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(2026) TaxCorp (DT) 97389 (HC-DELHI)
Section 37(1) of the Income-tax Act, 1961/Section 34 of the Income-tax Act, 2025 - Delhi High Court Allows Revenue to Co...
2014-15 as an exception, the Revenue’s appeals for later years on the same issue are maintainable and can be adjudicated on their merits..
(2026) TaxCorp (DT) 97388 (HC-CALCUTTA)
Section 2(22) of the Income-tax Act, 1961 - Calcutta High Court Rules Deemed Dividend Taxable Only in Hands of Registere...
Tax authorities must ascertain the shareholding status of the recipient before invoking Section 2(22)(e)..
(2026) TaxCorp (DT) 97387 (HC-P&H)
Sections 156, 274, 271(1)(c), of the Income-tax Act, 1961/sections 289, 471 of the Income-tax Act, 2025 - Income Tax Aut...
Tax authorities must ensure timely action to protect their claims during the insolvency resolution process, as failure to do so results in forfeiture of the right to enforce such claims post-approval of the resolution plan..
(2026) TaxCorp (DT) 97386 (HC-DELHI)
Section 80P of the Income-tax Act, 1961 / Section 149 of the Income-tax Act, 2025 - Retrospective Amendment to Section 8...
Consequently, the benefit previously availed by the assessee was lawfully withdrawn..
(2026) TaxCorp (DT) 97385 (HC-DELHI)
Section 69 of the Income-tax Act, 1961 / Section 103 of the Income-tax Act, 2025 - Delhi High Court Affirms Set-Aside of...
The fears expressed by Revenue about potential future changes in stand by the alleged beneficial owner were deemed speculative and insufficient to warrant an addition..
Latest ITAT
Kuljeet Singh v. ITO
Sections 68, 147 of the Income-tax Act, 1961 / Sections 102, 279 of the Income-tax Act, 2025 - ITAT Delhi Quashes Reasse...
Thus, the entire reassessment was quashed as null and void..
Income-tax Officer v. Maddila Ramakrishna
Sections 148A, 148, 149, of the Income-tax Act, 1961 / Sections 280, 279, 281 of the Income-tax Act, 2025 - ITAT Bangalo...
Tax authorities must strictly adhere to limitation provisions as clarified by the Supreme Court and cannot rely on TOLA extensions beyond the prescribed window..
Income-tax Officer v. Dipali Singha Roy
Section 270A of the Income-tax Act, 1961 / Section 439 of the Income-tax Act, 2025 - ITAT Kolkata Orders Remand of Penal...
This ensures that the penalty is levied only where the underlying additions survive appellate scrutiny and upholds the principle that penalty proceedings are consequential to quantum proceedings..
M/s. Hyundai Motor India Engineering Private Limited Hyderabad Versus Dy. CIT, Circle 2 (1), Hyderabad
Tribunal Directs Fresh Review of Related Party Transaction Filters and Duplicate Addition in Transfer Pricing Case - Bas...
The appeal was thus partly allowed for statistical purposes only, pending further verification..
Income Tax - Section 250 - ITAT Clarifies Scope of Commissioner (Appeals) Powers: Directions to Reopen Preceding Assessm...
The appeal was dismissed, but the impugned direction was modified so the AO is only required to consider reopening the assessment in accordance with law, keeping the assessee’s rights intact..