| 20241800 | Section 201/201(1A) Tax deduction at source - Assessee in default - Reinsurance premium to overse ... Assessee, a life insurance company, remitted amounts to two overseas entities, RGA International Rei......
Mum-Trib -- 17 Jun 2026
ACIT(IT)-1(2)(2), Mumbai v. Aditya Birla Sun Life Insurance Co. Appeal Dismissed
ITA 5626/MUM/2025
2026 TaxPub(DT) 4939 (Mum-Trib)
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| 20241700 | Section 90 Article 12 Double taxation relief - Agreement between India and Singapore - Fees for T ... Assessee, a Singapore company, entered into a service agreement with its Indian subsidiary for provi......
Mum-Trib -- 17 Jun 2026
Tech Data (Singapore) Pte Limited v. DCIT, Circle 4(1)(2) Appeal Partly Allowed
ITA 8995/MUM/2025
2026 TaxPub(DT) 4938 (Mum-Trib)
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| 20241600 | Section 37(1) Business expenditure - Price drop expenses - Allowabilty of - ... Assessee claimed Rs. 8.43 crores as price drop expenses incurred when OMIPL reduced product prices. ......
Del-Trib -- 17 Jun 2026
ACIT, CC-30, New Delhi v. Hariom Mobile (P) Ltd. Revenue Appeal Dismissed
ITA Nos. 4501 & 4502/Del/2025 and Cross Objection Nos. 188 & 189/Del/2025
2026 TaxPub(DT) 4937 (Del-Trib)
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| 20241500 | Section 115A Income taxable under section 115A - Disallowance of expenditure - - ... AO disallowed Rs. 65,30,309 as expenditure relating to interest earned on foreign currency loan taxa......
Mum-Trib -- 17 Jun 2026
DDIT(IT)-1(1), Mumbai v. M/s. American Express Bank Ltd. & Standard Chartered Holdings Inc. Assistant Commissioner of Income-tax, Mumbai
ITA No. 3487/Mum/2004 & ITA No. 3508/Mum/2004
2026 TaxPub(DT) 4936 (Mum-Trib)
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| 20241300 | Section 69C Income from undisclosed sources - Addition under section 69C - Bogus purchases - Est ... AO made addition of Rs. 1,64,89,889 as unexplained expenditure under section 69C for bogus purchases......
Del-Trib -- 16 Jun 2026
Income Tax Officer, Ghaziabad v. Shankar Metal & Alloys Revenue Appeal Dismissed Assessee Appeal Dismissed
ITA No. 6036/Del/2025 & CO No. 132/Del/2026
2026 TaxPub(DT) 4934 (Del-Trib)
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| 20241200 | Section 43CA Deemed consideration - Stamp duty value higher than sale consideration - - ... Assessee, a real estate developer sold plots where the consideration disclosed in the sale deeds was......
Chen-Trib -- 15 Jun 2026
Narayanan Sundaramahalingam Rajkumar v. The Assistant Commissioner of Income-tax, Central Circle 3(2), Chennai Assessee Appeal Partly Allowed
ITA No. 436/Chny/2025
2026 TaxPub(DT) 4933 (Chen-Trib)
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| 20241400 | Section : 12AB(1 80G(5) 80Gof 12A/12AB ...
Ahd-Trib -- 15 Jun 2026
Maruti Education Trust v. The Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal Allowed
ITA No. 1384 & 1385/AHD/2026
2026 TaxPub(DT) 4935 (Ahd-Trib)
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| 20230700 | Section 147, 153C Reassessment - Validity - Assumption of jurisdiction based on search material r ... Search was conducted on the Allana Group, and the premises of assessee|s partner, Shri Md. Saleem, w......
Mum-Trib -- 15 Jun 2026
Nanne Gulzar & Company v. Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai Appeal Allowed
ITA Nos. 3956 & 3957/MUM/2025
2026 TaxPub(DT) 4828 (Mum-Trib)
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