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Income tax Appellate Tribunal

ITAT: Tax payment post-assessment not voluntary; No leeway for under-reporting of income u/s 270A

  • In Favour of Revenue
  • Citation Number : TS-1438-ITAT-2026(Bang)
  • Tax Payer : Karnataka Co-Operative Oil Seeds Growers Federation Limited
Income tax Appellate Tribunal

ITAT: ITAT: Non-refundable MoU payment for sub-judice land dealing constitutes taxable income; Confirms addition

  • In Favour of Revenue
  • Citation Number : TS-1439-ITAT-2026(Ahd)
  • Tax Payer : Amjadali Gazanfarali Bukhari
Income tax Appellate Tribunal

ITAT: ITAT: Mere suspicion over cash accumulation, book rejection u/s 145(3) cannot sustain Sec. 69A addition

  • In Favour of Assessee
  • Citation Number : TS-1437-ITAT-2026(JODH)
  • Tax Payer : Ajay Lunawat
Income tax Appellate Tribunal

ITAT: ITAT: No natural justice breach sans oral-hearing if written submissions duly considered; Rejects Revenue’s MA

  • In Favour of Assessee
  • Citation Number : TS-1435-ITAT-2026(DEL)
  • Tax Payer : Amazon Web Services, Inc
High Court

HC: HC: Paying tax twice over same income constitutes hardship, permits belated revised return u/s 119(2)(b)

  • In Favour of Assessee
  • Citation Number : TS-1436-HC-2026(DEL)
  • Tax Payer : Sojitz Asia Pte. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Audit under LLP Act triggers extended return due-date u/s 139(1), despite turnover below Sec. 44AB threshold

  • In Favour of Assessee
  • Citation Number : TS-1432-ITAT-2026(Mum)
  • Tax Payer : Project Revolt LLP
Income tax Appellate Tribunal

ITAT: ITAT: Profit estimation cannot be ad-hoc; Deletes Rs. 73 lakh suspicion-based additions, admits additional evidence

  • In Favour of Assessee
  • Citation Number : TS-1429-ITAT-2026(Ahd)
  • Tax Payer : Noormohmad Ummarbhai Vohra
Income tax Appellate Tribunal

ITAT: ITAT: Commercial property cannot be treated as residential house for denying Sec. 54F deduction; Allows Sec. 54B benefit

  • In Favour of Assessee
  • Citation Number : TS-1430-ITAT-2026(CHANDI)
  • Tax Payer : Sushil Tiwari
Income tax Appellate Tribunal

ITAT: ITAT: Formal trust deed not mandatory for Sec. 12AB renewal; Directs registration

  • In Favour of Assessee
  • Citation Number : TS-1425-ITAT-2026(Mum)
  • Tax Payer : Basilica Of Our Lady Of The Mount
Income tax Appellate Tribunal

ITAT: ITAT: Discounted debt assignment doesn’t constitute remission or cessation of interest liability u/s 41(1)

  • In Favour of Assessee
  • Citation Number : TS-1424-ITAT-2026(Mum)
  • Tax Payer : Atcom Technologies Limited
Income tax Appellate Tribunal

ITAT: Assessment completed u/s 143(3) merges with earlier intimation u/s 143(1)

  • In Favour of Assessee
  • Citation Number : TS-1427-ITAT-2026(Mum)
  • Tax Payer : Leela Lace Holdings Private Limited
Income tax Appellate Tribunal

ITAT: Redevelopment project executed for members creates no capital gain for society; Deletes LTCG addition

  • In Favour of Assessee
  • Citation Number : TS-1428-ITAT-2026(Mum)
  • Tax Payer : Hardinge House Co Op Hsg Soc Limited
Income tax Appellate Tribunal

ITAT: Upholds 8% profit estimation on unexplained bank credits; Commission income taxable at 50% u/s 44ADA

  • In Favour of Both, Partially
  • Citation Number : TS-1426-ITAT-2026(Ahd)
  • Tax Payer : Rishwam Patel
Income tax Appellate Tribunal

ITAT: ITAT: Mere search of Assessee’s residential premises doesn’t make him ‘searched person’ u/s 132 sans warrant

  • In Favour of Both, Partially
  • Citation Number : TS-1423-ITAT-2026(Bang)
  • Tax Payer : Kalkar Seetharam Rai
Income tax Appellate Tribunal

ITAT: Abandoned project expenditure allowable as business expenditure where no capital-asset comes into existence

  • In Favour of Assessee
  • Citation Number : TS-1422-ITAT-2026(Mum)
  • Tax Payer : Intermarket India Private Limited
Income tax Appellate Tribunal

ITAT: Disallowance u/s 14 not applicable without exempt income; Relies on Red Chillies judgment

  • In Favour of Assessee
  • Citation Number : TS-1417-ITAT-2026(Mum)
  • Tax Payer : Ajit Kumar Resolution Professional Of Eskay Knit (India)
High Court

HC: Prompt service of complaint facilitates prompt compounding; Rejects enhancement as application filed within stipulated period

  • In Favour of Assessee
  • Citation Number : TS-1420-HC-2026(BOM)
  • Tax Payer : Wadhwa Group Holdings Ltd. and Ors
Income tax Appellate Tribunal

ITAT: Rental income not taxable in landowner’s hand when partnership firm actual owner of building

  • In Favour of Assessee
  • Citation Number : TS-1418-ITAT-2026(Bang)
  • Tax Payer : Banaswadi Chinnappa Anitha
Income tax Appellate Tribunal

ITAT: NSE's investor protection trust compensating for losses by defaulting trading member, not commercial activity

  • In Favour of Assessee
  • Citation Number : TS-1421-ITAT-2026(Mum)
  • Tax Payer : National Stock Exchange Investor Protection Fund Trust
Income tax Appellate Tribunal

ITAT: Live sports telecast rights sans copyright element not ‘Royalty’; Repeat telecast taxable u/s 9(1)(vi)

  • In Favour of Both, Partially
  • Citation Number : TS-1415-ITAT-2026(DEL)
  • Tax Payer : Times Content Limited (Now known as Time Internet Limited)