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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 29 Apr 2025
    Delhi ITAT Rules in Favor of Jindal Poly Films, Determining Subsidy Receivable Not Taxable as Accrued Income

    Jindal Poly Films Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35083 (ITAT-DELHI)

  2. ITAT Mumbai · 28 Apr 2025
    Mumbai ITAT Reverses ₹1 Crore Protective Addition Against Assessee, Emphasizing Lack of Substantive Evidence

    Nilesh Ramesh Toshniwal Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35082 (ITAT-MUMBAI)

  3. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Disallows Interest Deduction on Loans Diverted to Sister Concern

    Lokhandwala Kataria Construction (Pvt) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35081 (ITAT-MUMBAI)

  4. ITAT Mumbai · 02 Apr 2025
    Senior Citizen Widow’s Cash Deposits During Demonetization Found to be Justifiable, ITAT Overrules Tax Addition

    Hemlata Kamalakar Deo Vs ITO

    (2025) TaxCorp(LJ) 35080 (ITAT-MUMBAI)

  5. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Affirms Annual Value of Vacant Property as 'Nil' Due to Absence of Tenants

    Classic Mall Development Company Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35079 (ITAT-MUMBAI) · Section 23(1)(c)

  6. ITAT Mumbai · 01 May 2025
    Corporate Social Responsibility Expenses Can Attract Section 80G Deductions: Mumbai ITAT Ruling

    Strides Pharma Science Limited Vs ITO

    (2025) TaxCorp(LJ) 35078 (ITAT-MUMBAI) · Section 80G

  7. Delhi High Court · 03 May 2025
    Delhi High Court Upholds Reassessment Proceedings Based on Investigation Report Linking Assessee to Accommodation Entries

    Ganesh Ganga Insvestments Pvt Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35073 (HC-DELHI)

  8. ITAT Mumbai · 23 Apr 2025
    Mumbai ITAT Rules on Managing Director's Remuneration, Dismissing Revenue's Appeal

    Piramal Fund Management Private Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35067 (ITAT-MUMBAI) · Section 37(1)

  9. ITAT Delhi · 23 Apr 2025
    Turkish Airlines' Cargo Charges Exempt from Indian Taxation: ITAT Ruling Upholds DTAA Principles

    Turkish Airlines Inc. Vs ACIT

    (2025) TaxCorp(LJ) 35066 (ITAT-DELHI)

  10. Madras High Court · 23 Apr 2025
    Delhi HC Invalidates Reassessment Notice; Rules Assessee's Transactions Do Not Indicate Income Escapement for AY 2016-17

    Gyan Marketing Associates Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35065 (HC-MADRAS)

  11. Madras High Court · 23 Apr 2025
    Madras High Court Rules Assessee's Contribution to Approved Gratuity Fund is Tax-Deductible Over Revenue's Interpretation

    Sanmar Speciality Chemicals Limited Vs The Assistant Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 35064 (HC-MADRAS) · Section 40A(7)(b)

  12. Gujarat High Court · 22 Apr 2025
    Gujarat HC Grants Assessee Relief for Filing Belated Return for AY 2020-21 Amidst COVID-19 Challenges

    Yogesh Rasiklal Chandrani Vs CIT

    (2025) TaxCorp(LJ) 35061 (HC-GUJARAT)

  13. Rajasthan High Court · 22 Apr 2025
    Rajasthan High Court Rules Reassessment Notices Issued by Jurisdictional Assessing Officer Invalid Under Section 151A, and Allows Fresh Notices by Faceless Assessing Officer

    Sharda Devi Chhajer Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35060 (HC-RAJASTHAN) · Section 151A

  14. Bombay High Court · 22 Apr 2025
    Interim Relief Denied to Zurich Kotak General Insurance in Re-Assessment Proceedings: HC Highlights Participation and Deadline Concerns

    Zurich Kotak General Insurance Company (India) Limited Vs ACIT

    (2025) TaxCorp(LJ) 35059 (HC-BOMBAY)

  15. Bombay High Court · 16 Apr 2025
    Delayed Petitioning Affects Taxpayer’s Interim Relief in Bharti Axa Life Insurance Case

    Bharti Axa Life Insurance Company Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35055 (HC-BOMBAY)

  16. Bombay High Court · 16 Apr 2025
    Delay in Seeking Judicial Intervention in Re-assessment Matters Leads to Denial of Interim Relief

    Tomorrow Techonologies Global Innovation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35054 (HC-BOMBAY)

  17. Bombay High Court · 16 Apr 2025
    HC Denies Interim Relief Due to Delayed Writ Petition and Substantive Response to Re-Assessment Notice

    Sarita Venkat Anthati Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35053 (HC-BOMBAY)

  18. ITAT Mumbai · 19 Apr 2025
    Mumbai ITAT Quashes Revisionary Jurisdiction, Upholds AO's Plausible View on Cash Deposits

    Shashank Sunilendu Roy Vs CIT (International Taxa tion)

    (2025) TaxCorp(LJ) 35049 (ITAT-MUMBAI)

  19. Bombay High Court · 19 Apr 2025
    Bombay High Court Authorizes Assessee to Amend Petition for Comprehensive Resolution of Dispute

    DSV Air and Sea Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35047 (HC-BOMBAY)

  20. Bombay High Court · 18 Apr 2025
    Bombay High Court Disallows Assessee's Writ Petition, Emphasizes Availability of Statutory Appeal Under Section 253

    Noor Enterprises Vs The Union of India & Ors.

    (2025) TaxCorp(LJ) 35046 (HC-BOMBAY)

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