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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. HP High Court · 19 May 2025
    Mechanical Rejection of Objections in Reassessment Proceedings Quashed by Himachal Pradesh High Court

    Neena Singh Thakur Vs Pr. Commissioner of Income Tax & Anr.

    (2025) TaxCorp(LJ) 35297 (HC-HP) · Section 148A(d)

  2. Bombay High Court · 19 May 2025
    Bombay High Court Invalidates Faceless Assessment Order Due to Denial of Effective Personal Hearing Caused by Portal Malfunction

    Enigmatic Smile Rewards Pvt Ltd Vs National Faceless Assessment Centre & Ors

    (2025) TaxCorp(LJ) 35296 (HC-BOMBAY)

  3. Delhi High Court · 19 May 2025
    Delhi High Court Invalidates Reassessment Proceedings for AY 2013-14 Due to Time-Barred Notice under Section 148

    ADM Agro Industries Latur And Vizag Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35295 (HC-DELHI)

  4. ITAT Delhi · 11 Aug 2025
    Delhi ITAT Invalidates Reassessment by Non-Jurisdictional AO in Absence of Section 127 Transfer Order

    Navita Gupta Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35293 (ITAT-DELHI) · Section 127

  5. Supreme Court · 19 May 2025
    SC Upholds Orissa HC's Decision on Unexplained Cash Deposits of Rs. 28 Lakhs

    Pankaj Gupta Vs Principal Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35292 (SC)

  6. Delhi High Court · 18 May 2025
    Delhi HC Rules Assessment Order Under Section 153A is Time-Barred Due to Invalid Information Request under India-Switzerland DTAA

    Sneh Lata Sawhney Vs The PCIT

    (2025) TaxCorp(LJ) 35291 (HC-DELHI)

  7. ITAT Pune · 21 Jul 2025
    Pune ITAT Clarifies Tax Treatment of Excess Stock: Section 115BBE Inapplicable for Declared Additional Income

    Lucky Furniture Vs ACIT

    (2025) TaxCorp(LJ) 35287 (ITAT-PUNE)

  8. Calcutta High Court · 22 May 2025
    Calcutta HC Overturns ITAT Order, Upholding AE’s Right to Procedural Fairness in Assessment Reopening

    P L Goenka Huf Vs PCIT

    (2025) TaxCorp(LJ) 35284 (HC-CALCUTTA)

  9. Delhi High Court · 15 May 2025
    PVR Ltd. Wins Landmark Case as Delhi HC Upholds Treatment of Entertainment Tax Subsidy as Capital Receipt

    PVR Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35282 (HC-DELHI)

  10. ITAT Pune · 11 Jul 2025
    Pune ITAT Overturns Penalty under Section 270A for Assessee Misled by Tax Consultant’s Malpractice

    Sachin Baban Shinde Vs ITO

    (2025) TaxCorp(LJ) 35280 (ITAT-PUNE)

  11. ITAT Hyderabad · 30 Jul 2025
    Hyderabad ITAT Upholds Exemption for Residential Property Purchase under Section 54F, Dismisses Revenue's Objections

    Narasimha Reddy Duthala Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35279 (ITAT-HYDERABAD) · Sections 54F

  12. ITAT Delhi · 14 May 2025
    Assessee Affirmed Entitled to Benefits under India-Cyprus DTAA, Exempting LTCG and Dividend Income

    Gagil FDI Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35277 (ITAT-DELHI)

  13. ITAT Ahmedabad · 20 May 2025
    Ahmedabad ITAT Affirms Addition of 'Other Material' Found in Search Under Section 153A, Clarifies Assessment Procedures for Unabated Years

    Benefit Tradelink Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35276 (ITAT-AHMEDABAD) · Section 153A

  14. MP High Court · 14 May 2025
    Madhya Pradesh HC Upholds ITAT's Ruling on Delayed Appeal, Citing Assessee's Negligence and Lack of Credible Reasons

    C.I. Builders Private Limited Vs PCIT

    (2025) TaxCorp(LJ) 35275 (HC-MP)

  15. ITAT Kolkata · 14 May 2025
    ITAT Kolkata Rules on Income Classification Under Section 80-IC: Narrow Definition of ‘Derived From’

    La Opala RG Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35272 (ITAT-KOLKATA) · Section 80IC

  16. Bombay High Court · 14 May 2025
    Bombay High Court Upholds Necessity for Exhaustion of Alternate Remedies in Tax Appeal Case of Topzone Mercantile

    Topzone Mercantile Pvt Ltd Vs The Assessment Unit IT Dept.

    (2025) TaxCorp(LJ) 35271 (HC-BOMBAY)

  17. Bombay High Court · 12 May 2025
    Viacom 18 vs. Intelsat USA: Bombay HC Declines to Decide Royalty Status, Remands for Further Analysis on Withholding Tax

    Viacom 18 Media Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35267 (HC-BOMBAY)

  18. Orissa High Court · 12 May 2025
    Orissa HC Affirms Robust Appeals Process by Relegating Petitioner to Explore Remedy Under Section 246A for Challenging Show-Cause Notice

    Rajesh Gadodia Vs ACIT

    (2025) TaxCorp(LJ) 35266 (HC-ORISSA) · Section 246A

  19. ITAT Bangalore · 12 May 2025
    Ruling on Incriminating Evidence Requirement in Tax Assessments: Bangalore ITAT Decision for AY 2013-14

    Sri Kumaraswamy Mineral Exports Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 35265 (ITAT-BANGALORE)

  20. ITAT Mumbai · 15 May 2025
    Mumbai ITAT Overturns CIT(A)’s Ruling on Bogus Purchases from Hawala Traders, Sends Back for Reevaluation for AY 2010-11

    Mahendra Hemraj Jain Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35263 (ITAT-MUMBAI)

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