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Landmark Rulings

Direct Tax landmark rulings

15,755 rulings

  1. ITAT Mumbai · 17 Apr 2026
    Mumbai ITAT Upholds Section 11 Exemption for Charitable Hospital; Incidental Benefits to Directors Not Sufficient for Full Denial of Tax Relief

    Shushrusha Gitizens Co Operative Hospital Limited Vs ACIT

    (2026) TaxCorp(LJ) 37980 (ITAT-MUMBAI) · Section 13(1)(c)

  2. ITAT Rajkot · 17 Apr 2026
    Rajkot ITAT Affirms Exemption of Income from Modern Agricultural Activities on Leased Land: Seed Production Held as Agricultural Income Despite Technological Advancements

    Bombay Super Hybrid Seeds Limited Vs DCIT, ACIT

    (2026) TaxCorp(LJ) 37979 (ITAT-RAJKOT)

  3. ITAT Mumbai · 17 Apr 2026
    Mumbai ITAT Rules Interest on Fixed Deposits for Bank Guarantee Must Be Capitalized as Work-in-Progress Where FDs Are Mandatorily Linked to Slum Redevelopment Project

    Shreenath Realtors Vs ITO

    (2026) TaxCorp(LJ) 37978 (ITAT-MUMBAI)

  4. Delhi High Court · 17 Apr 2026
    Delhi High Court Upholds Reassessment Notice under Section 148 Issued Within Limitation Despite Procedural Corrections

    Abhinav Jain Vs Income Tax Officer & Ors

    (2026) TaxCorp(LJ) 37977 (HC-DELHI) · Section 149(1)

  5. Supreme Court · 17 Apr 2026
    Supreme Court Bars Amalgamated Companies from Setting Off Accumulated Losses of Amalgamating Entities Under Kerala Agricultural Income Tax Act, Citing Procedural Lapses

    Aspinwall And Co. Ltd Vs INSPECTING ASSISTANT COMMISSIONER

    (2026) TaxCorp(LJ) 37976 (SC)

  6. ITAT Ahmedabad · 17 Apr 2026
    Ahmedabad ITAT Upholds Denial of TDS Credit to Commission Agent under Section 194Q Due to PAN Mismatch; TDS Rightly Attributable to Actual Sellers (Farmers)

    Jivanbhai Somabhai Patel Vs DCIT

    (2026) TaxCorp(LJ) 37975 (ITAT-AHMEDABAD) · Section 194Q

  7. ITAT Delhi · 25 May 2026
    Delhi ITAT Quashes Additions Under Sections 68 and 37 for Breach of Section 144B(1)(xii) Due Process in Discovery Sales' Assessment

    Discovery Sales Vs ITO

    (2026) TaxCorp(LJ) 37974 (ITAT-DELHI) · Section 144B(1)(xii)

  8. ITAT Delhi · 21 May 2026
    Delhi ITAT Nullifies Reassessment Order: No Evidence of Assessee’s Involvement in Accommodation Entries; Procedural Lapses Found in Section 147 Proceedings for AY 2012-13

    Lasco Chemie Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37973 (ITAT-DELHI)

  9. ITAT Delhi · 21 May 2026
    Delhi ITAT Nullifies Assessment under Section 143(3) for AY 2022-23 on Jurisdictional Grounds: Mandates Section 148 Notice Post-Search under Section 132

    Gas Supply Co. Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37972 (ITAT-DELHI) · Section 148

  10. ITAT Chandigarh · 21 May 2026
    Delay in Appeal Filing Due to Consultant’s Bona Fide Error Condoned; Reassessment Set Aside for Lack of Fresh Material

    Rajeev Sardana Vs The ITO

    (2026) TaxCorp(LJ) 37971 (ITAT-CHANDIGARH)

  11. Bombay High Court · 14 Apr 2026
    Bombay High Court Upholds ITAT’s Quashing of Section 263 Revision: Assessee’s Project Completion Method Vindicated After Detailed AO Verification

    Platinum Properties Vs Pr Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37970 (HC-BOMBAY)

  12. Madras High Court · 14 Apr 2026
    Madras High Court Reaffirms CIT’s Plenary Power under Section 263 for Erroneous Assessments, Block Assessment Income Disclosure After Search Not a Shield for Assessee

    Kerala Roadways (P) Ltd Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37969 (HC-MADRAS) · Section 263

  13. Madras High Court · 14 Apr 2026
    Madras High Court Orders Reconsideration in India Cements Case: Advances to Subsidiaries and Bad Debt Write-off to be Re-examined by CIT(A) After Procedural and Legal Lapses

    The India Cements Ltd Vs Commissioner of Income Tax Apr 13, 2026

    (2026) TaxCorp(LJ) 37968 (HC-MADRAS)

  14. ITAT Ahmedabad · 14 Apr 2026
    Ahmedabad ITAT Remands Dividend TDS Matter: Opportunity Granted to Furnish Relevant Form 10F and TRC for DTAA Benefit under India-Mauritius Treaty

    Ram Krupa Medicare Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37967 (ITAT-AHMEDABAD)

  15. ITAT Ahmedabad · 14 Apr 2026
    Status Change from AOP/BOI to Co-operative Society Beyond Scope of Section 143(1) Adjustments

    Kailash Appartment Flat Owners Association Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37966 (ITAT-AHMEDABAD)

  16. ITAT Mumbai · 14 Apr 2026
    Mumbai ITAT Reaffirms Section 11 Exemption for Trust’s Rental and Ancillary Income, Citing Predominant Charitable Purpose

    Vanita Samaj Vs ITO

    (2026) TaxCorp(LJ) 37965 (ITAT-MUMBAI)

  17. ITAT Ahmedabad · 14 Apr 2026
    ITAT Ahmedabad Rules Co-operative Bank Under Liquidation Remains Taxable Entity; Bad Debts Write-Off Allowed as per CBDT Circular

    The Madhavpura Mercantile Co Op Bank Limited (Under Liquidation) Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37964 (ITAT-AHMEDABAD)

  18. Bombay High Court · 14 Apr 2026
    Bombay High Court Upholds Substantive Right to Concessional Tax under Section 115BAA; Condonation Granted for 13-Day Delay in Filing Form 10-IC Due to Chairman’s Demise

    Srivatsa Encivil Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37963 (HC-BOMBAY) · Section 115BBA

  19. Delhi High Court · 14 Apr 2026
    Delhi High Court Rules Interest from Temporary Parking of Project Funds as Capital Receipt: Not Taxable as Income from Other Sources

    VNG Automotive P. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37962 (HC-DELHI)

  20. ITAT Delhi · 14 Apr 2026
    Delhi ITAT Asserts No Addition for Bona Fide Disclosure Error: Charitable Society’s Foreign Contribution Misclassification Deemed Procedural, Not Substantive Lapse

    Rinchen Zangpo Endowment Society Vs ITO

    (2026) TaxCorp(LJ) 37961 (ITAT-DELHI)

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