Court Decisions
Supreme Court, High Court & Tribunal judgments
Search Tools
Find the right cases quickly
Recent Court Decisions
Latest judgments across all courts
Featured Cases
Latest SC/HC
(2026) TaxCorp (DT) 96597 (HC-DELHI)
Income Tax - Section 10AA - ITAT Delhi Rules in Favour of Assessee: Section 10AA Deduction Not Barred by Late Filing of...
Tax officials must strictly adhere to the CBDT guidelines and judicial precedents while processing such claims..
(2026) TaxCorp (DT) 96596 (HC-GUJARAT)
Income Tax - Sections 132, 147, 148, 153A, 153C - Gujarat High Court Holds Reassessment u/s 147/148 Invalid When Based o...
AOs are thus required to ensure strict compliance with the satisfaction recording procedure under Section 153C before seeking to reopen assessments based on search-related material..
(2026) TaxCorp (DT) 96595 (HC-MP)
Income Tax - Sections 69, 144 - Madhya Pradesh High Court Upholds Addition Based on Net Profit Ratio for Unrecorded Sale...
As such, the appeal was dismissed..
(2026) TaxCorp (DT) 96594 (HC-GUJARAT)
Income Tax - Sections 40, 199 - Gujarat High Court Directs Tax Credit to Employee Despite Employer’s Failure to Deposit...
Employees in similar situations should produce evidence of TDS deduction (such as salary slips or Form 16) and cite this judgment to claim relief..
(2026) TaxCorp (DT) 96593 (SC)
Income Tax - Section 68 - Supreme Court Declines to Intervene in Section 68 Unexplained Loan Addition: High Court’s Find...
Assessees must, therefore, ensure comprehensive documentary evidence to establish the identity, creditworthiness, and genuineness of any purported loan transactions reflected in their books..
Latest ITAT
M/s. Sapphire Fintech Private Limited Versus Deputy Commissioner of Income Tax - 3 (3) (1), Mumbai
Income Tax - Sections 14A, 68, 69C - ITAT Mumbai Upholds Section 68 Addition for Unexplained Share Application Money in...
However, for disallowance under section 14A relating to exempt income, the Tribunal has directed that such disallowance cannot exceed the amount of exempt income actually earned..
ITO, West Bengal Versus Binoy Agarwal
Income Tax - Sections 37, 69C - ITAT Kolkata Upholds Assessee’s Genuine Purchase and Expense Claims: Disallowance of Bog...
This ruling underscores the importance of maintaining and presenting proper records and documentation to rebut allegations of bogus transactions..
AXIS Infoline P. Ltd. Versus Principal Commissioner of Income Tax, Income Tax Office, Delhi-1. Delhi.
Income Tax - Sections 69C, 144, 263 - ITAT Delhi Quashes Section 263 Revision: Debatable Disallowance on Bogus Purchases...
The Tribunal thus set aside the revisionary order, emphasizing that debatable issues are not grounds for revision under Section 263..
ITO, Ward-32 (1), Kolkata Versus Satish Singh
Income Tax - Section 40A - ITAT Kolkata Upholds Exclusion of Section 40A(3) Disallowance on Cash Payments to Supervisors...
The revenue’s appeal was consequently dismissed..
Aarti Singal Foundation Versus CPC, Bengaluru
Income Tax - Section 11 - ITAT Delhi Rules in Favor of Charitable Trust: Four-Day Delay in Filing Form 10B Not Fatal to...
The Tribunal’s decision is actionable in that it requires tax authorities to adopt a liberal approach in condoning short delays in procedural compliance, provided that the substantive conditions for exemption are met and the charitable character of the assessee is not in dispute..