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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 12 Feb 2026
    Mumbai ITAT Quashes Rs. 43 Crore Section 14A Disallowance for Absence of Exempt Income; Allows Withdrawal of Suo Moto Disallowance by Assessee

    The Shri Hari Trust Vs ACIT

    (2026) TaxCorp(LJ) 37508 (ITAT-MUMBAI) · Section 14A

  2. ITAT Bangalore · 12 Feb 2026
    ITAT Bangalore Upholds PCIT’s Revisionary Powers in Buckeye Trust Case: AO’s Duty to Investigate Claim under Section 56(2)(x) Emphasized

    Buckeye Trust Vs PCIT-2

    (2026) TaxCorp(LJ) 37507 (ITAT-BANGALORE)

  3. ITAT Chennai · 12 Feb 2026
    ITAT Chennai Invalidates Assessment by ITO, Tiruvannamalai for AY 2017-18 Due to Lack of Jurisdictional Transfer Order

    Haneef Akbar Basha Vs ITO

    (2026) TaxCorp(LJ) 37506 (ITAT-CHENNAI) · Sections 144, 127

  4. ITAT Ahmedabad · 12 Feb 2026
    ITAT Ahmedabad Annuls Reassessment under Section 147 for Lack of Fresh Material and Non-Disclosure, Citing Absence of AO’s Mindful Scrutiny Post-4 Years

    Hasmukh Ugarchand Gadhecha Vs The ITO

    (2026) TaxCorp(LJ) 37505 (ITAT-AHMEDABAD)

  5. ITAT Mumbai · 12 Feb 2026
    ITAT Mumbai Annuls CIT(A) Order for Erroneously Adopting Facts of Different Entity in Novartis India Ltd. Appeal; Matter Remanded for Fresh Adjudication

    Novartis India Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37504 (ITAT-MUMBAI)

  6. Bombay High Court · 12 Feb 2026
    Bombay High Court Invalidates Post-Assessment Notices on Bajaj Electricals: Revenue’s Scrutiny After Business Reorganisation Held Ultra Vires Section 170A

    Bajaj Electricals Limited Vs Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37503 (HC-BOMBAY) · Section 170A

  7. ITAT Ahmedabad · 12 Feb 2026
    Ahmedabad ITAT Rules Salary Credited to NRE Account for Services Abroad Not Taxable in India

    Kaushal Ganpatbhai Patel Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37502 (ITAT-AHMEDABAD)

  8. ITAT Bangalore · 12 Feb 2026
    ITAT Bangalore Sets Aside Section 263 Revision, Upholds AO’s Plausible Allowance of Section 80P(2) Deduction on Interest from Co-operative Banks

    BSNL Employees Co-operative Credit Society Limited Vs PCIT

    (2026) TaxCorp(LJ) 37501 (ITAT-BANGALORE) · Section 263

  9. ITAT Kolkata · 12 Feb 2026
    ITAT Kolkata Reduces Penalty to 30% under Section 271AAB Due to Authorized Officer’s Procedural Lapses in Search Proceedings

    Anurag Kyal Vs ACIT

    (2026) TaxCorp(LJ) 37500 (ITAT-KOLKATA) · Section 271AAB

  10. ITAT Delhi · 12 Feb 2026
    Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee

    Zeliant Corp Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37499 (ITAT-DELHI)

  11. ITAT Delhi · 16 Feb 2026
    Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society

    Jan Kalyan Samiti Vs ITO

    (2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)

  12. ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Declares No Business Connection or PE for German Reinsurer’s Indian Branch Under Section 9(1)(i) and Article 5 of India-Germany DTAA

    General Reinsurance AG Vs Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37497 (ITAT-MUMBAI)

  13. Gujarat High Court · 16 Feb 2026
    Gujarat High Court Invalidates TDS Default Order: No Withholding Required on Service Payments to Singapore Entity Absent "Make Available" of Technical Know-How under DTAA

    Solvay Specialities India Private Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37496 (HC-GUJARAT) · Sections 201, 201(1A)

  14. AP High Court · 16 Feb 2026
    Telangana High Court Quashes ITAT Remand Orders: Tribunal’s Routine Admission of Additional Evidence Under Rule 29 Held Ultra Vires

    Nuziveedu Seeds Ltd Vs The Chief Commissioner of Income-Tax

    (2026) TaxCorp(LJ) 37495 (HC-AP)

  15. Delhi High Court · 16 Feb 2026
    Delhi HC Directs Fresh TDS Certificate at 0.5% for Travelport; Holds Entire Commission to Indian Agents Deductible from Attributed Revenue

    Travelport International Operations Limited Vs DCIT

    (2026) TaxCorp(LJ) 37494 (HC-DELHI)

  16. ITAT Mumbai · 10 Feb 2026
    Mumbai ITAT Denies Tata Chemicals Interest Deduction for Investments in Subsidiaries; Directs AO to Examine Foreign Tax Credit Rectification

    Tata Chemicals Ltd Vs Dy.CIT

    (2026) TaxCorp(LJ) 37493 (ITAT-MUMBAI) · Section 36(1)(iii)

  17. ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Quashes PCIT’s Section 263 Revision: Conscious Application of Mind by AO Precludes Erroneous Assessment Finding

    Bipinkumar Rambhai Patel Vs Principal Commissionerof Income-tax

    (2026) TaxCorp(LJ) 37492 (ITAT-AHMEDABAD)

  18. Madras High Court · 10 Feb 2026
    Madras High Court Nullifies Ex-Parte Assessment under Section 147 for Lack of Effective Notice; Orders Fresh Assessment Conditional on Payment by Assessee

    Arumugam Ramasamy Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37491 (HC-MADRAS)

  19. AP High Court · 10 Feb 2026
    Telangana High Court Nullifies Assessments for Failure to Serve Section 143(2) Notice Within Statutory Period: Emphasizes Distinction Between ‘Issuance’ and ‘Service’

    Anupama Chand Vs DCIT

    (2026) TaxCorp(LJ) 37490 (HC-AP) · Section 143(2)

  20. Gujarat High Court · 10 Feb 2026
    Gujarat High Court Nullifies Assessment Order for Breach of SOP: Revenue Directed to Grant Personal Hearing via Video Conferencing

    Parmeshwar Trading Co. Shingala Pravinbhai Hardasbhai Vs National Faceless Assessment Centre & Anr.

    (2026) TaxCorp(LJ) 37489 (HC-GUJARAT)

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