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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules Against PCIT's Misinterpretation of License Fee Payments: Interest and Penalty Cannot Be Treated as Capital Expenditure

    Bharti Airtel Limited Vs Principal CIT

    (2025) TaxCorp(LJ) 34924 (ITAT-DELHI) · Section 263

  2. ITAT Chennai · 11 Mar 2025
    Chennai ITAT Rules on R&D Expenditure: Grants Normal Deduction but Denies Weighted Deduction Due to Non-Compliance with DSIR Approval

    Ashok Leyland Ltd. Vs The ACIT

    (2025) TaxCorp(LJ) 34923 (ITAT-CHENNAI) · Section 35(2AB)

  3. ITAT Pune · 11 Mar 2025
    Pune ITAT Overturns Reassessment Based on Alleged Bogus Loans, Citing Lack of Non-Disclosure by Assessee

    Manoj Madanlal Chhajed Vs ACIT

    (2025) TaxCorp(LJ) 34922 (ITAT-PUNE)

  4. ITAT Mumbai · 10 Mar 2025
    Mumbai ITAT Rules Long-Term Capital Gain on Johnson & Johnson’s Trademark Sales, Declares Section 50 Inapplicable for Pre-April 1998 Acquisitions

    Johnson & Johnson Private Limited Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34921 (ITAT-MUMBAI) · Section 50

  5. ITAT Delhi · 10 Mar 2025
    Delhi ITAT Rules on Suo Moto Disallowance for Penalty under Section 270A; Case Remitted for Fresh Adjudication

    Max Ventures Investment Holdings Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34920 (ITAT-DELHI) · Sections 14A, 270A

  6. ITAT Chennai · 10 Mar 2025
    Chennai ITAT Overturns Penalty for Non-Filing of Form 68, Upholding Assessee's Right to Immunity Under Section 270AA

    New Dawath Traders Vs The ITO

    (2025) TaxCorp(LJ) 34919 (ITAT-CHENNAI)

  7. ITAT Chennai · 11 Mar 2025
    Chennai ITAT Overturns Tax Disallowances Against Vodafone for TDS Non-Deduction on Distributor Discounts

    Vodafone Mobile Services Ltd. Vs The Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34918 (ITAT-CHENNAI) · Section 40(a)(ia)

  8. Delhi High Court · 28 Mar 2025
    Nokia Networks OY Exonerated on Permanent Establishment Grounds by Delhi HC

    Nokia Networks OY Vs The CIT

    (2025) TaxCorp(LJ) 34917 (HC-DELHI)

  9. Supreme Court · 25 Feb 2025
    Supreme Court Dismisses Review Petition by Housing & Urban Development Corporation: Tax Deduction Dispute Over Non-Performing Assets Resolved

    Housing And Urban Development Corporation Limited Vs Additional Commissioner of Income tax

    (2025) TaxCorp(LJ) 34916 (SC)

  10. ITAT Chandigarh · 28 Mar 2025
    Chandigarh ITAT Affirms AO’s Disallowance of Capital Loss, Citing Sales Comparison as Key Determinant

    Sahibzada Timber & Ply Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34915 (ITAT-CHANDIGARH)

  11. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules in Favor of Tax Exemption for Compensation Received on Land Acquisition by NHAI

    Harry Township Limited Vs ACIT

    (2025) TaxCorp(LJ) 34914 (ITAT-DELHI) · Section 10(37)

  12. Bombay High Court · 28 Mar 2025
    Tax Deductions Disallowed by Bombay HC: Assessee’s Claim Found Inconsistent with NIL Return Filing

    Imageads & Communications Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34913 (HC-BOMBAY) · Sections 198, 199

  13. ITAT Ahmedabad · 28 Mar 2025
    ITAT Ahmedabad: Reckitt Benckiser Healthcare Found Liable for Capital Gains Tax

    Reckitt Benckiser Healthcare India Private Limited Vs Dy. Commissioner of Income-tax

    (2025) TaxCorp(LJ) 34912 (ITAT-AHMEDABAD) · Section 2(19AA)(ii)&(iii)

  14. ITAT Mumbai · 28 Mar 2025
    Mumbai ITAT Overturns CIT(A)'s Ruling on Defective Income Return Declaring No Requirement for Audit Under Section 44AB

    Bellona Estate Developers Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34911 (ITAT-MUMBAI) · Section 44AB

  15. ITAT Ahmedabad · 28 Mar 2025
    ITAT Sets Aside CIT(A) Order Due to Invalid Appeal on Dual PANs

    Rapid Processors Private Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34910 (ITAT-AHMEDABAD)

  16. Bombay High Court · 28 Mar 2025
    Bombay HC Rules that Section 148 Notice Based on Search Action Lacks Jurisdiction in Assessee's Case

    Sejal Jewellary & Anr Vs Union of India & Ors.

    (2025) TaxCorp(LJ) 34909 (HC-BOMBAY) · Sections 132 , 147

  17. Karnataka High Court · 01 Apr 2025
    Karnataka High Court Upholds Single Judge's Ruling Against Extended Timeframe for Reassessment on Capital Gains Below Specified Threshold

    Sanath Kumar Murali Vs The ITO

    (2025) TaxCorp(LJ) 34908 (HC-KARNATKATA)

  18. Delhi High Court · 06 Mar 2025
    Freight Logistics Support Services Not Classified as FTS under India-US DTAA

    Expeditors International of Washington Inc Vs CIT

    (2025) TaxCorp(LJ) 34907 (HC-DELHI)

  19. Delhi High Court · 06 Mar 2025
    Delhi HC Overturns Revenue's Withholding Tax Directive for SFDC Ireland, Mandates Nil Tax Certification

    SFDC Ireland Limited Vs CIT

    (2025) TaxCorp(LJ) 34906 (HC-DELHI) · Section 197(1)

  20. Bombay High Court · 05 Mar 2025
    BCCI Reclaims Status as Tax-Exempt Entity as Bombay HC Quashes Revenue's Advisory Communication

    The Board of Control for Cricket in India Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34905 (HC-BOMBAY)

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