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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Right to Carry Forward STCL of ₹7.41 Crores Despite Revenue's Objections

    BNS Asia Limited Vs DCIT(IT)

    (2025) TaxCorp(LJ) 35159 (ITAT-MUMBAI)

  2. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Rules Out Notional Commission Addition in Cash Deposit Dispute, Upholds Net Profit Estimation

    Rakesh Natwarlal Patel Vs Income tax Officer

    (2025) TaxCorp(LJ) 35158 (ITAT-MUMBAI)

  3. ITAT Mumbai · 21 May 2025
    Passenger Services Revenue of US Assessee Not Taxable as Fees for Technical Services in India, Rules Mumbai ITAT

    Sita Information Networking Computing USA Inc. Vs Deputy Commissioner of Income Tax (IT)

    (2025) TaxCorp(LJ) 35157 (ITAT-MUMBAI)

  4. Gujarat High Court · 17 Apr 2025
    Gujarat HC Validates Transfer of Tax Case to Central Authority for Coordinated Investigation of Related Entities

    Vishal Darshanlal Talreja Vs PCIT

    (2025) TaxCorp(LJ) 35156 (HC-GUJARAT) · Section 127

  5. ITAT Delhi · 21 May 2025
    ITAT Upholds Revenue's Appeal, Confirms Validity of Assessment under Section 148 and Section 144 r.w.s. 147 Despite Assessee's Non-Receipt of Notices

    Jai Singh Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35155 (ITAT-DELHI) · Section 148

  6. ITAT Delhi · 24 May 2025
    Delhi ITAT Rules Spousal Property Purchases Eligible for LTCG Deduction Under Section 54

    Dharam Veer Singh Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35154 (ITAT-DELHI)

  7. Supreme Court · 16 Apr 2025
    Supreme Court Upholds ITAT's Limited Remand for Investigation of Duty Drawback Claim by Maruti Suzuki India Ltd.

    Maruti Suzuki India Limited Vs The CIT

    (2025) TaxCorp(LJ) 35144 (SC)

  8. Supreme Court · 16 Apr 2025
    Supreme Court Upholds Madras High Court Ruling Denying Allowance of Cash Transactions Exceeding INR 10,000 Under Section 40A(3)

    Natesan Krishnamurthy Vs The ITO

    (2025) TaxCorp(LJ) 35143 (SC)

  9. Supreme Court · 16 Apr 2025
    SC Upholds Rajasthan HC Ruling on Reassessment Process, Denies Assessee’s SLP

    Chaturbhuj Gattani Vs ITO

    (2025) TaxCorp(LJ) 35142 (SC)

  10. ITAT Pune · 13 May 2025
    Pune ITAT Sets Aside Assessment Order Due to Invalid Notice under Section 143(2)

    Dhanottam Vasant Lonkar Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35140 (ITAT-PUNE) · Section 143(2)

  11. ITAT Delhi · 13 May 2025
    Tribunal Rules in Favor of Assessee: Upholds Reimbursement of Expenses Worth Rs 5.34 Cr.

    V & S Seair Logistics Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35139 (ITAT-DELHI)

  12. ITAT Ahmedabad · 13 May 2025
    Ahmedabad ITAT Upholds PCIT's Revisionary Order under Section 263 Due to Non-Application of Mind in Assessment

    Gujarat State Electricity Corporation Ltd Vs The Pr.CIT

    (2025) TaxCorp(LJ) 35138 (ITAT-AHMEDABAD)

  13. ITAT Mumbai · 14 Apr 2025
    Mumbai ITAT Reverses Revenue's Disallowance on Alleged Hundi Cash Loan, Defining Hundi Criteria

    Kemox Corporation Vs DCIT

    (2025) TaxCorp(LJ) 35137 (ITAT-MUMBAI) · Section 69D

  14. ITAT Mumbai · 14 Apr 2025
    ITAT - Indexed Cost of Acquisition Begins from Allotment Date, Mumbai ITAT Rules in Favor of Assessee

    Lakshminarayan Realfinvest Limited Vs DCIT

    (2025) TaxCorp(LJ) 35136 (ITAT-MUMBAI)

  15. ITAT Mumbai · 13 May 2025
    ITAT Special Bench Clarifies Tax Surcharge Calculation for Private Discretionary Trusts

    Araadhya Jain Trust Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35135 (ITAT-MUMBAI)

  16. ITAT Chennai · 13 May 2025
    Chennai ITAT Overturns CIT's Revision Order Under Section 263, Affirming AO's Compliance with ITAT Directives in Treating Technical Service Fees

    Saint Gobain India Private Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35134 (ITAT-CHENNAI)

  17. Bombay High Court · 17 Apr 2025
    Bombay HC Upholds Claim for Depreciation in Amalgamated Company, Reverses ITAT Decision on Section 72A Compliance

    Technova Imaging Systems Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35133 (HC-BOMBAY) · Section 72A

  18. Supreme Court · 12 Apr 2025
    Supreme Court Affirms Patna High Court's Decision: CIT’s Approval for Reassessment Not 'Mechanical'

    Venky Steels Pvt. Ltd Vs CIT

    (2025) TaxCorp(LJ) 35118 (SC)

  19. Supreme Court · 12 Apr 2025
    Supreme Court Upholds Delhi High Court Ruling on TDS Deduction and Charitable Trusts

    Aroh Foundation Vs CIT

    (2025) TaxCorp(LJ) 35117 (SC)

  20. ITAT Mumbai · 09 May 2025
    Penalty Under Section 271B: Mumbai ITAT Affirms Limits on Imposition Amidst Non-Compliance Dilemma

    Yogita Yashwant Baing Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35112 (ITAT-MUMBAI) · Section 271(b)

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