Delhi HC directs Income Tax Department to credit refund by 31 October 2026 despite assessment-year mismatch and manual ...

ITAT Delhi quashes Arjun Rishi assessment as the ITO lacked pecuniary jurisdiction and valid Section 143(2) notice.

Kerala HC remands ₹14.10 crore bad-debt disallowance to ITAT but rejects additional ₹51.52 crore claim in Section 263 ...

Madras HC allows membership fee deferral and software licence TDS relief but holds Section 40(a)(ia) applies to paid as well as payable amounts.

Bombay HC holds certified copy unnecessary for Section 153 limitation, quashes belated special audit and deems returned income accepted.

ITAT Panaji holds ₹5.25 crore surrendered stock taxable at normal business rates, rejecting Section 69 and Section 115BBE treatment.

Calcutta High Court upholds deletion of ₹11.35 crore unexplained cash-loan addition for lack of corroborative evidence.

Bombay HC allows waiver of ₹4.72 lakh penalty under amended Section 270AA despite misreporting and earlier rejection of ...

Gujarat HC quashes parallel reassessment repeating ₹1.32 crore additions already examined by CIT(A) and involved in pending ...

ITAT Lucknow deletes ₹24.59 lakh Section 68 addition as cash sales were supported by books and VAT returns without contrary ...

Pune ITAT allows Section 80P deduction on Rs.22.08 lakh bank interest earned by a credit society and directs deletion of the addition.

ITAT Patna condones 125-day and 108-day appeal delays involving an elderly assessee and remands the case to AO for fresh assessment.