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Income tax Appellate Tribunal

ITAT: Automatic re-investment of dividends doesn't create ‘undisclosed assets’; Deletes BMA addition

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-103-ITAT-2026(Mum)
  • Tax Payer : Ketan Ramesh Dhamanaskar
Income tax Appellate Tribunal

ITAT: Quashes block assessment as time-barred for being passed beyond 2-year limit u/s 158BE

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-102-ITAT-2026(DEL)
  • Tax Payer : Vivek Chanana L/H of Late Shri O.P. Chanana
Income tax Appellate Tribunal

ITAT: Investment of capital-gains in land purchased in spouse's name not eligible for Sec. 54B exemption

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-85-ITAT-2026(DEL)
  • Tax Payer : Adel Saini
Income tax Appellate Tribunal

ITAT: Reassessment u/s 147 void ab initio sans valid Sec. 143(2) notice with DIN

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-82-ITAT-2026(DEL)
  • Tax Payer : Lalita Agarwal
Income tax Appellate Tribunal

ITAT: Definition u/s 2(24)(iv) cannot create tax liability, charging section mandatory for additions; Deletes addition u/s 28(i)

Jan 30, 2026
  • In Favour of Assessee
  • Citation Number : TS-101-ITAT-2026(DEL)
  • Tax Payer : Jag Mohan
Income tax Appellate Tribunal

ITAT: Incriminating materials found in first search, can't be used for Sec.153A assessment initiated after second search; Quashes assessment

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-100-ITAT-2026(DEL)
  • Tax Payer : Amolak Singh Bhatia
Income tax Appellate Tribunal

ITAT: Interest income derived from FDs in nationalized bank not eligible for deduction u/s 80P(2)(d)

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-99-ITAT-2026(HYD)
  • Tax Payer : UOH Staff Cooperative Credit Society Limited
High Court

HC: When husband gets VsV benefit, wife cannot be denied; Rules spousal incomes cannot be taxed independently u/s 5A

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-98-HC-2026(BOM)
  • Tax Payer : Sharen Nitin Naik
High Court

HC: Inspection of seized articles valid for ‘any purpose’ of the Statute; Upholds notices under Rule 112(13)

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-97-HC-2026(CAL)
  • Tax Payer : Miraj Digvijay Shah
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(x) an anti-abuse shield, not tool to tax natural accretion; Cannot tax legitimate capital appreciation in OCCRPS conversion

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-96-ITAT-2026(Mum)
  • Tax Payer : Fairbridge capital (Mauritius) Limited
High Court

HC: Quashes Rs.1,284 Cr ICDS adjustment on Rallis India over procedural lapse; Rejects Revenue’s ‘alternate remedy’ objection

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-95-HC-2026(BOM)
  • Tax Payer : Rallis India Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 56(2)(vii)(b) addition; Tolerance proviso curative & applies retrospectively

Jan 29, 2026
  • In Favour of Assessee
  • Citation Number : TS-94-ITAT-2026(Mum)
  • Tax Payer : Nilesh Pravinchandra Doshi
High Court

HC: TRO not empowered to declare third-party mortgage void-ab-initio, but has right to sell attached property

Jan 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-92-HC-2026(MAD)
  • Tax Payer : Sree Gokulam Chit and Finance Co. P. Ltd
High Court

HC: ITAT Bench refusing jurisdiction an act of 'overzealousness', in teeth of Tribunal President's order

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-91-HC-2026(DEL)
  • Tax Payer : Sahara India Ltd
Income tax Appellate Tribunal

ITAT: Protective assessment loses relevance after substantive assessment accepted; Deletes partnership firm’s addition

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-90-ITAT-2026(Rjt)
  • Tax Payer : Radhika Jewellers
Income tax Appellate Tribunal

ITAT: Mere marketing support isn't FIS, but ‘too high’ claim require substantiation; Caps marketing expenses to 20%

Jan 28, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-89-ITAT-2026(DEL)
  • Tax Payer : Iyogi Technical Services Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: FMV of flats acquired in exchange of tenancy right surrender is cost of acquisition u/s 48; Directs recomputation of capital gain

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-88-ITAT-2026(Mum)
  • Tax Payer : Murtuza Kothari
High Court

HC: Revenue not eligible for limitation extension u/s 153B via improper FT&TR reference; Quashes time-barred assessment

Jan 28, 2026
  • In Favour of Assessee
  • Citation Number : TS-87-HC-2026(DEL)
  • Tax Payer : Sanjay Jain
Income tax Appellate Tribunal

ITAT: ITAT: Corporate charges paid to Singaporean AE, not taxable as FTS or business profit; Deletes Sec.40(a)(i) disallowance

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-84-ITAT-2026(CHNY)
  • Tax Payer : Anixter India Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Quashes reassessment as void-ab-initio, being time-barred; Non-compliance of CBDT instructions doesn't invalidate notice u/s 143(2)

Jan 27, 2026
  • In Favour of Assessee
  • Citation Number : TS-83-ITAT-2026(CHANDI)
  • Tax Payer : Vimal Alloys Private Limited