Direct Taxes

Court Decisions

Supreme Court, High Court, AAR & Tribunal judgments — reported, headnoted and searchable.

Editors' Choice Landmark decisions selected by our editors SC / HC / AAR Supreme Court, High Court & Authority for Advance Rulings Tribunal Income Tax Appellate Tribunal decisions Digests Case summaries & legal commentary, section-wise

Recent decisions

The latest judgments across all courts.

Featured cases View all →
03 Sep 2026 ·ITAT-MUMBAI ·Landmark
PVR INOX Limited Vs Deputy Commissioner of Income Tax

(2026) TaxCorp(LJ) 38742 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Rules BookMyShow’s Retention of Convenience Fee Not Commission—No TDS Liability for PVR INOX under Se...

03 Sep 2026 ·ITAT-DELHI ·Landmark
Vandematram Educational Trust Vs CIT(E)

(2026) TaxCorp(LJ) 38741 (ITAT-DELHI)

ITAT : Delhi ITAT Affirms Denial of Charitable Registration: Leasing of School Premises by Trust Deemed Non-Charitable U...

03 Sep 2026 ·ITAT-BANGALORE ·Landmark
Boggaram Krishnamurthy Ramakrishna Vs DCIT

(2026) TaxCorp(LJ) 38740 (ITAT-BANGALORE)

ITAT : Bangalore ITAT Upholds 80-IA Deduction Denial for Proprietary Concern: Lack of Required Approvals in Correct Name...

03 Sep 2026 ·ITAT-MUMBAI ·Landmark
Uday Nagpure Vs Commissioner of Income Tax

(2026) TaxCorp(LJ) 38739 (ITAT-MUMBAI)

ITAT : Mumbai ITAT Bars Appeal by Ex-Director Due to Delay and Lack of Locus Standi in Absence of Personal Liability Ord...

03 Sep 2026 ·ITAT-GAUHATI ·Landmark
Tripura Cricket Association Vs Commissioner of Income Tax(A)

(2026) TaxCorp(LJ) 38738 (ITAT-GAUHATI)

ITAT : Guwahati ITAT Affirms BCCI Infrastructure Grants as Corpus Donations Exempt Under Section 11(1)(d), Dismissing Re...

Latest SC / HC View all →
HC-BOMBAY ·24 Aug 2026·Case remanded
MANJUSHA SANJAY RATHI THR HER POWER OF ATTORNEY HOLDER MISHRILAL HIRALAL TOSHINIWAL v. THE PRINCIPAL COMMISSIONER INCOME TAX NASHIK AND OTHERS

(2026) TaxCorp (DT) 216940 (HC-BOMBAY)

Section 147-A of the Income-tax Act, 1961 - Batch of writ petitions challenging validity of Section 147-A of the Income-...

HC-BOMBAY ·24 Aug 2026·Case remanded
MAHAVIR CIVIL ENGINEERING AND SERVICES PVT LTD THROUGH ITS DIRECTOR DELLIP KOTECHA v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 AND OTHERS

(2026) TaxCorp (DT) 216939 (HC-BOMBAY)

Section 147-A of the Income-tax Act, 1961 - Batch of reassessment writ petitions directed to be transferred to Principal...

HC-BOMBAY ·24 Aug 2026·Case remanded
LAXMAN BHIKAJI GHANDARE v. THE PRINCIPAL CHIEF COMMISSIONER INCOME TAX AND OTHERS

(2026) TaxCorp (DT) 216938 (HC-BOMBAY)

Section 147-A of the Income-tax Act, 1961 - Constitutional validity of Section 147-A of the Income-tax Act challenged —...

HC-BOMBAY ·24 Aug 2026·Case remanded
UDAY DEVIDAS SHINKAR v. THE PRINCIPAL COMMISSIONER INCOME TAX 1 AND ANOTHER

(2026) TaxCorp (DT) 216937 (HC-BOMBAY)

Section 147-A of the Income-tax Act, 1961 - Bombay High Court directs transfer of reassessment-validity challenges under...

HC-BOMBAY ·24 Aug 2026·Case remanded
PAWANKUMAR RAJENDRA MUTHA v. THE ASSISTANT COMMISSIONER INCOME TAX AND OTHERS

(2026) TaxCorp (DT) 216936 (HC-BOMBAY)

Section 147-A of the Income-tax Act, 1961 - Bombay High Court, Aurangabad Bench, transfers batch of reassessment writ pe...

Latest ITAT View all →
ITAT-PUNE ·13 Aug 2026· In favour of assessee
Deputy Commissioner of Income Tax v. Bajaj Finserv Direct Ltd.

Section 37(1), of the Income-tax Act, 1961 / Section 34, of the Income-tax Act, 2025 - Digital marketing and search engi...

ITAT-MUMBAI ·12 Aug 2026· Matter remanded
PPG Asian Paints (P.) Ltd. v. Deputy Commissioner of Income-tax

Section 37(1), of the Income-tax Act, 1961 / Section 34, of the Income-tax Act, 2025 - Ad hoc disallowances under sectio...

ITAT-RAIPUR ·05 Aug 2026· In favour of assessee
Income-tax Officer v. Satkar Caterers (P.) Ltd.

Sections 151, 147, 148, of the Income-tax Act, 1961 / Sections 284, 279, 280, of the Income-tax Act, 2025 - Approval for...

ITAT-AHMEDABAD ·03 Aug 2026· In favour of assessee
State Bank of India v. Deputy Commissioner of Income-tax, TDS

Sections 201, 10(5), of the Income-tax Act, 1961 / Sections 398, 8, of the Income-tax Act, 2025 - Employer cannot be dec...

ITAT-MUMBAI ·01 Jul 2026· In favour of assessee
Deputy Commissioner of Income-tax v. Bank of Baroda

Section 244A, of the Income-tax Act, 1961 / Section 437, of the Income-tax Act, 2025 - Revenue must adjust partial refun...