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Income tax Appellate Tribunal

ITAT: Quashes assessment framed u/s 153C for AY 2015-16 as beyond the block period of preceding 6 AYs

  • In Favour of Assessee
  • Citation Number : TS-442-ITAT-2026(DEL)
  • Tax Payer : Padma Logistics Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 68 addition citing Revenue’s failure to make proper verification of details submitted by Assessee

  • In Favour of Assessee
  • Citation Number : TS-441-ITAT-2026(Ahd)
  • Tax Payer : H R Motors
Income tax Appellate Tribunal

ITAT: ITAT: Images of computer screens are inadmissible secondary electronic evidences, not primary evidence; Quashes assessment

  • In Favour of Assessee
  • Citation Number : TS-438-ITAT-2026(DEL)
  • Tax Payer : Balar Marketing Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Rejects "virtual service PE" claim against E&Y(EMEIA), cites physical presence sine qua non for service PE

  • In Favour of Assessee
  • Citation Number : TS-440-ITAT-2026(DEL)
  • Tax Payer : Ernst & Young (EMEIA) Services Ltd
High Court

HC: Recording separate reasons for each year despite common incriminating material, mandatory; Upholds special audit

  • In Favour of Both, Partially
  • Citation Number : TS-439-HC-2026(DEL)
  • Tax Payer : Huawei Telecommunications (India) Company Pvt. Ltd
High Court

HC: HC: AO bound by higher authorities' rulings on taxability; Affirms denial of NIL withholding certificate u/s 197

  • In Favour of Revenue
  • Citation Number : TS-435-HC-2026(BOM)
  • Tax Payer : Benteler Automative (China) Investment Limited
Income tax Appellate Tribunal

ITAT: ITAT: Holds Assessee entitled for depreciation on right to collect toll @25% as ‘intangible asset’; Follows Progressive Construction

  • In Favour of Assessee
  • Citation Number : TS-437-ITAT-2026(DEL)
  • Tax Payer : Jalandhar Amritsar Tollways Ltd
Income tax Appellate Tribunal

ITAT: Deletes Sec. 36(1)(iii) disallowance where loan treatment accepted in prior AYs & transaction at arm’s length

  • In Favour of Assessee
  • Citation Number : TS-436-ITAT-2026(Mum)
  • Tax Payer : Reliance Coal Resoures Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Beneficial object of provision defeated if deduction rejected on technical grounds; Allows deduction u/s 54

  • In Favour of Assessee
  • Citation Number : TS-434-ITAT-2026(Mum)
  • Tax Payer : Ramesh Haribansh Singh
Income tax Appellate Tribunal

ITAT: Rules Sec. 23 inapplicable to active business assets, cites outside ambit of income from house property

  • In Favour of Assessee
  • Citation Number : TS-433-ITAT-2026(Mum)
  • Tax Payer : SML EDU-INFRA Private Limited
Income tax Appellate Tribunal

ITAT: Underwriting commission not FTS, assurance for purchasing unsubscribed shares doesn’t require rendering of services

  • In Favour of Assessee
  • Citation Number : TS-432-ITAT-2026(Mum)
  • Tax Payer : Merrill Lynch International
Income tax Appellate Tribunal

ITAT: ITAT: Distinguishes Hexaware, underscores concurrent/complementary jurisdiction notwithstanding faceless scheme

  • In Favour of Revenue
  • Citation Number : TS-431-ITAT-2026(Mum)
  • Tax Payer : Arham Anmol Projects Private Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 272A(1)(d) penalty given Assessee’s bona fide conduct & remand of quantum proceedings

  • In Favour of Assessee
  • Citation Number : TS-419-ITAT-2026(Ahd)
  • Tax Payer : Air Wind Green Energy Ltd
Income tax Appellate Tribunal

ITAT: Failure to issue draft assessment order u/s 144C, violation of procedure; Quashes assessment

  • In Favour of Assessee
  • Citation Number : TS-420-ITAT-2026(DEL)
  • Tax Payer : Aamby Valley Ltd
Income tax Appellate Tribunal

ITAT: Multiplicity of criminal proceedings & continuous incarceration constitutes ‘sufficient cause’ for condonation of delay

  • In Favour of Assessee
  • Citation Number : TS-425-ITAT-2026(DEL)
  • Tax Payer : Lalit Aggarwal
Income tax Appellate Tribunal

ITAT: Quashes revision on CSR & Sec. 14A disallowance sans adjustment in MAT book profit u/s 115JB as twin conditions not fulfilled

  • In Favour of Assessee
  • Citation Number : TS-424-ITAT-2026(Ahd)
  • Tax Payer : Shalby Ltd
High Court

HC: Quashes reassessment based on GST cancellation order which stood revived by GST appellate authority

  • In Favour of Assessee
  • Citation Number : TS-422-HC-2026(GUJ)
  • Tax Payer : Piyush Mafatlal Shah
High Court

HC: HC: Quashes assessment order passed subsequent to IBC resolution plan despite NCLT approval for continuation of adjudication

  • In Favour of Assessee
  • Citation Number : TS-430-HC-2026(GUJ)
  • Tax Payer : Diamond Power Infrastructure Limited
Income tax Appellate Tribunal

ITAT: Revenue can't dictate commercial expediency; Shared service costs not "Make-Believe" if backed by business nexus

  • In Favour of Assessee
  • Citation Number : TS-429-ITAT-2026(Mum)
  • Tax Payer : Regus South Mumbai Business Centre Private Limited
Income tax Appellate Tribunal

ITAT: Opportunity of being heard should be real, reasonable & effective, not mere paper opportunity; Remits for denovo adjudication

  • In Favour of Assessee
  • Citation Number : TS-428-ITAT-2026(PAN)
  • Tax Payer : Rajesh Suhas Verenkar