Advika Dwivedi
Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the...
![Reversal of Interest u/s 23 of MSMED Act Cannot Attract Addition In Absence of Deduction Claim: ITAT Directs AO to Verify [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118411-reversal-interest-msmed-act-addition-deduction-claim-itat-ao-taxscan.webp "Reversal of Interest u/s 23 of MSMED Act Cannot Attract Addition In Absence of Deduction Claim: ITAT Directs AO to Verify [Read Order]")
![TOLA cannot Revive Reassessment Bar After 6 Years: ITAT Sets Aside ₹1.09 Cr Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118405-tola-cannot-revive-reassessment-bar-taxscan.webp "TOLA cannot Revive Reassessment Bar After 6 Years: ITAT Sets Aside ₹1.09 Cr Demand [Read Order]")
![Mistaken Self-Disallowance u/S.36 in Income tax Return Can Be Rectified: ITAT Orders Fresh Review [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118414-mistaken-self-disallowance-income-tax-return-rectified-taxscan.webp "Mistaken Self-Disallowance u/S.36 in Income tax Return Can Be Rectified: ITAT Orders Fresh Review [Read Order]")
Purchases Disallowed Merely Because Suppliers Failed to File ITR: ITAT Rejects Disallowance [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench (ITAT), held that purchase expenditure cannot be disallowed solely on the ground that suppliers failed to file their Income Tax Returns (ITRs). The...
![Purchases Disallowed Merely Because Suppliers Failed to File ITR: ITAT Rejects Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/500x300_2118406-itat-mumbai-disallowance-purchase-disallowance-itat-on-purchase-disallowance-disallowance-under-income-tax-act-itat-rejects-disallowance-of-purchases-income-tax-appellate-tribunal-ruling-taxscan.webp "Purchases Disallowed Merely Because Suppliers Failed to File ITR: ITAT Rejects Disallowance [Read Order]")
![Section 11 Exemption Cannot Be Denied for Belated Form 10B Once Delay is Condoned: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118163-section-11-exemption-form-10b-delay-condoned-itat-taxscan.webp "Section 11 Exemption Cannot Be Denied for Belated Form 10B Once Delay is Condoned: ITAT [Read Order]")
Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) that the admission of additional evidence without complying with the mandatory requirements of Rule 46A(3) of the Income Tax Rules,...
![Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118185-admission-additional-evidence-sans-taxscan.webp "Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]")
![Ex-Parte Order after 10 Notices Not Final: ITAT Remands ₹64.12 Lakh S. 69C Disallowance [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2117948-ex-parte-order-after-10-notices-not-final-itat-remands.webp "Ex-Parte Order after 10 Notices Not Final: ITAT Remands ₹64.12 Lakh S. 69C Disallowance [Read Order]")
GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]
The Andhra Pradesh High Court has ruled that reversal of input tax credit (ITC) cannot be sustained once the cancellation of Goods and Services Tax (GST) registration itself has been set aside, and...
![GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]](https://images.taxscan.in/h-upload/2026/01/09/500x300_2118056-gst-itc-reversal-unsustainable-gst-registration-restoration-andhra-pradesh-hc-quashes-reversal-taxscan.webp "GST ITC Reversal Unsustainable after GST Registration Restoration: Andhra Pradesh HC Quashes Reversal of Closing ITC [Read Order]")
Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]
The Income Tax Appellate Tribunal, Mumbai Bench (ITAT), held that a mere change in the head under which a loss is classified cannot be treated as under-reporting of income for the purpose of...
![Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117857-mere-change-head-loss-does-not-constitute-taxscan.jfif "Mere Change in Head of Loss Does Not Constitute Under-Reporting u/s 270A: ITAT Deletes ₹15.19 Cr Penalty [Read Order]")
![House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117761-house-rent-allowance-under-income-tax-act-old-new-tax-act-series-taxscan.webp "House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]")