – Radheshyam Agarwal vs. PCIT (Central), Bhopal (ITAT)

23 Jan 2026 | 177 Views

Share Capital and Share Premium Addition under Section 68 Deleted After Establishing Identity, Creditworthiness and Genuineness – Kameshwar Alloys and Steels Pvt. Ltd. vs. ACIT, CC-1, Ranchi (ITAT)

23 Jan 2026 | 171 Views

Ex Parte Reassessment Based on AIR Cash Deposits Set Aside; Matter Remanded to CIT(A) for Consideration of Sale of Agricultural Land Evidence – Radhakishan vs. ITO-2, Dewas (ITAT Indore)

23 Jan 2026 | 170 Views

Ex Parte Reassessment and Appellate Dismissal Set Aside; Matter Restored for Adjudication on Merits in Capital Gains Case – Jagdish Kumar Mahto vs. DCIT/ACIT, Circle-1, Ranchi (ITAT)

23 Jan 2026 | 149 Views

Penalty under Section 271(1)(c) Deleted Due to Vague Notice and Absence of Specific Charge; Estimated Income Cannot Attract Penalty – Pramod Kumar Gupta vs. DCIT, Circle-5(1), Bhopal (ITAT)

23 Jan 2026 | 178 Views

Payments to Specified Persons Held Reasonable; Section 11 Exemption Restored by Applying Principle of Consistency – ITO (Exemption) vs. Dudhharan Memorial Charitable Trust (ITAT Ranchi)

23 Jan 2026 | 154 Views

Cash Deposits Explained Through Prior Withdrawals and Partnership Receipts; Section 69A Addition Deleted in Full – Pradeep Patni vs. ITO-5(2), Bhopal (ITAT Indore)

23 Jan 2026 | 294 Views

Ex Parte Reassessment for AIR Cash Deposits Set Aside with Cost; Matter Remanded for De Novo Adjudication on Merits – Neha Tamrakar vs. ITO-5(1), Bhopal (ITAT)

23 Jan 2026 | 187 Views

Rebate under Section 87A Allowable on Tax Payable under Sections 111A and 112 Despite New Tax Regime; Partial Relief Granted – Kanhaiya Lal Panchal vs. BPL-W-(91)(95), Ratlam (ITAT)

23 Jan 2026 | 487 Views

Delay of 508 Days in First Appeal Condoned Due to Counsel Negligence and COVID-19; Ex Parte Assessment under Section 144 Remanded for Fresh Adjudication – Kalpana Narware vs. ITO, Betul (ITAT)

23 Jan 2026 | 181 Views

Revision under Section 263 Sustained Where Assessee Remained Non-Participative; No Right to Remand When Assessments Were Also Ex Parte – Badri Singh Sisodiya vs. Pr. CIT, Indore (ITAT)

23 Jan 2026 | 160 Views

Orders Under Sections 201 and 143(3) Vitiated Where Impounded Records Are Not Supplied and Adequate Opportunity Is Denied: ITAT Lucknow in U.P. Civil Secretariat Primary Cooperative Bank Ltd.

23 Jan 2026 | 172 Views

Addition Under Section 68 for Unexplained Share Application Money Upheld Where Creditworthiness and Genuineness Are Not Proved: ITAT Lucknow in MKC Traders Pvt. Ltd. v. DCIT

23 Jan 2026 | 162 Views

CIT(A) Order Passed in Mechanical Manner Set Aside for Violation of Natural Justice: Vimal Kumar Jain vs. ACIT, Udaipur (ITAT Jodhpur)

23 Jan 2026 | 149 Views

Appeal against Rejection of Section 80G(5) Approval Dismissed as Withdrawn after Grant of Approval by CIT (Exemption): Shri Champalal Shanti Devi Laddar Charitable Trust vs. CIT(E) (ITAT Jodhpur)

23 Jan 2026 | 153 Views

Appeal Dismissed in Limine for Non-Removal of Defects and Delay Without Condonation Application: ITAT Lucknow in Keshav Singh v. CIT

23 Jan 2026 | 191 Views

Appeal Dismissed as Withdrawn after Opting for Direct Tax Vivad Se Vishwas Scheme 2024: Satya Narayan Nagda vs. DCIT (ITAT Jodhpur)

23 Jan 2026 | 209 Views

Appeal Dismissed in Limine for Non-Removal of Defects and Delay Without Condonation Application: ITAT Lucknow in Keshav Singh v. CIT

23 Jan 2026 | 164 Views

Rejection of Registration under Section 12AB Set Aside Where Trust Obtained State Registration and Filed Audit Report Subsequently: Maa Saraswati Shikshan Sansthan vs. CIT (Exemption) (ITAT Jodhpur)

23 Jan 2026 | 213 Views

Addition under Section 69B Deleted Where Difference in DVO Valuation Falls Within 10% Tolerance under Section 50C: Kiran Agarwal vs. ITO (ITAT Jodhpur)

23 Jan 2026 | 184 Views

TDS Credit under Section 194Q Cannot Be Denied Due to Form 26AS Mismatch in Case of Kachha Arhatiya: Brijesh Kumar Angi (HUF) vs. ITO (ITAT Jodhpur)

23 Jan 2026 | 179 Views

Cash Sales during Demonetisation Cannot Be Added Without Proper Appellate Adjudication: Matter Remanded for Violation of Natural Justice – Anil Kumar Jain vs. ITO (ITAT Jodhpur)

23 Jan 2026 | 159 Views

Addition under Section 69 Restored for Fresh Verification Where Source Claimed through Rotation of Funds Based on Seized Material: Shri Ummaid Mal Singhvi vs. ACIT (ITAT Jodhpur)

23 Jan 2026 | 182 Views

Appeal against Rejection of Section 80G Approval Dismissed as Withdrawn at Assessee’s Request: Shri Bhattarak Yashkirti Digamber Jain Dharmarth Trust vs. CIT(E) (ITAT Jodhpur)

23 Jan 2026 | 153 Views

Employees’ PF/ESI Disallowance Upheld Following Supreme Court Ruling in Checkmate Services; Arrear Contribution Issue Restored for Verification: SIS Limited vs. ACIT (ITAT Patna)

23 Jan 2026 | 198 Views

Addition under Section 69A Deleted Where Source of Bank Time Deposit Explained through NEFT Transfer: Shiya Sharan Roy vs. Assessment Unit (ITAT Patna)

23 Jan 2026 | 208 Views

Assessment Quashed for Lack of Jurisdiction as NFAC Order Passed Prior to Effective Notification: Kalawati Enterprises Pvt. Ltd. vs. DCIT / NFAC, Delhi (ITAT Patna)

23 Jan 2026 | 183 Views

Ex Parte Dismissal by CIT(A) Set Aside After Condonation of 590 Days’ Delay: Matter Restored for Adjudication on Merits – Chanchal Kumar vs. ITO, Ward-6(4), Patna (ITAT)

23 Jan 2026 | 179 Views

Ex Parte Dismissal by CIT(A) After Granting Only One Opportunity Violates Principles of Natural Justice: ITAT Ranchi Restores Appeals – Sudisa Foundry Private Limited vs. DCIT

23 Jan 2026 | 141 Views

Dismissal of Appeal for Single Non-Appearance Set Aside in Interest of Natural Justice and Matter Remanded for Fresh Adjudication: ITAT Ranchi in Sudisa Enterprises Private Limited vs. DCIT

23 Jan 2026 | 165 Views

Addition under Section 69A for Demonetisation Cash Deposits Restored to Assessing Officer for Verification under CBDT Instructions: Ram Bilash Sah vs. ITO, Ward-3(5), Saharsa (ITAT)

23 Jan 2026 | 232 Views

Forest Land Lease Rent Allowable by Amortisation, Land and Crop Compensation and Stripping Expenses Held Revenue in Nature, NCWA Provisions Allowed: ITAT Ranchi Decides Batch of Appeals in Central Coalfields Limited vs. Addl. CIT

23 Jan 2026 | 166 Views

Ex Parte Dismissal by CIT(A) Set Aside for Non-Adjudication of Reopening Jurisdiction and Merits: Viral Malaybhai Bhow vs. ITO (ITAT Ahmedabad)

23 Jan 2026 | 197 Views

Reopening under Section 147 Upheld but Disallowance of Political Donations under Section 80GGC Remanded for Fresh Verification: Tushar Vipinchandra Shukla vs. ITO (ITAT Ahmedabad)

23 Jan 2026 | 231 Views

Ex Parte Appellate Order Set Aside and Matter Remanded for De Novo Adjudication Where CIT(A) Failed to Provide Meaningful Hearing: Kara Dudh Utpadak Sahkari Mandli Ltd. vs. ITO (ITAT Ahmedabad)

23 Jan 2026 | 176 Views

Disallowance of Deduction under Section 80GGC Upheld Where Donation to Political Party Found to Be Bogus Based on Investigation Findings: Sunil Piyush Shah vs. NFAC (ITAT Ahmedabad)

23 Jan 2026 | 528 Views

Addition under Section 68 Deleted Where Identity, Creditworthiness and Genuineness of Partners’ Capital Were Established: Somnath Cold Storage vs. ITO (ITAT Ahmedabad)

23 Jan 2026 | 184 Views

Relief under Section 89A for Foreign Retirement Benefits Cannot Be Denied on Technical Ground of Non-Filing of Revised Return: Shamal bhai Lallu bhai Prajapati vs. ITO (ITAT Ahmedabad)

23 Jan 2026 | 227 Views

Delay Condoned and Foreign Tax Credit Claim Restored for Verification Where Form 67 Was Filed Subsequently: Rajat Rajendra prasad Rastogi vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 227 Views

Cash Payment to Government Utility Covered by Rule 6DD and Reimbursement of Partner’s Interest Not Hit by Section 40(a)(ia): Pramukh Metal Quarry vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 211 Views

Ex Parte Appellate Order Set Aside for Violation of Natural Justice in Section 69A Cash Deposit Case: Kuvar Giri Hiragiri Gosai vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 222 Views

Addition under Section 69A Deleted Where Cash Deposits Explained by Agricultural Income and Bank Loan: Kanubhai Maganbhai Patel vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 315 Views

Disallowance under Section 40A(2)(b) Restored Where Excessive Director Remuneration Was Used as Dividend Substitution: DCIT vs. Khyati Chemicals Pvt. Ltd. (ITAT Ahmedabad)

22 Jan 2026 | 316 Views

Ex Parte Appellate Order Set Aside and Matter Remanded Where Agricultural Land Capital Gain and Service of Notice Were Disputed: Mahipatsinh Ramseenh Solankee vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 211 Views

Additions under Section 69C Based on Seized Diaries Sustained; Interest Treated as Real Income for AY 2020-21; Assessee Appeals Dismissed: Mukesh Mohanlal Vaghela vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 124 Views

Section 50C Valuation Dispute Remanded for DVO Reference Where Stamp Duty Value Alleged to Exceed Fair Market Value: Laljibhai Parshottambhai Gaudani vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 149 Views

Penalty under Section 272A(1)(d) Deleted Where Non-Compliance Was Due to Reasonable Cause under Section 273B: Chudaji Thakor vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 436 Views

Closing Stock Valuation Issue Remanded for Fresh Verification Where Quantity Not in Dispute and Valuation Reconciliation Ignored: Jitubhai Shamaldas Tokle vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 151 Views

Section 68 Addition Deleted Where Loan Amounts Were Fully Repaid Before Filing of Return and Completion of Assessment: Shaurya Developers vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 163 Views

Bogus Purchase Addition under Section 69C Deleted Where Purchases Supported by Invoice, E-Way Bill, Bank Payments and Corresponding Sales: Espee Pharma Chem Pvt. Ltd. vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 165 Views

Ex Parte Appellate Order Set Aside Where Notices Were Sent to Wrong Email and Address: Matter Restored for Fresh Hearing – Annie Hemendrakumar Khatri vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 139 Views

Amounts Received Under MOU Taxable as Income from Other Sources Where Assessee Had No Ownership Rights in Land; Reopening Upheld Despite Error in Quantum: Simatajvar Yusufkhan Khan vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 141 Views

Additions Based on Seized Diaries Sustained on Incremental Peak Theory but Notional Interest Deleted Applying Real Income Principle: Mukesh Mohanlal Vaghela vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 135 Views

Death-cum-Retirement Gratuity Fully Exempt under Section 10(10); Addition Deleted Despite Faceless Reassessment: Sonia Pravin Rajani vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 191 Views

Ex Parte Appellate Order Set Aside Where Notices Were Sent to Wrong Email and Address: Matter Restored for Fresh Hearing – Annie Hemendrakumar Khatri vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 178 Views

Penalty under Sections 270A and 271AAC Remanded Where Quantum Assessment Was Already Set Aside by ITAT: Chudaji Thakor vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 172 Views

Reopening under Section 147 Held Void Where Alleged Escapement Below ₹50 Lakhs; Disallowance under Section 80GGC Quashed: Sunny Fulchandji Shah vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 150 Views

Reopening under Section 147 Quashed Where Reasons Based Solely on Insight Portal without Application of Mind; Alleged Bogus LTCG on Kushal Tradelink Shares Deleted: S K Hisaria HUF vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 168 Views

Penalty under Sections 270A and 271AAC Remanded Where Quantum Assessment Was Already Set Aside by ITAT: Chudaji Thakor vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 135 Views

Ex-Parte Appellate Order Set Aside and Matter Restored Where Assessee Seeks Opportunity to Explain Alleged Bogus Sales: Bipinbhai Kantilal Vakta vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 143 Views

Assessment Framed Pursuant to Quashed Section 263 Order Held Void Ab Initio; Revenue Appeal and Assessee Cross-Objection Dismissed as Infructuous: ACIT vs. Linde Engineering Pvt. Ltd. (ITAT Ahmedabad)

22 Jan 2026 | 152 Views

Ex-Parte Appellate Order Set Aside for Violation of Natural Justice and Non-Adjudication on Merits: Aatash Norcontrol Ltd. vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 105 Views

Deduction under Section 43B Allowed for Gratuity Actually Paid on Employee Discontinuation Where Documentary Evidence Was On Record: True Sparrow Systems Pvt. Ltd. vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 176 Views

Unsecured Loans from NRIs and Family Members Held Genuine Despite Absence of Loan Agreement or Interest: Section 68 Addition Deleted – Sabbirbhai Abdeali Gangardiwala vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 166 Views

Appeal Against Revision under Section 263 Dismissed as Withdrawn on Assessee’s Request: Nimbus Commercial Pvt. Ltd. vs. Pr. CIT (Central) (ITAT Ahmedabad)

22 Jan 2026 | 105 Views

Adjustment under Section 143(1) on Income from House Property Set Aside Where Issue Requires Factual Verification of Co-Ownership: Kapila Mahendra Patel vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 168 Views

Orders Set Aside Where CIT(A) Interchanged Facts of Two Assessment Years Demonstrating Complete Non-Application of Mind: Precision Infratech Pvt. Ltd. vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 129 Views

Interest under Section 234A Leviable on Delay in Filing Original Return Even After Search Assessment under Section 153C: Hasmukhbhai Mohanlal Shah vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 135 Views

Ex Parte Appellate Order Set Aside Where NRI Assessee Could Not Pursue Appeal Due to Overseas Residence; Matter Restored to CIT(A): Sonalben Amitkumar Rana vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 163 Views

Alleged On-Money Additions Deleted for Want of Corroborative Evidence; Loose Sheets and WhatsApp Chats Held as Dumb Documents; Deemed Rent under Section 23(5) Sustained: SKZ Developers LLP vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 140 Views

Alternate Deduction under Section 35(1)(ii) to Be Examined Where Claim under Section 80GGA Disallowed in Intimation under Section 143(1): Rashmikant Bhaichandbhai Shah vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 124 Views

Reopening under Section 147 Quashed Where Initiated Solely on Audit Objection without Independent Application of Mind; Alleged Undervaluation of Closing Stock Deleted: Rajkamal Agro Industries vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 156 Views

Ex Parte Assessment and Consequential Penalty Set Aside with Cost Where Illiterate Assessee Misguided by Tax Practitioner; Matter Restored for De Novo Assessment: Premilaben Bhavuji Thakor vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 111 Views

Interest on Housing Loan Allowable as Business Deduction Where Funds Temporarily Used to Earn Taxable Interest Income; Matter Remanded for Verification: Mohitbhai Laxmanbhai Gajjar vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 116 Views

Appeal Dismissed on Limitation Set Aside; Matter Remanded to CIT(A) with Cost Despite Repeated Non-Compliance and Huge Additions under Sections 69 and 115BBE: Meenaba Divyavirsinhji Jadeja vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 120 Views

TDS Credit Denied Where Assessee Not Party to Sale Deed and Family Arrangement Unregistered; Credit Directed to Legal Owners: Jerambhai Ratnabhai Patel vs. CPC (ITAT Ahmedabad)

22 Jan 2026 | 122 Views

Ex Parte Appellate Order Set Aside with Cost Where Sales Promotion and Interest Expenses Treated as Unexplained under Section 69C: Dharti Madrid County LLP vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 114 Views

On-Money Additions Deleted for Lack of Corroborative Evidence; Estimation Based on Loose Sheets and Assumptions Rejected; Deemed Rent under Section 23(5) Sustained: DCIT vs. SKZ Developers LLP (ITAT Ahmedabad)

22 Jan 2026 | 162 Views

Ex Parte Capital Gain and Cash Deposit Additions Set Aside Subject to Cost Where Assessee Failed to Comply Despite Multiple Notices: Amarsinh Thakor vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 149 Views

Ex Parte Reassessment and Rejection of Condonation of Delay Set Aside in the Interest of Justice: Matter Remanded for De Novo Adjudication – Rakesh Kumar vs. ITO, Ward-6(2), Patna (ITAT)

22 Jan 2026 | 132 Views

Cash Deposits During Demonetisation and Addition under Section 69A Remanded for Proper Examination of Business Turnover and Embedded Profit – Patliputra Distributors Private Limited vs. DC/AC, Circle-2, Patna (ITAT)

22 Jan 2026 | 165 Views

Ex Parte Appellate Order Set Aside for Non-Adjudication on Merits: Matter Restored to CIT(A) After Condonation of Delay – Mohammed Ashfaq Ansari vs. Income Tax Department (ITAT)

22 Jan 2026 | 151 Views

Capital Gains on Compulsory Acquisition and Claim of Exemption under RFCTLARR Act and Section 54B Remanded for Fresh Verification – Manoj Kumar vs. ITO, Ward-4(4), Patna (ITAT)

22 Jan 2026 | 141 Views

Deletion of ₹5 Crore Cash Deposit Set Aside for Violation of Rule 46A: Matter Remanded for Verification of Bank Error – ITO, Ward-1(1), Bhagalpur vs. Sapna (ITAT Patna)

22 Jan 2026 | 149 Views

Cash Deposits Not Taxable on Gross Basis Without Examining Net Income and Source: Matter Remanded for De Novo Consideration – Almahad Trust vs. ITO (Exemption), Ward-1, Patna (ITAT)

22 Jan 2026 | 132 Views

Suppression of Turnover Established but Addition Restricted to Gross Profit on Estimated Receipts Excluding GST: Matter Remanded – Pan Tutorials Private Limited vs. CIT(A), Patna-3 (ITAT)

22 Jan 2026 | 162 Views

Revision under Section 263 Upheld for Failure to Apply TDS Provisions on Freight Charges: Order Held Erroneous and Prejudicial to Revenue – Deepak Shrawan Budhia vs. Pr. CIT, Patna-1 (ITAT)

22 Jan 2026 | 115 Views

Revision under Section 263 Upheld for Failure to Examine Exceptional Items Claim, but Directions Beyond Show Cause Quashed: Wardha Solar (Maharashtra) Pvt. Ltd. vs. PCIT (ITAT Ahmedabad)

22 Jan 2026 | 115 Views

Addition under Section 69A Restricted to Commission Income Set Aside for Lack of Verification of Shroff Business; Matter Remanded to AO: ITO vs. Dharmesh Rajnikant Trivedi (ITAT Ahmedabad)

22 Jan 2026 | 133 Views

Belated Filing of Form 10B Held Procedural and Directory; Exemption under Section 11 Allowed Where Audit Report Filed Before Completion of Proceedings: Parantap Charitable Trust vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 246 Views

Exemption under Sections 11 and 12 Cannot Be Denied Without Hearing a Registered Charitable Trust; Assessment Set Aside with Cost for De Novo Adjudication: Mangal Jivan Trust vs. ITO (Exemption) (ITAT Ahmedabad)

22 Jan 2026 | 143 Views

Search Assessments under Section 153A Partly Sustained and Partly Deleted; Additions Already Offered before Settlement Commission Cannot Be Re-Taxed: Dipaliben M. Shah vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 112 Views

Appeal Dismissed as Non-Maintainable Where Delay of 247 Days Not Explained and Mandatory Defects Not Rectified: Devang Ravishankar Pandya vs. CIT(A) (ITAT Ahmedabad)

22 Jan 2026 | 130 Views

Additions under Sections 69 and 68 Based Solely on DVO Report and Demonetisation Cash Deposits Set Aside; Matters Remanded for Fresh Adjudication: Corner Point Infrastructure Pvt. Ltd. vs. ACIT (ITAT Ahmedabad)

22 Jan 2026 | 117 Views

80G Approval Cannot Be Denied Merely Due to Incidental Religious Objects; Matter Remanded to Verify Whether Religious Expenditure Exceeds 5% Limit: Bhaktidham Seva Trust vs. CIT(E) (ITAT Ahmedabad)

22 Jan 2026 | 250 Views

Penalty under Section 271(1)(c) Quashed for Non-Specification of Charge and Change in Head of Capital Gains Not Amounting to Concealment: Ashalata Kulshrestha vs. DCIT (ITAT Ahmedabad)

22 Jan 2026 | 170 Views

Ex Parte Appellate Order Set Aside for Non-Application of Mind Where CIT(A) Confirmed Incorrect Addition of Cash Deposits During Demonetisation: Ahmedali Kurbanhusain Piplodwala & Co. vs. ITO (ITAT Ahmedabad)

22 Jan 2026 | 124 Views

Exemption under Sections 11 and 12 Cannot Be Denied for Delayed Filing of Form 10BB When Filed Before Processing under Section 143(1): Kinkini vs. ITO (ITAT Jaipur)

21 Jan 2026 | 330 Views

Unexplained Cash Deposit Addition under Section 69A Restored for Fresh Verification Where Assessee Disputed Ownership of Bank Account: Buniya Amin vs. ITO (ITAT Jaipur)

21 Jan 2026 | 286 Views

Post Finance Act, 2015 amendment, all Govt. subsidies taxable as income under section 2(24) irrespective of nature, ITAT Chennai in India Cements Ltd vs DCIT

21 Jan 2026 | 258 Views

Applications under Sections 12AB and 80G Restored for Fresh Adjudication Due to Non-Compliance and Misunderstanding of Earlier Remand Directions: Shrimad Dayanand Shiksha Samiti vs. CIT (Exemption) (ITAT Jaipur)

21 Jan 2026 | 196 Views

Interest on Borrowed Capital Not Allowable under Section 36(1)(iii) Prior to Business Use but Allowable under Section 24(b): Rup Kumar Ramchandani vs. ITO (ITAT Jaipur)

21 Jan 2026 | 312 Views

Capital Gains on Compulsory Acquisition of Agricultural Land Eligible for Section 10(37) Exemption and Issues Restored for Fresh Verification: Tej Pal Singh vs. ITO (ITAT Jaipur)

21 Jan 2026 | 278 Views

Section 143(2) – Validity in Set-Aside Reassessment Proceedings and Effect of Non-Verification of Return of Income, Principal Commissioner of Income Tax & Another v. Ashish Gupta

21 Jan 2026 | 345 Views

Penalty under Section 270A Upheld Where Income Was Under-Reported and Additions Were Not Covered by Estimation Exclusion: Shri Shyam Construction Company vs. ITO (ITAT Jaipur)

21 Jan 2026 | 247 Views

Reassessment Quashed for Lack of Jurisdiction Where Reasons Pertained to Wrong Assessment Year: Kanhaiya Lal Hari Narayan vs. ITO (ITAT Jaipur)

21 Jan 2026 | 187 Views

Cash Deposits during Demonetisation Held Explained Where Supported by Cash Sales, Books and VAT Returns: Damodar Prasad Agarwal vs. ITO (ITAT Jaipur)

21 Jan 2026 | 249 Views

Rectification under Section 154 Cannot Survive Once Quantum Addition Is Deleted: DCIT vs. Srishti Associates (ITAT Jaipur)

21 Jan 2026 | 137 Views

Appeal against Section 263 Revision Dismissed as Infructuous After Complete Relief in Consequential Assessment: Amar Partap Steels Pvt. Ltd. vs. PCIT-2, Jaipur (ITAT)

21 Jan 2026 | 154 Views

Application for Registration under Section 12A Restored Where Rejection Was Based on Non-Compliance and Subsequent Registration under RPT Act: Neem Ka Thana Education Society vs. CIT (Exemption) (ITAT Jaipur)

21 Jan 2026 | 127 Views

Agricultural Income Disallowance Remanded for Fresh Verification Where Evidence Was Not Placed on Record: Deepak Vegpro (P) Ltd. vs. DCIT (ITAT Jaipur)

21 Jan 2026 | 148 Views

Inordinate Delay of 476 Days Condoned and Full Exemption of Leave Encashment Allowed up to ₹25 Lakhs under Section 10(10AA): Ram Dev Daiya vs. ITO (ITAT Jaipur)

21 Jan 2026 | 218 Views

CA Exonerated for Taking Up Employment as Company Secretary After Change of COP Status and Without Undertaking Any Attestation Work: ICAI Board of Discipline – K. Ramanathan vs. CA Govind M. Joshi

20 Jan 2026 | 296 Views

Allegations of Misuse of Digital Signature, Acting as Managing Partner Without Authority and Unauthorized Audit Filings Not Proved: ICAI Board of Discipline Closes Case – Vinay Kumar Aggarwal vs. CA Nitesh Agrawal

20 Jan 2026 | 308 Views

Running Multiple Businesses While Holding Certificate of Practice, Online Advertisement and Securing Professional Work Through Non-Members Constitute Professional Misconduct: ICAI Board of Discipline Orders Removal and Fine – Sumit Gururani vs. CA Mayur Batra

20 Jan 2026 | 244 Views

Allegations of Issuance of Fake Income-Tax Summons to Extract Money Not Proved for Want of Evidence: ICAI Board of Discipline Closes Case – Deputy Director of Income Tax (Inv.)-III vs. CA Desh Nidhi Gupta

20 Jan 2026 | 287 Views

CA Reprimanded for Issuing Unbiased Certificate of Expenditure Without Adequate Verification and Addressed to “Whomsoever It May Concern”: ICAI Board of Discipline – H. G. Nagaraju vs. CA Lingaraj M. Pujari

20 Jan 2026 | 285 Views

Chartered Accountant Penalised for Acting as Promoter Director and Engaging in Business Without ICAI Permission While in Practice: Disciplinary Order in Girdhar Viramgama vs. CA Arvind Soni (ICAI)

20 Jan 2026 | 309 Views

Unauthorised Entry into ICAI Examination Centre by Making False Representation Held as “Other Misconduct”: ICAI Board of Discipline Reprimands CA – In Re: Nikhil P. Shah

20 Jan 2026 | 197 Views

Statutory Auditor Held Guilty for Conflict of Interest, Exercising Significant Influence Through Family Shareholding and Facilitating Diversion of Bank Funds: ICAI Board of Discipline Orders Removal from Register – G. D. Chandrasekhar vs. CA K. Ranganathan

20 Jan 2026 | 203 Views

Allegations of Unauthorised Access to Income Tax Portal and Misuse of Personal Data Not Proved: ICAI Board of Discipline Closes Case – Kanhaiya Singhal vs. CA Shailendra Singh

20 Jan 2026 | 148 Views

Acceptance of Statutory Audit Without Prior Written Communication With Previous Auditor Constitutes Professional Misconduct: ICAI Board of Discipline Reprimands CA – Arun S. Jain vs. CA Prashant Ramesh Surve

20 Jan 2026 | 260 Views

Acceptance of Statutory and Tax Audit Without Prior Written Communication With Previous Auditor Constitutes Professional Misconduct: ICAI Board of Discipline Reprimands CA – Girish B. Gundesha vs. Rupesh Prakash Lohade

20 Jan 2026 | 187 Views

Acceptance of Tax Audit Without Prior Written Communication With Existing Auditor Constitutes Professional Misconduct: ICAI Board of Discipline Reprimands CA – Kamal Kumar Garg vs. CA Rupesh Nagpal

20 Jan 2026 | 165 Views

CA Removed from Register for Collusion in Financial Transactions and Failure to Maintain Independence While Acting for Related Party: ICAI Board of Discipline – Dharmendra Nagawat vs. CA Praveen Kumar Singhvi

20 Jan 2026 | 138 Views

Acceptance of Tax Audit Assignment Without Prior Communication With Previous Auditor Constitutes Professional Misconduct: ICAI Board of Discipline Reprimands CA – Nitin Mittal vs. CA Sushant Beri

20 Jan 2026 | 189 Views

Allegations of Hacking of Income Tax Portal and Misuse of E-Filing Credentials Not Proved: ICAI Board of Discipline Closes Case – Raj Kumar Agarwal vs. CA Rahul Agarwal

20 Jan 2026 | 148 Views

CA Exonerated of Allegations of Providing Accommodation Entries Where Revenue Failed to Prove Role and Relied on Retracted Statement: ICAI Board of Discipline – Bhola Ram Dewasi vs. CA Banwari Lal Mittal

20 Jan 2026 | 232 Views

CA Exonerated in Alleged Accommodation Entry Case for Want of Corroborative Evidence and Reliance on Retracted Income Tax Statements: ICAI Board of Discipline – Bhogendra Prasad vs. CA Rajesh Kumar Agrawal

20 Jan 2026 | 160 Views

CA Held Guilty for Fabricating Income Tax Challans and Furnishing False Evidence to Tax Authorities Causing Revenue Loss: ICAI Board of Discipline Orders Removal from Register – Amith D. Mallinathpura vs. CA M. G. Vinaya Simha

20 Jan 2026 | 171 Views

CA Exonerated in Alleged Accommodation Entry Case Involving Shell Companies Due to Absence of Corroborative Evidence and Reliance on Retracted Statements: ICAI Board of Discipline – Abhishek Mishra vs. CA Bijay Kumar Agrawal

20 Jan 2026 | 135 Views

CA Removed from Register and Fined for Facilitating Exchange of Banned High Denomination Currency During Demonetisation: Severe Punishment by ICAI Board of Discipline – In Re: CA Girish Bherumal Gundesha

20 Jan 2026 | 131 Views

Alleged Suppression of High Court Order Before ITAT Not Established Where Facts Were Within Knowledge of All Parties: ICAI Board of Discipline Closes Case – In Re: CA Krishan Gopal Agrawal

20 Jan 2026 | 129 Views

CA Held Guilty of Bigamy Amounting to Moral Turpitude Bringing Disrepute to the Profession: ICAI Board of Discipline Orders Removal and Monetary Penalty – Sangeetha B. vs. CA M. Bala Balaji

20 Jan 2026 | 178 Views

Serious Allegations of Bribery and Influence Peddling During Income Tax Survey Not Proved for Want of Evidence: ICAI Board of Discipline Closes Case – In Re: CA Sanjay Bhandari

20 Jan 2026 | 162 Views

CA Reprimanded for Acting in Dual Capacity as Statutory Certifier and Authorised Signatory of Borrower Company While in Practice: ICAI Board of Discipline – Vijay Kumar vs. CA Anil Kumar Gupta

20 Jan 2026 | 164 Views

Invigilator Held Guilty for Dereliction of Duty Leading to Mass Copying in ICAI Examination: ICAI Board of Discipline Orders Reprimand – In Re: CA Binod Kumar Saraiwala

20 Jan 2026 | 156 Views

Professional Representative Held Guilty for Withholding Client’s Settlement Cheques, Acting Beyond Authority and Raising Contingent Fees: ICAI Board of Discipline Orders Removal and Monetary Penalty – Dayalan vs. CA Sanjay Kumar Ruia

20 Jan 2026 | 132 Views

Allegations of Manipulation of Profit-Sharing Ratio and Incorrect Net Worth Certification Not Proved: ICAI Board of Discipline Closes Case – Sonia Bawa vs. CA Rajeev Singhi

20 Jan 2026 | 167 Views

CA Held Guilty of Professional Misconduct for Acting Beyond Permissible Role of Director Simplicitor and Engaging in Business Activities: Monetary Penalty Imposed by ICAI Board of Discipline – Vikram Singh Chopra vs. CA Rajesh Kumar Chandak

20 Jan 2026 | 148 Views

Allegations of Forged Panchanama Affidavits Before Income Tax Authorities Not Established; Respondent Not Involved in Procurement: ICAI Board of Discipline Closes Case – Benny John vs. CA K. I. John

20 Jan 2026 | 125 Views

Allegations of Acting as Entry Operator and Providing Bogus Share Capital Not Proved; Retraction of Income Tax Statement Accepted: ICAI Board of Discipline Closes Case – Priyanka Dhar vs. CA Raj Kumar Kothari

20 Jan 2026 | 132 Views

CA Exonerated for Expressing Dissenting Views Against ICAI President in Professional Capacity; Freedom of Speech Not Amounting to Misconduct: ICAI Board of Discipline – In Re: CA Rajkumar S. Adukia

20 Jan 2026 | 225 Views

Unauthorized Access to Income Tax Account by Third Parties Not Attributable to Chartered Accountant Where Office Infrastructure Was Misused Without Knowledge: ICAI Board of Discipline Closes Case – Aruna Vasumathi vs. CA R. Seshadri

20 Jan 2026 | 144 Views

CA Reprimanded for Using Derogatory and Unprofessional Language in Official Correspondence with Income Tax Authorities: ICAI Board of Discipline – In Re: CA Bimal Kumar Nohria

20 Jan 2026 | 130 Views

Allegations of Misappropriation of Client Funds, Forgery and Conflict of Interest Not Established: ICAI Board of Discipline Exonerates Chartered Accountant – Radha Mehta vs. CA Sanjeev Chhabra

20 Jan 2026 | 122 Views

Incoming Tax Auditor Held Guilty for Accepting Assignment Without Prior Written Communication With Previous Auditor: ICAI Board of Discipline Imposes Monetary Penalty – Rahul Ashok Jain vs. CA Saurabh Buchha

20 Jan 2026 | 162 Views

Receipt of ₹30 Lakh Held to Be Professional Fees and Not Advance in Takeover Deal; Allegations of Forged Resignation Not Proved: ICAI Board of Discipline Closes Case – Ashwani Kumar Agarwal vs. CA Sudhir Kumar Agarwal

20 Jan 2026 | 127 Views

Allegations of Fake TDS Returns and Fraudulent Challans Not Proved for Want of Evidence: ICAI Board of Discipline Closes Case – Hariom Goel vs. CA Yogesh Gupta

20 Jan 2026 | 137 Views

CA Removed from Register and Fined for Acting as Facilitator in Bribery of Income Tax Officer to Settle Assessment: Severe Punishment by ICAI Board of Discipline – Prabhu Dayal Kodwani vs. CA Vinay Khemchand Gupta

20 Jan 2026 | 148 Views

CA Held Guilty for Abetting Bribery and Facilitating Illegal Gratification to Influence Income Tax Assessment: ICAI Board of Discipline Orders Removal from Register – In Re: CA P. Musalaiah

20 Jan 2026 | 137 Views

CA Penalised for Withholding Audited Financial Statements and Failure to File ADT-3 After Resignation: ICAI Board of Discipline – Rajender Kumar Goel vs. CA Sanjay Kumar Singhal

20 Jan 2026 | 102 Views

CA Held Not Guilty for Holding Directorship While in Practice Where Appointment Was Only as Director Simplicitor: ICAI Board of Discipline Closes Case – Ramesh Gholap vs. CA Girish Ravindra Amonker

20 Jan 2026 | 121 Views

Alleged Diversion of Bank Loan Funds and Criminal Conspiracy Based Solely on Uncorroborated CBI Charge Sheet Not Sustained: ICAI Board of Discipline Closes Case – In Re: CA Ankur Aggarwal

20 Jan 2026 | 178 Views

CA Reprimanded for Engaging in Business While in Practice Without ICAI Permission: ICAI Board of Discipline – Rajiv Chopra vs. CA Harinder Pal Singh

20 Jan 2026 | 150 Views

Allegations of Illegal Transfer of Property, Company Takeover and Forgery Not Proved: ICAI Board of Discipline Exonerates Chartered Accountant – Shivraj Singh vs. CA Kamal Jain

20 Jan 2026 | 105 Views

Serious Allegations of Misappropriation of Company Funds, Misuse of Banking Credentials and Forged Filings Not Proved for Want of Conclusive Evidence: ICAI Board of Discipline Closes Case – V. Ravikumar vs. CA Narendra Reddy Velugoti

20 Jan 2026 | 161 Views

CA Reprimanded and Penalised for Use of Derogatory and Abusive Language Against Professional Colleagues: ICAI Board of Discipline – Aditya Agarwal vs. CA Seema Mehta

20 Jan 2026 | 150 Views

Allegations of Inflated TA/DA Claims and Obstruction of Audit Work Not Proved Against Branch Auditor: ICAI Board of Discipline Closes Case – G. S. Bisht vs. CA L. C. Gupta

20 Jan 2026 | 118 Views

Incoming Statutory Auditor Held Guilty for Accepting Audit After AGM Without Valid Appointment by Board Within Prescribed Time: ICAI Board of Discipline – Nishant Maitin vs. CA Ashish Anand Pathak

20 Jan 2026 | 147 Views

Incoming GST Auditor Penalised for Accepting Audit Without Prior Written Communication With Previous Auditor: ICAI Board of Discipline Imposes Monetary Penalty – Mahesh Kumar Vasantlal Dave vs. CA Shankar Choudhary

20 Jan 2026 | 118 Views

Chartered Accountant Held Guilty of Other Misconduct for Breach of Employment Contract and Joining Another Employment Without Notice: CA Brij Mohan Barwal vs. CA Durgesh Kumar Mishra (ICAI Board of Discipline)

20 Jan 2026 | 143 Views

Chartered Accountant Held Guilty of Professional and Other Misconduct for Central Excise Evasion and Acting as Managing Director without ICAI Approval: In Re CA Ashwani Kumar Dewan (ICAI Board of Discipline)

20 Jan 2026 | 150 Views

Chartered Accountant Penalised for Holding Full-Time Certificate of Practice While Working as CFO in Government Organisation: CA Kumar Hari Ji vs. CA Ranjit Kumar (ICAI Disciplinary Order)

20 Jan 2026 | 414 Views

CA Reprimanded for Other Misconduct Involving Breach of Partnership Obligations and Damage to Firm’s Reputation: ICAI Board of Discipline – CA Jaleshwar Singh vs. CA Jayesh Vasantlal Shah

20 Jan 2026 | 128 Views

Chartered Accountant Held Guilty for Accepting Audit Assignment Despite Objection of Outgoing Auditor and Issuing Report Without Due Regard to Ethical Safeguards: CA Ashok Kumar Somani vs. CA Nilesh Jain (ICAI Board of Discipline)

20 Jan 2026 | 148 Views

Returning Officer Exonerated in Branch Election Dispute Where Withdrawals Confirmed Telephonically in Absence of Prescribed Procedure: ICAI Board of Discipline – CA Makarand Joshi vs. CA Sarang Kolhapure

20 Jan 2026 | 140 Views

Chartered Accountant Held Guilty for Accepting Statutory Audit Without Prior Written Communication with Outgoing Auditor: CA Ashish Chhabra vs. CA Neha Bansal (ICAI Board of Discipline)

20 Jan 2026 | 144 Views

Incoming Auditor Penalised for Accepting Statutory Audit Without Written Communication to Outgoing Auditor: Monetary Fine Imposed by ICAI Board of Discipline – CA Parmar Haresh Kumar Jivanlal vs. CA Ketan Ganpatbhai Barevadia

20 Jan 2026 | 153 Views

Chartered Accountant Removed from Register for Three Months for Role in Fake Trust and Donation Scam: Disciplinary Order against CA Dinesh Kumar Agrawal under Chartered Accountants Act, 1949

20 Jan 2026 | 147 Views

Chartered Accountant Fined for Accepting Tax Audit Without Prior Written Communication with Previous Auditor: Disciplinary Order in CA Rakesh Rastogi vs. CA Viral Rastogi (ICAI)

20 Jan 2026 | 150 Views

Chartered Accountant Held Guilty for Accepting Government Statutory Audit Without Prior Written Communication with Previous Auditor: CA Anumeha Garg vs. CA Anoop Kumar Gupta (ICAI Board of Discipline)

20 Jan 2026 | 157 Views

Incoming Auditor Held Guilty for Accepting Audit Without Written Communication to Outgoing Auditor: Monetary Penalty Imposed by ICAI Board of Discipline – CA Sunil Kumar vs. CA Arpit Taneja

20 Jan 2026 | 115 Views

Chartered Accountant Held Guilty for Accepting Statutory Audit Without Prior Written Communication with Previous Auditor and Without Ensuring Positive Evidence of Delivery: CA Amit Amol Lomte vs. CA Piyush Omprakash Singh (ICAI Board of Discipline)

20 Jan 2026 | 148 Views

ICAI Board of Discipline Closes Case on Limitation Despite Serious CBI Allegations: Proceedings Held Time-Barred under Rule 12 – In Re: CA Bipin Babubhai Shah

20 Jan 2026 | 168 Views

Acceptance of Statutory and Tax Audit Without Prior Written Communication and Without Compliance of Sections 139 and 140 of Companies Act Constitutes Professional Misconduct: ICAI Board of Discipline Imposes Fine – Aditya Aggarwal vs. CA Sanjay Bhatia

20 Jan 2026 | 154 Views

Chartered Accountant Removed from Register for Entering into Mining Partnerships While Holding Full-Time Certificate of Practice: Disciplinary Order in Hena Kumar Sukhna (IRS) vs. CA Surinder Kumar (ICAI)

20 Jan 2026 | 137 Views

Chartered Accountant Fined for Accepting Statutory Audit Without Prior Written Communication with Previous Auditor: Disciplinary Order in Pushpa D. Patil vs. CA Ketan Ganpatbhai Barevadia (ICAI)

20 Jan 2026 | 129 Views

Allegations of Acting as Middleman in Income Tax Bribery Case Not Proved in Absence of Evidence: ICAI Board of Discipline Closes Proceedings – In Re: CA Adesh Kumar Jain

20 Jan 2026 | 156 Views

Incoming Auditor Penalised for Accepting Tax Audit Without Written Communication to Outgoing Auditor Despite Self-Imposed Condition: ICAI Board of Discipline – CA Atul Mathuria vs. CA Jimy Pirosha Wankadia

20 Jan 2026 | 124 Views

Advertisement Alleging False Projection as ICAI President Held Not Misconduct: ICAI Board of Discipline Closes Case for Lack of Evidence – Manaur Alam vs. CA Rajesh Kumar Khetan

20 Jan 2026 | 154 Views

Chartered Accountant Removed from Register for Three Months for Orchestrating Large-Scale Income Tax Refund Fraud: Disciplinary Order in Arvind Kumar (Addl. CIT) vs. CA Kapil Kansal (ICAI)

20 Jan 2026 | 185 Views

Auditor Exonerated Where Allegations of Forcible Portal Access and Obstruction of Incoming Auditor Not Proved: ICAI Board of Discipline Closes Case – Gajendra Prasad Panda vs. CA Amara Kanta Padhy

20 Jan 2026 | 127 Views

Holding Certificate of Practice While in Full-Time Employment Violates Regulation 190A and Constitutes Professional Misconduct: ICAI Board of Discipline Reprimands CA – In Re: Abhay Batra

20 Jan 2026 | 482 Views

CA Reprimanded for Other Misconduct in Bank Loan Fraud Case Involving Fake Documents: ICAI Board of Discipline – Shri Sudip Roy (CBI) vs. CA Gopal Pitti

20 Jan 2026 | 126 Views

Former Partner Exonerated of Alleged Misappropriation of Audit Records: ICAI Board of Discipline Finds No Evidence of Misconduct – CA Ajay Bhargava vs. CA Vivek Beriwal

20 Jan 2026 | 151 Views

Complaint Dismissed as Void Ab Initio for Lack of Authorisation: ICAI Board of Discipline Declines to Examine Merits in Auditor NOC Dispute – Ashraf Gani vs. CA Vikash Thakur

20 Jan 2026 | 155 Views

Chartered Accountant Removed from Register for Offensive and Threatening Social Media Posts Against Government Officials: Disciplinary Order in CA Vivek Kumar Singh (ICAI)

20 Jan 2026 | 289 Views

Chartered Accountant Removed from Register for Three Months for Compromising Auditor Independence and Facilitating Fund Diversion: Disciplinary Order in Parag Manere vs. CA Naresh Kishore Singh Rajpurohit (ICAI)

20 Jan 2026 | 252 Views

CA Reprimanded for Gross Negligence in Safeguarding Digital Signature Certificate and Non-Cooperation with ROC Investigation: ICAI Board of Discipline – DROC Kolkata vs. CA Pratik Kotecha

20 Jan 2026 | 147 Views

No Locus Standi and No Professional Misconduct Where NOC Was Withheld Due to Non-Payment of Audit Fees and Complaint Was Filed by Unauthorized Person: Ambuj Sharma vs. CA Heetendra Kumar Jain (ICAI Board of Discipline)

20 Jan 2026 | 180 Views

Chartered Accountant Not Guilty Where Allegations of Trust Fund Misappropriation and Fraud Remained Unsubstantiated and Contradicted by Judicial and Investigative Findings: Bhavana Pundlikrao Gawali vs. CA Upendra Gunwantrao Muley (ICAI Board of Discipline)

20 Jan 2026 | 108 Views

Chartered Accountant Not Guilty of Professional Misconduct Where Bank Fraud Allegations Were Settled Under One-Time Settlement and No Conclusive Evidence Was Established: Sandeep Kumar Sharma (CBI) vs. CA Gurinder Kumar Garg (ICAI Board of Discipline)

20 Jan 2026 | 151 Views

Chartered Accountant Not Guilty Where ICAI Permission to Act as Sleeping Partner in Family Business Was Proved and Allegations Were Unsubstantiated: Rajendra Rungta vs. CA Surendra Kumar Rungta (ICAI Board of Discipline)

20 Jan 2026 | 167 Views

Practising Chartered Accountant Penalised for Acting as Whole-Time Director in Multiple Companies Without ICAI Permission and for Non-Payment of Trade Dues: Namika Singhal vs. CA Rakesh Verma (ICAI Board of Discipline)

20 Jan 2026 | 116 Views

Chartered Accountant Not Guilty Where Allegations of Exorbitant Fees and Refusal to Issue NOC Were Found Outside Disciplinary Jurisdiction and Unsupported: Sudha Thapar vs. CA Ved Vrat Bhalla (ICAI Board of Discipline)

20 Jan 2026 | 127 Views

Chartered Accountant Not Guilty Where Internal Branch Concerns Were Raised Without Proof of Malice and Complainant Failed to Follow ICAI’s Internal Redressal Mechanism: Sidharth Gupta vs. CA Hitesh Goyal (ICAI Board of Discipline)

20 Jan 2026 | 142 Views

No Professional Misconduct Where Written Communication with Previous Auditor Was Made and Substantive Compliance with Item (8) Was Established in Bank Branch Audit: Murari Lal Rajoria vs. CA Satish Kumar (ICAI Board of Discipline)

20 Jan 2026 | 148 Views

Chartered Accountant Penalised for Accepting Statutory Audit Without Prior Written Communication With Previous Auditor: Jai Kumar Mansharamani vs. CA Dinesh Kumar Ahuja (ICAI Board of Discipline)

20 Jan 2026 | 162 Views

Chartered Accountant Not Guilty of Other Misconduct in 2G Spectrum Matter Where Criminal Court Found No Illegality and Acquitted All Accused: In Re CA Hari Sethumadhavan Nair (ICAI Board of Discipline)

20 Jan 2026 | 129 Views

Chartered Accountant Not Guilty of Other Misconduct Where 2G Spectrum Allegations Were Disproved and Criminal Court Acquittal Established Absence of Illegality: In Re CA Gautam Doshi (ICAI Board of Discipline)

20 Jan 2026 | 159 Views

Incoming Auditor Held Guilty for Accepting Statutory Audit Without Prior Written Communication and Without Ensuring Compliance with Section 139 and 140 of Companies Act: ICAI Board of Discipline – Hamesh Madaan vs. CA Sonika Aggarwal

19 Jan 2026 | 381 Views

Incoming Auditors Held Guilty for Accepting Statutory Audit Without Prior Written Communication and Non-Compliance with Section 140 of Companies Act: ICAI Board of Discipline – Gaurav Sharma vs. Poonam Kumari Gupta & Vidhi Churiwala

19 Jan 2026 | 287 Views

Practising Chartered Accountant Held Guilty for Active Management of Multiple Companies and Partnership Firms Beyond Director Simplicitor Role: Vikram Singh Chopra vs. CA Raj Singh Chopra (ICAI Board of Discipline)

19 Jan 2026 | 308 Views

Reassessment under Section 148 on Same Material is Invalid – Change of Opinion Not Permissible: Radhika Roy & Dr. Prannoy Roy v. DCIT (Delhi HC)

19 Jan 2026 | 462 Views

Practising Chartered Accountant Held Guilty for Active Involvement in Multiple Companies Beyond Director Simplicitor Role: Vikram Singh Chopra vs. CA Rajesh Kumar Chandak (ICAI Board of Discipline)

19 Jan 2026 | 310 Views

Chartered Accountant Removed from Register for Fabricating Ante-Dated Documents to Conceal Disproportionate Assets in CBI Case: Easwaramoorthy (CBI) vs. CA T.M. Jeyachandran (ICAI Board of Discipline)

19 Jan 2026 | 303 Views

Chartered Accountant Removed from Register and Fined for Misappropriating Excess GST Amount and Misusing Input Tax Credit Without Client’s Knowledge: Malar Kodi vs. CA Ranjit Kumar Yadav (ICAI Board of Discipline)

19 Jan 2026 | 326 Views

Chartered Accountant Removed from Register for Backdating Resignation and Obstructing Appointment of New Auditor: Varadharajan S vs. CA K. M. Ramakrishnan (ICAI Board of Discipline)

19 Jan 2026 | 290 Views

Chartered Accountant Exonerated of Alleged LTCG Accommodation Entry Charges for Lack of Evidence: Sudhanshu S. Gautam vs. CA Bijay Kumar Dokania (ICAI Board of Discipline)

19 Jan 2026 | 288 Views

Chartered Accountant Held Guilty of Other Misconduct for Forged Income Tax Acknowledgements and Misappropriation of Client Funds: Sanjay Jain vs. CA Kapil Dev Aggarwal (ICAI Board of Discipline)

19 Jan 2026 | 311 Views

Chartered Accountant Reprimanded and Fined for Misleading Statements Made on Oath Before Government Authorities: Rishi Goel vs. CA R. Vinod Kumar (ICAI Board of Discipline)

19 Jan 2026 | 170 Views

Chartered Accountant Removed from Register for Raising False Invoices and Suppressing Material Facts Before Courts: Leif Baecklund vs. CA Raghu Marwah (ICAI Board of Discipline)

19 Jan 2026 | 156 Views

Incoming Auditors Held Guilty for Accepting Statutory Audit Without Prior Written Communication and Non-Compliance with Section 140 of Companies Act: ICAI Board of Discipline – Gaurav Sharma vs. Poonam Kumari Gupta & Vidhi Churiwala

19 Jan 2026 | 190 Views

Chartered Accountant Reprimanded for Negligent Forwarding of VAT Credentials Leading to Fraudulent Filing of Returns and Revenue Loss: Jagdish Kumar Jain vs. CA Rahul Kumar (ICAI Board of Discipline)

19 Jan 2026 | 156 Views

Chartered Accountant Reprimanded for Circulating Defamatory WhatsApp Messages Against Government Officer: Golden Jain vs. CA Anil Thakur (ICAI Board of Discipline)

19 Jan 2026 | 162 Views

CA Held Guilty for Facilitating Bribery to Influence Income Tax Assessment and Acting as Co-Conspirator with Public Servant: ICAI Board of Discipline Orders Removal and Monetary Penalty – In Re: CA Deepak Aggarwal

19 Jan 2026 | 159 Views

Chartered Accountant Exonerated Where Allegations of Shell Companies and LTCG Accommodation Entries Were Based Solely on Statements Without Corroborative Evidence: Bhola Ram Dewasi vs. CA Sashi Kant Khetan (ICAI Board of Discipline)

19 Jan 2026 | 155 Views

Practising Chartered Accountant Held Not Guilty Where Alleged Consultancy and Commission Claims Arose After Resignation from Directorship: Balwant Prasad Singh vs. CA Jayant Kumar Harlalka (ICAI Board of Discipline)

19 Jan 2026 | 155 Views

CA Found Guilty for Acting as Intermediary in Investment Transactions and Engaging in Business Beyond Professional Role: ICAI Board of Discipline Orders Removal and Monetary Penalty – Akhilesh Agarwal vs. CA Radhey Shyam Bansal

19 Jan 2026 | 141 Views

Chartered Accountant Found Guilty of Forgery, Abuse of Professional Relationship and Misappropriation of Trust Funds: Amit M. Panchal vs. CA Tehmul B. Sethna (ICAI Board of Discipline)

19 Jan 2026 | 161 Views

Practising Chartered Accountant Penalised for Engaging in Business of Sale of Building Materials in Firm’s Name: Ajay Bharti vs. CA Akshay Mittal (ICAI Board of Discipline)

19 Jan 2026 | 150 Views

Chartered Accountant Reprimanded for Assisting in Fudged Financial Statements, Bogus CMA Data and Receipt of Illegal Payments: M. Roopa (CBI) vs. CA Devarajan K.E. (ICAI Board of Discipline)

19 Jan 2026 | 157 Views

Property Dispute Arising from Competing Wills Held Outside ICAI Jurisdiction: Chartered Accountant Found Not Guilty of Other Misconduct – Kala Somani vs. CA Prasan Kumar Deshlahra (ICAI Board of Discipline)

19 Jan 2026 | 128 Views

No Professional Misconduct in Partnership Dispute with Legal Heir Where Partnership Deed Is Silent on Goodwill and Audit Obligations: Pritha Ponraj vs. CA K. Venkatraman (ICAI Board of Discipline)

19 Jan 2026 | 277 Views

Chartered Accountant Not Guilty Where Alleged Facilitation of Share Premium Transaction Found Unsupported by Income Tax Findings: Information vs. CA Atul Jain (ICAI Board of Discipline)

19 Jan 2026 | 138 Views

Chartered Accountant Penalised for Accepting Statutory Audit Without Prior Communication and Without Verifying Valid Removal of Previous Auditor: Radhakrishna Pillai vs. CA Vijaya Mohan Valiathan (ICAI Board of Discipline)

19 Jan 2026 | 161 Views

Chartered Accountant Penalised for Accepting Statutory Audit Without Prior Written Communication with Existing Auditor: T. T. Durairaj Kandiar vs. CA Anand K. (ICAI Board of Discipline)

19 Jan 2026 | 142 Views

Prior Written Communication with Previous Internal Auditor Proved by Postal Evidence: Chartered Accountant Held Not Guilty under Item (8) – Sukumar Datta vs. CA Deepak Gulati (ICAI Board of Discipline)

19 Jan 2026 | 193 Views

Disciplinary Proceedings Barred by Limitation under Rule 12: Chartered Accountant Held Not Guilty in Bribery Allegation Referred After 11 Years – In Re: CA Rajesh Nakra (ICAI Board of Discipline)

19 Jan 2026 | 125 Views

No NOC Required Where Appointment of Previous Auditor Found Based on Fake Documents: Chartered Accountant Held Not Guilty under Item (8) – Rahul Bansal vs. CA Puneet Gupta (ICAI Board of Discipline)

19 Jan 2026 | 181 Views

Chartered Accountant Removed from Register and Fined for Involvement in Accommodation Entries and Fake Bills: In Re CA Radhey Shyam Bansal (ICAI Board of Discipline)

19 Jan 2026 | 159 Views

Chartered Accountant Fined ₹1 Lakh for Accepting Statutory Audit Without Prior Communication and Ignoring Outstanding Audit Fees of Predecessor Auditor: Nitin S. Bangad vs. CA Ashish Ashok Baheti (ICAI Board of Discipline)

19 Jan 2026 | 149 Views

Chartered Accountant Penalised for Accepting Audit Without Prior Communication and Signing Audit Report Before Valid Appointment: Manoj Kumar Jain vs. CA Nishant Agarwal (ICAI Board of Discipline)

19 Jan 2026 | 156 Views

Chartered Accountant Exonerated for Social Media Post on Revised Code of Ethics: Freedom of Professional Expression Recognised – In Re: CA Manmohan Khemka (ICAI Board of Discipline)

19 Jan 2026 | 215 Views

Allegations of Forged Signatures on Forensic Audit Reports Rejected for Lack of Corroborative Evidence: Jayesh Vasantlal Shah vs. CA Jaleshwar Singh (ICAI Board of Discipline)

19 Jan 2026 | 181 Views

Complaint Dismissed for Lack of Locus Standi and Absence of Evidence of Audit Misconduct: Bhaven Shah vs. CA Bharat Babubhai Shroff (ICAI Board of Discipline)

19 Jan 2026 | 128 Views

Analysis of ICAI Board of Discipline Order in Shri Sudip Roy (CBI) vs. CA Gopal Pitti, examining facts, allegations, evidentiary findings, misconduct under Item (2) Part IV First Schedule, and final disciplinary action of reprimand

18 Jan 2026 | 303 Views

ICAI Board of Discipline Order BOD-287/2017: Vinod K. Kala vs. CA Munish Mehta – Professional Misconduct, High Court Intervention and Final Disciplinary Penalty

18 Jan 2026 | 287 Views

Addition under Section 68 on Share Capital and Premium Deleted Where Identity, Creditworthiness and Genuineness Established: Goldmoon Exports Pvt. Ltd. vs. ITO, Ward-6(2), Kolkata (ITAT)

16 Jan 2026 | 217 Views

Foreign Tax Credit Cannot Be Denied for Delayed Filing of Form 67: DTAA Benefits Override Procedural Lapses – Vaibhav Das Mundhra vs. ADIT, CPC, Bengaluru (ITAT Kolkata)

16 Jan 2026 | 315 Views

Addition Deleted for Clerical Error in Tax Audit Report: CPC Adjustment under Section 143(1) Set Aside – Concord Fortune Minerals India Pvt. Ltd. vs. ACIT, Circle-11(1), Kolkata (ITAT)

16 Jan 2026 | 306 Views

Ex Parte Dismissal by CIT(A) Set Aside and Appeal Restored for Fresh Adjudication for Bogus Purchase Addition under Section 69C: Sultania Realtors Pvt. Ltd. vs. ITO (ITAT Kolkata)

16 Jan 2026 | 174 Views

Assessment Quashed Due to Invalid Notice under Section 143(2) Issued by Non-Jurisdictional AO: APE Power Pvt. Ltd. vs. DCIT, Circle-7(1), Kolkata (ITAT)

16 Jan 2026 | 194 Views

Reassessment Notice under Section 148 Held Valid under TOLA but Appeal Restored for Fresh Adjudication for Lack of Opportunity: Smt. Sneha Brahma (LR of Late Shyamal Kumar Brahma) vs. ITO (ITAT Kolkata)

16 Jan 2026 | 162 Views

Assessment Quashed for Want of Pecuniary Jurisdiction: Invalid Notice under Section 143(2) Issued by Non-Jurisdictional Assessing Officer – ABC India Limited vs. DCIT, Circle-11(1), Kolkata (ITAT)

16 Jan 2026 | 234 Views

Ex Parte Dismissal for Delay Set Aside and Matter Remanded Where Salary Income Was Erroneously Reported Due to Clerical Mistake: Shreya Dey Sarkar vs. ITO (ITAT Kolkata)

16 Jan 2026 | 188 Views

Reassessment Quashed Due to Unsigned Notice under Section 148 and Absence of Failure to Disclose Material Facts: M/s Jagmag Mercantiles Private Limited vs. ITO, Ward-12(1), Kolkata (ITAT)

16 Jan 2026 | 202 Views

Delay Condoned Applying Supreme Court COVID Limitation Extension and Appeal Restored for Merits Adjudication: Jamshed Alam vs. DCIT, Circle-32, Kolkata (ITAT)

16 Jan 2026 | 268 Views

Addition on Estimated Commission and CIT(A) Enhancement on Alleged Bogus Purchases Deleted: No Rejection of Books and Genuine E-Way Bills – Rainbow Vanijya Pvt. Ltd. vs. ACIT (ITAT)

16 Jan 2026 | 155 Views

Bogus Share Transaction Addition under Section 68 Set Aside for Fresh Adjudication: Matter Remanded Due to Non-Consideration of Assessee’s Submissions – Rajkumari Dhanuka vs. ITO (ITAT)

16 Jan 2026 | 158 Views

Appeal Dismissed for Non-Prosecution Set Aside and Matter Remanded for De Novo Assessment: Gita Sharma vs. ITO, Ward-2(4), Durgapur (ITAT)

16 Jan 2026 | 149 Views

Ex Parte Order of CIT(A) Set Aside and Matter Remanded for Fresh Adjudication in Reassessment Based on Estimated Turnover Income: Islander Housing Project Pvt. Ltd. vs. ITO (ITAT Kolkata)

16 Jan 2026 | 145 Views

Delay of 189 Days Condoned and Appeal Restored for Merits: Capital Gains Dispute under Section 50C and 54EC Remanded – Rina Ray vs. ITO, Darjeeling (ITAT)

16 Jan 2026 | 127 Views

Bogus Purchase Addition Set Aside for De Novo Assessment in Interest of Natural Justice: Gyan Prakash Gupta vs. ITO, Ward-43(1), Kolkata (ITAT)

16 Jan 2026 | 153 Views

Addition under Section 68 Deleted Where Unsecured Loan Fully Repaid in Same Year: Reassessment Consequence Set Aside – Mirabelle Tradecomm Pvt. Ltd. vs. ITO, Kolkata (ITAT)

16 Jan 2026 | 220 Views

Rejection of Registration under Sections 12A and 80G Set Aside for Fresh Consideration: Jhagru Baba Foundation vs. CIT (Exemption), Kolkata (ITAT)

16 Jan 2026 | 147 Views

Penalty under Section 271(1)(c) Quashed Where Quantum Addition Set Aside for De Novo Assessment: Jyoti Shroff vs. DCIT, Kolkata (ITAT)

16 Jan 2026 | 174 Views

Ex-Parte Appellate Order Set Aside in Alleged Penny Stock Accommodation Entry Case: Matter Remanded for Fresh Adjudication – Dipankar Dutta vs. ITO, Kolkata (ITAT)

16 Jan 2026 | 141 Views

Revenue Appeal Dismissed as Infructuous Due to Approved Resolution Plan under IBC: Section 14A Disallowance Proceedings Barred – DCIT vs. Hindusthan National Glass & Industries Ltd. (ITAT)

16 Jan 2026 | 162 Views

Disallowance of Club Expenses Deleted and Section 14A Addition Restricted: Veedol Corporation Limited vs. DCIT, Circle-4(1), Kolkata (ITAT)

16 Jan 2026 | 133 Views

Rejection of Registration under Section 12A Set Aside for Fresh Opportunity to Establish Genuineness of Activities: Kiran Educational Trust vs. CIT (Exemption), Kolkata (ITAT)

16 Jan 2026 | 129 Views

Order of CIT(A) Set Aside for Violation of Rule 46A: Matter Remanded for Fresh Adjudication on Unexplained Investment under Section 69B – ITO vs. Chunakhali Samabay Krishi Unnayan Samiti Ltd. (ITAT)

16 Jan 2026 | 150 Views

Addition under Section 68 Deleted for Genuine Unsecured Loans from Related Parties: Value Plus Retail Private Limited vs. DCIT, Circle-3(1), Kolkata (ITAT)

16 Jan 2026 | 144 Views

Rejection of Approval under Section 80G Set Aside for Procedural Lapse and Delay in Form 10AB: Loksakha Welfare Society vs. CIT (Exemption), Kolkata (ITAT)

16 Jan 2026 | 255 Views

Rejection of Form 10AB Set Aside and Registration under Section 12A Restored: St. Thomas Syro Malabar Catholic Church vs. CIT (Exemption), Kolkata (ITAT)

16 Jan 2026 | 257 Views

Revenue Appeals Dismissed as Infructuous Due to Approved Resolution Plan under IBC: Income-tax Proceedings Barred by Moratorium – ITO vs. Sarga Hotel Pvt. Ltd. (ITAT)

16 Jan 2026 | 285 Views

Employees’ PF and ESI Deposit on Next Working Day Due to National Holiday Allowable: Disallowance under Section 36(1)(va) Set Aside – T P Roy Chowdhury & Company Pvt. Ltd. vs. DCIT (ITAT Kolkata)

16 Jan 2026 | 272 Views

Rejection of Regular Registration under Section 12A Set Aside and Matter Restored for Fresh Consideration: SRJB Memorial Trust vs. CIT (Exemption), Kolkata (ITAT)

16 Jan 2026 | 226 Views

Reopening Quashed for Want of Prior Sanction under Section 151(2): Notice under Section 148 Issued Before Approval Held Invalid – Anusua Ghosh vs. ACIT (ITAT Kolkata)

16 Jan 2026 | 232 Views

Addition Based Solely on Retracted Survey Statement and Dumb Document Deleted: Revenue Appeal Dismissed – DCIT vs. Sujit Arya (ITAT Kolkata)

16 Jan 2026 | 268 Views

Delay of 909 Days Condoned and Appeal Restored for Fresh Adjudication: SD Rai Prayas Educational Trust vs. ITO, Ward-50(1), Kolkata (ITAT)

16 Jan 2026 | 252 Views

Addition Set Aside Due to Double PAN and Matter Restored for Fresh Verification: Sandhya Das vs. Income Tax Officer, Siliguri (ITAT)

16 Jan 2026 | 324 Views

Ad-hoc Disallowance of Business Expenses Deleted Where No Penal Action or Prohibition under Law: Self-Made Vouchers Not Sufficient Ground – Aadarsh Laddha (L/H) vs. ITO (ITAT)

16 Jan 2026 | 331 Views

Estimated Income under Section 145(3) Reduced by Deducting Declared Business Income: Assessee Entitled to Set-Off of Returned Profit – Ashok Prasad Gupta vs. ITO (ITAT)

16 Jan 2026 | 237 Views

Addition under Section 68 Deleted Where Identity, Creditworthiness and Genuineness Established: Pancham Marketings Pvt. Ltd. vs. DCIT, Circle-5(1), Kolkata (ITAT)

16 Jan 2026 | 159 Views

Bogus Sale Addition Remanded to Avoid Double Taxation and Reassessment for AY 2015-16 Quashed as Time-Barred: Nezone Tubes Limited vs. DCIT (ITAT)

16 Jan 2026 | 176 Views

Section 14A Disallowance and Ad-hoc Expense Disallowances Set Aside: Matter Remanded for Fresh Examination – Century Commotrade Pvt. Ltd. vs. ITO, Kolkata (ITAT)

16 Jan 2026 | 168 Views

Addition under Section 68 on Share Capital and Premium Deleted for AY 2008-09: Proviso to Section 68 Not Retrospective – Abhiruchi Marketing Pvt. Ltd. vs. ITO (ITAT)

16 Jan 2026 | 168 Views

Addition under Section 68 Deleted Where Identity, Creditworthiness and Genuineness Proved Despite Non-Appearance of Share Subscribers: Happy Homes & Houses Pvt. Ltd. vs. ITO (ITAT Kolkata)

16 Jan 2026 | 178 Views

Reassessment Quashed Beyond Four Years for Borrowed Satisfaction and Non-Speaking Disposal of Objections: Shree Krishna Gyanodaya Flour Mills Pvt. Ltd. vs. ACIT (ITAT)

16 Jan 2026 | 233 Views

Reassessment Quashed for Borrowed Satisfaction and Bar of Limitation: DCIT vs. Vedanta Resources Private Limited (ITAT Kolkata)

16 Jan 2026 | 235 Views

Revenue Appeal Dismissed on Multiple Issues Including Section 14A, Capital vs Revenue Expenditure and Transfer Pricing Adjustments: DCIT vs. Eureka Forbes Ltd. (ITAT Kolkata)

16 Jan 2026 | 222 Views

Addition under Section 68 on Share Capital Deleted for AY 2012-13: No Requirement to Explain Source of Source Prior to Proviso – Exotica Enclave Pvt. Ltd. vs. ITO (ITAT)

16 Jan 2026 | 259 Views

Reassessment under Section 147 Quashed Where Action Should Have Been Taken under Section 153C: DCIT vs. Suresh Kumar Banthia (ITAT Kolkata)

16 Jan 2026 | 242 Views

Exemption under Section 54F Allowed Despite Prior Construction and Joint Ownership: Sale of Shares and Investment in Residential House – Saroj Goenka vs. ITO, Kolkata (ITAT)

16 Jan 2026 | 479 Views

Rental Income Taxable as Income from House Property and Jurisdictional Objection Rejected under Section 124: Veerprabhu Auto Pvt. Ltd. vs. ACIT, Kolkata (ITAT)

16 Jan 2026 | 219 Views

Addition under Section 56(2)(x) Deleted in Tax-Neutral Demerger: Compliance with Section 2(19AA) and Section 47(vib) Upheld – ACIT vs. Emami Realty Limited (ITAT)

16 Jan 2026 | 270 Views

Reopening under Section 148 after Search Upheld and Addition Restricted to Gross Profit on Undisclosed Purchases: Shakambhari Ispat & Power Ltd. vs. DCIT (ITAT Kolkata)

16 Jan 2026 | 214 Views

Reopening after Post-01.04.2021 Search Upheld but Section 68 Addition on Sale of Investments Deleted for Arbitrary and Inconsistent Approach: BMS Sales Pvt. Ltd. vs. DCIT (ITAT Kolkata)

16 Jan 2026 | 178 Views

Reopening Quashed as Change of Opinion without New Tangible Material: West Bengal Electronics Industry Development Corporation Ltd. vs. CIT(A), NFAC (ITAT)

16 Jan 2026 | 179 Views

Sections 56(2)(viia) and 50D Validly Applied to Share Allotment and Sale to Group Entities: Madhur Coal Mining Pvt. Ltd. vs. DCIT (ITAT Kolkata)

16 Jan 2026 | 202 Views

Deletion of Entire Bogus Purchase Addition Upheld Where Sales Accepted and Books Not Rejected: ITO, Ward-1(2), Siliguri vs. Binoy Agarwal (ITAT Kolkata)

16 Jan 2026 | 258 Views

Revision under Section 263 Quashed for Absence of Error and Prejudice to Revenue: Vikash Kumar Bohra vs. Principal CIT, Asansol (ITAT)

16 Jan 2026 | 194 Views

Assessment Quashed for Exceeding Scope of Limited Scrutiny and Violation of CBDT Instruction No. 5/2016: Subodh Adhikary vs. ITO, Ward-51(1), Kolkata (ITAT)

16 Jan 2026 | 241 Views

Assessment Quashed for Lack of Pecuniary Jurisdiction: Notice under Section 143(2) Issued by Non-Jurisdictional ITO in Violation of CBDT Instruction No. 1/2011 – Rajroop Doshi vs. ITO, Kolkata (ITAT)

16 Jan 2026 | 197 Views

Reassessment Notice under Section 148 Quashed as Time-Barred under Rajeev Bansal Ruling: Sunblaze Constructions Pvt. Ltd. vs. ITO (ITAT Kolkata)

16 Jan 2026 | 247 Views

Section 68 Addition on Share Capital Remanded Where CIT(A) Exceeded Jurisdiction by Issuing Set-Aside Directions: ITO vs. Favourite Cloth Merchants Pvt. Ltd. (ITAT Kolkata)

16 Jan 2026 | 177 Views

Artificial Intelligence in Professional Practice: From Efficiency to Precision

16 Jan 2026 | 307 Views

Delhi High Court on Refund of Tax Recovered Despite Stay – Section 220(6), Shree Krishna Steel Traders v Union of India (W.P.(C) 8187/2025)

16 Jan 2026 | 199 Views

Supreme Court Upholds Mauritius DTAA Grandfathering on Indirect Transfer of Shares — Tiger Global International Holdings vs Authority for Advance Rulings (2026 INSC 60)

16 Jan 2026 | 755 Views

Assessment under Section 153C Invalid Without Incriminating Material: ITAT Delhi in JSP Projects (P) Ltd. v. DCIT

15 Jan 2026 | 358 Views

Exemption under Section 10(37) on Compulsory Acquisition of Urban Agricultural Land: ITAT Delhi in ITO v. Dharam Singh

15 Jan 2026 | 483 Views

Penalty for Cash Deposits Not Sustainable Once Quantum Explained: ITAT Delhi in Mohd. Javed v. ITO

15 Jan 2026 | 301 Views

Ex Parte CIT(A) Order Set Aside for Denial of Hearing; Delay Condoned: ITAT Delhi in KRVM Jewels v. ITO

15 Jan 2026 | 272 Views

Cash Payments Reflected in Seized Documents Taxable as Unexplained Expenditure: ITAT Delhi in Nimbus Projects Ltd. v. DCIT

15 Jan 2026 | 291 Views

Section 68 Not Applicable to Sales Already Taxed: ITAT Delhi in HB Estate Developers Ltd. Case (DCIT v. HB Estate Developers Ltd)

15 Jan 2026 | 287 Views

Unsecured Loans Not Written Off Cannot Be Taxed as Income under Section 28(iv): ITAT Delhi in DCIT v. Global Emerging Markets India Ltd.

15 Jan 2026 | 264 Views

Revision under Section 263 Not Valid on Debatable Issue of Agricultural Income: ITAT Delhi in Prahlad Singh v. PCIT, Rohtak

15 Jan 2026 | 171 Views

Reassessment Quashed for Non-Supply of Relied-Upon Material under Section 148A—Violation of Natural Justice: ITAT Delhi in Ravindra Kumar Gupta v. DCIT

15 Jan 2026 | 230 Views

Allowability of Prior Period Expenses, Section 80-IA Deduction and Capital Nature of Subsidies: ITAT Delhi Ruling in DCIT v. Crystal Crop Protection Ltd.

15 Jan 2026 | 186 Views

Reassessment for AY 2015-16 Barred by Limitation under Section 149: ITAT Delhi in Sanjeev Kumar Aggarwal v. DCIT

15 Jan 2026 | 168 Views

Reassessment Beyond Three Years Invalid Where Escapement Is Below ₹50 Lakh—Section 148 Notice Quashed: ITAT Delhi in Sarabjit Singh Bedi v. DCIT

15 Jan 2026 | 216 Views

Unutilised Charitable Accumulation Due to Court Injunction Not Taxable and Reopening Invalid: ITAT Delhi in DCIT (Exemption) v. Ishan Educational Research Society

15 Jan 2026 | 140 Views

Ex-Parte Assessment and Appellate Order Violative of Natural Justice—Delay Condoned and Matter Remanded: ITAT Delhi in Vijay Singh v. ITO

15 Jan 2026 | 192 Views

Reassessment on a Deceased Person Is Void Ab Initio: ITAT Delhi in SUDISH KUMAR,DELHI VS. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

15 Jan 2026 | 133 Views

CIT(A) Cannot Direct Reassessment under Section 147 After Quashing Section 153A Assessment: ITAT Delhi in Best Bull Stock Trading Pvt. Ltd. v. ACIT

15 Jan 2026 | 142 Views

Bogus Sales and Purchases—Only Profit Element Taxable: ITAT Delhi in T.C. AGRO FOOD INDUSTRIES,HARYANA VS.INCOME TAX OFFICER, WARD-1, KARNAL, HARYANA

15 Jan 2026 | 259 Views

Assessment under Section 153C Quashed Where No Mandatory Notice Issued and Satisfaction Recorded Mechanically: ITAT Delhi in White Orchid Hospitality (P) Ltd. v. DCIT

15 Jan 2026 | 186 Views

Reassessment Beyond Three Years Invalid Without Escaped Asset Income: ITAT Delhi in Brij Bhushan Gupta Vs. Assistant Commissioner of Income Tax

15 Jan 2026 | 354 Views

Belated Return Does Not Bar Concessional Tax under Section 115BAA If Form 10-IC Filed in Time: ITAT Mumbai in Vashishtha Luxury Fashion Ltd. v. DDlT

15 Jan 2026 | 177 Views

Receipts from Providing Shooting Locations Cannot Be Treated as House Property Income Without Proper Verification: ITAT Mumbai in Shiva Ramprasad Nirmal v. ITO

15 Jan 2026 | 168 Views

Bogus Purchases Cannot Be Fully Disallowed Where Corresponding Sales Exist—Only Embedded Profit Taxable: ITAT Mumbai in S R Jewels v. ITO

15 Jan 2026 | 239 Views

Registration under Section 12AB Cannot Be Rejected for Mere Technical Error: ITAT Mumbai in Ruah Community Foundation v. CIT (Exemptions)

15 Jan 2026 | 213 Views

Working Capital Adjustment Mandatory Where Directed by Tribunal—TP Adjustment Deleted: ITAT Mumbai in Red Hat India Pvt. Ltd. v. ACIT

15 Jan 2026 | 167 Views

Section 153D Approval Must Be Year-Wise: ITAT Delhi Quashes Assessments in Honey Arora vs. Assistant Commissioner of Income Tax

15 Jan 2026 | 191 Views

Appeal Cannot Be Dismissed for Non-Prosecution—Bogus Loss Allegation on Client Code Modification Remanded: ITAT Mumbai in Ramkumar Venugopal Investments Pvt. Ltd. v. DCIT

15 Jan 2026 | 140 Views

Mechanical Approval under Section 153D Invalidates Search Assessment: ITAT Delhi in Avtar Singh Kochar Vs Assistant Commissioner of Income Tax

15 Jan 2026 | 155 Views

Capital Asset Held Since Construction of Building Is Long-Term—Section 54 Exemption Allowable: ITAT Mumbai in Rajani Shivaji Ghadge v. ITO

15 Jan 2026 | 153 Views

Addition under Section 153C Unsustainable for Wrong Assessment Year: ITAT Delhi in Faridabad Presswell Pvt. Ltd. Vs Assistant Commissioner of Income Tax

15 Jan 2026 | 185 Views

Addition under Section 56(2)(vii)(b) Not Sustainable Where Stamp Duty Variation Is Within Tolerance Limit: ITAT Mumbai in Nilesh Pravinchandra Doshi v. ITO

15 Jan 2026 | 196 Views

Reopening under Section 147 Invalid Where Issue Was Examined in Original Assessment: ITAT Mumbai in Narendra Sevantilal Parikh (HUF) v. ITO

15 Jan 2026 | 124 Views

Ex-parte Assessment and 100% Addition on Alleged Bogus Purchases Set Aside: ITAT Mumbai in Laxmanaram Ganchi v. ITO

15 Jan 2026 | 159 Views

Section 14A Disallowance Not Permissible for Expenditure Not Claimed in Return: ITAT Mumbai in Kuntal Hasmukhlal Shah v. ACIT

15 Jan 2026 | 148 Views

Penalty under Section 271D Cannot Be Sustained Solely on Third-Party Statements: ITAT Mumbai in Kamal Dwarkadas Gadodia v. Additional CIT

15 Jan 2026 | 188 Views

Ex-Parte Appellate Order Violative of Natural Justice—Matter Remanded for Fresh Adjudication: ITAT Mumbai in Chandulal Navjibhai Patel v. ITO

15 Jan 2026 | 144 Views

Deemed Dividend under Section 2(22)(e) Requires Examination of Lending as Substantial Business: ITAT Mumbai in Bharat Nathalal Zaveri v. ITO

15 Jan 2026 | 136 Views

CIT(A) Cannot Dismiss Appeal for Non-Prosecution—Ex-Parte Order Set Aside: ITAT Mumbai in Balkrishna Pandurang Patil v. ITO

15 Jan 2026 | 150 Views

Section 68 Addition Cannot Be Sustained Without Proper Appreciation of Additional Evidence: ITAT Mumbai in Anirudh Bhimjibhai Dudhat v. ITO

15 Jan 2026 | 132 Views

Assessment Set Aside for Lack of Effective Opportunity—Delay Condoned Considering COVID and Ill-Health: ITAT Chennai in Tanjore Chandrakantam Balakrishnan Ravi v. DCIT

15 Jan 2026 | 146 Views

Section 148 Reassessment Notice Issued by Jurisdictional AO Held Invalid – ITAT Chennai Applies Mark Studio and Hexaware Technologies in Vijayakumar Balaji vs ITO

15 Jan 2026 | 212 Views

Reassessment Notice Issued by Jurisdictional AO Quashed – ITAT Chennai Applies Mark Studio and Hexaware Technologies in Shanmugam Palanisamy vs ITO

15 Jan 2026 | 151 Views

Reassessment Notice Issued by Jurisdictional AO Held Invalid – ITAT Chennai Follows Mark Studio and Hexaware Technologies in Palanisamy Srilatha vs ITO

15 Jan 2026 | 156 Views

Remand of Unabsorbed Depreciation Issue Causes No Prejudice to Revenue – ITAT Chennai in DCIT vs Sri Lakshmi Electro Smelters Pvt. Ltd.

15 Jan 2026 | 180 Views

Bogus Purchase Addition Restricted to Profit Element – ITAT Chennai Upholds GP Estimation in ACIT vs EI Instrumentation Pvt. Ltd.

15 Jan 2026 | 229 Views

Reassessment Notice Issued by Jurisdictional AO Invalid under Faceless Scheme—Assessment Quashed: ITAT Chennai in All India Insurance Pensioners Association v. ITO

15 Jan 2026 | 175 Views

Ex-Parte Assessment and Dismissal for Non-Prosecution Set Aside—Matter Remanded for De Novo Assessment: ITAT Lucknow in Uma v. ITO

15 Jan 2026 | 142 Views

Adjustment under Section 143(1) Based Solely on Audit Report Requires Factual Verification—Matter Remanded: ITAT Lucknow in Surya International Pvt. Ltd. v. CPC

15 Jan 2026 | 209 Views

Appeal Dismissed In Limine for Failure to Cure Procedural Defects—Liberty Granted for Restoration: ITAT Lucknow in Manish Kumar Singh v. ITO

15 Jan 2026 | 138 Views

Section 68 Additions on Unsecured Loans Remanded for Fresh Verification after Admission of Additional Evidence: ITAT Lucknow in Jyoti Gyanchandani v. ITO

15 Jan 2026 | 175 Views

Cash Deposits During Demonetisation Held Unexplained Where Sales and Stock Not Proved—Addition under Sections 69A & 115BBE Sustained: ITAT Lucknow in Gurdas Mal Arora v. AO

15 Jan 2026 | 210 Views

Reopening under Section 150 Valid When Pursuant to CIT(A)’s Direction—Unsecured Loan Addition Deleted on Merits: ITAT Lucknow in Alok Kumar Rungta v. NFAC

15 Jan 2026 | 179 Views

Penalty Under Section 271B Not Leviable Where Reasonable Cause Exists for Delay in Audit Report Filing: ITAT Chennai in Shark Dyeing Mills v. ITO

14 Jan 2026 | 496 Views

MLI Cannot Override India–Ireland DTAA Without Section 90 Notification: ITAT Mumbai on Aircraft Lease Rentals – Sky High Appeal XLIII Leasing Co. Ltd. Vs ITAT Mumbai

14 Jan 2026 | 356 Views

Non-Compete Fee Is Capital Expenditure but Eligible for Depreciation as Intangible Asset: Supreme Court Settles Law – Sharp Business System v. CIT

14 Jan 2026 | 365 Views

Addition Under Section 68 Requires Proper Opportunity and Consideration of Evidence; Matter Remanded on Admission of Additional Evidence: ITAT Chennai in IRIS Realty LLP v. DCIT

14 Jan 2026 | 298 Views

Gift of Immovable Property from Step Sister Not Taxable under Section 56(2)(vii): ITAT Mumbai – Rabin Arup Mukerjea v. ITO (Intl. Tax)

14 Jan 2026 | 327 Views

Penny Stock LTCG Allegations under Section 10(38): ITAT Mumbai Upholds Deletion of Addition in Santosh Vimlesh Mehta Case, (DCIT(CC)-8(3) , MUMBAI VS. SANTOSH VIMLESH MEHTA, MUMBAI)

14 Jan 2026 | 389 Views

Vintage Car Not a ‘Personal Effect’ Without Proof of Personal Use: Bombay High Court Upholds Capital Gains Tax – Narendra I. Bhuva v. ACIT

14 Jan 2026 | 399 Views

Fraudulently Encashed Income-Tax Refunds Taxable as Income from Other Sources: ITAT Ahmedabad – Mukesh Rasiklal Shah v. ACIT

14 Jan 2026 | 284 Views

Reassessment Invalid Where No Addition Is Made on Recorded Reasons and Only Section 54F Exemption Is Denied: ITAT Mumbai in Devi Manubhai Shah v. ITO

14 Jan 2026 | 320 Views

CIT(A) Cannot Direct Reassessment under Section 147 After Quashing Section 153A Assessment: ITAT Delhi in Best Bull Stock Trading Pvt. Ltd. v. ACIT

14 Jan 2026 | 196 Views

Taxability of Crowdfunded Donations under Section 56(2)(x) and Validity of Proceedings under Section 175 – Rana Ayyub Shaikh v. DCIT (ITAT Mumbai)

14 Jan 2026 | 257 Views

Income Declared Under Income Disclosure Scheme, 2016 Cannot Be Taxed Again – ITAT Mumbai in Jankalyan Nagari Sahakari Patsanstha Case, JANKALYAN NAGARI SAHAKARI PATSANSTHA MAR SHAHAPUR,SHAHAPUR VS. DCIT CIRCLE 1, KALYAN

14 Jan 2026 | 154 Views

Power of Attorney and Agreement to Sell Do Not Convey Title or Survive Death of Principal: Supreme Court Reaffirms Law – M. S. Ananthamurthy v. J. Manjula

14 Jan 2026 | 764 Views

Reduction of Share Capital Results in Transfer under Section 2(47): Supreme Court Upholds Capital Loss – Jupiter Capital (P.) Ltd. v. PCIT

14 Jan 2026 | 261 Views

Reassessment Not Invalid Where Original Escapement Issue Is Voluntarily Offered; Other Issues Can Be Examined: ITAT Mumbai in Kalpana Nitin Shah v. ITO

14 Jan 2026 | 144 Views

Section 87A Rebate on STCG under New Tax Regime: ITAT Allows Rebate under Section 115BAC(1A) – Jayshreeben Jayantibhai Palsana v. ITO

14 Jan 2026 | 199 Views

Change in Method of Revenue Recognition under AS-7 – Mere Timing Difference Not Taxable: ITAT Delhi in Halcrow Group Ltd v. DCIT

14 Jan 2026 | 164 Views

Section 54F Exemption Cannot Be Denied on Technical Grounds: ITAT Hyderabad Upholds Liberal Interpretation – ITO v. Narasimha Reddy Duthala

14 Jan 2026 | 166 Views

Cancellation of Section 12A Registration Without Proper Show Cause is Invalid – ITAT Mumbai in NICMAR vs DCIT (Exemptions)

14 Jan 2026 | 193 Views

Hotel Premises Constitute Fixed Place Permanent Establishment under Indo–UAE DTAA: Supreme Court Upholds Taxability – Hyatt International Southwest Asia Ltd. v. ADIT

14 Jan 2026 | 219 Views

Reassessment Quashed for Mechanical Approval under Section 148: ITAT Delhi in Singhal Fasteners Co. Pvt. Ltd. v. ITO (AY 2006-07)

14 Jan 2026 | 234 Views

Interest on Borrowed Funds Allowable Despite Interest-Free Advances to Farmers: Business Expediency Explained – Girraj Cold Storage (P.) Ltd. v. ITO

14 Jan 2026 | 193 Views

CIT(A) Cannot Dismiss Appeal for Non-Prosecution and Must Decide on Merits: ITAT Mumbai in Sangeeta Motilal Shahani v. ITO

14 Jan 2026 | 252 Views

Taxation of Category III AIF Trusts under Section 164: Delhi High Court Ruling in Equity Intelligence AIF Trust v. CBDT

14 Jan 2026 | 306 Views

Conversion of Partnership Firm into Proprietorship and Alleged Capital Gains under Section 45(4): ITAT Delhi Remands Matter in ITO vs. Mahabir Solvent Oil Mills

14 Jan 2026 | 245 Views

Addition under Section 69 for Property Investment by NRI: ITAT Mumbai Remands Matter for Limited Verification, SHRI DEEPAK DEVIDAS SAJNANI,UAE VS. THE INCOME TAX OFFICER INT. TAX WARD 4(2)(1), MUMBAI

14 Jan 2026 | 268 Views

Capital Gains on Sale of Equity-Oriented Mutual Fund Units Not Taxable in India under India–Mauritius DTAA: ITAT Delhi – Emerging India Focus Funds v. ACIT

14 Jan 2026 | 238 Views

Draft Assessment Order on Non-Existent Entity under Section 144C Invalid: ITAT Mumbai in Vodafone Mobile Services Ltd., VODAFONE MOBILE SERVICES LTD.,AHMEDABAD VS. DCIT, NEW DELHI

14 Jan 2026 | 221 Views

Section 44C Covers Even Exclusive Head Office Expenditure: Supreme Court Overrules ‘Exclusive vs Common’ Distinction – DIT v. American Express Bank Ltd. (2025)

14 Jan 2026 | 232 Views

Gift from Brother-in-Law through Banking Channels Not Taxable under Section 56(2)(x): ITAT Kolkata – Deb Prasanna Choudhury v. ADIT/DCIT

14 Jan 2026 | 254 Views

TCS under Section 206C(1C) Not Applicable on Compounding Fee for Illegal Mining: Chhattisgarh High Court – Collector Mining, Kanker v. DCIT (TDS)

14 Jan 2026 | 245 Views

Section 56(2)(x) on Purchase of Agricultural Land: Mandatory DVO Reference Where Stamp Value is Disputed – Clayking Minerals LLP v. ITO (ITAT Ahmedabad)

14 Jan 2026 | 435 Views

Supreme Court Stays Delhi High Court Ruling on Validity of AAR Order: Notice Issued in AAR v. Tiger Global International II Holdings

14 Jan 2026 | 293 Views

Scope of Income-tax Department’s Appellate Powers: Kerala High Court Dismisses Revenue Writ Appeal – ACIT v. Mohammed Salih (2025)

14 Jan 2026 | 170 Views

Surcharge on Private Discretionary Trusts Taxed at MMR to Follow Slab Rates: ITAT Applies Special Bench Ruling – Araadhya Jain Trust v. ITO

14 Jan 2026 | 317 Views

Section 54F Deduction for Private Trusts Assessed as Representative Assessees: ITAT Delhi Affirms Relief – ACIT v. Merilina Foundation

14 Jan 2026 | 210 Views

Penalty under Section 271(1)(c) Not Leviable on Estimated Additions: ITAT Mumbai Dismisses Revenue Appeal – ITO v. Spark Diamonds

14 Jan 2026 | 206 Views

Reduction of Share Capital Constitutes ‘Transfer’ Under Section 2(47): Supreme Court Reaffirms Capital Loss Allowability in PCIT v. Jupiter Capital Pvt. Ltd. (2025)

14 Jan 2026 | 227 Views

Offence under Section 276CC of Income Tax Act: Supreme Court Clarifies “First Offence” and Compounding Guidelines

14 Jan 2026 | 227 Views

Section 80-IA(9) and Multiple Deductions under Chapter VI-A: Supreme Court Clarifies Allowability vs Computation in Shital Fibers Ltd. Case

14 Jan 2026 | 183 Views

Section 80-IA Deduction on Captive Power Generation: Supreme Court on Market Value of Electricity – CIT v. Jindal Steel & Power Ltd. (2023)

14 Jan 2026 | 249 Views

Loss on Confiscation of Smuggled Silver Not Allowable as Business Loss Where Assessee Is Not in Smuggling Business: Supreme Court in CIT v. Prakash Chand Lunia

14 Jan 2026 | 179 Views

Commissioner Can Invoke Section 263 Where Allowance of “Cost of Improvement” Is Erroneous and Prejudicial to Revenue: Supreme Court in CIT v. Paville Projects Pvt. Ltd.

14 Jan 2026 | 169 Views

Amended Section 153C Applies to Pre-2015 Searches Where Satisfaction and Notice Are Issued Post-Amendment: Supreme Court in ITO v. Vikram Sujitkumar Bhatia

14 Jan 2026 | 202 Views

Control and Management Test Determines Tax Residency of Sikkim-Incorporated Companies Prior to Extension of Income Tax Act: Supreme Court in Mansarovar Commercial Pvt. Ltd. v. CIT

14 Jan 2026 | 189 Views

No Addition in Completed Assessments Without Incriminating Material in Search Cases Under Section 153A: Supreme Court in Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Pvt. Ltd.

14 Jan 2026 | 327 Views

Transfer Pricing Determination by ITAT Not Immune From High Court Scrutiny Under Section 260A Where Perversity Is Alleged: Supreme Court in SAP Labs India Pvt. Ltd. v. Income Tax Officer

14 Jan 2026 | 168 Views

DEPB and Duty Drawback Not “Derived From” Industrial Undertaking for Section 80-IB Deduction: Supreme Court in M/s Saraf Exports v. Commissioner of Income Tax, Jaipur-III

14 Jan 2026 | 168 Views

No Penalty Under Section 271C for Mere Delay in Remittance of TDS After Deduction: Supreme Court in M/s US Technologies International Pvt. Ltd. v. Commissioner of Income Tax

14 Jan 2026 | 472 Views

Tax Credit on Exempt Dividend Income under India–Oman DTAA: Supreme Court Ruling in Principal commissioner of Income Tax Vs M/S Krishak Bharti Cooperative Ltd

14 Jan 2026 | 148 Views

Immunity from Penalty and Prosecution by Settlement Commission: Supreme Court on Sections 245C & 245H – Kotak Mahindra Bank Ltd. vs Commisioner of Income Tax

14 Jan 2026 | 150 Views

Section 153C Reassessment for Third Parties: Supreme Court on Relevant Date for Six Assessment Years – Commissioner of Income Tax vs. Jasjit Singh (2023)

14 Jan 2026 | 210 Views

Charitable Status of Newspaper Trusts under Section 2(15): Supreme Court Ruling in PCIT (Exemptions) v. Servants of People Society

14 Jan 2026 | 153 Views

Interest Tax on Hire-Purchase Instalments: Supreme Court Ruling in Muthoot Leasing & Finance Ltd. vs Commissioner of Income Tax

14 Jan 2026 | 127 Views

Levy of Interest and Surcharge in Block Assessment: Supreme Court Ruling in K.L. SWAMY VS THE COMMISSIONER OF INCOME TAX

14 Jan 2026 | 162 Views

Limitation for Block Assessment under Section 158BE: Supreme Court Ruling in Anil Minda v. CIT (ANIL MINDA VS COMMISSIONER OF INCOME TAX)

14 Jan 2026 | 166 Views

Reopening of Completed Income Tax Assessments under Section 147: Supreme Court on Change of Opinion and Full Disclosure (M/S MANGALAM PUBLICATIONS,KOTTAYAM VS COMMISSIONER OF INCOME TAX)

14 Jan 2026 | 261 Views

Whether Transfer of Development Rights Is Stock-in-Trade or Capital Asset Requires Examination of Multiple Factors: Supreme Court in Commissioner of Income Tax v. Glowshine Builders & Developers Pvt. Ltd.

14 Jan 2026 | 176 Views

Clarification on Reassessment After Search Requires Review, Not Miscellaneous Application: Supreme Court in Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Pvt. Ltd.

14 Jan 2026 | 155 Views

Bitumen Cannot Be Treated as “Other Valuable Article” Under Section 69A Where Transporter Is Merely a Carrier: Supreme Court in M/s D.N. Singh v. Commissioner of Income Tax, Central, Patna & Anr.

14 Jan 2026 | 225 Views

Foreign Exchange Fluctuation Gain in EEFC Account Not “Derived From” Export Business for Section 80HHC Deduction: Supreme Court in Shah Originals v. Commissioner of Income Tax-24, Mumbai

14 Jan 2026 | 163 Views

Deductibility of Broken Period Interest on Government Securities Held by Banks as Stock-in-Trade: Supreme Court in Bank of Rajasthan Ltd. v. Commissioner of Income Tax

14 Jan 2026 | 145 Views

Assessing Officer Has No Jurisdiction to Entertain Claims Made Through Time-Barred Revised Returns Under Section 139(5) of the Income Tax Act: Supreme Court, M/s Shriram Investments v. Commissioner of Income Tax III, Chennai

14 Jan 2026 | 162 Views

Income Tax Dues after Approval of Resolution Plan under IBC: Supreme Court Reaffirms Extinguishment of Statutory Claims, VAIBHAV GOEL VS DEPUTY COMMISSIONER OF INCOME TAX

13 Jan 2026 | 348 Views

Prosecution under Section 276C(1) Cannot Continue After Settlement Commission Order Granting Penalty Immunity: Supreme Court, (VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR VS THE DEPUTY DIRECTOR OF INCOME TAX )

13 Jan 2026 | 258 Views

Limitation Period under Section 144C vis-à-vis Section 153 of the Income-tax Act: Supreme Court Clarifies DRP Timelines, (ASSISTANT COMMISSIONER OF INCOME TAX VS SHELF DRILLING RON TAPPMEYER LIMITED)

13 Jan 2026 | 390 Views

Hotel Premises Constitute Fixed Place PE: Supreme Court in Hyatt International Southwest Asia Ltd. Case, (Hyatt International Southwest Asia Ltd. v. Additional Director of Income Tax)

13 Jan 2026 | 269 Views

Reduction of Share Capital Constitutes ‘Transfer’ Under Section 2(47): Supreme Court Reaffirms Capital Loss Allowability in PCIT v. Jupiter Capital Pvt. Ltd. (2025)

12 Jan 2026 | 459 Views

Offence under Section 276CC of Income Tax Act: Supreme Court Clarifies “First Offence” and Compounding Guidelines VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX & ANR

12 Jan 2026 | 329 Views

GST ITC on Netting-Off Payments between Branch and Head Office: AAAR Tamil Nadu in Sanghvi Movers Ltd.

12 Jan 2026 | 312 Views

Input Tax Credit Cannot Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration Without Proving Non-Genuine Transactions: Sanchita Kundu & Anr. v. Assistant Commissioner of State Tax (Calcutta High Court, 2022)

12 Jan 2026 | 615 Views

Admissibility of Input Tax Credit on Book Adjustment Settlements under GST: Analysis of Kerala AAR Ruling in Paragon Polymer Products Pvt. Ltd. Case

12 Jan 2026 | 308 Views

Prosecution under Section 276C(1) Cannot Continue After Settlement Commission Order Granting Penalty Immunity: Supreme Court, VIJAY KRISHNASWAMI VERSUS THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION)

12 Jan 2026 | 353 Views

GST Confiscation for Excess Stock Without Following Sections 73/74 Is Unsustainable – Allahabad High Court | M/s Janta Machine Tools v. State of U.P. (2025)

12 Jan 2026 | 370 Views

Limitation Period under Section 144C vis-à-vis Section 153 of the Income-tax Act: Supreme Court Clarifies DRP Timelines, Assistant Commissioner of Income Tax (International Taxation) & Others Versus Shelf Drilling Ron Tappmeyer Ltd. Etc.

12 Jan 2026 | 490 Views

Denial of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s GST Registration Is Unsustainable: M/s Himalaya Communication Pvt. Ltd. v. Union of India & Ors. (Himachal Pradesh High Court, 2025)

12 Jan 2026 | 525 Views

Input Tax Credit Cannot Be Denied Merely Due to Retrospective Cancellation of Supplier’s GST Registration Without Disproving Genuine Transactions: M/s Gargo Traders v. Joint Commissioner, State Tax (Calcutta High Court, 2023)

12 Jan 2026 | 494 Views

Delhi High Court Upholds Validity of GST Registration Cancellation Modification in M/S Balaji Industries (Vipin Kumar) vs. Principal Commissioner CGST Delhi North (W.P.(C) 11913/2024)

12 Jan 2026 | 234 Views

Transfer of Pending Company Petitions to NCLT under Section 434: Rajasthan HC in Modern Insulators Ltd.

12 Jan 2026 | 204 Views

GST Show Cause Notices Cannot Be Clubbed for Multiple Financial Years – Bombay High Court (Goa) | Milroc Good Earth Developers v. Union of India (2025)

12 Jan 2026 | 523 Views

Composite GST Show Cause Notice Covering Multiple Financial Years Is Without Jurisdiction: Karnataka HC in Pramur Homes

12 Jan 2026 | 367 Views

ITC Cannot Be Denied to Buyer for Supplier’s Default: Allahabad HC in R.T. Infotech v. Additional Commissioner

12 Jan 2026 | 393 Views

Buyer Cannot Be Denied ITC for Supplier’s Tax Default: Madras HC in D.Y. Beathel Enterprises

12 Jan 2026 | 990 Views

Writ Not Maintainable Against GST Adjudication When Statutory Appeal Exists: Calcutta HC in LGW Industries Ltd.

12 Jan 2026 | 275 Views

GST Recovery Before Show Cause Notice Without Voluntary Self-Ascertainment Illegal: Karnataka HC in Kesar Colour Chem Industries

12 Jan 2026 | 198 Views

Tax on Cooked Food in Luxury Hotels Valid: Supreme Court Upholds Classification in Kerala Hotel & Restaurant Association Case

12 Jan 2026 | 360 Views

Allahabad High Court Holds: Department Must Prove Intent to Evade Tax Where GST Discrepancy Is Only Clerical – Indeutsch Industries Pvt. Ltd. v. State of U.P. (2024)

12 Jan 2026 | 230 Views

Minor E-Way Bill Vehicle Number Error Not Ground for Penalty under Section 129: Allahabad HC in M/S Bmr Enterprises Vs State Of Up

12 Jan 2026 | 264 Views

Rule 86A Cannot Create Negative ITC Balance: Delhi HC in Best Crop Science Pvt. Ltd.

12 Jan 2026 | 222 Views

Excess Stock Found During GST Survey Cannot Justify Confiscation Under Section 130 – Allahabad High Court | Dinesh Kumar Pradeep Kumar v. Additional Commissioner (2024)

12 Jan 2026 | 303 Views

Comprehensive Professional Representation on Draft C&AG Empanelment Policy 2026–27 – Issues Affecting Small & Medium Chartered Accountant Firms and Suggested Policy Interventions

11 Jan 2026 | 1168 Views

Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)

11 Jan 2026 | 950 Views

TDS Credit Cannot Be Denied Due to System Mismatch in Form 26AS – Relief to Deductee | Sumit Devendra Rajani v. ACIT (Gujarat HC)

10 Jan 2026 | 542 Views

NFRA Circular NF-22/52/2025-NFRA All Statutory Auditors of Public Interest Entities (PIEs) covered under Rule 3 of NFRA Rules, 2018 on Audit File Maintenance, Retention & Submission to NFRA – Mandatory Compliance under SA 230, SA 200, SA 500 & SQC 1 | Timelines, Integrity & Penalties

09 Jan 2026 | 1261 Views

उत्तर प्रदेश में लीज़ डीड पर स्टाम्प शुल्क में अस्थायी राहत: 19 नवंबर 2025 की अधिसूचना का व्यावसायिक विश्लेषण

08 Jan 2026 | 1033 Views

No Transfer Pricing Adjustment on Interest for Delayed AE Receivables Where Working Capital Adjustment Granted: ITAT Delhi in ERM India Pvt. Ltd. v. DCIT

08 Jan 2026 | 584 Views

Offshore Supply Not Taxable in India and No Supervisory or Fixed Place PE Established: ITAT Delhi in SAIC Motor Corporation Ltd. v. ACIT

08 Jan 2026 | 537 Views

Donation of Sale Proceeds to Another Charitable Trust Held Valid Application of Income: ITAT Delhi in ITO (E) v. Prakash Sewa Trust

08 Jan 2026 | 572 Views

Segment-Wise Transfer Pricing Mandatory and Non-Compete Fee Treated as Revenue: ITAT Delhi in Spectris Technologies Pvt. Ltd. v. ITO

08 Jan 2026 | 497 Views

Depreciation on Goodwill from Amalgamation Allowed – ITAT Mumbai Follows Smifs Securities in ACIT vs Siyaram Silk Mills Ltd

08 Jan 2026 | 557 Views

Section 68 Addition Deleted for Opening Balances and Genuine Loans – ITAT Mumbai in ACIT vs Supreme Lake View Bungalows Pvt. Ltd.

08 Jan 2026 | 715 Views

Ex-Parte Assessment and Appeal Set Aside with Costs; Matter Remanded for Fresh Adjudication: ITAT Mumbai in Sunni Hanfi Mashayaki Momin Trust v. ITO

08 Jan 2026 | 277 Views

ITAT Mumbai Allows Withdrawal of Appeal Under Direct Tax Vivad Se Vishwas Scheme, 2024 – Solenis Chemicals India Pvt. Ltd. vs ACIT

08 Jan 2026 | 211 Views

ITAT Mumbai Remands Property Investment Addition for Fresh Assessment – Seema Pappu Yadav vs ITO

08 Jan 2026 | 225 Views

Stamp Duty Value on Date of Allotment to Be Adopted Under Section 56(2) – ITAT Mumbai in Sarayu Krishna Kamat vs DCIT

08 Jan 2026 | 273 Views

Reassessment Notice Issued Beyond Limitation Held Void: ITAT Delhi Applies Supreme Court Ruling in Union of India v. Rajeev Bansal

08 Jan 2026 | 290 Views

Revision under Section 263 Invalid Where Issue Falls Outside Limited Scrutiny Scope: ITAT Delhi in Harun Ali v. Pr. CIT

08 Jan 2026 | 272 Views

Share Capital and Premium Addition under Section 68 Restored for Fresh Verification of Source of Source: ITAT Delhi in Baba Healthcare Pvt. Ltd. v. ACIT

08 Jan 2026 | 212 Views

Cash Sales During Demonetisation Taxable Only on Estimated GP Basis; Section 115BBE Inapplicable: ITAT Delhi in DCIT v. JMK Jewels Pvt. Ltd.

08 Jan 2026 | 253 Views

Reassessment Quashed for Borrowed Satisfaction and Estimated Additions Deleted: ITAT Delhi in JHS Svendgaard Laboratories Ltd. v. DCIT

08 Jan 2026 | 274 Views

Depreciation on BOT Highway Project Allowable Despite Non-Ownership: ITAT Delhi in JCIT v. Gwalior Bypass Project Ltd.

08 Jan 2026 | 238 Views

Section 68 Addition on Unsecured Loan Deleted Where Lender’s Assessment Accepted by Revenue: ITAT Delhi in Passion Realtech Pvt. Ltd. v. ACIT

08 Jan 2026 | 273 Views

CIT(A) Order Set Aside for Non-Compliance with Section 250(6) in Alleged Bogus Purchase Case: ITAT Delhi in Bholenath Foods Ltd. v. DCIT

08 Jan 2026 | 251 Views

Transfer Pricing Adjustments Deleted Applying Principle of Consistency: ITAT Delhi in DCIT v. Exxon Mobil Lubricants Pvt. Ltd.

08 Jan 2026 | 241 Views

Double Disallowance under Section 40(a)(ia) Not Permissible Where Assessee Has Suo Motu Disallowed Expenses: ITAT Delhi in DeliverHealth Services Pvt. Ltd. v. DCIT

08 Jan 2026 | 294 Views

Ex-Parte CIT(A) Order Set Aside for Violation of Natural Justice: ITAT Delhi in Berger Becker Coatings Pvt. Ltd. v. DCIT

08 Jan 2026 | 232 Views

Rule 86A Cannot Create Negative Balance in Electronic Credit Ledger: Delhi High Court Restricts Blocking of ITC Beyond Available Credit — Best Crop Science Pvt. Ltd. v. Principal Commissioner, CGST, Meerut (W.P.(C) 10980/2024 & Connected Matters | Delhi High Court)

08 Jan 2026 | 321 Views

GST Recovery Stayed During Statutory Appeal Period: Allahabad High Court Quashes Premature Recovery from Electronic Credit Ledger, M/s S.A.B. Engg Works v. State of U.P. (WRIT TAX No. 2254 of 2025)

08 Jan 2026 | 488 Views

UP Cabinet Approves Stamp Duty Concession on Family Gift Deeds of Commercial & Industrial Properties (Effective 2026)

07 Jan 2026 | 1349 Views

Addition under Section 69A Not Sustainable for Mere Reclassification of Unsecured Loans: ITAT Mumbai in ITO v. NDW Development Corporation LLP

07 Jan 2026 | 435 Views

Bogus Purchase Addition Deleted Despite Supplier Return Issues: ITAT Mumbai Upholds Documentary Evidence Over Mere Non-Filing – ACIT vs Everest Food Products Pvt. Ltd. (AY 2021-22)

07 Jan 2026 | 405 Views

Reversal of MSMED Act Interest Not Taxable If Not Claimed as Deduction – ITAT Mumbai in Siemens Limited vs ADIT (AY 2020-21)

07 Jan 2026 | 423 Views

Cash Deposits Explained by Prior Withdrawals and Tuition Income: Section 69A Addition Deleted by ITAT Mumbai – Manisha Kamalkar Sadavarte Case

07 Jan 2026 | 554 Views

Reassessment Invalid Where No Addition Made on Recorded Reasons: ITAT Mumbai Allows LTCG Exemption under Section 10(38) – Chintan Harshad Kanakia v. ITO

07 Jan 2026 | 257 Views

Business Expenditure of Holding Companies Allowable Even Without Active Operations: ITAT Delhi in Lifestyle and Media Holdings Ltd. vs DCIT (AYs 2014-15 to 2016-17)

07 Jan 2026 | 273 Views

Revision under Section 263 Invalid When AO Takes a Plausible View: ITAT Delhi in Decent Securities (P) Ltd v. Pr. CIT (AY 2017-18)

07 Jan 2026 | 280 Views

Validity of Assessment under Section 153A in Abated Proceedings – ITAT Delhi in ACIT v. Sandur Bypass Projects Pvt. Ltd. (AY 2011-12)

07 Jan 2026 | 237 Views

Assessment under Section 153A Without Incriminating Material Is Invalid – Bogus LTCG Addition Deleted by ITAT Delhi in Nitin Johari v. ACIT

07 Jan 2026 | 251 Views

Revision under Section 263 Invalid Where AO Conducted Due Enquiry: ITAT Delhi in J.M. Housing Limited v. Pr. CIT (Central), Kanpur

07 Jan 2026 | 262 Views

Transfer Pricing on Import of Finished Goods: Resale Price Method Upheld as Most Appropriate Method – ITAT Delhi in Luxottica India Eyewear Pvt. Ltd. vs. ACIT

07 Jan 2026 | 257 Views

Bogus Purchases Cannot Be Added When Sales Are Undisputed: ITAT Delhi Upholds Deletion of Addition in ACIT vs Indure Pvt. Ltd. (AY 2013-14)

07 Jan 2026 | 391 Views

Assessment under Section 153A vs Regular Assessment under Section 143(3): ITAT Delhi in Gurucharan Singh Hora v. DCIT on Jurisdiction, Search Assessments, and Addition under Section 69A

07 Jan 2026 | 293 Views

Reassessment for AY 2015-16 Beyond 1 April 2021 Held Time-Barred: ITAT Delhi Quashes Notice Under Section 148 Following Supreme Court Ruling in Rajeev Bansal

07 Jan 2026 | 604 Views

Penalty under Section 270A Cannot Be Sustained on a Charge Different from the One Initiated: ITAT Delhi in Umri Pooph Pratappur Tollway Pvt. Ltd. v. ACIT (AY 2018-19)

07 Jan 2026 | 343 Views

Reassessment Based on Alleged Accommodation Entries Unsustainable Without Fresh Tangible Evidence: ITAT Delhi in DCIT vs. Apoorva Leasing Finance & Investment Co. Ltd. (AY 2011-12)

07 Jan 2026 | 273 Views

Section 68 Cannot Be Invoked in Firm’s Hands for Capital and Loan Introduced by Identified Partners and Relatives: ITAT Delhi in ACIT vs Gurkirat BPO Services LLP (AY 2017-18)

07 Jan 2026 | 331 Views

Religious Trust Entitled to Section 11 Exemption: Donations Cannot Be Treated as Advertisement Income – ITAT Delhi

07 Jan 2026 | 246 Views

Assessment Order Passed Without Considering Assessee’s Reply Violates Principles of Natural Justice: ITAT Delhi Restores Matter for De Novo Assessment | Royalux Lighting LLP v. Assessment Unit (AY 2022-23)

07 Jan 2026 | 202 Views

Provision for Warranty Allowable Under Section 37 When Based on Scientific Method and Past Experience: ITAT Delhi in Marelli UM Electronic Systems Pvt. Ltd. v. DCIT

07 Jan 2026 | 239 Views

Penalty under Section 271(1)(c) Cannot Survive When Quantum Appeal Is Pending: ITAT Delhi in Neetu Gupta vs Income Tax Officer (AY 2011-12)

07 Jan 2026 | 296 Views

Revision under Section 263 Not Sustainable Where AO Takes a Plausible View on Bogus Purchases: ITAT Delhi in Axis Infoline Pvt. Ltd. v. PCIT-1

07 Jan 2026 | 279 Views

Ex-Parte Assessment under Section 144 Set Aside for Violation of Natural Justice: ITAT Lucknow Restores Matter to Assessing Officer in Demonetisation Cash Deposit Case (AY 2017-18)

07 Jan 2026 | 244 Views

TDS Credit Cannot Be Denied Without Proper Verification in Joint Property Transactions – ITAT Lucknow Restores Matter for Fresh Adjudication | Krishna Prakash Goel vs ITO (AY 2023-24)

07 Jan 2026 | 201 Views

Ex-Parte Dismissal by NFAC Held Unsustainable: ITAT Restores Cash Deposit Addition Case under Sections 69A, 144 & 115BBE – Nitin Dwivedi vs ITO (AY 2017-18)

07 Jan 2026 | 206 Views

Deduction under Section 80P on Interest from Statutory Bank Deposits Allowed to Co-operative Sugar Cane Society – ITAT Lucknow in District Co-operative Sugar Cane Supply Ltd. vs. ITO (AY 2020-21)

07 Jan 2026 | 169 Views

Assessment Order Quashed for Unauthorized Conversion of Limited Scrutiny into Complete Scrutiny – ITAT Lucknow in K.M. Gases Pvt. Ltd. vs DCIT (AY 2015-16)

07 Jan 2026 | 199 Views

Cash Capital Contribution from Close Relatives – ITAT Lucknow Remands ₹13.50 Lakh Addition u/s 68 r.w.s. 115BBE | Nasim Ahmad Khan Case vs ACIT

07 Jan 2026 | 211 Views

Demonetisation Cash Sales in Jewellery Business – ITAT Lucknow Restores ₹2.75 Crore Addition u/s 68 for Fresh Verification | ACIT vs Mallics Jewels (ITA 312/LKW/2023)

07 Jan 2026 | 251 Views

Revision Under Section 263 Invalid Where AO Conducted Enquiries and Took a Plausible View: ITAT Lucknow in Subhash Jaiswal Associates vs PCIT

07 Jan 2026 | 224 Views

Search Assessments Cannot Be Based on Estimated Profit Without Incriminating Material: ITAT Lucknow in Rakesh Kumar Pandey vs DCIT (Central)

07 Jan 2026 | 233 Views

Exemption Under Section 10(23C)(iiiab) Allowed to Government-Aided Educational Institution: ITAT Lucknow Dismisses Revenue Appeals in ITO vs Kamla Nehru P.G. College

07 Jan 2026 | 214 Views

Penalty Under Section 271(1)(c) Cannot Survive When Quantum Assessment Is Set Aside: ITAT Lucknow in Atul Kishore Trivedi vs ITO

07 Jan 2026 | 230 Views

Share Trading Loss Disallowed as Speculative for Lack of Delivery Proof: ITAT Lucknow in Narain Properties Ltd. v. ACIT

07 Jan 2026 | 215 Views

ITAT Lucknow Quashes Penalty Appeal Dismissal in Limine: Marut Paper Products Pvt. Ltd. vs ACIT – Violation of Section 250(6)

07 Jan 2026 | 194 Views

ITAT Lucknow Upholds Additions on Undisclosed Interest and Accommodation Entries: Main Land Finance Pvt. Ltd. vs ITO

07 Jan 2026 | 190 Views

Rejection of Registration under Sections 12AB and 80G for Lack of Charitable Activity Not Sustainable When Funds Are Utilised for Construction of Charitable Infrastructure – ITAT Lucknow in Kirti Mahal Satsang Bhawan Trust vs. CIT (Exemptions)

07 Jan 2026 | 249 Views

ITAT Lucknow Sets Aside CIT(A) Order for Violation of Natural Justice: Aabdeen Travel Services vs ITO (AY 2017-18)

07 Jan 2026 | 175 Views

ITAT Delhi Holds PCIT’s Section 263 Revision Invalid Where AO Made Detailed Enquiries and Applied Mind; Addition Under Section 68 Held Appropriate, Not Section 41(1) — J.M. Housing Ltd. v. PCIT (ITA No. 8248/Del/2025) (Del-Trib, 31.12.2025)

06 Jan 2026 | 467 Views

Limitation Under Section 153 Applies to DRP Proceedings Under Section 144C – Assistant Commissioner of Income Tax (International Taxation) v. Shelf Drilling Ron Tappmeyer Ltd., Supreme Court (2025 INSC 946)

06 Jan 2026 | 641 Views

Income-tax Prosecution Cannot Continue After Settlement Commission Grants Penalty Immunity Without Proof of Wilful Evasion – Vijay Krishnaswami @ Krishnaswami Vijayakumar v. Deputy Director of Income Tax (Investigation), Supreme Court (2025 INSC 1048)

06 Jan 2026 | 481 Views

Temporary Break in Business Is Not Business Closure – Pride Foramer S.A. vs Commissioner of Income Tax & Anr., Supreme Court (2025 INSC 1247)

06 Jan 2026 | 361 Views

Sponsorship Payments for ICC Brand Usage Treated as Royalty: Delhi High Court Upholds 15% TDS under Section 195 – LG Electronics India (P) Ltd. v. DIT (International Taxation) [2025]

05 Jan 2026 | 414 Views

Stock-in-Trade of Jeweller Recorded in Books and Supported by Contemporaneous Evidence Cannot Be Seized Under Sections 132/132A – Bombay High Court Orders Unconditional Release | Mahavir Jewellers NX LLP v. DDIT (Inv.) (2025)

05 Jan 2026 | 302 Views

Depreciation on Block of Assets Cannot Be Denied for Non-Use of Individual Units – Madras High Court Dismisses Revenue Appeal in CIT v. Kothari Sugars and Chemicals Ltd. (AY 2003-04)

05 Jan 2026 | 316 Views

Section 68 Addition Unsustainable Where Bank Trail & PAN Established: Patna High Court in Rajnandani Projects (P) Ltd. v. PCIT (2025)

04 Jan 2026 | 700 Views

Supreme Court Holds Non-Compete Fee as Allowable Revenue Expenditure under the Income-tax Act (Sharp Business System v. CIT-III, 2025 INSC 1481)

04 Jan 2026 | 735 Views

Section 44C Applies to All Head Office Expenditure of Non-Residents—Common or Exclusive: Supreme Court Settles Law in DIT v. American Express Bank Ltd. (2025 INSC 1431)

03 Jan 2026 | 807 Views

Unproved Bank Liabilities for Unpresented Cheques Treated as Bogus Credits; SLP Dismissed by Supreme Court – Harsha Associates (P) Ltd. v. DCIT

03 Jan 2026 | 509 Views

Supreme Court mandates strict timelines for oral arguments, issues Circular

01 Jan 2026 | 291 Views

No Penalty on Wife for Non-Disclosure of Joint Foreign Investment When Husband Declares in ITR: PCIT v. Aditi Avinash Athavankar (Bom. HC, 2025)

01 Jan 2026 | 338 Views

Prosecution under Section 276C(2) Quashed for Delayed Self-Assessment Tax: No Willful Evasion Established – Vilas Babanrao Kalokhe v. PCIT (Central) [2025]

31 Dec 2025 | 396 Views

No Penalty for Non-Disclosure of Joint Foreign Investment When Husband Declared It: PCIT v. Aditi Avinash Athavankar (2025) – Discretion under Black Money Act Upheld

31 Dec 2025 | 368 Views

MCA General Circular No. 08/2025: Deadline Extended to 31st January 2026 for Filing Financial Statements & Annual Returns (Companies Act, 2013)

30 Dec 2025 | 2789 Views

No Tax on Trust with Overall Deficit Even if Activities Alleged Commercial: ITAT Mumbai in The Mysore Association Bombay v. ITO [TS-1713-ITAT-2025(Mum)]

29 Dec 2025 | 286 Views

Levy of Interest u/s 220(2) Held Invalid Prior to Fresh Demand Notice u/s 156: ITAT Mumbai in Samsara Shipping (P) Ltd. v. ITO (AY 2021-22)

28 Dec 2025 | 663 Views

FAQs on key accounting implications arising from the New Labour Codes, New Labour Codes (2025): Key Accounting Implications on Gratuity, Leave Obligation, Interim Reporting, Exceptional Item Presentation & Tax Treatment under Ind AS / Indian GAAP

27 Dec 2025 | 1359 Views

Government Rehabilitation Subsidy Held Capital Receipt: Purpose Test Applied | Dharmapuri District Co-operative Milk Producers Union Ltd. v. DCIT (Madras HC, 2025)

27 Dec 2025 | 718 Views

Vocational Training as ‘Education’ under Section 2(15): Karnataka HC Allows Section 11 Exemption Despite Surplus | Deshpande Education Trust v. ACIT (2025)

27 Dec 2025 | 727 Views

Incorrect PIN Code in E-Way Bill Held Minor Error: Allahabad High Court Quashes GST Seizure & Penalty under Section 129 | RC Sales and Services vs State of Uttar Pradesh

26 Dec 2025 | 899 Views

Reopening Notice by Jurisdictional AO Instead of Faceless AO Quashed: Rahul Bagrecha v. DCIT (2025) | Invalid Section 148 Notice & Assessment Under Faceless Regime

25 Dec 2025 | 735 Views

Delay of 4 Days in Filing Form 10B Is Procedural and Not Fatal – ITAT Delhi Allows Section 11 Exemption and Sets Aside CPC Adjustment | Aarti Singal Foundation (AY 2021-22)

24 Dec 2025 | 489 Views

Assessments Under Section 153C Quashed for Absence of Mandatory Satisfaction Note – ITAT Delhi Follows Saksham Commodities Ratio | Rajan Verma (AYs 2018-19 to 2020-21)

24 Dec 2025 | 386 Views

Bogus Commission Paid to Shell Entity Taxable Under Section 68 and Assessment Valid Despite Non-Issue of Section 143(2) Notice – ITAT Delhi Dismisses Appeal | Jaibro Industries (AY 2012-13)

24 Dec 2025 | 406 Views

Penalty Under Section 271(1)(c) Cannot Survive Once Quantum Addition Is Deleted – ITAT Delhi Deletes Penalty | Surya Jyoti Software Pvt. Ltd. (AY 2009-10)

24 Dec 2025 | 425 Views

Ex-Parte Order by CIT(A) Set Aside for Non-Adjudication on Merits – ITAT Delhi Restores Appeal on Additions under Section 69A | Archit Jain (AY 2022-23)

24 Dec 2025 | 394 Views

Delay of 378 Days Condoned and Ex-Parte Order Set Aside for Violation of Natural Justice – ITAT Delhi Restores Appeal to CIT(A) | Central Council for Research in Ayurvedic (AY 2012-13)

24 Dec 2025 | 415 Views

Reassessment Notice Issued After 01.04.2021 for AY 2015-16 Held Time-Barred Despite TOLA Extension – ITAT Delhi Upholds CIT(A) | ITO vs. Neem Chand

24 Dec 2025 | 377 Views

Addition for Unexplained Investment in Immovable Property Set Aside After Considering DRP Directions – ITAT Delhi Grants Relief to NRI Assessee | Dileep Kumar Dwivedi (AY 2015-16)

24 Dec 2025 | 387 Views

Bogus Purchases Addition Based Solely on Tax Evasion Petition Held Unsustainable – ITAT Delhi Deletes Ad-hoc Profit Addition | Arvind Jain (AY 2014-15)

24 Dec 2025 | 339 Views

Penalty Under Section 270A for Alleged Misreporting Set Aside – ITAT Delhi Allows Immunity Where No Suppression of Facts | Nirjeet Singh (AY 2022-23)

24 Dec 2025 | 587 Views

Disallowance Under Section 43B Without Adjudication on Merits Set Aside – ITAT Delhi Restores Matter for Speaking Order | Landmark Exim Pvt. Ltd. (AY 2020-21)

24 Dec 2025 | 350 Views

Assessment Quashed for Want of Jurisdictional Notice Under Section 143(2) – ITAT Delhi Holds Notice by Non-Jurisdictional AO Invalid | Harish Chand Gupta (AY 2017-18)

24 Dec 2025 | 416 Views

Bogus Purchases and Estimation of Profit at 6% Instead of 100% Addition Under Section 69C – ITAT Delhi Upholds CIT(A)’s Order | RMS Power Solutions Pvt. Ltd. (AY 2018-19)

24 Dec 2025 | 412 Views

Ex-Parte Order by CIT(A) Without Proper Opportunity Violates Principles of Natural Justice – ITAT Delhi Remands Matter | Queen Distillers and Bottles Pvt. Ltd. (AY 2022-23)

24 Dec 2025 | 382 Views

Section 43B Disallowance Cannot Be Sustained Without Speaking Order: ITAT Delhi Restores Matter to CIT(A) | Landmark Exim Pvt. Ltd. v. DCIT (AY 2020-21)

24 Dec 2025 | 349 Views

Sales Discount to Stockists Not Commission – No TDS u/s 194H: Mumbai ITAT in Novartis Healthcare (P) Ltd. v. DCIT (TDS) Following Piramal Healthcare (Bom HC)

24 Dec 2025 | 388 Views

INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME, Section 10 Income Tax Act, 1961

23 Dec 2025 | 588 Views

India and New Zealand conclude Free Trade Agreement Negotiations on Financial Services, a part of Annex to the Trade in Services Chapter

23 Dec 2025 | 388 Views

Bogus Purchases Addition under Section 69 Unsustainable without Rejection of Books u/s 145(3): Delhi ITAT in KDP Infrastructure (P) Ltd. v. DCIT (AY 2012-13)

23 Dec 2025 | 381 Views

Section 263 Revision Unsustainable: Delhi ITAT Quashes CIT Action on Offshore Supplies under Section 44BBB | Shenzhen SDG Information Co. Ltd. v. CIT (ITAT Delhi, AY 2017-18)

23 Dec 2025 | 305 Views

Apply on-line for empanelment as an examiner

22 Dec 2025 | 1369 Views

Liaison Office Activities Held Preparatory & Auxiliary – No PE or Profit Attribution Under India-Netherlands DTAA | Oxbow Energy ITAT Mumbai

22 Dec 2025 | 292 Views

Cost-to-Cost Reimbursement of Salaries to Seconded Employees Not Taxable as FTS – Delhi ITAT Relies on Boeing India | Toshiba Energy Case

22 Dec 2025 | 348 Views

Blocking of ITC Under Rule 86A Beyond One Year Illegal – Delhi High Court in Sunny Jain v. Union of India

22 Dec 2025 | 577 Views

Section 74 GST Cannot Be Invoked Without Fraud or Suppression – ITC Allowed Despite Supplier Issues | Safecon Lifescience Case

22 Dec 2025 | 608 Views

Constitutional Challenge to Section 16(2)(c) CGST Act – ITC Cannot Be Denied for Supplier Default | LGW Industries Case

22 Dec 2025 | 1241 Views

ITC Cannot Be Denied for Supplier’s Subsequent Registration Cancellation – Allahabad High Court | Khurja Scrap Trading Company Case

22 Dec 2025 | 453 Views

GST ITC Cannot Be Denied Due to Suo Moto Retrospective Cancellation of Supplier’s Registration When Buyer Is Bona Fide – Calcutta High Court | M/s Gargo Traders v. Joint Commissioner, State Tax

22 Dec 2025 | 891 Views

Accumulation u/s 11(2) Cannot Be Denied for Vague Form 10 If Purpose Aligns With Trust Objects: Mumbai ITAT | Harmony Foundation v. ITO (Exemption) [TS-1673-ITAT-2025]

21 Dec 2025 | 430 Views

Key amendments in PFRDA (Exits and Withdrawals under the NPS) Regulations, 2015

20 Dec 2025 | 442 Views

GAAR Not Applicable Without ‘Impermissible Avoidance Arrangement’: Telangana High Court Quashes GAAR Proceedings on Share Transactions | Smt. Anvida Bandi v. DCIT [2025] 177 taxmann.com 726 (Telangana HC)

20 Dec 2025 | 388 Views

Foreign Tax Credit Allowed When Form 67 & Revised Return Filed in Time: Delhi ITAT Grants Relief u/s 90/91, Deletes s.69 & s.115BBE Additions | DCIT v. Malvinder Mohan Singh (ITAT Delhi, 2025)

20 Dec 2025 | 393 Views

Section 43CB Mandates Percentage Completion Method for Real Estate Developers: Mumbai ITAT Confirms Additions | Faithfull Developers v. ACIT (ITAT Mumbai, 2025)

20 Dec 2025 | 530 Views

Supreme Court Allows Non-Compete Fee as Revenue Expenditure u/s 37(1); Reverses High Court View, Matters Remanded to ITAT | SC Ruling (19 Dec 2025)

20 Dec 2025 | 482 Views

Bombay High Court Admits Revenue’s Appeal on Jurisdictional Bar u/s 124(3) & Additional Grounds: ITAT’s Quashing of 143(3) r.w.s. 144C Proceedings Put to Test | PCIT, Pune v. Fiat India Automobiles (P) Ltd. (Bom HC, 2025)

20 Dec 2025 | 433 Views

Bogus Political Donations Returned After Commission: Delhi ITAT Denies Section 13A Exemption, Taxes 6% as Income u/s 56(1) | Public Political Party v. DCIT (ITAT Delhi, 2025)

20 Dec 2025 | 707 Views

Foreign Tax Credit Cannot Be Denied When Form 67 & Revised Return Filed Within Time – Delhi ITAT in DCIT v. Malvinder Mohan Singh [TS-1637-ITAT-2025 (Del.)]

19 Dec 2025 | 383 Views

Revenue Challenges GAAR Panel Order in Vedanta Case; Delhi High Court Stays Order, Lists Writ for Feb 2026 — Vedanta Holdings Mauritius II Ltd. v. CIT (Intl. Taxation)–3, Delhi

17 Dec 2025 | 817 Views

Clerical Error in Claiming Wrong Exemption Section Cannot Deny Benefit to Educational Trust: ITAT Agra in Om Charitable Chikitsa Samiti v. AO (Exemption)

17 Dec 2025 | 584 Views

Bombay High Court Grants Full Stay of Demand Where Revenue Taxed Gross Receipts of Educational Trust Without Considering Expenditure, Godavari Shikshan Prasarak Mandal Sindhi v. CIT (Exemption), Pune and Others

17 Dec 2025 | 499 Views

Subsequent Supreme Court Ruling Not a Ground for ITAT Rectification under Section 254(2): Bombay High Court, Sila Solutions (P) Ltd. v. ITO

17 Dec 2025 | 470 Views

Delhi High Court Upholds Prosecution in ₹348 Crore Tax Evasion Case; Rejects Constitutional Challenge to CBDT Circulars on Prosecution

16 Dec 2025 | 575 Views

Government has undertaken specific initiatives and policies to strengthen Ease of Doing Business in the country since 2014

16 Dec 2025 | 418 Views

Assessing Officer’s Duty to Examine All Issues in Reassessment: Delhi ITAT Upholds Section 263 Revision Order

16 Dec 2025 | 541 Views

Dumb Documents” Have No Evidentiary Value: Chennai ITAT Deletes ₹25.78 Crore Addition under Section 69B r.w.s. 115BBE of Income tax Act, DCIT v. Jaya Pradeep [TS-1630-ITAT-2025(CHNY)]

16 Dec 2025 | 648 Views

Supreme Court Confirms Deletion of Section 271D Penalty Where No Recorded Satisfaction in Assessment Order

14 Dec 2025 | 770 Views

CBDT Takes Enforcement Action Against Intermediaries Facilitating Bogus Deduction Claims in Income-tax Returns

14 Dec 2025 | 2000 Views

Delhi High Court to Decide Whether Sports Associations’ Activities Are Charitable or Commercial for Exemption under Sections 11 and 12

14 Dec 2025 | 438 Views

Undisclosed Bitcoin Income Taxable Under Black Money Act; Addition for Foreign Assets Deleted Due to Wrong Assessment Year — Pune ITAT, Shaista Suhel Patanwala v. ADIT(Inv.), Pune [TS-1626-ITAT-2025(PUN)]

14 Dec 2025 | 480 Views

CBDT NUDGES Taxpayers Against Bogus Donation Claims Through Data-Driven Detection Drive

13 Dec 2025 | 669 Views

Bombay High Court Quashes Backdated Section 154 Rectification Order Passed Without DIN – Siemens Ltd. v. DCIT (2025)

13 Dec 2025 | 925 Views

ICAI – Important Professional Update Migration of UDIN Portal to ICAI DigiCA Platform

13 Dec 2025 | 1093 Views

New Income Tax Return (ITR) Forms under Income-tax Act, 2025 – Lok Sabha Clarification on Timeline and Simplification

13 Dec 2025 | 428 Views

Commissioner must follow binding jurisdictional HC precedent despite SC pendency; sec. 264 revision allowed: HC, Shangri-La International Hotel Management Pte. Ltd. vs. Commissioner of Income-tax (International Tax) - [2025] (Delhi)

13 Dec 2025 | 285 Views

Reassessment Quashed Due to Non-issuance of Section 143(2) Notice — Foundational Infirmity; Bangalore ITAT Relies on PCIT v. Shri Jai Shiv Shankar Traders

12 Dec 2025 | 525 Views

Kerala High Court: Section 10(23BBA) Exemption Restricted to Statutory Managing Bodies, Not to Administered Religious or Charitable Institutions

12 Dec 2025 | 364 Views

ITAT Kolkata Remands Assessment: Entire Bank Deposits Cannot Be Taxed Without Allowing Expenditure Even if Section 10(23C)(iiiab) Exemption Is Denied, University of North Bengal v. DCIT, Exemption (2025) (ITAT Kolkata)

12 Dec 2025 | 242 Views

Deletion of Section 68 Penny Stock LTCG Addition in Section 153A Assessment Absent Incriminating Material: Mumbai ITAT Follows Abhisar Buildwell

12 Dec 2025 | 331 Views

Filing of audit report mandatory but timeline merely procedural; Allows deduction under section 80IAC

12 Dec 2025 | 383 Views

Failure to consider judicial precedents not rectifiable under section 254(2); Upholds ITAT’s refusal to rectify

12 Dec 2025 | 273 Views

Final Deadline Alert: Correct TDS/TCS Returns for FY 2018-19 to 2023-24 Before 31 March 2026

12 Dec 2025 | 439 Views

Quashes Section 263 revision, holds Section 69C inapplicable where source of payment remains undisputed

12 Dec 2025 | 309 Views

Dividend/interest income not profit ‘derived’ from business, ineligible for Section 36(1)(viii) deduction claim

12 Dec 2025 | 261 Views

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