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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Bangalore · 31 Mar 2025
    Bangalore ITAT Remands Case to AO for Verification of Member Details in Cash Deposits by Credit Cooperative Society

    Bahubali Minority Credit Co-op. Society Koppal Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34964 (ITAT-BANGALORE)

  2. ITAT Bangalore · 20 Mar 2025
    Bangalore ITAT Upholds CIT(A) Decision, Dismissing AO’s Addition of Unexplained Cash Credits Due to Demonetization Sales

    Aura Jewels Vs The Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34963 (ITAT-BANGALORE)

  3. ITAT Kolkata · 20 Mar 2025
    Kolkata ITAT Rules in Favor of Cooperative Agricultural Society, Upholding Deduction Under Section 80P(2)(a)(i)

    Gobindapur Panchpota Samabay Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34962 (ITAT-KOLKATA)

  4. ITAT Delhi · 19 Mar 2025
    Delhi ITAT Overturns Rs. 88.17 Lakh Penalty Imposed Under Section 270A, Declaring Proceedings Invalid Due to Non-Compliance

    Bishamber Dayal Vs ITO

    (2025) TaxCorp(LJ) 34961 (ITAT-DELHI)

  5. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Bombay HC Ruling on Reassessments Linked to Shah Commission Report

    Venture Real Estate & Anr Vs ACIT

    (2025) TaxCorp(LJ) 34960 (SC)

  6. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Gujarat HC Ruling on AO’s Satisfaction Note, Clarifying Legal Communication Requirements under Section 148

    Rameshkumar Tulidas Kaneriya Vs ACIT

    (2025) TaxCorp(LJ) 34959 (SC)

  7. ITAT Mumbai · 06 Mar 2025
    Mumbai ITAT Annuls Re-Assessment Proceedings Against Shah Rukh Khan, Citing Lack of New Evidence

    Shah Rukh khan Vs DCIT

    (2025) TaxCorp(LJ) 34958 (ITAT-MUMBAI)

  8. ITAT Chennai · 06 Mar 2025
    ITAT - Chennai ITAT Upholds Tax Liability on Freight Payments to Foreign Shipping Companies During Break Bulk Operations

    OPG Power Generation Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34957 (ITAT-CHENNAI)

  9. ITAT Chennai · 18 Mar 2025
    Chennai ITAT Allows New Deduction Claim Under Section 80-IA in Pursuant to Section 153A/153C Notice

    JSR Infra – Developers Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34956 (ITAT-CHENNAI) · Sections 153A, 153C

  10. Delhi High Court · 18 Mar 2025
    Employee Shielded from Employer's Default: Delhi HC Quashes Revenue Demand Notices

    Latha Viswanathan Vs ACIT

    (2025) TaxCorp(LJ) 34955 (HC-DELHI)

  11. ITAT Mumbai · 18 Mar 2025
    National Stock Exchange v. AO: Mumbai ITAT Overturns Disallowance Under Section 14A

    National Stock Exchange of India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34954 (ITAT-MUMBAI) · Section 14A

  12. Delhi High Court · 19 Mar 2025
    Delhi HC Rules Cross Objections in Section 260A Appeals Not Maintainable, Upholds Revenue's Position

    Nagar Dairy Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34953 (HC-DELHI)

  13. Delhi High Court · 04 Mar 2025
    Delhi HC Overturns ITAT Ruling: Bad Debt Write-off by Guarantor Not Justified

    WGF Financial Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34952 (HC-DELHI)

  14. ITAT Ahmedabad · 19 Mar 2025
    Ahmedabad ITAT Overturns PCIT's Section 263 Revision Order on Depreciation Claims, Upholding Assessee’s Entitlement

    Suzuki Motor Gujarat Pvt Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34951 (ITAT-AHMEDABAD)

  15. ITAT Delhi · 20 Mar 2025
    Delhi ITAT Upholds CIT(A)'s Decision, Affirms No Double Taxation on Mobilization Advances Adjusted Against Subsequent AY Receipts

    TRG-JKS Joint Venture Vs ITO

    (2025) TaxCorp(LJ) 34950 (ITAT-DELHI)

  16. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Rules on Bad Debt Provisions and Leave Encashment, Partially Upholding Assessee’s Appeal

    Thomson Press India Ltd Vs ITO

    (2025) TaxCorp(LJ) 34949 (ITAT-DELHI) · Section 36(1)(vii)

  17. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Overturns Section 263 Revision Order: Holding Company and Subsidiary Share Issuance Excluded from Section 56(2)(viib) Taxation

    Oyo Hotels & Homes Pvt.Ltd Vs Pr.CIT-7

    (2025) TaxCorp(LJ) 34948 (ITAT-DELHI) · Section 56(2)(viib)

  18. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Upholds Revenue's Addition under Section 68 in Unsecured Loan Case; Remands for Further Examination

    Titan Projects Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34947 (ITAT-DELHI) · Section 68

  19. Bombay High Court · 31 Mar 2025
    Bombay High Court Rules Against Revenue's Adjustments, Upholds Assessee's Right to Refund and Interest

    Laqshya Media Limited Vs ACIT

    (2025) TaxCorp(LJ) 34946 (HC-BOMBAY)

  20. ITAT Mumbai · 31 Mar 2025
    Mumbai ITAT Exempts Aditya Birla Education Trust from "Specified Person" Definition, Overturns AO's Disallowance of Interest and Lease Expenses

    Vaibhav Medical and Education Foundation Vs ITO (Exemption)–2(4)

    (2025) TaxCorp(LJ) 34945 (ITAT-MUMBAI)

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