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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 09 May 2025
    ITAT Affirms Business Expense Claim Defying Revenue’s Stance on Holding Company Status

    NDTV Networks Limited Vs DCIT

    (2025) TaxCorp(LJ) 35111 (ITAT-DELHI)

  2. ITAT Pune · 09 May 2025
    ITAT Pune Rules Ex-Gratia Termination Compensation from Pfizer is Capital in Nature, Not Taxable

    Godavari Vijay Kulkarni Vs ITO

    (2025) TaxCorp(LJ) 35110 (ITAT-PUNE)

  3. ITAT Mumbai · 08 May 2025
    Mumbai ITAT Invalidates Section 148 Notice Due to Incorrect Sanctioning Authority; Highlights Importance of Adhering to Approval Protocols

    Asha P Kedia Vs ACIT

    (2025) TaxCorp(LJ) 35107 (ITAT-MUMBAI) · Section 151(ii)

  4. Delhi High Court · 08 Apr 2025
    Delhi HC Overturns Reassessment of Ernst and Young EMEIA Services, Criticizes Revenue's Grounds for Action

    Ernst And Young Emeia Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 35103 (HC-DELHI)

  5. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Renders Favorable Decision for Kapil Dev on Exemption of One-Time Benefit; Affirms Tax Law Provisions

    Kapil Dev Nikhanj Vs ACIT

    (2025) TaxCorp(LJ) 35102 (ITAT-DELHI) · Sections 12AA, 56(2)(vii)

  6. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Rules Approval Cancellation by DGIT (Inv.) Void Ab Initio for Jurisdictional Deficiency

    Sri Krishan Educational Trust Vs Director General of Income Tax

    (2025) TaxCorp(LJ) 35101 (ITAT-DELHI) · Section 10(23C)(vi)

  7. ITAT Ahmedabad · 08 Apr 2025
    Ahmedabad ITAT Upholds PCIT’s Revisionary Powers Under Section 263 for Improper Assessment of Research and Development Deduction

    Gujarat Metal Cast Industries Private Limited Vs The Pr.CIT

    (2025) TaxCorp(LJ) 35100 (ITAT-AHMEDABAD) · Section 263

  8. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Upholds CIT(A) Order, Dismisses Revenue's Appeal on Unexplained Investment Due to Lack of Corroborative Evidence

    Glo-Tech Enterprises Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35099 (ITAT-DELHI) · Section 69

  9. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Dismisses Appeal by Insolvent Company: Emphasizes Need for Proper Authorization in Corporate Resolution Cases

    Royal Twinkle Star Club Pvt. LTD Vs DCIT

    (2025) TaxCorp(LJ) 35095 (ITAT-MUMBAI)

  10. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Clears Payments Made by New India Assurance to Agents, Rejects Bogus Allegations

    The New India Assurance Company Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35094 (ITAT-MUMBAI)

  11. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Decides in Favor of Novartis India on VRS Scheme Deductions, Clarifies Section 35DDA Applicability

    Novartis India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35093 (ITAT-MUMBAI) · Section 35DDA

  12. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Sets Aside Disputed Purchase Additions, Emphasizing Insufficient Inquiry by Lower Authorities

    Rolta India Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35092 (ITAT-MUMBAI)

  13. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Directs Re-evaluation of Trust’s 80G Registration Application, Imposes Penalty for Non-Cooperation

    N.M Shah Charitable Trust Vs CIT(E)

    (2025) TaxCorp(LJ) 35091 (ITAT-MUMBAI)

  14. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee on Expenditure Claim for Premium Paid on Redemption of OFCDs

    Skyline Mansions Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35090 (ITAT-MUMBAI) · Section 36(1)(iii)

  15. ITAT Bangalore · 30 Apr 2025
    Bangalore ITAT Approves Real Estate Developer's Appeal, Annuls Cash Receipt Addition Based on Loose Papers; Cites Supreme Court Ruling in Common Cause

    Global Star Realtors Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 35089 (ITAT-BANGALORE) · Section 69B

  16. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules on TDS Applicability for Variable Service Charges Paid to CFA by CEAT Limited

    CEAT Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35088 (ITAT-MUMBAI) · Section 194H

  17. P&H High Court · 29 Apr 2025
    Punjab and Haryana High Court Nullifies Assessment Order, Citing Abdication of Authority

    FinDoc Finvest Private Ltd Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35087 (HC-P&H)

  18. Madras High Court · 29 Apr 2025
    Madras High Court Resolves Writ Petition: Conditions for Stay Petitions Clarified Amidst Pending Appeal

    Haji I.Asarab Ali Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35086 (HC-MADRAS)

  19. Delhi High Court · 28 Apr 2025
    Lufthansa Cargo AG Secures Legal Victory in Delhi HC: Court Overturns AO’s Reduced Withholding Tax Order

    Lufthansa Cargo AG Vs ACIT

    (2025) TaxCorp(LJ) 35085 (HC-DELHI) · Section 197

  20. Delhi High Court · 28 Apr 2025
    Delhi HC Rules in Favor of Huawei Telecommunications: Refund for AY 2020-21 Cannot Be Adjusted Against Previous Demands

    Huawei Telecommunications India Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35084 (HC-DELHI)

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