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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 31 Mar 2025
    Implications of Delhi ITAT's Decision on Dependable Agent PE and Income Assessment under India-US DTAA

    ESM Group Inc. Vs The Dy.C.I.T

    (2025) TaxCorp(LJ) 34944 (ITAT-DELHI)

  2. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Assessment Order Under Section 143(3) r.w. Section 153A Lacks Jurisdiction Due to Absence of Incriminating Material

    Premier Marine Products Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34943 (ITAT-MUMBAI) · Sections 143(3), 153A

  3. Supreme Court · 03 Mar 2025
    Supreme Court Denies S.J. Suryah's Delay in Seeking Appeal Against Tax Prosecution Related to Evasion Charges

    S.J. Suryah Vs DCIT

    (2025) TaxCorp(LJ) 34942 (SC)

  4. Bombay High Court · 26 Mar 2025
    Voda-Essar Wins Legal Battle Over Tax Deduction Classification: Section 194C to Prevail over Section 194J

    Vodafone Essar Ltd Vs CIT

    (2025) TaxCorp(LJ) 34941 (HC-BOMBAY) · Sections 194C, 194J

  5. ITAT Chennai · 26 Mar 2025
    ITAT Chennai Rules that Bareboat Charter Hire Charges Are Not Royalty Under India-Netherlands DTAA

    Baggerwerken Decloedt En Zoon Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34940 (ITAT-CHENNAI)

  6. ITAT Chennai · 26 Mar 2025
    Chennai ITAT’s Ruling on Share Issuance Valuation Methods and Revenue Authority’s Authority Limitations

    Gateway Office Parks Private Limited Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34939 (ITAT-CHENNAI) · Section 56(2)(viib)

  7. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Compensation for Giving Up 'Right to Sue' as Capital Receipt, Exempting it from Taxation

    Shelter Developers Vs DCIT

    (2025) TaxCorp(LJ) 34938 (ITAT-MUMBAI)

  8. Bombay High Court · 15 Mar 2025
    Bombay High Court Nullifies Reassessment Proceedings Due to Change of Opinion; Emphasizes Need for Tangible Evidence

    Lupin Limited Vs Deputy Commissioner of Income Tax-3(4)

    (2025) TaxCorp(LJ) 34937 (HC-BOMBAY)

  9. Karnataka High Court · 15 Mar 2025
    Karnataka High Court Overturns Single Judge's Order on Assessee’s Interest for Delayed Refund Claim

    Subash Menon Vs The PCIT

    (2025) TaxCorp(LJ) 34936 (HC-KARNATKATA)

  10. Madras High Court · 15 Mar 2025
    Madras High Court Ruling: Lack of Tangible Evidence Nullifies CIT's Revisional Jurisdiction in Section 54F Claim

    S. Krishna Kumar Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34935 (HC-MADRAS) · Section 263

  11. Karnataka High Court · 15 Mar 2025
    Karnataka High Court Reaffirms Penalty and Prosecution Framework for Delayed Tax Returns Despite Assessee’s Contentions

    Rajkumar Agarwal Vs The ITO

    (2025) TaxCorp(LJ) 34934 (HC-KARNATKATA) · Section 278E

  12. Bombay High Court · 15 Mar 2025
    Bombay HC Rules Against ITAT's Jurisdiction in Procter & Gamble Tax Case

    Procter and Gamble Home Products Private Limited Vs Deputy Commissioner of Income-tax

    (2025) TaxCorp(LJ) 34933 (HC-BOMBAY) · Section 254(2)

  13. ITAT Delhi · 26 Mar 2025
    Delhi ITAT Affirms CIT(A) Ruling Dismissing Deemed Dividend Addition Under Section 2(22)(e) for Loans from Windlass Engineers

    Windlass Steel Crafts LLP Vs ACIT

    (2025) TaxCorp(LJ) 34932 (ITAT-DELHI)

  14. ITAT Mumbai · 26 Mar 2025
    ITAT Mumbai Dismisses Additions Made by AO on Basis of Inadequate Evidence from WhatsApp Communications

    Prashant Prakash Nilawar Vs ACIT

    (2025) TaxCorp(LJ) 34931 (ITAT-MUMBAI)

  15. ITAT Bangalore · 31 Mar 2025
    Bangalore ITAT Rules GIS Charges Not FTS Under India-UK DTAA

    Atkins Realis UK Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34930 (ITAT-BANGALORE)

  16. ITAT Mumbai · 01 Apr 2025
    ITAT Upholds Disallowance of Artificial Business Loss from Commodity Transactions, Highlights Tax Evasion Attempts

    Vision Millenium Exports P. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34929 (ITAT-MUMBAI)

  17. ITAT Mumbai · 01 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee Entitled to New Tax Regime Benefits Amid Processing Delays

    Krishna Gopal Diwvedi HUF Vs Centralized Processing Centre, Bengaluru Income Tax Department

    (2025) TaxCorp(LJ) 34928 (ITAT-MUMBAI) · Section 115BAC

  18. Delhi High Court · 01 Apr 2025
    Delhi High Court Invalidates Reassessment for AY 2009-10, Upholds Assessee's Complete Disclosure

    Maruti Suzuki India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34927 (HC-DELHI)

  19. Supreme Court · 25 Feb 2025
    Supreme Court Upholds Registration Rights under Section 12AA and Clarifies Auditor’s Responsibilities

    International Health Care Education And Research Institute Vs CIT

    (2025) TaxCorp(LJ) 34926 (SC) · Sections 10, 11, 12AA

  20. Bombay High Court · 28 Mar 2025
    Bombay High Court Invalidates ITAT's Ex-Parte Order, Upholding Natural Justice Principles in Tax Assessment

    Vijay Shrinivasrao Kulkarni Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34925 (HC-BOMBAY)

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