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Landmark Rulings

Direct Tax landmark rulings

16,137 rulings

  1. ITAT Mumbai · 10 Jul 2026
    Mumbai ITAT Upholds Depreciation Claim on Non-Compete Fees Allocated Post-Demerger to Network 18 Media, in Line with Prior Acceptance in Ushodaya Enterprises Case

    Panorama Television Pvt. Ltd. (Now Known as Network 18 Media & Investments Ltd.) Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38590 (ITAT-MUMBAI)

  2. ITAT Kolkata · 23 Jul 2026
    Interest on Delayed TDS and Employee Contribution Disallowed as Deduction; Interest on Late Deposit of Indirect Taxes Permitted under Section 37(1)

    Pure Spiritss Limited (Formerly K D Liquor Pvt. Ltd.) Vs ACIT

    (2026) TaxCorp(LJ) 38589 (ITAT-KOLKATA)

  3. ITAT Bangalore · 23 Jul 2026
    ITAT Bangalore Upholds Dismissal of Rectification Plea: No Apparent Error in Stay Order Despite Alleged AO Violation and Recovery of Rs. 205.90 Crore

    Cisco Systems Inc Vs DCIT

    (2026) TaxCorp(LJ) 38588 (ITAT-BANGALORE)

  4. ITAT Surat · 23 Jul 2026
    Surat ITAT Holds Pre-Transfer Land Cost Eligible for Section 54F Exemption: Revenue’s Appeal Dismissed on Grounds of Pragmatic Statutory Interpretation

    Damodar Bhimjibhai Patel Vs The DCIT

    (2026) TaxCorp(LJ) 38587 (ITAT-SURAT)

  5. ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Invalidates Reassessment under Section 147 for Failure to Pass Speaking Order on Objections: Jurisdictional Defect Uncured by Subsequent Enquiry

    Next Technologies (India) Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38586 (ITAT-MUMBAI) · Section 147

  6. ITAT Mumbai · 20 Jul 2026
    Mumbai ITAT Affirms LTCG Treatment for Redeveloped Flat Sale: Period of Holding Calculated From Original Acquisition, Not PAAA Execution

    Rajesh Shamji Furia Vs ITO

    (2026) TaxCorp(LJ) 38585 (ITAT-MUMBAI)

  7. ITAT Mumbai · 20 Jul 2026
    Section 56(2)(x) Inapplicable on Redevelopment—Exchange of Tenancy Rights for Alternate Accommodation Constitutes Valid Consideration

    Manoj Devshichhadva Vs ITO

    (2026) TaxCorp(LJ) 38584 (ITAT-MUMBAI) · Section 56(2)(x)

  8. ITAT Mumbai · 20 Jul 2026
    Mumbai ITAT Clarifies Expatriate Salary Deduction: Section 44C Inapplicable to Standard Chartered Bank’s Indian Branch; Allowance Upheld Under Section 37(1) and Article 7 of India-UK DTAA

    Standard Chartered Bank Vs DCIT(IT)

    (2026) TaxCorp(LJ) 38583 (ITAT-MUMBAI) · Section 44C

  9. ITAT Delhi · 20 Jul 2026
    Delhi ITAT Orders Fresh Inquiry into Taxability of Automated Technical Services under India-Ireland DTAA: Distinction Between ‘Technical Services’ and ‘Royalty’ Reaffirmed

    SFDC Ireland Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38582 (ITAT-DELHI)

  10. Delhi High Court · 22 Aug 2026
    Delhi High Court Rules Penalty Notice under Section 271(1)(c) Must Clearly Specify Concealment or Inaccurate Particulars: Revenue’s Appeal Dismissed

    Vitasta Estates Vs PCIT

    (2026) TaxCorp(LJ) 38566 (HC-DELHI)

  11. P&H High Court · 21 Aug 2026
    Subhash Chander Mittal Vs Union of Other

    Subhash Chander Mittal Vs Union of Other

    (2026) TaxCorp(LJ) 38567 (HC-P&H) · Section 89(1)(a)

  12. ITAT Mumbai · 21 Aug 2026
    Mumbai ITAT Confirms Section 44C Cap on NRI Desk Expenses for Bank of Bahrain; Disallows Full Deduction Under Section 37(1) by Treating Overheads as Head Office Expenditure

    Bank Of Bahrain & Kuwait B.S.C. Vs The ACIT

    (2026) TaxCorp(LJ) 38568 (ITAT-MUMBAI) · Section 44C

  13. ITAT Mumbai · 21 Aug 2026
    ITAT Mumbai Rules Sponsorship Receipts from "Pinkathon" Not Taxable as Business Income: Charitable Nature Upheld Despite Magnitude of Funds and Promotional Benefits

    United Sisters Foundation Vs ITO

    (2026) TaxCorp(LJ) 38569 (ITAT-MUMBAI) · Section 13(8)

  14. ITAT Mumbai · 21 Aug 2026
    Mumbai ITAT Nullifies Penalty for Non-Compliance with Section 44AB, Recognizes Bona Fide Belief Regarding GST Exclusion from Turnover Threshold

    Manish Pushkar Dayal Singhal Vs ITO

    (2026) TaxCorp(LJ) 38570 (ITAT-MUMBAI) · Section 44AB

  15. ITAT Mumbai · 21 Aug 2026
    Mumbai ITAT Directs AO to Re-examine US LP’s Status as ‘Company’ under India-US DTAA for Loss Carry Forward Eligibility

    Pabrai Investment Fund IV, L.P. Vs Asst. Director of Income Tax

    (2026) TaxCorp(LJ) 38571 (ITAT-MUMBAI)

  16. ITAT Ahmedabad · 21 Aug 2026
    Ahmedabad ITAT Quashes Section 68 Addition: No Unexplained Income Where Cash Sales and Deposits During Demonetization Duly Accounted by Cloth Trader

    Pravinkumar D Gandhi HUF Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38572 (ITAT-AHMEDABAD) · Section 68

  17. ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Denies Condonation for 6-Year Delay in Filing Cross Objections by Mashreq Bank: Subsequent Favourable Ruling Not a Sufficient Cause

    Mashreq Bank PSC Vs DDIT(IT)4(1)

    (2026) TaxCorp(LJ) 38573 (ITAT-MUMBAI)

  18. ITAT Bangalore · 23 Jul 2026
    Bangalore ITAT Affirms Deductibility of Success Fee Paid for Advisory Services in Share Sale under Section 48

    Mohan Rajashekar Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38574 (ITAT-BANGALORE) · Section 48

  19. Bombay High Court · 22 Aug 2026
    Bombay High Court Upholds Revenue's Appeal Condoning 156-Day Delay Owing to Bona Fide Administrative Lapses, Emphasizes Liberal Approach to Limitation under Section 260A

    JS Capital LLC Vs The Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38575 (HC-BOMBAY)

  20. ITAT Delhi · 22 Aug 2026
    Delhi ITAT Quashes Section 270A Penalty: Bona Fide and Debatable TDS Interpretation on Payments to GNOIDA Not Sufficient for Under-Reporting of Income

    Royalgolf Link City Projects Vs Income Tax Office

    (2026) TaxCorp(LJ) 38576 (ITAT-DELHI) · Section 270A

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