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Income tax Appellate Tribunal

ITAT: Trademark fee a revenue, not capital expense; Sizes 'enduring benefit' through technology lens

  • In Favour of Assessee
  • Citation Number : TS-1283-ITAT-2026(Mum)
  • Tax Payer : Deugro Projects (India) Private Limited
Income tax Appellate Tribunal

ITAT: Quashes Sec. 43B interest disallowance on liability discharged before ITR due date; Remits for verification

  • In Favour of Assessee
  • Citation Number : TS-1258-ITAT-2026(Mum)
  • Tax Payer : Goan Hotels & Realty Private Limited
High Court

HC: Sec. 282A(2) authentication can't override mandatory signature u/s 282A(1); Unsigned approval renders Sec. 148 notice invalid

  • In Favour of Assessee
  • Citation Number : TS-1282-HC-2026(BOM)
  • Tax Payer : Nikhil Nagindas Modi
Income tax Appellate Tribunal

ITAT: Requisite nexus governs interest deduction u/s 57, not quantum of income; Rejects capping interest deduction

  • In Favour of Assessee
  • Citation Number : TS-1279-ITAT-2026(Mum)
  • Tax Payer : Hitesh Shantilal Mehta
Income tax Appellate Tribunal

ITAT: Grants Sec. 54 deduction despite CGAS lapse, citing substantive compliance with housing investment

  • In Favour of Assessee
  • Citation Number : TS-1276-ITAT-2026(AGR)
  • Tax Payer : Seema Bano
Income tax Appellate Tribunal

ITAT: Sec. 143(1) Intimation subsumed in 143(3) order doesn't extinguish assessee’s right to challenge original disallowance

  • In Favour of Assessee
  • Citation Number : TS-1275-ITAT-2026(CHNY)
  • Tax Payer : Lucas Indian Service Limited
High Court

HC: Form 16/16A non-availability not fatal; Dedcutee not deprived of TDS credit on deductor’s non-deposit

  • In Favour of Assessee
  • Citation Number : TS-1272-HC-2026(BOM)
  • Tax Payer : Manohar Ramabtar Jhunjhunwala
Income tax Appellate Tribunal

ITAT: Favourable remand report & consequential assessment order binding; Revenue cannot be an aggrieved party

  • In Favour of Assessee
  • Citation Number : TS-1273-ITAT-2026(DEL)
  • Tax Payer : Emaar MGF Construction Pvt. Ltd
High Court

HC: Bombay HC refers to Larger Bench, Completion vs Architectural certificate sufficiency for Sec. 80-IB deduction

  • In Favour of Revenue
  • Citation Number : TS-1269-HC-2026(BOM)
  • Tax Payer : Atul Properties
Supreme Court

SC: Dismisses Revenue’s SLP on taxability of e-magazines subscription fee as FTS

  • In Favour of Assessee
  • Citation Number : TS-1267-SC-2026
  • Tax Payer : SPRINGER NATURE CUSTOMER SERVICE CENTRE
Income tax Appellate Tribunal

ITAT: Ind AS entries cannot override taxability under I-T Act & ICDS; Allows Aditya Birla Real Estate’s tax-adjustments

  • In Favour of Assessee
  • Citation Number : TS-1268-ITAT-2026(Mum)
  • Tax Payer : Aditya Birla Real Estate Limited (Formerly Known As Century Textiles And Industries Limited)
Income tax Appellate Tribunal

ITAT: ITAT: Declines ruling on DDT vs DTAA rate controversy, cites Apex Court advisory

  • In Favour of Assessee
  • Citation Number : TS-1266-ITAT-2026(Mum)
  • Tax Payer : Interactive Television Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Sub-letting charges paid to MIDC deductible in computing rental income, as integral cost for earning income

  • In Favour of Assessee
  • Citation Number : TS-1265-ITAT-2026(Mum)
  • Tax Payer : Amar Plastics
Income tax Appellate Tribunal

ITAT: Rejects assessee's M.A. seeking rectification basis co-ordinate bench ruling not expressly pleaded

  • In Favour of Revenue
  • Citation Number : TS-1263-ITAT-2026(Bang)
  • Tax Payer : S.R. Ravishankar
Income tax Appellate Tribunal

ITAT: ITAT: TDR sale proceeds taxable as capital gains; Cost of acquisition attributable to surrendered land

  • In Favour of Revenue
  • Citation Number : TS-1262-ITAT-2026(Bang)
  • Tax Payer : Kamlesh Pukhraj Talera
Income tax Appellate Tribunal

ITAT: ITAT: Incomparable entities cannot justify books of accounts rejection u/s 145(3); Upholds 8% estimated profit rate

  • In Favour of Assessee
  • Citation Number : TS-1260-ITAT-2026(Mum)
  • Tax Payer : Excel Developers
Income tax Appellate Tribunal

ITAT: ITAT: Equity & preference shares carry different rights, cannot be valued alike; Rejects price substitution for capital gains

  • In Favour of Assessee
  • Citation Number : TS-1259-ITAT-2026(Mum)
  • Tax Payer : Vinant Trust
High Court

HC: HC: Sans specific donor directions, Trust's FD interest taxable; Distinguishes Mata Amrithanandamayi ratio

  • In Favour of Revenue
  • Citation Number : TS-1257-HC-2026(MAD)
  • Tax Payer : St.Joseph’s Development Trust
Income tax Appellate Tribunal

ITAT: ITAT: Sec. 12A registration rejection on quashed grounds violates Judicial Discipline; Sets aside PCIT’s arbitrary order

  • In Favour of Assessee
  • Citation Number : TS-1256-ITAT-2026(DEL)
  • Tax Payer : Lala Sher Singh Memorial Jeevan Trust Society
Income tax Appellate Tribunal

ITAT: No PE for Bloomberg in India, rejects Revenue's Service/DAPE charge

  • In Favour of Assessee
  • Citation Number : TS-1255-ITAT-2026(Mum)
  • Tax Payer : Bloomberg LP