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

15,784 rulings

  1. Bombay High Court · 15 May 2025
    Bombay High Court Upholds CBDT Circular No. 5 of 2024: Revenue's Appeal Withdrawn on Low Tax Effect

    Sulzer Pumps India Limited Vs Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35262 (HC-BOMBAY)

  2. ITAT Delhi · 14 May 2025
    Delhi ITAT Set Aside Invalid Reassessment Proceedings Due to Unsigned Notice under Section 148

    Karan Anand Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35258 (ITAT-DELHI) · Section 148

  3. ITAT Mumbai · 11 Jul 2025
    Mumbai ITAT Decision: PCIT's Invocation of Section 263 Affirmed Due to Erroneous Penalty Ruling

    Anjali Neeraj Hardikar Vs PCIT

    (2025) TaxCorp(LJ) 35248 (ITAT-MUMBAI) · Section 263

  4. ITAT Mumbai · 09 May 2025
    Mumbai ITAT Rules in Favor of UK Resident Assessee on Income Classification under India-UK DTAA

    Buro Happold Limited Vs DCIT

    (2025) TaxCorp(LJ) 35247 (ITAT-MUMBAI)

  5. Delhi High Court · 08 May 2025
    Delhi High Court Overturns Assessment Order: AOC Required to Reconsider Export Claims Under Section 148A(d)

    Umesh Chandra Sharma Vs The ITO

    (2025) TaxCorp(LJ) 35242 (HC-DELHI)

  6. ITAT Ahmedabad · 08 May 2025
    ITAT Ahmedabad Upholds Assessee’s Right to Choose Tax Regime, Rules Late Filing of Form 10-IE Does Not Invalidate Claim

    Arun Gopilal Samnani Vs The ITO

    (2025) TaxCorp(LJ) 35239 (ITAT-AHMEDABAD) · Section 115BAC

  7. Chhattisgarh High Court · 06 May 2025
    Chhattisgarh High Court Overturns Section 271E Penalty: Reasonable Cause Established for Cash Loan Repayment Violation

    Kamaljeet Kaur Gill Vs The Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35230 (HC-CHHATTISGARH)

  8. Bombay High Court · 02 May 2025
    Bombay High Court Upholds Principle of Exhaustion of Alternate Remedies in Dismissing Writ Petition Against Assessment Order

    Manoj Naraindas Motwani Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35227 (HC-BOMBAY)

  9. Bombay High Court · 02 May 2025
    Bombay High Court Upholds Reassessment Proceedings Under Section 148 Based on Unexplained Loans from Offshore Entities

    Macrotech Developers Limited (Successor to Suryakrupa Construction Private Limited) Vs DCIT

    (2025) TaxCorp(LJ) 35226 (HC-BOMBAY)

  10. ITAT Delhi · 05 May 2025
    Quashing of Section 263 Revisionary Order Upheld as Erroneous and Prejudicial to Assessee's Deduction Claims

    Clix Capital Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35225 (ITAT-DELHI) · Section 263

  11. Chhattisgarh High Court · 01 May 2025
    Chhattisgarh High Court Overturns ITAT and CIT(A) Orders, Upholding Protective Additions on Unaccounted Funds

    B.L. Agrawal Vs Assistant Commissioner Of Income Tax

    (2025) TaxCorp(LJ) 35222 (HC-CHHATTISGARH)

  12. Madras High Court · 01 May 2025
    Madras HC: ‘Round-Tripping’ Allegations Warrant Reassessment — Assessee’s Non-Disclosure Justifies AO's Action Under Section 147

    Dalmia Cement (Bharat) Limited Vs The Assistant Commissioner of Income-tax

    (2025) TaxCorp(LJ) 35221 (HC-MADRAS)

  13. ITAT Bangalore · 30 Apr 2025
    Bangalore Tribunal Rules Interest Expenditure on Interest-Free Loan to Subsidiary is Tax-Deductible Under Section 36(1)(iii)

    Bangalore International Airport Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35217 (ITAT-BANGALORE) · Section 36(1)(iii)

  14. Delhi High Court · 30 Apr 2025
    Delhi High Court Upholds ITAT Ruling: No Income Earned from Sale of Fly Ash Provided by NTPC

    NTPC Vidyut Vyapar Nigam Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35213 (HC-DELHI)

  15. Bombay High Court · 29 Apr 2025
    Bombay High Court Nullifies Reassessment Notice for AY 2014-15, Citing Lack of Disclosure Allegations by Assessee

    Prithvi Apartments Co-operative Housing Society Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35212 (HC-BOMBAY)

  16. AP High Court · 30 Apr 2025
    Telangana High Court Rules in Favor of Assessee: Halts Recovery Proceedings Pending Appeal Decision on AY 2016-17

    Chidrupi Estates and Holding Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35211 (HC-AP)

  17. ITAT Bangalore · 29 Apr 2025
    Bangalore ITAT Declares CPC Intimation Invalid for AY 2020-21 Due to Invalid Return and Lack of Jurisdiction

    Mysore District Judicial Employee Credit Co-operative Society Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35209 (ITAT-BANGALORE)

  18. Delhi High Court · 28 Apr 2025
    Delhi HC Overrules Notice Issued Under Section 149(1) for AY 2018-19 Due to Limitation Expiry and Insufficient Income for Escaped Assessment

    L-1 Identity Solutions Operating Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35207 (HC-DELHI) · Section 149(1A)

  19. Madras High Court · 28 Apr 2025
    Madras HC Nullifies ITAT Ruling on Interest Tax Liability for Deposits from Directors and Shareholders

    Chandok Services Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35206 (HC-MADRAS)

  20. Madras High Court · 28 Apr 2025
    Insurance Income Computation: Madras HC Excludes Section 14A Applicability to Insurance Companies

    Cholamandalam MS General Insurance Co Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35205 (HC-MADRAS) · Section 14A

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.