| 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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| 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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| 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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| 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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| 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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| 20230300 | Section 36(1)(va) Business deduction under section 36(1)(va) - Employees’ contribution to PF/ESIC - ... Assessee was engaged in the service industry of providing security personnel. It claimed deduction f...... Ahd-Trib -- 15 Jun 2026 Checkmate Services Private Limited v. The Deputy Commissioner of Income Tax, Circle 1(1)(1), Vadodara Assessee Appeal Dismissed ITA Nos.852-853/Ahd/2026 2026 TaxPub(DT) 4824 (Ahd-Trib)
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| 20230400 | Section 70/71 Loss - Set off - Claim not made in return - ... Assessee incurred a loss of Rs. 2,25,85,713 from F&O trading in shares but did not claim set off of ...... Del-Trib -- 15 Jun 2026 ACIT, (International Taxation), Circle 1(2)(2) v. Gurpreet Singh Dhillon ITA No.- 5302/Del/2018, ITA No.- 5318/Del/2018 2026 TaxPub(DT) 4825 (Del-Trib)
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| 20230500 | Section 90 Article 11(3) Double taxation relief - Agreement between India and Singapore - Taxabi ... Assessee, a Singapore company, held Non-Convertible Debentures of GMR Airports Ltd. Part of the debe...... Del-Trib -- 15 Jun 2026 Macquarie SBI Infrastructure Investments Pte Ltd. v. Assistant Commissioner of Income Tax, (International Taxation), Circle 2(2)(1), Civic Centre, Delhi Assessee Appeal Dismissed ITA No.- 2667/Del/2023 2026 TaxPub(DT) 4826 (Del-Trib)
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| 20230600 | Section 90 Article 12(3)(a) and 12(4)(a) Double taxation relief - Agreement between India and Singa ... Assessee, a Singapore company, provided credit rating and annual surveillance services to Indian cli...... Del-Trib -- 15 Jun 2026 S & P Global Ratings Singapore Pte. Ltd. v. Assistant Commissioner of Income- tax, Circle Int. Tax 3(1)(2), New Delhi Assessee Appeal Allowed ITA No.- 761/Del/2025 2026 TaxPub(DT) 4827 (Del-Trib)
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