Supreme Court holds that premium earned from sale of export quota cannot qualify for Section 80HHC deduction and that CBDT administrative memoranda cannot override statutory provisions or bind courts.
Read Full ArticleDelhi High Court quashes a Section 148 reassessment notice, holding that reopening an assessment on a transaction already examined during scrutiny amounts to an impermissible change of opinion.
Delhi High Court directs refund of over ₹53 crore to Vodafone Idea, holding that Form 26B cannot be insisted upon for refunds arising from assessment or appellate orders.
ITAT Delhi partly allows six appeals by BBC Global News, reducing profit attribution to its Indian DAPE from 15% to 12% of advertisement revenue and directing tax-credit verification.
ITAT Delhi deletes ₹3,885 crore angel tax addition against OYO, holding Section 56(2)(viib) cannot apply to intra-group capital infusion.
ITAT Mumbai dismisses Revenue appeals, upholding deletion of ₹35.87 crore addition on cash withdrawals made for construction business expenses.
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![CBDT Memo Cannot Override Law On Section 80HHC Deduction For Export Quota Premium: SC [Read Judgment]](/secure/uploads/2026/09/lj_7454_ChatGPT_Image_Sep_21,_2026,_01_11_48_AM.webp)
![Reassessment On Transaction Already Scrutinised Amounts To Change Of Opinion: Delhi HC [Read Order]](/secure/uploads/2026/09/lj_2997_ChatGPT_Image_Sep_19,_2026,_02_50_14_AM.webp)
![ITAT Cuts BBC Global News India PE Profit Attribution From 15% To 12% Of Ad Revenue [Read Order]](/secure/uploads/2026/08/lj_9489_ITAT_Cuts_BBC_Global_News.webp)
![OYO Wins Rs 3,885 Crore Tax Battle: ITAT Delhi Holds Angel Tax Provision Cannot Apply To Intra-Group Capital Infusion [Read Order]](/secure/uploads/2026/06/lj_1608_OYO_Wins_Rs_3885_Crore_Tax_Battle.webp)
![ITAT Mumbai Upholds Deletion of ₹35.87 Crore Addition on Cash Withdrawals Made for Construction Business [Read Order]](/secure/uploads/2026/02/lj_7820_ITAT_Mumbai_Upholds.webp)
