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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Kolkata · 20 Feb 2025
    Kolkata ITAT Rules Out Addition Under Section 56(2)(x), Citing Legislative Timeliness for Assessment Year 2013-14

    Kajari Banerjee Vs ITO

    (2025) TaxCorp(LJ) 34864 (ITAT-KOLKATA) · Section 56(2)(x)

  2. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds Assessee's Tax Settlements under DTVSV, 2024, Rejects Revenue Appeals on Interest Additions of ₹50.24 Cr

    Priya Hiranandani Vs ITO

    (2025) TaxCorp(LJ) 34863 (ITAT-MUMBAI)

  3. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds CIT(A)’s Order, Dismisses Revenue’s Appeal Against Ambuja Cement for Non-Leviability of Penalty on Income Reporting

    Ambuja Cements Ltd. Vs Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34862 (ITAT-MUMBAI) · Section 271(1)(c)

  4. Delhi High Court · 31 Jan 2025
    Remfry & Sagar Vs PCIT

    Remfry & Sagar Vs PCIT

    (2025) TaxCorp(LJ) 34861 (HC-DELHI)

  5. Delhi High Court · 01 Feb 2025
    Court Overrules CBDT Circular Limiting Refund Petitions – Sun Pharma Gains Significant Legal Victory

    Sun Pharmaceutical Industries Ltd Vs ITO

    (2025) TaxCorp(LJ) 34860 (HC-DELHI)

  6. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Rules in Favor of Assessee on Deduction Eligibility for Securitization Income Under Section 36(1)(viii)

    HDFC Bank Ltd. Vs Addl.CIT/ACIT/DCIT

    (2025) TaxCorp(LJ) 34859 (ITAT-MUMBAI)

  7. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds Assessee's Appeal, Nullifies Section 69 Addition for Alleged Bogus Share Purchases

    Sandeep Agarwal Vs DCIT

    (2025) TaxCorp(LJ) 34858 (ITAT-MUMBAI)

  8. ITAT Mumbai · 04 Feb 2025
    Tribunal Overturns Tax Reassessment for Non-existent Capital Gains Due to Missing Accounts

    Vimladevi Parasmal Jain Vs ITO

    (2025) TaxCorp(LJ) 34857 (ITAT-MUMBAI) · Section 68

  9. ITAT Chennai · 20 Feb 2025
    Chennai ITAT Dismisses Penalty Under Section 271D; Rules Section 269SS Does Not Apply to Brokers or Agents

    R. Anbuvelrajan Vs The Addl.CIT

    (2025) TaxCorp(LJ) 34856 (ITAT-CHENNAI) · Sections 269SS, 271D

  10. ITAT Nagpur · 20 Feb 2025
    Dismantling Revenue’s Appeal: ITAT Nagpur Upholds CIT(A) Order on Reassessment Validity

    Karan Kothari Jewellers Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34855 (ITAT-NAGPUR)

  11. Bombay High Court · 20 Feb 2025
    Unlawful Reassessment Notice Quashed by Bombay HC for Non-Existent Entity Post-Merger

    City Corporation Limited Vs ACIT

    (2025) TaxCorp(LJ) 34854 (HC-BOMBAY)

  12. ITAT Bangalore · 20 Feb 2025
    Bangalore ITAT Remits Matter to CIT(A) Declaring Dismissal Unsustainable Due to Exempt Income of Assessee

    Srirampura Prathamika Krishi Pathina Sahakara Sangha Limited Vs ITO

    (2025) TaxCorp(LJ) 34853 (ITAT-BANGALORE) · Section 249(4)

  13. ITAT Mumbai · 01 Feb 2025
    Mumbai ITAT Rules in Favor of Assessees by Allowing Appeal Against CIT(A) on Accumulated Income Utilization under Section 11

    Asia Society India Centre Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34852 (ITAT-MUMBAI) · Sections 11(3)(a), 11(3)(i)

  14. ITAT Delhi · 20 Feb 2025
    Delhi ITAT Upholds Taxability of Interest on Enhanced Compensation Under Section 56(2)(viii)

    Kanta Rani Yadav Vs The P.C.I.T

    (2025) TaxCorp(LJ) 34851 (ITAT-DELHI) · Sections 56(2)(viii), 145B(1), 263

  15. ITAT Surat · 20 Feb 2025
    Surat ITAT Affirms CIT(A) Penalty Order for Non-Compliance with Audit Requirements Under Section 271B

    Pristine Jewellery Vs The ITO

    (2025) TaxCorp(LJ) 34850 (ITAT-SURAT) · Section 271B, 273B

  16. Karnataka High Court · 20 Feb 2025
    Karnataka High Court Upholds Tax Obligations for Assessee, Denies Relief for TDS Non-Deduction on Sale Consideration Paid to BDA

    Basavaraj Gurusiddappa Sindhur Vs ACIT

    (2025) TaxCorp(LJ) 34849 (HC-KARNATKATA) · Section 194IA

  17. Gujarat High Court · 01 Feb 2025
    Gujarat High Court Upholds Settlement Commission’s Ruling on Undisclosed Income, Affirms No Ground for Revenue’s Intervention

    Navinchandra Dalpatlal Mehta & Anr Vs CIT

    (2025) TaxCorp(LJ) 34848 (HC-GUJARAT)

  18. Karnataka High Court · 20 Feb 2025
    Karnataka HC Affirms Legal Standpoint on Continuation of Proceedings Against Deceased Assessee's Representatives

    Preethi V Vs The ITO

    (2025) TaxCorp(LJ) 34847 (HC-KARNATKATA)

  19. ITAT Mumbai · 29 Jan 2025
    Mumbai ITAT Rules Against Revenue's Appeal, Upholding Interest Expenditure Deduction for Business Advances

    T Bhimjyani Realty Private Ltd Vs Asst.CIT

    (2025) TaxCorp(LJ) 34846 (ITAT-MUMBAI) · Section 36(1)(iii)

  20. ITAT Chennai · 09 Apr 2025
    Chennai ITAT Affirms Assessee’s Rights Under Section 12AB for Educational Trust Registration

    ARREDS Trust Vs CIT(Exemption)

    (2025) TaxCorp(LJ) 34845 (ITAT-CHENNAI) · Section 12AB

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