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. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling on Foreign Bank Deposits, Suggests Income Already Taxed in India

    Nirmal Jethalal Modi Vs DDIT, ADIT(INV.)-2(1)

    (2025) TaxCorp(LJ) 35196 (ITAT-MUMBAI)

  2. ITAT Bangalore · 25 Apr 2025
    Bangalore ITAT Rules on Investment Allowance Eligibility for Software Development Computers

    Bosch Global Software Technologies Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35195 (ITAT-BANGALORE) · Section 32AC

  3. ITAT Mumbai · 25 Apr 2025
    Bogus Accommodation Entries: Mumbai ITAT Sets Aside Additions Based on Flawed Investigation Report

    Lube Distributing Company Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35194 (ITAT-MUMBAI)

  4. ITAT Chennai · 25 Apr 2025
    Chennai ITAT Overturns Penalty for Late Disclosure of Foreign Assets under the Black Money Act

    Palanirajan Rajarajan Vs Addl.CIT

    (2025) TaxCorp(LJ) 35193 (ITAT-CHENNAI) · Section 153C

  5. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling, Nullifies Penalty Under Black Money Act for Perceived Non-disclosure of Foreign Assets

    Sanjay Bhupatrai Shah Vs Dy. Director of Income Tax

    (2025) TaxCorp(LJ) 35192 (ITAT-MUMBAI)

  6. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Rules in Favor of Assessee for Proportionate Deduction under Section 80-IB(10)

    Aakash Nidhi Builders & Developers Vs ITO

    (2025) TaxCorp(LJ) 35189 (ITAT-MUMBAI) · Section 80-IB(10)

  7. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Invalidates Reassessment After Four-Year Period, Emphasizing Assessee’s Full Disclosure of Material Facts

    Swati Energy & Projects (P) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35188 (ITAT-MUMBAI)

  8. Madras High Court · 26 May 2025
    Madras HC Declares AO's Action as Merely a Change of Opinion: Section 148 Invocation Unwarranted Regarding Interim Dividend Exemption Under Section 10(33)

    B. Jayalakshmi Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35187 (HC-MADRAS) · Section 10(33)

  9. ITAT Mumbai · 26 May 2025
    ITAT’s Authority to Constitute Special Bench Upheld in Light of Pending High Court Cases

    J P Morgan Chase Bank Vs Jt. CIT

    (2025) TaxCorp(LJ) 35186 (ITAT-MUMBAI)

  10. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Overrules Reassessment Proceeding for Barred Limitation, Critiques Unexplained Income Addition

    Kalpana Dilip Mehta as Legal Heir of Dilip Dalpatlal Mehta Vs ACIT

    (2025) TaxCorp(LJ) 35185 (ITAT-MUMBAI) · Sections 92CA, 153

  11. Supreme Court · 23 Apr 2025
    SC Upholds Delhi HC's Ruling on Reassessment Notice Against Nokia Solutions for AY 2014-15

    Nokia Solutions and Networks India Pvt Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35181 (SC)

  12. Supreme Court · 22 Apr 2025
    SC Upholds Punjab and Haryana HC Ruling: Quashes PCIT's Revision Order Under Section 263 - Affirms AO's Investigative Findings

    V-Con Integrated Solutions Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35175 (SC)

  13. Bombay High Court · 21 Apr 2025
    Bombay High Court Emphasizes 'Forum Conveniens' in Declining Jurisdiction Over Kolkata Assessee's Petition

    Trustcap Private Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35173 (HC-BOMBAY)

  14. Supreme Court · 21 Apr 2025
    Supreme Court Directs Authorities to Investigate Cash Transactions in Property Purchases Amidst Allegations of Black Money

    B Gunashekar Vs The Correspondence, RBANMS Educational Institution

    (2025) TaxCorp(LJ) 35172 (SC)

  15. Kerala High Court · 19 Apr 2025
    Kerala High Court Upholds Assessee's Right to Interest on Refund Due to Revenue's Delay

    Satwashil Vasant Mane Vs ACIT

    (2025) TaxCorp(LJ) 35166 (HC-KERALA)

  16. Kerala High Court · 19 Apr 2025
    Kerala High Court Overturns ITAT Decision: Assessee Not Precluded from Challenging Subsequent Proceedings Despite Not Contesting Sec. 263 Order

    Malabar Institute Of Medical Sciences Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 35165 (HC-KERALA)

  17. ITAT Bangalore · 24 May 2025
    Bangalore ITAT Declares Bank of Baroda Exempt from MAT under Section 115JB, Affirming Precedent from Canara Bank Ruling

    Bank of Baroda (Erstwhile Vijaya Bank) Vs Addl. CIT

    (2025) TaxCorp(LJ) 35163 (ITAT-BANGALORE) · Section 115JB

  18. ITAT Mumbai · 24 May 2025
    Cooperative Society's Appeal Upheld: ITAT Overturns CIT(A) Ruling on Rectification Under Section 154

    Dombivali Nagari Sahakari Bank Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35162 (ITAT-MUMBAI)

  19. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Claim for Exemption on Short-Term Capital Gains from Mutual Funds Under India-Singapore DTAA

    Anushka Sanjay Shah Vs ITO

    (2025) TaxCorp(LJ) 35161 (ITAT-MUMBAI)

  20. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Rules in Favor of Assessee, Rejects AO's Inflated Sales Assessment of Rs 8.37 Cr. Based on Speculation

    Me n Moms Private Ltd Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35160 (ITAT-MUMBAI)

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.