ITAT Kolkata: Cash Deposits from Business Receipts Cannot Be Treated as Unexplained Where Income Is Declared under Section 44AD, 17-02-2026

The High Court of Delhi: Quashes reassessment for AY 2016-17 Rs. 9.80 crore — reopening held to be a change of opinion; audit objection not fresh information; Section 148 notice dated 31.03.2023 declared time-barred and without jurisdiction, 16-02-2026

ITAT Dehradun: CPC Cannot Apply Obsolete Rs. 3 Lakh Ceiling—Leave Encashment Exemption to Be Allowed Up to Rs. 25 Lakh Under Section 10(10AA) Holds Enhanced Rs. 25,00,000 Limit under Notification No. 31/2023 Fully Applicable, 11-02-2026

The High Court of Bombay: Cheque Tender Date Governs TDS Payment: Departmental System Limitations Cannot Override Settled Law; Interest Demand Quashed and Refund with Section 244A Interest Directed, 09-02-2026

The High Court of Delhi: TDS on Annual Lease Rent to Greater Noida Development Authority(GNIDA) Upheld — Revenue Appeals Dismissed; Prospectivity Confirmed/Annual Lease Rent to GNIDA Is “Rent” Under Section 194I, 09-02-2026

ITAT Chandigarh: Mere third-party Excel sheet insufficient for Section 69 addition; reassessment quashed for invalid Section 148 notice under faceless regime, wrong invocation of Section 147 instead of Section 153C, and unsustainable addition based solely on untested digital material, 09-02-2026

ITAT Indore: Penalty u/s 270A upheld as assessee failed to establish nexus for interest deduction under s.57, resulting in under-reporting; earlier acceptance under s.143(1) held not binding, 06-02-2026

The High Court of Telangana: Quashes block assessments U/s. 158BD; ITAT & CIT(A) orders set aside - Whether block assessment orders framed U/s. 158BD read with 158BC and 143(3) could be sustained - whether the appellate orders should stand., 30-01-2026

ITAT Mumbai: Deletes LTCG Addition on Pine Animation Shares, Holding No Evidence Linking Assessee to Penny Stock Rigging; Section 68 Addition Deleted and Revenue’s Appeal Dismissed, 30-01-2026

ITAT Mumbai: Scholarship Paid in India to Indian Student for Overseas Education Not Violation of Section 11(1)(c); Rejection of Section 12AB Registration Set Aside, 27-01-2026

GSTAT Delhi: Power to Re-Examine Facts in Second Appeal; Once Section 74 Fails, Appellate Authority Cannot Convert Case to Section 73—Matter Must Be Remanded to Proper Officer U/s. 75(2), 11-02-2026

The High Court of AP: Transfer of Entire R&D Unit as Going Concern Not a Taxable Supply Under Section 7; AAAR Set Aside and Unutilised ITC Transfer Permitted Under Section 18(3), 31-01-2026

The High Court of Bombay: Three-Month Gap Between SCN and Adjudication Order Under Section 73 CGST Act Held Mandatory; Orders Passed Earlier Quashed, 17-01-2026

The Supreme Court: Refund With Interest Ordered Under Sections 107(6) & 115 — High Court’s Use of Section 54 Overruled, 09-01-2026

The High Court of AP: Restoration of GST Registration; Reversal of Closing ITC Unsustainable After Restoration of GST Registration; Assessment Order Set Aside, 07-01-2026

The High Court of Madras: GST Annual Return Delay: Late Fee Is Penal; General Penalty Barred; Amnesty Benefit Extended to Pre-01.04.2023 Filers; Post Cut-off Filers Denied Waiver but Penalty Set Aside, 02-01-2026

The Madras High Court: Delayed Appeal Subject to 50% Tax Deposit, Orders Conditional Lifting of Bank Attachment, 02-01-2026

The High Court of Gujarat: Quashes Reclassification: Crushed, Non-Fermented Tobacco Packed in Retail Pouches Held “Unmanufactured” under CTH 2401; Mere Cleaning, Sieving and Repacking Not Manufacture; End-Use Irrelevant; GST and Compensation Cess Demands under CTH 2403 Set Aside, 19-12-2025

The High Court of Allahabad: Wrong PIN Code in E-Way Bill, With Correct Address and No Tax Evasion, Does Not Justify Detention Under Section 129 CGST Act; Seizure Orders Quashed and Refund Directed, 18-12-2025

The High Court of Gauhati: Permits Revocation and Revival - GST Registration Cancelled for Non-Filing of Returns Can Be Restored on Filing Pending Returns and Compliance with Rule 22(4), 18-12-2025