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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
High Court

HC: Citing SC order, dismisses JAO-FAO writs; Grants liberty to challenge retro amendments

Jul 08, 2026
  • In Favour of Revenue
  • Citation Number : TS-1003-HC-2026(MAD)
  • Tax Payer : Nate Nandha
Income tax Appellate Tribunal

ITAT: Non-application of independent mind on merits of case, violates Sec. 250(6); Restores matter to CIT(A)

Jul 08, 2026
  • In Favour of Both, Partially
  • Citation Number : TS-1005-ITAT-2026(DEL)
  • Tax Payer : Diamond Piston and Rings Limited
Income tax Appellate Tribunal

ITAT: Banking channel payments don't make fake political party donations genuine; Disallows Sec. 80GGC deduction

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1001-ITAT-2026(Ahd)
  • Tax Payer : Prasana Jayantkumar Bhatt
Income tax Appellate Tribunal

ITAT: Non-supply of search material to Assessee renders reassessment proceedings bad in law

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-1000-ITAT-2026(Kol)
  • Tax Payer : Piyush Agarwala
Income tax Appellate Tribunal

ITAT: AO cannot randomly change revenue recognition method from PCM to POCM, as consistently followed by Assessee

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-999-ITAT-2026(DEL)
  • Tax Payer : Manchanda And Manchanda Builders Private Limited
Income tax Appellate Tribunal

ITAT: Interest payment to Universities established by State Act, covered u/s 194A(3)(iii)(f) exception; Deletes levy u/s 201(1)/201(1A)

Jul 07, 2026
  • In Favour of Assessee
  • Citation Number : TS-998-ITAT-2026(CHNY)
  • Tax Payer : Tamil Nadu Power Finance And Infrastructure Development Corporation Limited
Income tax Appellate Tribunal

ITAT: Deletes Sec. 36(1)(viia) disallowance for LIC Housing Finance; Clarifies Sec. 36(1)(viii) deduction doesn't reduce total income

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-995-ITAT-2026(Mum)
  • Tax Payer : LIC Housing Finance Limited
Income tax Appellate Tribunal

ITAT: No income attributable to Indian PE, as marketing fees paid to Indian subsidiary exceeds such attribution

Jul 06, 2026
  • In Favour of Assessee
  • Citation Number : TS-994-ITAT-2026(Mum)
  • Tax Payer : Sabre Asia Pacific Pte. Ltd