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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Bombay High Court · 16 Apr 2025
    Bombay HC Strikes Down Reassessment Notice, Upholding Assessee's Disclosure of Material Facts in Section 10AA Deductions

    Genesys International Corp. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35045 (HC-BOMBAY)

  2. Bombay High Court · 16 Apr 2025
    Bombay HC Denies Unconditional Stay on Tax Demand, Affirms Conditions Imposed by Tax Authorities

    Promod India Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35044 (HC-BOMBAY)

  3. Jharkhand High Court · 16 Apr 2025
    Jharkhand High Court Upholds Co-Ordinate Bench Ruling, Dismisses Review Petition by Jharkhand State Cricket Association

    Jharkhand State Cricket Association Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35043 (HC-JHARKHAND)

  4. ITAT Delhi · 18 Apr 2025
    Decision on Invalid Reassessment Due to Non-Compliance with Updated Provisions

    Mukesh Khurana Vs DCIT, ACIT

    (2025) TaxCorp(LJ) 35042 (ITAT-DELHI) · Section 147

  5. ITAT Cochin · 18 Apr 2025
    Cochin ITAT Rules Section 50 Inapplicable; Affirms Capital Gains Assessment Under Section 45(4)

    PVR Tourist Home Vs ACIT

    (2025) TaxCorp(LJ) 35041 (ITAT-COCHIN) · Section 45(4)

  6. ITAT Hyderabad · 18 Apr 2025
    Hyderabad ITAT Reaffirms Validity of Directors' Bonus Payments Under Section 36(1)(ii)

    Rohini Minerals Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 35040 (ITAT-HYDERABAD) · Section 36(1)(ii)

  7. ITAT Delhi · 18 Apr 2025
    Delhi ITAT Invalidates Reassessment Orders for AYs 2013-14, 2016-17, and Assessment Order for AY 2018-19 Due to Nullified Tax Liabilities Post-IBC Resolution Plan Approval

    Jasrati Education Solutions Ltd Vs National Faceless Assessment Centre

    (2025) TaxCorp(LJ) 35039 (ITAT-DELHI)

  8. ITAT Mumbai · 17 Apr 2025
    Mumbai ITAT Rules in Favor of Growmore Leasing, Rejects Revenue's Dividend and Interest Additions

    Growmore Leasing & Investment Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35038 (ITAT-MUMBAI)

  9. ITAT Bangalore · 17 Apr 2025
    Bangalore ITAT Condones Over 1200 Days Delay for Appeal, Sets Terms for Rehearing by NFAC

    Schneider Electric IT Business India Pvt. Ltd Vs The JCIT

    (2025) TaxCorp(LJ) 35037 (ITAT-BANGALORE)

  10. ITAT Mumbai · 17 Apr 2025
    Dilemma Over Claim Pay Out Provisions: Mumbai ITAT Clarifies Deduction Criteria

    Credit Guarantee Fund For Micro Units Vs NFAC (Deputy Commissioner of Income Tax 23(1), Mumbai)

    (2025) TaxCorp(LJ) 35036 (ITAT-MUMBAI)

  11. Gauhati High Court · 12 Apr 2025
    Gauhati HC Upholds Capital Nature of Excise Duty Exemption for Greenply Industries under Industrial Policy

    Greenply Industries Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35032 (HC-GAUHATI)

  12. Bombay High Court · 22 Mar 2025
    Bombay High Court Permits Revenue Assessment While Protecting Assessees from Unauthorized Orders

    Mythri Movie Makers Mumbai Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35028 (HC-BOMBAY)

  13. Delhi High Court · 22 Mar 2025
    Delhi HC Endorses ITAT and CIT(A) Ruling Affirming Exemption for Indian Broadcasting Foundation under Section 11 and 12, Concluding No Violation of Investment Regulations

    Indian Broadcasting Foundation Vs CIT

    (2025) TaxCorp(LJ) 35027 (HC-DELHI) · Sections 11, 12

  14. ITAT Delhi · 14 Apr 2025
    Delhi ITAT Declares Assessment Order Null and Void Due to Lack of Jurisdiction in AY 2011-12

    Vee Gee Industrial Enterprises Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35026 (ITAT-DELHI)

  15. ITAT Jaipur · 14 Apr 2025
    Jaipur ITAT Grants Assessee Access to Vivad Se Vishwas Scheme 2024 in Light of Revenue's Technical Glitches

    Vimal Kumar Garg Vs The ITO

    (2025) TaxCorp(LJ) 35025 (ITAT-JAIPUR)

  16. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Affirms Appeal Rights on Prima Facie Adjustments Under Section 143(1) in Housing Finance Company Case

    Aditya Birla Housing Finance Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35022 (ITAT-MUMBAI) · Section 143(1)

  17. ITAT Bangalore · 11 Apr 2025
    Bangalore ITAT Affirms Assessee’s Entitlement to Foreign Tax Credit for UK Salary Taxes Despite Procedural Lapses

    Madan Kumar Sivinigari Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35021 (ITAT-BANGALORE)

  18. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT’s Ruling on Taxability of Commission Income: Only Real Profits Subject to Taxation

    Vasant Nivrutti Zimur Vs ITO

    (2025) TaxCorp(LJ) 35020 (ITAT-MUMBAI)

  19. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Dissolves CIT(A) Ruling on Section 14A Disallowance, Highlighting Necessity of Assessing Revised Claims

    NSE Clearing Limited Vs DCIT

    (2025) TaxCorp(LJ) 35019 (ITAT-MUMBAI) · Section 14A

  20. ITAT Delhi · 11 Apr 2025
    Delhi ITAT Rules in Favor of Assessee, Mandating Credit of Advance Tax in AY 2018-19 Due to Unique Circumstances

    Marguerite Lasusa Chawla Vs ACIT

    (2025) TaxCorp(LJ) 35018 (ITAT-DELHI)

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