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Landmark Rulings

Direct Tax landmark rulings

15,748 rulings

  1. ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Prolongs Stay on Xiaomi’s ₹10,833.22 Cr Tax Demand Citing Departmental Delays and Pending DIN Issue

    Xiaomi Technology India Pvt. Ltd Vs The DCIT

    (2026) TaxCorp(LJ) 38344 (ITAT-BANGALORE)

  2. ITAT Chennai · 15 Jul 2026
    ITAT Chennai Confirms Retrospective Application of Proviso to Section 50C; Stamp Duty Value to Be Determined on Date of Unregistered Agreement to Sell Where Consideration Received via Banking Channels

    Aroumougam Pragalanadane Vs The Deputy Commissioner of Income-tax

    (2026) TaxCorp(LJ) 38343 (ITAT-CHENNAI) · Section 50C

  3. ITAT Ahmedabad · 15 Jul 2026
    Ahmedabad ITAT Directs Proportionate Addition Based on Actual Contribution; Rejects Equal Split Among Co-owners Absent Revenue Evidence

    Deepak Shankarlal Patel Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38342 (ITAT-AHMEDABAD)

  4. ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Directs AO to Apply Reverse Indexation for Determining Cost of Acquisition in Absence of Historical Records; Restoration Ordered for Fresh Verification

    GPFE Hosuing Co-operative Society Ltd Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38341 (ITAT-BANGALORE)

  5. ITAT Mumbai · 15 Jul 2026
    ITAT Mumbai Quashes Penalty Under Section 270A: Repeated Error in Revised Return Not Sufficient to Establish Misreporting Where Full Disclosure Made

    Monji Vishram Pharmaceuticals Pvt. Ltd Vs NFAC/DCIT

    (2026) TaxCorp(LJ) 38340 (ITAT-MUMBAI) · Section 270A

  6. ITAT Chennai · 15 Jul 2026
    Chennai ITAT Rules TDR/DRC Transfers Not Taxable as Capital Gains for AY 2016-17 Due to Absence of Statutory Cost Mechanism

    Thiruponithurai Narayanan Chandrashekar Vs The Deputy Commissioner of Income tax

    (2026) TaxCorp(LJ) 38339 (ITAT-CHENNAI)

  7. ITAT Delhi · 15 Jul 2026
    Delhi ITAT Strikes Down Tax on Capital Reduction, Distinguishes Capital Reduction from Buy-Back for Section 115QA Purposes

    Seaview Developers Private Limited Vs The DCIT

    (2026) TaxCorp(LJ) 38338 (ITAT-DELHI) · Sections 115QA, 115P

  8. ITAT Delhi · 15 Jul 2026
    Delhi ITAT Affirms HUF Status for Bengali Assessee; Rejects Revenue’s Dayabhaga Argument and Deletes Addition of Rs. 27.40 Lakh

    Devranjan Mittra Vs Assessment Unit

    (2026) TaxCorp(LJ) 38337 (ITAT-DELHI)

  9. ITAT Bangalore · 15 Jul 2026
    ITAT Bangalore Rules Filing of Revised Return After Timely Original Filing Does Not Bar Carry Forward of Losses: Relief Granted for Set-off of Rs 2.99 Lakhs

    Balachandra Joshi Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38336 (ITAT-BANGALORE)

  10. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Upholds Estimation of Commission Income at 0.05% on Accommodation Entry Transactions After Substantial Bank Deposits Exposed

    Nirmal Purshotam Bhatia Vs ITO

    (2026) TaxCorp(LJ) 38335 (ITAT-MUMBAI)

  11. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Rules Section 56(2)(x) Inapplicable on Purchase of Rural Agricultural Land for Solar Project; Addition Deleted

    Shree Swami Samarth Solar Park Pvt. Ltd. Vs DCIT

    (2026) TaxCorp(LJ) 38334 (ITAT-MUMBAI) · Section 56(2)(x)

  12. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules Deduction Under Section 80P(2)(a)(i) Available on Interest from Fixed Deposits with Commercial Banks by Co-operative Society

    Sri Sai Souhardha Credit Cooperative Ltd. Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38333 (ITAT-BANGALORE) · Section 80P

  13. ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Restores Breach Candy Hospital Trust’s 12AB Registration: No Basis for 80G Denial, Medical Relief Recognized as Distinct Charitable Purpose

    Breach Candy Hospital Trust Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38332 (ITAT-MUMBAI) · Section 12AB

  14. ITAT Delhi · 13 Jul 2026
    Delhi ITAT Declares ICSI Institute of Social Auditors Charitable; Sets Aside Rejection of Section 12A Registration and 80G Approval

    ICSI Institute Of Social Auditors Vs ITO

    (2026) TaxCorp(LJ) 38331 (ITAT-DELHI) · Section 2(15)

  15. ITAT Delhi · 13 Jul 2026
    Section 148 Notice Beyond 3 Years Invalid Where Separate Unexplained Cash Payments for Distinct Events Each Below Rs. 50 Lakhs

    Aero Promoters Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38330 (ITAT-DELHI) · Section 149(1A)

  16. ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Clarifies: TDS Threshold under Section 194B Applies Per Individual Payment, Not Cumulative E-Wallet Winnings for AY 2017-18

    Play Games 24X7 Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38329 (ITAT-MUMBAI) · Section 194B

  17. ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Nullifies Disallowance of TCS Foundation’s Income Application: Duplication and Verified Disclosures Key to Relief

    TCS Foundation Vs DCIT

    (2026) TaxCorp(LJ) 38328 (ITAT-MUMBAI)

  18. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules CPC Cannot Disallow Late PF/ESI Employee Contributions under Section 143(1)(a) for Pre-AY 2021-22: Adjustment Set Aside

    Ronald Belchar Fernandes Vs DCIT

    (2026) TaxCorp(LJ) 38327 (ITAT-BANGALORE)

  19. ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Directs Reconsideration of Trust’s 12AB and 80G(5) Applications—No Breach in EWS Admissions, Fire Safety Compliance to Be Reviewed

    Sri Ram Educational Trust Vs CIT(Exemptions)

    (2026) TaxCorp(LJ) 38326 (ITAT-BANGALORE)

  20. ITAT Delhi · 13 Jul 2026
    Delhi ITAT Rules Support Service Payments to Philippine Entity Not Taxable as Royalty or FTS in India under Article 13 of India-Philippines DTAA, Absent PE

    Alstom (Shared Services) Philippines Inc. Vs DCIT

    (2026) TaxCorp(LJ) 38325 (ITAT-DELHI)

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