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Mumbai ITAT's Order in the Case of Oceaneering International GmbH vs. DCIT (International Taxation)

ITAT Mumbai: GST Collected by Non-Resident Assessee Excluded from Gross Receipts for Computing Presumptive Income U/S 44BB

The Income Tax Appellate Tribunal (ITAT), Mumbai, has delivered an important ruling on the treatment of Goods and Services Tax (GST) for non-resident taxpayers. According to the tribunal’s decision, GST collected by a non-resident assessee must be excluded from ‘gross receipts’ when determining presumptive income under Section 44BB of the Income-tax Act, 1961. This clarification […]

Mumbai ITAT's Order In the Case of Dattani Construction vs. ITO

26AS Mismatch: ITAT Mumbai Orders AO to Re-Verify Actual Income and TDS Details

The Mumbai branch of the ITAT decided to partially support a plea after finding that there was a difference between the income declared in the 26AS Form and the actual income obtained. They supposed that this problem required further research to clarify the facts. The taxpayer, Dattani Construction, a partnership firm, is in real estate […]

Mumbai ITAT's Order In the Case of Staubli Tec Systems India Pvt. Ltd. vs. ITO

ITAT Mumbai Grants Relief to Taxpayers Denied NTR Benefits for Not Filing Form 10IC

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) on October 31, 2025, ruled that a taxpayer’s claims under the new tax regime could not be rejected because of a delay in filing the Form 10IC, after the legal deadline. The same ruling has been arrived at in the backdrop of a case submitted […]

Delhi HC's Order in The Case of Ms J M Jain Prop Sh Jeetmal Choraria vs. Union of India

Delhi HC Validates GST Notice Using IT Intelligence, Warns Against AI-Generated Citations in SCN

In a writ petition, the Delhi High Court has upheld the Show Cause Notice (SCN) issued by the GST Department, which was based on an intelligence, by the Income Tax Department. The Division Bench, Justice Prathiba M. Singh and Justice Shail Jain ruled the challenge to the SCN as ‘premature’ and noted the existence of […]

Allahabad HC's Order in The Case of Ashok Kumar Agarwal vs. The Assistant Commissioner Of Income Tax

Allahabad HC: ITAT Must Record Reasons Before Rejecting Adjournment and Passing Ex-Parte Orders

While considering an appeal under Section 260A of the Income Tax Act, the Allahabad High Court held that the Income Tax Appellate Tribunal cannot dismiss adjournment requests and issue ex parte orders without providing reasons. The Allahabad High Court observed that allowing such actions would undermine the parties’ right to a fair and reasonable opportunity […]

Mumbai ITAT's Order in The Case of Tan Boon Hoe vs. Income Tax Officer-42(3)(1)

ITAT Mumbai: TDS Credit Allowed Even If Not Reflected in Form 26AS, Provided Form 16 is Available

The Income Tax Appellate Tribunal (ITAT) Mumbai Bench has recently ruled that the Assessing Officer (AO) must provide the assessee with the full Tax Deducted at Source (TDS) credit amounting to ₹14,78,140 for the Assessment Year (AY) 2011–12. This decision highlights the importance of correctly applying TDS credits in tax assessments. According to the Tribunal, […]

Mumbai ITAT's Order in the Case of Attivo Protezione Pvt Ltd vs. ITO

Mumbai ITAT Dismisses Appeal: Tax Consultant’s Failure Is Not ‘Sufficient Cause’ for 1,370-Day Delay

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the appeal based on inordinate delay of 1,370 days in filing, holding that the taxpayer’s reliance on its tax consultant’s failure to advise remedial action does not comprise “sufficient cause” for condonation u/s 5 of the Limitation Act, 1963. An order dated 29 […]

Bangalore ITAT's Order In the Case of Mr Mohammed Farooq Kanana vs ITO

Bangalore ITAT Grants INR 1.82 Crore Relief to Seller on Mango Sale

Bangalore ITAT has given a relief to the landowner who reported Rs 1.82 crore income from mango sales, after the Income Tax Department added Rs 1.20 crore as unexplained cash credit under section 68 of the Income Tax Act. The case comprises a taxpayer from Chittoor district, Andhra Pradesh, who owned around 22 acres of […]

Delhi ITAT's Order in The Case of Krishna Gopal Saraf vs The A.C.I.T

ITAT: Presumption U/S 292C Regarding Documents Found During Search is Rebuttable, Not Conclusive

The Delhi Bench of the Income Tax Appellate Tribunal (“ITAT”) ruled that the presumption u/s 292C of the Income-tax Act, 1961, for the ownership and truth of documents discovered in search, is rebuttable and is not conclusive in specifying undisclosed income. The taxpayer, Krishna Gopal Saraf, a salaried employee of Sarthak Vanijya India Ltd (SVIL), […]

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