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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 01 Jul 2025
    Delhi ITAT Affirms Revenue Nature of Amritsar Project Loss Post-Compromise Deed, Allows Deduction in AY 2012-13

    Sourya Towers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36455 (ITAT-DELHI)

  2. ITAT Pune · 01 Jul 2025
    Pune ITAT Nullifies Assessments for Four Years: Jurisdiction Flawed Where Seized Documents Only 'Pertained to' and Did Not 'Belong to' the Assessee Prior to 01.06.2015

    Four Pillar Communications Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36454 (ITAT-PUNE) · Section 153C

  3. ITAT Mumbai · 30 Jun 2025
    Mumbai ITAT Rules Addition under Section 68 Unjustified for LLP Conversion: No Unexplained Credit Attributable to Assessee

    NICAF LLP Vs ITO

    (2025) TaxCorp(LJ) 36453 (ITAT-MUMBAI) · Section 68

  4. ITAT Bangalore · 30 Jun 2025
    Bangalore ITAT Clarifies Limits of Section 80G Approval: Genuine Charitable Activity Sufficient, Surplus Utilisation Not a Ground for Rejection

    Academy of Liberal Education Regd Vs CIT(Exemptions)

    (2025) TaxCorp(LJ) 36452 (ITAT-BANGALORE) · Section 80G(5)

  5. Madras High Court · 30 Jun 2025
    Madras High Court Confirms ITAT’s Deletion of Section 68 Addition: Revenue Records and Documentary Evidence Prove Agricultural Nature of Land

    Pandit Vettrivel Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36451 (HC-MADRAS)

  6. Gujarat High Court · 30 Jun 2025
    Gujarat High Court Invalidates Reassessment for AY 2013-14: Absence of Tangible Material and Lack of Jurisdiction on Alleged Bogus Sub-Contracting and Agricultural Land Sale

    Ashok Kumar Premchandbhai Patel Vs DCIT

    (2025) TaxCorp(LJ) 36450 (HC-GUJARAT)

  7. Karnataka High Court · 01 Jul 2025
    Karnataka High Court Invalidates Assessment Order Passed After Statutory Limitation Under Section 144C(13): AO’s Delay Renders Order Void

    Himalaya Drug Company Vs The DCIT

    (2025) TaxCorp(LJ) 36449 (HC-KARNATKATA) · Section 144C(13)

  8. Chhattisgarh High Court · 30 Jun 2025
    Chhattisgarh High Court Confirms ITAT’s Quashing of Section 263 Revision: No Error or Prejudice in AO’s Order on Deductions under Sections 80IA(4) & 80G

    Vimla Infrastructure (India) Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 36448 (HC-CHHATTISGARH)

  9. Madras High Court · 01 Jul 2025
    Madras High Court Upholds Reassessment Proceedings: No Interference Warranted Where Tangible Material Exists

    Indian Syntans Investments Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36447 (HC-MADRAS)

  10. Madras High Court · 02 Jul 2025
    Madras High Court Sets Aside CIT(A) Order, Condones 7-Month Delay in Appeal Owing to Communication Lapse via Outdated Auditor Email

    Lakshmanan Murugaraj Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36446 (HC-MADRAS)

  11. ITAT Visakhapatnam · 02 Jul 2025
    Visakhapatnam ITAT Invalidates Assessment for Want of Proper 153D Approval, Finds JCIT’s Approval Mechanical and Void Ab Initio

    Bathina Kumara Swamy Reddy Vs DCIT

    (2025) TaxCorp(LJ) 36445 (ITAT-VISAKHAPATNAM) · Section 153D

  12. ITAT Bangalore · 09 Jul 2025
    Bangalore ITAT Rules Appeals Invalid Due to Improper Authorization During Liquidation; Directors Lack Legal Standing to Represent Company Under CIRP

    Karuturi Global Ltd Vs The Deputy / Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36444 (ITAT-BANGALORE)

  13. ITAT Ahmedabad · 27 Jun 2025
    Ahmedabad ITAT Declares Pre-2018 Sale of Renewable Energy Certificates as Non-Taxable Capital Receipt, Not Business Income

    Mayur Dyechem Intermediates LLP Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36443 (ITAT-AHMEDABAD)

  14. ITAT Bangalore · 27 Jun 2025
    Bangalore ITAT Dismisses Revenue’s Appeal: Delay of 100 Days in Filing Held Unjustified Due to Insufficient Cause—Administrative Workload Not a Valid Excuse

    Jayantilal Bhagwanchand Vs ITO

    (2025) TaxCorp(LJ) 36442 (ITAT-BANGALORE)

  15. ITAT Mumbai · 27 Jun 2025
    Mumbai ITAT Clarifies Marriage Gift Exemption: Timing of Credit Not Determinative Under Section 56(2)(vii)

    Dhruv Sanjay Gupta Vs Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36441 (ITAT-MUMBAI) · Section 56(2)(vii)

  16. ITAT Mumbai · 27 Jun 2025
    Mumbai ITAT Orders Re-examination of Section 194J TDS Liability on Aircraft Charter Payments; Finds Demand Based Solely on Tax Audit Report Without Proper Inquiry

    Bombay Integrated Security (India) Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36440 (ITAT-MUMBAI) · Section 194J

  17. ITAT Ahmedabad · 27 Jun 2025
    ITAT Ahmedabad Quashes Time-Barred Reassessment Notice Issued Without Proper Income Escapement Analysis Where Amount Did Not Exceed Rs. 50 Lakh

    Prakash Babulal Bhandari Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36439 (ITAT-AHMEDABAD)

  18. ITAT Mumbai · 26 Jun 2025
    ITAT Mumbai Rules Full Section 54F Deduction on LTCG from Surrender of Tenancy Rights Where Developer Paid for New Flat

    Allauddin Noormohamed Kadiwala Vs ITO

    (2025) TaxCorp(LJ) 36438 (ITAT-MUMBAI)

  19. Chhattisgarh High Court · 26 Jun 2025
    Chhattisgarh High Court Holds TCS Not Applicable on Compounding Fees Collected from Illegal Miners: No Legislative Mandate under Section 206C(1C) of the Income Tax Act

    District Mining Officer Vs The DCIT

    (2025) TaxCorp(LJ) 36437 (HC-CHHATTISGARH) · Section 206C(1C)

  20. Karnataka High Court · 26 Jun 2025
    Karnataka High Court Upholds PCIT’s Section 263 Revision: Absence of AO’s Express Finding on TDS Disallowance Justifies Intervention

    TE Connectivity India Pvt. Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35441 (HC-KARNATKATA)

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