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Landmark Rulings

Direct Tax landmark rulings

16,131 rulings

  1. ITAT Mumbai · 04 Sep 2026
    Mumbai ITAT Nullifies Addition Stemming from Invalid Section 263 Revision; Consequential Assessment Under Section 143(3) Falls with Quashed Revisional Order

    DBL Tikamgarh Nowgaon Toolways Private Limited Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38744 (ITAT-MUMBAI) · Section 263

  2. ITAT Bangalore · 04 Sep 2026
    Bangalore ITAT Sets Aside Section 153C Proceedings for AY 2014-15 Due to Consolidated Satisfaction Note; Six-Year Limitation to Start from Satisfaction Date

    Mamata Ajila Vs DCIT

    (2026) TaxCorp(LJ) 38743 (ITAT-BANGALORE) · Section 153C

  3. ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Rules BookMyShow’s Retention of Convenience Fee Not Commission—No TDS Liability for PVR INOX under Section 194H

    PVR INOX Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38742 (ITAT-MUMBAI) · Section 194H

  4. ITAT Delhi · 03 Sep 2026
    Delhi ITAT Affirms Denial of Charitable Registration: Leasing of School Premises by Trust Deemed Non-Charitable Under Section 12A(1)(ac)(ii)

    Vandematram Educational Trust Vs CIT(E)

    (2026) TaxCorp(LJ) 38741 (ITAT-DELHI) · Section 12A

  5. ITAT Bangalore · 03 Sep 2026
    Bangalore ITAT Upholds 80-IA Deduction Denial for Proprietary Concern: Lack of Required Approvals in Correct Name Fatal to Claim

    Boggaram Krishnamurthy Ramakrishna Vs DCIT

    (2026) TaxCorp(LJ) 38740 (ITAT-BANGALORE) · Section 80-IA

  6. ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Bars Appeal by Ex-Director Due to Delay and Lack of Locus Standi in Absence of Personal Liability Order

    Uday Nagpure Vs Commissioner of Income Tax

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

  7. ITAT Gauhati · 03 Sep 2026
    Guwahati ITAT Affirms BCCI Infrastructure Grants as Corpus Donations Exempt Under Section 11(1)(d), Dismissing Revenue’s Technical Objections Against Tripura Cricket Association

    Tripura Cricket Association Vs Commissioner of Income Tax(A)

    (2026) TaxCorp(LJ) 38738 (ITAT-GAUHATI) · Section 11(1)(d)

  8. ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Restricts Penalty on Non-Resident for Interest Income Non-Disclosure to 50%; Finds No Evidence of Deliberate Misreporting

    Tasneem Feroz Nalwalla Vs ITO

    (2026) TaxCorp(LJ) 38737 (ITAT-MUMBAI) · Section 270A

  9. ITAT Bangalore · 03 Sep 2026
    Bangalore ITAT Rules on Interest u/s 234C: Tax Due Must Consider Section 90 Relief and TDS Credit, Software Deficiency Highlighted

    Shruti Shibulal Vs DCIT

    (2026) TaxCorp(LJ) 38736 (ITAT-BANGALORE) · Section 90

  10. ITAT Gauhati · 03 Sep 2026
    ITAT Declares Assessment Void: JCIT’s Unauthorized Transfer Without Hearing Renders Order Non-Est

    Sri Taaming Welly Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38735 (ITAT-GAUHATI) · Section 127

  11. Supreme Court · 02 Sep 2026
    Supreme Court Upholds Rajasthan High Court Ruling: No Interest on Tax Refund for Amounts Settled Under Kar Vivad Samadhan Scheme in Hindustan Zinc Ltd. Case

    Hindustan Zinc Ltd Vs CIT

    (2026) TaxCorp(LJ) 38734 (SC) · Section 244A

  12. ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Disallows Rs. 49.69 Lakh as Cost of Improvement: Expenditure Not Qualifying as Capital Addition or Alteration under Section 55(1)(b)

    Manju Paras Porwal Vs Deputy Commissioner Income Tax

    (2026) TaxCorp(LJ) 38733 (ITAT-MUMBAI) · Section 55(1)(b)

  13. ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Sends Back Tata Communications TDS Dispute for Fresh AO Scrutiny Citing Inadequate Audit Report Disclosure on Year-End Provisions

    Tata Communications Transformation Services Limited Vs DCIT

    (2026) TaxCorp(LJ) 38732 (ITAT-MUMBAI)

  14. ITAT Mumbai · 02 Sep 2026
    No Penalty for Debatable Legal Claim on Negative Net Worth in Slump Sale—Full Disclosure by Assessee Prevails

    Suresh Amrutrao Chavan Vs ITO

    (2026) TaxCorp(LJ) 38731 (ITAT-MUMBAI) · Sections 50B, 271(1)(c)

  15. ITAT Delhi · 02 Sep 2026
    Delhi ITAT Directs Grant of Section 80G Approval: Rejects CIT(E)’s Denial Based on Religious Expenditure, Citing Precedent and Registration Parity

    Dwarka Kalibari Vs Assessing Officer

    (2026) TaxCorp(LJ) 38730 (ITAT-DELHI) · Section 80G

  16. Supreme Court · 02 Sep 2026
    Godaddy.Com Vs DCIT

    Godaddy.Com Vs DCIT

    (2026) TaxCorp(LJ) 38729 (SC) · Section 197

  17. ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Special Bench Rules MEIS Incentives as Taxable Revenue Receipts, Rejects Capital Receipt Claim

    Aarti Drugs Ltd Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38728 (ITAT-MUMBAI) · Section 2(24)(xviii)

  18. ITAT Mumbai · 01 Sep 2026
    Mumbai ITAT Validates Set-Off of Current Year’s Business Loss Against Long-Term Capital Gains on Property Sale under Section 71(2)

    R M Bhuther And Co. Vs DCIT

    (2026) TaxCorp(LJ) 38727 (ITAT-MUMBAI) · Section 71(2)

  19. ITAT Bangalore · 01 Sep 2026
    ITAT Bangalore Upholds Allowability of Interest on Borrowed Funds Used for Strategic Acquisitions, Citing Commercial Expediency

    Pronomz Ventures Llp Vs DCIT

    (2026) TaxCorp(LJ) 38726 (ITAT-BANGALORE) · Section 36(1)(iii)

  20. ITAT Mumbai · 01 Sep 2026
    ITAT Mumbai Rules Reimbursement for Foreign Travel via Spouse’s Credit Card as Legitimate Business Expenditure; Deletes Rs. 6.42 Lakh Disallowance

    Chirag Anil Shah Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38725 (ITAT-MUMBAI)

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