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Landmark Rulings

Supreme Court — Direct Tax

891 rulings

  1. Supreme Court · 15 Sep 2025
    Supreme Court Quashes Income Tax Prosecution for Willful Evasion After Settlement Commission Immunity; Rebukes Department for Flouting CBDT Circular and Imposes Costs

    Vijay Krishnaswami Vs The DCIT

    (2025) TaxCorp(LJ) 36694 (SC)

  2. Supreme Court · 09 Sep 2025
    Delhi ITAT Affirms Full Section 10AA and 80IA Exemption to New Manufacturing Unit: Subsequent Year Challenges Barred After Initial Approval

    Orient International Vs The ACIT

    (2025) TaxCorp(LJ) 36688 (SC) · Section 10AA

  3. Supreme Court · 19 Aug 2025
    Supreme Court Reiterates Dismissal of Revenue SLPs in JAO-FAO Dispute, Cites Delay and Merits; 700-Appeal Batch Remains Pending

    Prakash Pandurang Patil Vs ITO

    (2025) TaxCorp(LJ) 36640 (SC)

  4. Supreme Court · 27 Jul 2025
    Supreme Court Upholds Non-Taxability of Interconnect Fees in Vodafone Idea Case; Dismisses Revenue’s Review Petition on Retrospective TDS Liability under Section 9

    Vodafone Idea Ltd Vs The Deputy Director of Income-Tax

    (2025) TaxCorp(LJ) 36549 (SC)

  5. Supreme Court · 27 Jul 2025
    Supreme Court Establishes Fixed Place PE for Hyatt International in India: Income from Strategic Oversight Services Deemed Taxable

    Hyatt International Southwest Aisa Ltd Vs Additional Director of Income Tax

    (2025) TaxCorp(LJ) 36540 (SC)

  6. Supreme Court · 15 Jul 2025
    Supreme Court Upholds ITAT’s Delay Condonation and Remand, Clarifies Abeyance of Proceedings Pending Settlement Commission Order under Section 245D(4)

    M.D. Industries Pvt. Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 36505 (SC)

  7. Supreme Court · 22 May 2025
    Supreme Court Clarifies Interplay of Sections 80-IA(9) and 80-HHC: Aggregate Deductions Cannot Exceed Business Profits, Computability Unaffected

    Shital Fibers Limited Vs CIT

    (2025) TaxCorp(LJ) 35312 (SC) · Section 80-IA

  8. Supreme Court · 19 May 2025
    SC Upholds Orissa HC's Decision on Unexplained Cash Deposits of Rs. 28 Lakhs

    Pankaj Gupta Vs Principal Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35292 (SC)

  9. Supreme Court · 23 Apr 2025
    SC Upholds Delhi HC's Ruling on Reassessment Notice Against Nokia Solutions for AY 2014-15

    Nokia Solutions and Networks India Pvt Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35181 (SC)

  10. Supreme Court · 22 Apr 2025
    SC Upholds Punjab and Haryana HC Ruling: Quashes PCIT's Revision Order Under Section 263 - Affirms AO's Investigative Findings

    V-Con Integrated Solutions Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35175 (SC)

  11. Supreme Court · 21 Apr 2025
    Supreme Court Directs Authorities to Investigate Cash Transactions in Property Purchases Amidst Allegations of Black Money

    B Gunashekar Vs The Correspondence, RBANMS Educational Institution

    (2025) TaxCorp(LJ) 35172 (SC)

  12. Supreme Court · 16 Apr 2025
    Supreme Court Upholds ITAT's Limited Remand for Investigation of Duty Drawback Claim by Maruti Suzuki India Ltd.

    Maruti Suzuki India Limited Vs The CIT

    (2025) TaxCorp(LJ) 35144 (SC)

  13. Supreme Court · 16 Apr 2025
    Supreme Court Upholds Madras High Court Ruling Denying Allowance of Cash Transactions Exceeding INR 10,000 Under Section 40A(3)

    Natesan Krishnamurthy Vs The ITO

    (2025) TaxCorp(LJ) 35143 (SC)

  14. Supreme Court · 16 Apr 2025
    SC Upholds Rajasthan HC Ruling on Reassessment Process, Denies Assessee’s SLP

    Chaturbhuj Gattani Vs ITO

    (2025) TaxCorp(LJ) 35142 (SC)

  15. Supreme Court · 12 Apr 2025
    Supreme Court Affirms Patna High Court's Decision: CIT’s Approval for Reassessment Not 'Mechanical'

    Venky Steels Pvt. Ltd Vs CIT

    (2025) TaxCorp(LJ) 35118 (SC)

  16. Supreme Court · 12 Apr 2025
    Supreme Court Upholds Delhi High Court Ruling on TDS Deduction and Charitable Trusts

    Aroh Foundation Vs CIT

    (2025) TaxCorp(LJ) 35117 (SC)

  17. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Bombay HC Ruling on Reassessments Linked to Shah Commission Report

    Venture Real Estate & Anr Vs ACIT

    (2025) TaxCorp(LJ) 34960 (SC)

  18. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Gujarat HC Ruling on AO’s Satisfaction Note, Clarifying Legal Communication Requirements under Section 148

    Rameshkumar Tulidas Kaneriya Vs ACIT

    (2025) TaxCorp(LJ) 34959 (SC)

  19. Supreme Court · 03 Mar 2025
    Supreme Court Denies S.J. Suryah's Delay in Seeking Appeal Against Tax Prosecution Related to Evasion Charges

    S.J. Suryah Vs DCIT

    (2025) TaxCorp(LJ) 34942 (SC)

  20. Supreme Court · 25 Feb 2025
    Supreme Court Upholds Registration Rights under Section 12AA and Clarifies Auditor’s Responsibilities

    International Health Care Education And Research Institute Vs CIT

    (2025) TaxCorp(LJ) 34926 (SC) · Sections 10, 11, 12AA

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