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Income tax Appellate Tribunal

ITAT: Assessee entitled to Sec. 54 & 54F deduction for 2 flats amalgamated into one composite unit

  • In Favour of Assessee
  • Citation Number : TS-1303-ITAT-2026(Mum)
  • Tax Payer : Amit Mahendrakumar Mehta
Income tax Appellate Tribunal

ITAT: ITAT: Mere pendency of writ doesn't stay Sec. 10(46) proceedings absent specific HC direction

  • In Favour of Revenue
  • Citation Number : TS-1300-ITAT-2026(DEL)
  • Tax Payer : Delhi State Industrial & Infrastructure Development Corporation Ltd
Income tax Appellate Tribunal

ITAT: ITAT: AO lacks jurisdiction to substitue domestic tax rate for DTAA rate u/s 154, as it's not mistake apparent on record

  • In Favour of Assessee
  • Citation Number : TS-1317-ITAT-2026(Mum)
  • Tax Payer : Taj TV Limited
Income tax Appellate Tribunal

ITAT: ITAT: Turnover under Rs. 400 Cr. merits normal tax rate @25%; Quashes 30% tax rate levy

  • In Favour of Assessee
  • Citation Number : TS-1316-ITAT-2026(DEL)
  • Tax Payer : Rajasthan Pulses Private Limited
Income tax Appellate Tribunal

ITAT: Disallows Shapoorji Pallonji Group Co.'s business loss /interest expense claim lacking genuineness, commercial expediency

  • In Favour of Revenue
  • Citation Number : TS-1315-ITAT-2026(Ahd)
  • Tax Payer : Shapoorji Pallonji Infrastructure Gujarat Private Limited
Income tax Appellate Tribunal

ITAT: ITAT- President directs constitution of five members Special Bench for consideration of scope of approval u/s 153D

  • In Favour of Revenue
  • Citation Number : TS-1311-ITAT-2026(ALLD)
  • Tax Payer : Jyoti Hospitals Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Sec. 56(2)(vii)(b) addition unsustainable in non-contributing co-owner spouse's hands

  • In Favour of Assessee
  • Citation Number : TS-1308-ITAT-2026(Kol)
  • Tax Payer : Ruby Shome
Income tax Appellate Tribunal

ITAT: Sec. 12AB renewal cannot be denied merely because trust undertook no charitable activity during AYs

  • In Favour of Assessee
  • Citation Number : TS-1314-ITAT-2026(Mum)
  • Tax Payer : Mewari Tolly Charitable Trust
Income tax Appellate Tribunal

ITAT: Book capitalization in CWIP doesn't alter tax nature of expense; Deletes disallowance of Rs. 11,000 Cr. against Reliance Jio

  • In Favour of Assessee
  • Citation Number : TS-1313-ITAT-2026(Mum)
  • Tax Payer : Reliance Jio Infocomm Limited
Prohibition of Benami Property Transactions Appellate Tribunal

PBPTAT: Knowledge of share allotment, buy-back defeats benami charge u/s 2(9)(C); Affirms refusal to confirm POA

  • In Favour of Assessee
  • Citation Number : TS-1309-PBPTAT-2026(DEL)
  • Tax Payer : R. Bharathi & Anr
Income tax Appellate Tribunal

ITAT: Overseas remittance for trademark acquisition not 'royalty'; Rejects TDS default charge

  • In Favour of Assessee
  • Citation Number : TS-1307-ITAT-2026(Mum)
  • Tax Payer : LSL Holdings Private Limited
High Court

HC: No Sec. 36(1)(va) disallowance where applicable PF regulations don’t prescribe due date

  • In Favour of Assessee
  • Citation Number : TS-1306-HC-2026(CAL)
  • Tax Payer : Syama Prasad Mookherjee Port Kolkata
Income tax Appellate Tribunal

ITAT: Commitment fee for share sale deal exclusivity constitutes non-taxable capital receipt

  • In Favour of Assessee
  • Citation Number : TS-1304-ITAT-2026(DEL)
  • Tax Payer : Gem Agrofoods Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quantification variation satisfaction note & final assessment doesn't invalidate Sec. 153C jurisdiction; Upholds addition

  • In Favour of Revenue
  • Citation Number : TS-1302-ITAT-2026(Ahd)
  • Tax Payer : Harpreet Singh Makhija
Income tax Appellate Tribunal

ITAT: Operational linkages, technical support alone cannot trigger DAPE under India-Japan DTAA Article 5(7)

  • In Favour of Assessee
  • Citation Number : TS-1305-ITAT-2026(DEL)
  • Tax Payer : Mitsui Kinzoku Company Ltd
Income tax Appellate Tribunal

ITAT: Intent to earn interest satisfies Sec. 57(iii) deduction; Test is purpose & connection, not yield

  • In Favour of Assessee
  • Citation Number : TS-1301-ITAT-2026(LKW)
  • Tax Payer : Rishi Das
High Court

HC: Appellate refund not subservient to Sec. 200A or Rule 31A; Allows decade-long Vodafone Idea refund

  • In Favour of Assessee
  • Citation Number : TS-1298-HC-2026(DEL)
  • Tax Payer : Vodafone Idea Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec.69 addition on stamp-duty payment as ITR established receipt from father-in-law

  • In Favour of Assessee
  • Citation Number : TS-1297-ITAT-2026(Ahd)
  • Tax Payer : Anjani Arjun Rana
Income tax Appellate Tribunal

ITAT: Restricts taxation of doctor’s professional receipts to 50% despite non-filing of ITR; Follows consistent presumptive treatment

  • In Favour of Assessee
  • Citation Number : TS-1295-ITAT-2026(CHNY)
  • Tax Payer : Selvakumar Arumugam
Income tax Appellate Tribunal

ITAT: CIT(A)’s direction to reopen assessment for different AY beyond jurisdiction; Quashes reassessment

  • In Favour of Assessee
  • Citation Number : TS-1293-ITAT-2026(Rjt)
  • Tax Payer : Dineshbhai Dayabhai Hadiya Akshar