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Income tax Appellate Tribunal

ITAT: Approvals under Rule 18BBB issued in third party name disentitles Assessee to claim Sec. 80-IA deduction

  • In Favour of Revenue
  • Citation Number : TS-1386-ITAT-2026(Bang)
  • Tax Payer : Boggaram Krishnamurthy Ramakrishna
Income tax Appellate Tribunal

ITAT: Solely leasing of property to educational institution not ‘charitable activity’; Affirms Sec. 12A registration denial

  • In Favour of Revenue
  • Citation Number : TS-1387-ITAT-2026(DEL)
  • Tax Payer : Vandematram Educational Trust
Income tax Appellate Tribunal

ITAT: Mere under-reporting of interest-income cannot attract 200% penalty u/s 270A without proving misreporting

  • In Favour of Revenue
  • Citation Number : TS-1383-ITAT-2026(Mum)
  • Tax Payer : Tasneem Feroz Nalwalla
Income tax Appellate Tribunal

ITAT: BookMyShow’s convenience fee not commission for PVR INOX; No Sec. 194H TDS on platform retention

  • In Favour of Assessee
  • Citation Number : TS-1388-ITAT-2026(Mum)
  • Tax Payer : PVR INOX Limited
Income tax Appellate Tribunal

ITAT: Sec. 234C interest cannot ignore Sec. 90 relief, TDS-credit; Flags recurring Revenue software deficiencies

  • In Favour of Assessee
  • Citation Number : TS-1382-ITAT-2026(Bang)
  • Tax Payer : Shruti Shibulal
Income tax Appellate Tribunal

ITAT: Allows Sec. 11(1)(d) exemption on BCCI corpus grants; Holds donor’s specific direction need not be in prescribed form

  • In Favour of Assessee
  • Citation Number : TS-1384-ITAT-2026(GAU)
  • Tax Payer : Tripura Cricket Association
Income tax Appellate Tribunal

ITAT: Assessment transfer by JCIT without authority & opportunity u/s 127 renders order non-est

  • In Favour of Assessee
  • Citation Number : TS-1381-ITAT-2026(GAU)
  • Tax Payer : Sri Taaming Welly
Income tax Appellate Tribunal

ITAT: Expenditure without asset addition/alteration, not cost of improvement u/s 55(1)(b); Restores issue for verification

  • In Favour of Revenue
  • Citation Number : TS-1378-ITAT-2026(Mum)
  • Tax Payer : Manju Paras Porwal
Supreme Court

SC: No interest u/s 244A on refund to extent tax liability settled under Kar Vivad Samadhan Scheme

  • In Favour of Revenue
  • Citation Number : TS-1379-SC-2026
  • Tax Payer : Hindustan Zinc Ltd
Income tax Appellate Tribunal

ITAT: Debatable Sec. 50B interpretation in slump sale claim cannot trigger Sec. 271(1)(c) penalty

  • In Favour of Assessee
  • Citation Number : TS-1374-ITAT-2026(Mum)
  • Tax Payer : Suresh Amrutrao Chavan
Income tax Appellate Tribunal

ITAT: TAR disclosure on year-end provision insufficient; Suo-moto disallowance doesn't absolve Chapter XVII-B TDS liability

  • In Favour of Revenue
  • Citation Number : TS-1375-ITAT-2026(Mum)
  • Tax Payer : Tata Communications Transformation Services Limited
Income tax Appellate Tribunal

ITAT: Religious expenditure alone cannot justify denial of Sec. 80G approval; Quashes CIT(E)’s rejection

  • In Favour of Assessee
  • Citation Number : TS-1373-ITAT-2026(DEL)
  • Tax Payer : Dwarka Kalibari
Income tax Appellate Tribunal

ITAT: MEIS Scheme rewards taxable as revenue receipt u/s 2(24)(xviii) amended provisions

  • In Favour of Revenue
  • Citation Number : TS-1369-ITAT-2026(Mum)
  • Tax Payer : Aarti Drugs Ltd
Supreme Court

SC: Dismisses Revenue’s SLP against Delhi-HC order directing ‘nil’ TDS certificate to GoDaddy u/s 197

  • In Favour of Both, Partially
  • Citation Number : TS-1372-SC-2026
  • Tax Payer : Godaddy.Com
Income tax Appellate Tribunal

ITAT: GAAR Panel’s commercial findings support deletion of Rs. 43.33 Cr addition u/s 56(2)(x) on own-share buy-back

  • In Favour of Assessee
  • Citation Number : TS-1371-ITAT-2026(Mum)
  • Tax Payer : Sanjana Cryogenic Storages Ltd
Income tax Appellate Tribunal

ITAT: Stamp duty paid for execution of mining lease renewal documents allowable as revenue expenditure

  • In Favour of Assessee
  • Citation Number : TS-1368-ITAT-2026(PAN)
  • Tax Payer : Chowgule & Company Private Limited
Income tax Appellate Tribunal

ITAT: Allows Sec. 36(1)(iii) deduction for interest on borrowings used to acquire controlling interest in other entities

  • In Favour of Assessee
  • Citation Number : TS-1364-ITAT-2026(Bang)
  • Tax Payer : Pronomz Ventures Llp
Income tax Appellate Tribunal

ITAT: Rejects assessee's plea claiming foreign tax deduction u/s 37(1); Interprets Sec. 40(a)(ii) Explanation

  • In Favour of Revenue
  • Citation Number : TS-1366-ITAT-2026(Mum)
  • Tax Payer : Tata Communications Transformations Services Limited
Income tax Appellate Tribunal

ITAT: ITAT: No substitution of stamp duty value with allotment consideration enforced by Civil Court; Deletes addition u/s 56(2)(x)

  • In Favour of Assessee
  • Citation Number : TS-1362-ITAT-2026(Mum)
  • Tax Payer : Ashok Zaverchand Dedhia
Income tax Appellate Tribunal

ITAT: Current-year business loss can be set-off against capital gains u/s 71(2), unlike brought-forward loss u/s 72

  • In Favour of Assessee
  • Citation Number : TS-1365-ITAT-2026(Mum)
  • Tax Payer : R M Bhuther And Co.