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Income tax Appellate Tribunal

ITAT: ITAT: Mechanical approval u/s 153D, vitiates assessment; Sec. 292BC retro amendment inapplicable to approval before April 2021

  • In Favour of Assessee
  • Citation Number : TS-1166-ITAT-2026(DEL)
  • Tax Payer : Focus Industrial Resources Limited
Income tax Appellate Tribunal

ITAT: Flipkart’s ESOP re-purchase a taxable capital gain for employee, not perquisite

  • In Favour of Assessee
  • Citation Number : TS-1163-ITAT-2026(Bang)
  • Tax Payer : Pramod Kumar Jain
Income tax Appellate Tribunal

ITAT: ITAT: Real net winnings taxable u/s 115BBJ, not amount credited to wallet for gameplay, as no real income or accretion

  • In Favour of Assessee
  • Citation Number : TS-1162-ITAT-2026(Bang)
  • Tax Payer : Arakere Channappa Vishwanath
Income tax Appellate Tribunal

ITAT: Absence of DIN doesn't invalidate approval u/s 153D post Sec. 292BC retro amendment; Rejects conditional approval plea

  • In Favour of Revenue
  • Citation Number : TS-1160-ITAT-2026(HYD)
  • Tax Payer : Clarion Agro Products Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Quashes assessment as time-barred for non-availability of DVO report, no extension available for making DVO reference

  • In Favour of Assessee
  • Citation Number : TS-1159-ITAT-2026(DEL)
  • Tax Payer : Consolidated Finvest And Holdings Limited
Income tax Appellate Tribunal

ITAT: ITAT: Invalid sanction cannot be validated retroactively; Quashes reassessment as Sec. 151 proviso amendment prospective

  • In Favour of Assessee
  • Citation Number : TS-1156-ITAT-2026(SUR)
  • Tax Payer : Hiteshkumar Poptabhai Borad
Supreme Court

SC: SC: Ancillary services don't alter carriage nature; Affirms Sec. 44B presumptive tax for Star Cruise operations

  • In Favour of Assessee
  • Citation Number : TS-1155-SC-2026
  • Tax Payer : Star Cruises (India) P. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec. 40(a)(ia) disallowance on cost-to-cost reimbursement of distributor employee expenses sans income element

  • In Favour of Assessee
  • Citation Number : TS-1153-ITAT-2026(Mum)
  • Tax Payer : Everest Food Products Private Limited
Income tax Appellate Tribunal

ITAT: Nova Scotia Bank's interest income from funds placed in overseas banks, not deemed accrual in India u/s 9(1)(v)

  • In Favour of Assessee
  • Citation Number : TS-1154-ITAT-2026(Mum)
  • Tax Payer : The Bank of Nova Scotia
Income tax Appellate Tribunal

ITAT: ITAT: Executive search fees under independent service agreement not royalty under India-Netherlands DTAA

  • In Favour of Assessee
  • Citation Number : TS-1150-ITAT-2026(Mum)
  • Tax Payer : Spencer Stuart International B.V.
Income tax Appellate Tribunal

ITAT: Valid allotment letter secures Sec. 54F relief despite delayed construction or registration

  • In Favour of Assessee
  • Citation Number : TS-1149-ITAT-2026(Mum)
  • Tax Payer : Ashwin Chhotalal Paurana
Income tax Appellate Tribunal

ITAT: Deletes Sec. 56 addition on benami suspicion, cites documentary title and long-term possession establish ownership

  • In Favour of Assessee
  • Citation Number : TS-1148-ITAT-2026(Mum)
  • Tax Payer : Pushpa Vedprakash Agarwal
Income tax Appellate Tribunal

ITAT: ITAT: Non-mandated supervisory approval fatal to jurisdiction; Invalidates post-survey assessment order

  • In Favour of Assessee
  • Citation Number : TS-1152-ITAT-2026(DEL)
  • Tax Payer : Chemical Agencies
Income tax Appellate Tribunal

ITAT: Notional rent on unsold inventory must follow municipal rateable value, not cost

  • In Favour of Assessee
  • Citation Number : TS-1147-ITAT-2026(Mum)
  • Tax Payer : Neelkanth Urban Developers Private Limited
Income tax Appellate Tribunal

ITAT: Return in response to notice u/s 148 treated as return u/s 139(1), meets Sec. 80AC timeline; Sets-aside revision order

  • In Favour of Assessee
  • Citation Number : TS-1151-ITAT-2026(Mum)
  • Tax Payer : Unnat Nagar CHS Ltd
Income tax Appellate Tribunal

ITAT: Grants Sec. 10(23C)(iiiab) exemption to Govt. funded educational institution notwithstanding Sec. 12A registration

  • In Favour of Assessee
  • Citation Number : TS-1145-ITAT-2026(CHNY)
  • Tax Payer : Arupukottai Sbk Girls Higher Secondary School Managing Board
Income tax Appellate Tribunal

ITAT: Possession of gold & silver within customary norms, matching CBDT Instruction limits, non-taxable u/s 69A

  • In Favour of Assessee
  • Citation Number : TS-1146-ITAT-2026(Mum)
  • Tax Payer : Smita Kelkar
Income tax Appellate Tribunal

ITAT: Re-characterisation of returned income, not under-reporting, doesn't attarct penalty u/s 270A

  • In Favour of Assessee
  • Citation Number : TS-1136-ITAT-2026(Mum)
  • Tax Payer : Legrand Netherlands B.V.
Income tax Appellate Tribunal

ITAT: Pattern of bogus agricultural income in subsequent years justifies Sec. 147 reopening; Upholds reassessment

  • In Favour of Revenue
  • Citation Number : TS-1144-ITAT-2026(DEL)
  • Tax Payer : Transparent Agro Pvt. Ltd
Income tax Appellate Tribunal

ITAT: AO’s recomputation unsustainable, remands Sec. 36(1)(viia) deduction claim for fresh verification

  • In Favour of Assessee
  • Citation Number : TS-1131-ITAT-2026(CHNY)
  • Tax Payer : Trichirapalli District Central Co-Operative Bank Limited