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Income tax Appellate Tribunal

ITAT: Sec. 149(1A) prescribing 10 year limitation, cannot be invoked where Individual transaction doesn’t exceed Rs. 50 Lakh

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1021-ITAT-2026(DEL)
  • Tax Payer : Aero Promoters Private Limited
Income tax Appellate Tribunal

ITAT: Network 18 eligible to claim depreciation on non-compete fees following demerger; Rejects Revenue's contrary stand

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1023-ITAT-2026(Mum)
  • Tax Payer : Panorama Television Pvt. Ltd. (Now Known as Network 18 Media & Investments Ltd.)
Income tax Appellate Tribunal

ITAT: Revision u/s 263 against NIIT on dictates of higher authorities without any application of mind; Quashes proceedings

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1022-ITAT-2026(DEL)
  • Tax Payer : NIIT Ltd
Income tax Appellate Tribunal

ITAT: ITAT: No TDS u/s 194B on cumulative e-wallet winnings under pre-amendment provisions; No disallowance u/s 40(a)(ia)

Jul 10, 2026
  • In Favour of Assessee
  • Citation Number : TS-1020-ITAT-2026(Mum)
  • Tax Payer : Play Games 24X7 Private Limited
Income tax Appellate Tribunal

ITAT: Condonation not automatic, liberal approach cannot be stretched to excuse inaction & negligence

Jul 09, 2026
  • In Favour of Revenue
  • Citation Number : TS-1017-ITAT-2026(Mum)
  • Tax Payer : Tackersons Foundation
Income tax Appellate Tribunal

ITAT: ITAT: Completion of original assessment u/s 153A grants no permanent immunity from reopening via new tangible material

Jul 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1016-ITAT-2026(Mum)
  • Tax Payer : Rajendra Munilalji Hirani
Income tax Appellate Tribunal

ITAT: ITAT: Transformation of trading asset into capital gains justified basis subsequent 'extraordinary' facts

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1015-ITAT-2026(Mum)
  • Tax Payer : Skyline Greathills Skyline Sparkle
Income tax Appellate Tribunal

ITAT: ITAT: Deletes Sec.80G disallowance against Asian Heart Institute, as donations genuineness duly substantiated

Jul 09, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1014-ITAT-2026(Mum)
  • Tax Payer : Asian Heart Institute and Research Centre Private Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allows ESOP discount for employee retention as deduction u/s 37; Follows Biocon ruling

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1012-ITAT-2026(Bang)
  • Tax Payer : Nobroker Technologies Solutions Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: NCLT-approved IBC liquidation sale makes pending tax additions completely academic

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1013-ITAT-2026(Mum)
  • Tax Payer : EMI Transmission Limited
Income tax Appellate Tribunal

ITAT: ITAT: Capital gains on pre-April 2001 industrial unit cannot be taxed on gross sale consideration

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1011-ITAT-2026(Mum)
  • Tax Payer : Padma Plastic
Income tax Appellate Tribunal

ITAT: ITAT: Maintenance dredging of existing jetty sans creation of new asset qualifies as revenue expenditure

Jul 09, 2026
  • In Favour of Assessee
  • Citation Number : TS-1010-ITAT-2026(Mum)
  • Tax Payer : Dahej Harbour and Infrastructure Limited
Income tax Appellate Tribunal

ITAT: Denies Sec. 80GGC deduction on donation to Kisan Party of India, citing insufficient evidence

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1004-ITAT-2026(Mum)
  • Tax Payer : Mihir Bipinbhai Parekh
Income tax Appellate Tribunal

ITAT: ITAT: Rejects DVO’s varying valuation of FMV at different stages; Re-estimates FMV for capital gains

Jul 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1002-ITAT-2026(Mum)
  • Tax Payer : Sudheya Naimish Khandhadia as Son and Legal Heir of Late Naimish Dhansukhlal Khandhadia
Income tax Appellate Tribunal

ITAT: Loan transaction in contravention of Sec. 269SS, liable to Sec. 271D penalty, not unexplained cash credit

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1008-ITAT-2026(Mum)
  • Tax Payer : Ulka Chandrashekhar Nair
Income tax Appellate Tribunal

ITAT: ITAT: Excess jewellery business cash/stock found in survey taxable as business income, not unexplained investment

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-997-ITAT-2026(Bang)
  • Tax Payer : Bhawarlal (HUF)
Income tax Appellate Tribunal

ITAT: Stamp-duty on lease deed allowable as Revenue Expenditure sans ownership rights acquisition upon crystallisation

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-996-ITAT-2026(Mum)
  • Tax Payer : Goldmohur Design And Apparel Park Limited
Income tax Appellate Tribunal

ITAT: ITAT: Allotment date, not possession, determines holding period for capital gains; Equates allotment rights with ownership

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1009-ITAT-2026(DEL)
  • Tax Payer : Mohit saraf
Income tax Appellate Tribunal

ITAT: ITAT: CIT(E) rejection manifestly incorrect when old registration was submitted; Directs renewal u/s 12AB

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1007-ITAT-2026(Mum)
  • Tax Payer : Pushpaben Kishorechandra Ajmera Gosaliya Jain Derasar
Income tax Appellate Tribunal

ITAT: Company shareholding less than 10% statutory threshold; Deletes Sec. 2(22)(e) deemed dividend addition

Jul 08, 2026
  • In Favour of Assessee
  • Citation Number : TS-1006-ITAT-2026(DEL)
  • Tax Payer : Mohan Export (India) Pvt. Ltd