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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Karnataka High Court · 03 Mar 2025
    Karnataka HC Upholds Flipkart's Claim for Nil TDS Certificate, Dismisses Revenue's Appeal

    Flipkart Internet Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34904 (HC-KARNATKATA)

  2. ITAT Ahmedabad · 03 Mar 2025
    Ahmedabad ITAT Affirms Deductibility of Service Tax Payment by Assessee to Max Life under Section 37

    Axis Bank Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34903 (ITAT-AHMEDABAD)

  3. Karnataka High Court · 03 Mar 2025
    Karnataka HC Upholds ITAT Ruling: Payments for Advertisement and Rent to Non-Residents Not 'Royalty' Under India-USA DTAA

    Urban Ladder Home Décor Solutions Pvt. Ltd Vs CIT

    (2025) TaxCorp(LJ) 34902 (HC-KARNATKATA)

  4. Delhi High Court · 03 Mar 2025
    Delhi High Court Upholds Revenue's Appeal, Citing Justified Invocation of Section 263 Against Tax Deduction Under Section 80IA

    Celebi Delhi Cargo Management India Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34901 (HC-DELHI) · Sections 80IA, 263

  5. ITAT Mumbai · 03 Mar 2025
    Mumbai ITAT Quashes Assessment Orders for AY 2018-19 Due to Lack of Valid Jurisdiction Under Black Money Act

    Anandi Kaushik Laijawala Vs Dy. Director of Income Tax

    (2025) TaxCorp(LJ) 34900 (ITAT-MUMBAI)

  6. Bombay High Court · 03 Mar 2025
    Bombay High Court Declares Revenue's Assessment of Amalgamating Companies Void Ab Initio: A Landmark Ruling on Amalgamation Awareness and Tax Assessment Validity

    Reliance Industries Limited Vs The Commissioner of Income tax

    (2025) TaxCorp(LJ) 34899 (HC-BOMBAY) · Section 143(3)

  7. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Upholds Assessee's Position, Rejects Revenue’s Addition of Rs. 1.01 Crore Due to Stock Valuation Discrepancy in Tally Software

    Ramakrishna Poultry P. Ltd. Vs The ACIT

    (2025) TaxCorp(LJ) 34898 (ITAT-CHENNAI)

  8. ITAT Chandigarh · 04 Mar 2025
    Chandigarh ITAT Exempts Assessee from Penalty Under Section 271(1)(c); Lacks Evidence of Concealment or Inaccurate Income Disclosure

    Silver Oaks Township Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34897 (ITAT-CHANDIGARH) · Section 271(1)(c)

  9. ITAT Delhi · 04 Mar 2025
    Delhi ITAT Rules on Jurisdiction Limits of CIT(A) under Section 251 Amidst Quash of Section 201 Order

    Emaar India Limited Vs DCIT

    (2025) TaxCorp(LJ) 34896 (ITAT-DELHI) · Section 201

  10. ITAT Ahmedabad · 04 Mar 2025
    Ahmedabad ITAT Overturns Revenue's Additions Under Section 69A for Cash Deposits During Demonetisation

    Bhanumati Michael Scribe Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34895 (ITAT-AHMEDABAD) · Section 69A

  11. Delhi High Court · 04 Mar 2025
    Delhi HC Upholds Reassessment of NDTV India’s Income for AY 2008-09: Legal Grounds Established in Earlier SC Ruling

    New Delhi Television Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34894 (HC-DELHI)

  12. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Denies Deduction Claim for Overseas Taxes Under Section 37(1), Upholding Clear Statutory Restrictions

    Zoho Corporation Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34893 (ITAT-CHENNAI) · Section 37(1)

  13. Supreme Court · 13 Feb 2025
    Supreme Court Upholds Penalty on Assessee for Undisclosed Income; Clarifies Scope of ‘Found in Course of Search’

    K. Krishnamurthy Vs The DCIT

    (2025) TaxCorp(LJ) 34892 (SC) · Section 271AAA(1)

  14. Madras High Court · 05 Mar 2025
    Madras High Court Affirms Quash of Assessment Orders under Section 153C for Lack of Satisfactory Note by Assessing Officer

    SRM Systems and Software Pvt Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34891 (HC-MADRAS)

  15. Delhi High Court · 05 Mar 2025
    Delhi High Court Declares Lack of Jurisdiction for Revenue Appeal Arising from Amritsar Assessment

    Chemester Food Industries Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34890 (HC-DELHI)

  16. ITAT Hyderabad · 06 Mar 2025
    Late Submission of Form 10-IC for AY 2021-22 Recognized for AY 2022-23 and Subsequent Assessment Years

    Sandor Medicaids Private Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34889 (ITAT-HYDERABAD) · Section 115BAA

  17. ITAT Chennai · 01 Apr 2025
    Chennai ITAT Overturns AO's Addition Under Section 68, Upholds Taxpayer's Evidence on Deposited SBNs during Demonetization

    Ayyan Fire Works-Factory Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34888 (ITAT-CHENNAI) · Section 68

  18. ITAT Chennai · 27 Feb 2025
    Chennai ITAT Rules on Assessee’s Appeal, Deleting Penalty Levied Under Section 271AAB

    Future Gaming and Hotel Services Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34887 (ITAT-CHENNAI)

  19. ITAT Kolkata · 27 Feb 2025
    Kolkata ITAT Rules on Inapplicability of Section 2(22)(e) for Regular Transactions with Subsidiaries

    Merino Industries Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34886 (ITAT-KOLKATA) · Section 2(22)(e)

  20. Delhi High Court · 27 Feb 2025
    Delhi HC Invalidates Reassessment Notice for AY 2013-14 Due to Exceeding Limitation Period

    Ram Balram Buildhome Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34885 (HC-DELHI)

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