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Income tax Appellate Tribunal

ITAT: Brought forward losses to be adjusted before unabsorbed depreciation against business income u/s 32(2) & 72

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-294-ITAT-2026(DEL)
  • Tax Payer : East Delhi Waste Processing Company Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Notice served on non-existent company, post conversion to LLP, invalid; Quashes reassessment

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-292-ITAT-2026(DEL)
  • Tax Payer : Mango Infratech Solutions Pvt. Ltd
High Court

HC: Sec. 201(3) orders must align with quarterly filing dates; Rejects Revenue’s annual computation plea for TDS limitation

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-293-HC-2026(BOM)
  • Tax Payer : Vodafone Cellular Ltd
Income tax Appellate Tribunal

ITAT: Rejection of Trust registration due to non-commencement of activities not a ‘specified violation’ u/s 12A(1)(ac)(iii)

Mar 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-291-ITAT-2026(CHNY)
  • Tax Payer : Sir CV Raman Educational & Charitable Trust
Income tax Appellate Tribunal

ITAT: Sale of land post conversion to non-agricultural taxable as capital gains, outside exemption u/s 2(14)(iii)

Mar 06, 2026
  • In Favour of Revenue
  • Citation Number : TS-290-ITAT-2026(HYD)
  • Tax Payer : Parvathaneni Praveen
Income tax Appellate Tribunal

ITAT: Disallows entire bogus purchases & restricts ad-hoc addition of unverified business expenses to 10%

Mar 06, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-289-ITAT-2026(Mum)
  • Tax Payer : Agnelo Gustavo Eugenio Rodrigues
Income tax Appellate Tribunal

ITAT: Rejects profit estimation basis contradictory stand taken by Revenue; Deletes addition

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-288-ITAT-2026(Bang)
  • Tax Payer : Devadas Anup
Income tax Appellate Tribunal

ITAT: Sec. 153C notice issued after gap of 10-months from assessment order of searched person, invalid

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-287-ITAT-2026(HYD)
  • Tax Payer : Fayaz Mohammed
Income tax Appellate Tribunal

ITAT: Notice u/s 143(2) invalid citing lack of pecuniary jurisdiction as per CBDT instruction; Quashes assessment

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-286-ITAT-2026(DEL)
  • Tax Payer : Balraj Sharma
Income tax Appellate Tribunal

ITAT: Outstanding trade liability recorded in books sans write-back or remission not cessation u/s 41(1)

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-279-ITAT-2026(Mum)
  • Tax Payer : Max Media Technologies Private Limited
Income tax Appellate Tribunal

ITAT: Grants exemption u/s 54F as possession of new property taken within 2 years from original-asset sale

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-278-ITAT-2026(Mum)
  • Tax Payer : Kishore Anand Shetty
Income tax Appellate Tribunal

ITAT: Mere retraction of admission insufficient to vacate additions; Confirms unexplained cash addition citing incriminating material

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-285-ITAT-2026(PAN)
  • Tax Payer : Bagkiya Construction Pvt. Ltd
Income tax Appellate Tribunal

ITAT: No reassessment possible against non-existent company post-amalgamation; Quashes proceedings

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-284-ITAT-2026(DEL)
  • Tax Payer : Surya Medi Tech Ltd
High Court

HC: Surplus funds generation doesn't automatically violate Trust’s objects u/s 12AA(3)

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-283-HC-2026(P & H)
  • Tax Payer : Baba Gandha Singh Education Trust
Income tax Appellate Tribunal

ITAT: New house constructed replacing old house under JDA, constitutes transfer; Assessee eligible for indexed COA

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-282-ITAT-2026(Mum)
  • Tax Payer : Seeta Nayyar
Income tax Appellate Tribunal

ITAT: Digital platform outside India defeats Fixed Place PE claim; Booking.com’s commission not taxable in India

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-281-ITAT-2026(DEL)
  • Tax Payer : BOOKING.COM B.V.
Income tax Appellate Tribunal

ITAT: Bridging the digital divide, restores matter holding digital illiteracy valid ground for non-response to e-notices

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-276-ITAT-2026(Mum)
  • Tax Payer : Bharti Nehru Kariya
Income tax Appellate Tribunal

ITAT: Rejects sympathy as ground for condoning inordinate delay; Rules Revenue deserve equal protection under limitation law

Mar 05, 2026
  • In Favour of Assessee
  • Citation Number : TS-277-ITAT-2026(Mum)
  • Tax Payer : Sonmrug Co-operative Housing Society Ltd
Income tax Appellate Tribunal

ITAT: Transaction not ‘bogus’ as amount returned through proper banking channel; Conditions u/s 68 satisfied

Mar 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-275-ITAT-2026(DEL)
  • Tax Payer : ICMC Projects P. Ltd
Income tax Appellate Tribunal

ITAT: Penny stock gains do not align with business operations; Confirms Sec. 68 addition over lack of genuineness

Mar 03, 2026
  • In Favour of Assessee
  • Citation Number : TS-274-ITAT-2026(Mum)
  • Tax Payer : Nishit Praful Gogri