Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Ahmedabad · 27 Feb 2026
    Ahmedabad ITAT Directs CIT(E) to Condone Delay in Regular 12A Registration Application, Emphasizes Power Under Amended Law Where Provisional Registration Was Granted

    Shree Higlaj Education Trust Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37699 (ITAT-AHMEDABAD)

  2. ITAT Pune · 27 Feb 2026
    ITAT Pune Overturns CIT(E) Order: Upholds Validity of Trust’s Section 80G Registration Application Filed Before Expiry of Provisional Approval

    Mitcon Forum for Social Development Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37698 (ITAT-PUNE)

  3. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Affirms Reopening of Assessment: Non-Compliance by Assessee and Divergent Property Valuations Lead to Partial Relief

    Bio-Care Technologies Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37697 (ITAT-MUMBAI)

  4. ITAT Kolkata · 27 Feb 2026
    Kolkata ITAT Rules License Fees from Mall Leasing as 'Income from House Property'; Invalidates Defective 143(2) Notice for Hind Ceramics

    Hind Ceramics Pvt. Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37696 (ITAT-KOLKATA)

  5. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Criticizes Revenue’s Arbitrary Addition of Rs. 66.02 Lakh Based Solely on 26AS Mismatch; Matter Remanded for Proper Verification and Fresh Consideration

    Rajendra Bhalchandra Mokashi Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37695 (ITAT-MUMBAI)

  6. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Quashes Rs. 2.6 Crore Addition under Section 68: Assignment of Loan Not Sale of Immovable Property

    Mikado Textile Industries Ltd Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37694 (ITAT-MUMBAI) · Section 68

  7. Delhi High Court · 27 Feb 2026
    Delhi High Court Orders CIT(E) to Condon Delay in Form 10B Filing for AY 2022-23, Emphasizes Genuine Hardship and Charitable Status

    Fiitjee Foundation For Education Research And Trainings Vs CIT

    (2026) TaxCorp(LJ) 37693 (HC-DELHI)

  8. Delhi High Court · 27 Feb 2026
    Delhi High Court Clarifies Limitation Trigger under Sec. 153C: Limitation Period for 'Other Person' Runs from Actual Handing Over of Documents, Not Search Date

    Carol Infrastructure Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 37692 (HC-DELHI) · Section 153C

  9. MP High Court · 27 Feb 2026
    Madhya Pradesh High Court Rejects Petition Challenging Search Warrant Post-Assessment, Upholds Income Tax Department’s Seizure of Jewellery in Tax Evasion Case

    Mahesh Jagabandhu Roy And Others Vs Central Board Of Direct Taxes and Others

    (2026) TaxCorp(LJ) 37691 (HC-MP) · Section 132B

  10. Bombay High Court · 27 Feb 2026
    Bombay High Court Directs Revenue to Reconsider Refund of Excess DDT to Mauritius Entity After Denial Without Due Process

    Fcbulka Advertising Pvt Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37690 (HC-BOMBAY)

  11. Madras High Court · 27 Feb 2026
    Madras High Court Upholds Wealth Tax on Urban Vacant Land Under Construction, Overrules ITAT Citing Supreme Court Precedent

    Express Infrastructure (P) Ltd Vs The Commissioner of Wealth Tax

    (2026) TaxCorp(LJ) 37689 (HC-MADRAS)

  12. Orissa High Court · 27 Feb 2026
    Orissa High Court Quashes Faceless Assessment for AY 2023-24 Due to Breach of Natural Justice and Inadequate Response Time

    Manishri Refractories and Ceramics Private Limited Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37688 (HC-ORISSA)

  13. AP High Court · 27 Feb 2026
    Telangana High Court Invalidates Non-Faceless Reassessment Proceedings Under Section 148A and 148: Order Quashed for Contravention of Section 151A

    Tecumseh Products India Private Limited Vs High Court Telangana

    (2026) TaxCorp(LJ) 37687 (HC-AP)

  14. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Upholds Slump Sale Classification: Rs 22.40 Crore Business Transfer Qualifies for Section 50B Relief; Revenue’s 'Business Sale' Allegation Dismissed

    Digital Insight India Products Private Limited Vs The Assistant Commissioner of Income tax

    (2026) TaxCorp(LJ) 37686 (ITAT-MUMBAI) · Section 2(42C)

  15. ITAT Delhi · 27 Feb 2026
    Delhi ITAT Rules GoDaddy.com LLC’s Domain Registration and Web Hosting Receipts Not Taxable as Royalty or FTS under India-USA DTAA

    Godaddy.com LLC Vs ACIT

    (2026) TaxCorp(LJ) 37685 (ITAT-DELHI)

  16. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Affirms CIT(A) Admission of Additional Evidence Under Rule 46A Due to Auditor’s Health Crisis; Deletes Section 68 Addition on Foreign Share Premium

    Rihting Coating Technology (India) Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37684 (ITAT-MUMBAI)

  17. ITAT Chennai · 27 Feb 2026
    Chennai ITAT Upholds Timeliness of AO’s Reassessment under Extended Limitation for Tribunal-Remanded Issues in Sri Maharaja Refineries Palm Oil Import-Export Case

    Sri Maharaja Refineries Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37683 (ITAT-CHENNAI)

  18. ITAT Bangalore · 27 Feb 2026
    ITAT Bangalore Restores Appeal as CIT(A) Dismissal for Alleged Delay Found Unjustified; Mandates Opportunity of Hearing on Merits

    Global E-Business Solutions Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37682 (ITAT-BANGALORE)

  19. ITAT Allahabad · 27 Feb 2026
    ITAT Allahabad Remands Case: Assessee Held Responsible for Dual PANs, Must Prove Bank Deposits are Disclosed Despite Technical Challenges

    Jai Maa Durga Traders Vs Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37681 (ITAT-ALLAHABAD)

  20. Orissa High Court · 27 Feb 2026
    Orissa High Court Invalidates Second Reassessment for Same Transaction under Section 147, Citing Finality of Prior Assessment and Doctrine of Double Jeopardy

    Sanjay Kumar Bijay Kumar Adaspur Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37680 (HC-ORISSA)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.