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Income tax Appellate Tribunal

ITAT: Non-compliance with CBDT’s prescribed format, doesn’t invalidate Sec. 143(2) notice; Board instructions only for guidance

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1089-ITAT-2026(Bang)
  • Tax Payer : MD Sons
Income tax Appellate Tribunal

ITAT: Invocation of Sec. 147/148 solely on third-party search material unsustainable; Sec. 153C prevails

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1088-ITAT-2026(Mum)
  • Tax Payer : S F Realty Ventures Private Limited
Income tax Appellate Tribunal

ITAT: Fresh share issuance creates property, not transfer u/s 56(2)(vii)(c)(ii); Deletes addition

Jul 21, 2026
  • In Favour of Assessee
  • Citation Number : TS-1086-ITAT-2026(VIZ)
  • Tax Payer : Ramesh Chandra Yarlagadda
Income tax Appellate Tribunal

ITAT: Holding period not from alternate accommodation agreement execution date, as no creation of first-time ownership

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1084-ITAT-2026(Mum)
  • Tax Payer : Rajesh Shamji Furia
Income tax Appellate Tribunal

ITAT: Mere registration of redevelopment agreement doesn't trigger Sec. 56(2)(x); Redevelopment not gratuitous transfer

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1082-ITAT-2026(Mum)
  • Tax Payer : Manoj Devshichhadva
Income tax Appellate Tribunal

ITAT: Expat salary incurred by Indian PE of Standard Chartered Bank outside Sec. 44C purview; Allowable u/s 37(1) & Art. 7 of DTAA

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1080-ITAT-2026(Mum)
  • Tax Payer : Standard Chartered Bank
Income tax Appellate Tribunal

ITAT: Human element test crucial for SaaS receipts as FTS under India-Ireland DTAA; Remands matter

Jul 20, 2026
  • In Favour of Assessee
  • Citation Number : TS-1079-ITAT-2026(DEL)
  • Tax Payer : SFDC Ireland Ltd
High Court

HC: Clarifies interplay between Sec. 80IB & 80HHC deductions; Restores deferred sales tax issue to verify statutory orders

Jul 20, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1078-HC-2026(TEL)
  • Tax Payer : Krebs Biochemicals & Industries Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec. 12A registration to vocational society despite lack of affiliation sans profit motive

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1074-ITAT-2026(DEL)
  • Tax Payer : The Early Childhood & Care Education
Income tax Appellate Tribunal

ITAT: Rejects condonation of 2300 days delay due to gross negligence, defective authority documents & absence of bona fide sufficient cause

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1070-ITAT-2026(Ahd)
  • Tax Payer : Shailesh Narshibhai Patel
Income tax Appellate Tribunal

ITAT: Restores matter on allowability of expenses on cessation of branch office, sans expense details

Jul 18, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1073-ITAT-2026(DEL)
  • Tax Payer : A.T. Kearney Ltd
High Court

HC: Sec. 54F deduction cannot be denied for construction delay beyond 3 years, as not in Assessee’s control

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1077-HC-2026(TEL)
  • Tax Payer : Sudhakar Reddy Mettu
High Court

HC: Sets-aside reassessment notice as barred by limitation u/s 149(1) following Rajeev Bansal; Quashes reassessment

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1076-HC-2026(MAD)
  • Tax Payer : Kattuputhur Srinivasaiyyengar Ramaswamy
Income tax Appellate Tribunal

ITAT: Quashes reassessment u/s 148 solely based on third party search material bypassing procedure u/s 153C

Jul 18, 2026
  • In Favour of Assessee
  • Citation Number : TS-1075-ITAT-2026(Mum)
  • Tax Payer : Nihit Infracon Private Limited
Income tax Appellate Tribunal

ITAT: Not supplying Sec. 133(6) responses to Assessee, violation of priciple of natural justice; Restore matter

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1067-ITAT-2026(Mum)
  • Tax Payer : Yeoman Marine Services Pvt Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Swap charges under hedging arrangement for assuming foreign exchange risk, doesn't warrant capitalization u/s 43A

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1072-ITAT-2026(CHNY)
  • Tax Payer : Saint Gobain India Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 201(1)/1A) not time-barred citing extension due to Covid; Holds Assessee in default for non-deduction of tax

Jul 17, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1071-ITAT-2026(DEL)
  • Tax Payer : JSD Steel Private Limited (Formerly Cbs Steel Private Limited)
Income tax Appellate Tribunal

ITAT: No penalty if no misreporting in ROI, as returned income accepted by AO; Deletes penalty u/s 270A(9)

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1069-ITAT-2026(Mum)
  • Tax Payer : Jai Shankar Krishnan
Income tax Appellate Tribunal

ITAT: ITAT: Unrealised interest not taxable despite TDS deduction; Upholds bona fide shift to cash accounting

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1066-ITAT-2026(Mum)
  • Tax Payer : Amrita Prabhakar Deodhar
Income tax Appellate Tribunal

ITAT: ITAT: Revocable securitization trust constituted under SARFAESI not assessable as AOP, entitled to benefit u/s 61 to 63

Jul 17, 2026
  • In Favour of Assessee
  • Citation Number : TS-1068-ITAT-2026(Mum)
  • Tax Payer : Arcil Cps 012 I Trust