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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 18 Feb 2025
    Delhi ITAT Overturns Revision Order on ESOP Expenditure Claim by MakeMyTrip’s Subsidiary

    Make My Trip (India) Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34844 (ITAT-DELHI)

  2. ITAT Chennai · 18 Feb 2025
    Chennai ITAT Invalidates Double Taxation on Credit Card Expenses, Upholds Principle of Single Taxation for Assessee

    Mecca Rafeeque Ahmed Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34843 (ITAT-CHENNAI) · Section 2(24)(iv)

  3. Bombay High Court · 18 Feb 2025
    Bombay High Court Upholds ITAT Ruling: No Interest Under Section 234B on MAT Adjustments for Provision of Doubtful Debts

    Reliance Industries Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34842 (HC-BOMBAY) · Sections 234B, 234C

  4. Bombay High Court · 18 Feb 2025
    Bombay High Court Empowers Assessees with Rebate Claims under Section 87A for AY 2024-25 and Beyond

    The Chamber of Tax Consultants Vs Director General of Income Tax (systems)

    (2025) TaxCorp(LJ) 34841 (HC-BOMBAY) · Section 87A

  5. ITAT Mumbai · 01 Feb 2025
    Mumbai ITAT Rules on Capital Gains Taxation for Mauritius Resident Assessee, Upholds Exemption under India-Mauritius DTAA

    TVF Fund Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34840 (ITAT-MUMBAI)

  6. Supreme Court · 06 Feb 2025
    Supreme Court Allows Assessee's Contentions Against Delhi HC Order on Criminal Complaint Under BMA

    Sanjay Bhandari Vs INCOME TAX OFFICE

    (2025) TaxCorp(LJ) 34839 (SC) · Section 51(1)

  7. ITAT Ahmedabad · 18 Feb 2025
    Ahmedabad ITAT Partially Upholds Assessee's Appeal, Critiques Assessment Order for Misinterpretation of Facts

    Shreeji Associates Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34838 (ITAT-AHMEDABAD)

  8. ITAT Mumbai · 09 Apr 2025
    Penalty Quashed for Misinterpretation of Income Classification by Revenue

    Rothshield Insurance TPA Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34837 (ITAT-MUMBAI)

  9. ITAT Mumbai · 17 Feb 2025
    Mumbai ITAT Declares Reassessment Notice Invalid Due to Improper Authority Approval

    Davos International Fund Vs ACIT(T)-2(1)(2)

    (2025) TaxCorp(LJ) 34836 (ITAT-MUMBAI) · Section 151(ii)

  10. ITAT Mumbai · 17 Feb 2025
    Mumbai ITAT Clarifies Treatment of Rental Income for Trusts in Taxation

    Punit Deora Trust Vs Income Tax Department

    (2025) TaxCorp(LJ) 34835 (ITAT-MUMBAI)

  11. Madras High Court · 20 Feb 2025
    Madras HC Upholds Revenue's Appeal on Share Sale Profits, Designating Them as Business Income Rather than STCG

    First Choice Professional Services Private Limited Vs The CIT

    (2025) TaxCorp(LJ) 34834 (HC-MADRAS) · Section 111A

  12. Karnataka High Court · 20 Feb 2025
    Karnataka High Court Affirms ITAT’s Verdict, Rejects Revenue’s Late Show Cause Notice for Penalty Under Section 271D

    K Umesh Shetty Vs The PCIT

    (2025) TaxCorp(LJ) 34833 (HC-KARNATKATA) · Section 271D

  13. Bombay High Court · 12 Feb 2025
    Bombay High Court Upholds Constitutional Validity of Amendment to Section 17(2), Dismissing Assessee's Challenge

    All India Central Bank Officers Federation Vs Union of India

    (2025) TaxCorp(LJ) 34832 (HC-BOMBAY) · Section 17(2)

  14. ITAT Mumbai · 12 Feb 2025
    Revenue's Addition of Survey Charges and Training Centre Fees to Assessee Invalidated Due to Lack of Dependent Agent PE Status

    International Air Transport Association (CANADA) Vs ACIT

    (2025) TaxCorp(LJ) 34831 (ITAT-MUMBAI)

  15. Karnataka High Court · 21 Jan 2025
    Karnataka High Court Greenlights 'Salarpuria Touch Stone', Overturns Revenue Rejection in Industrial Park Approval

    Salarpuria Properties Pvt. Ltd Vs UNION OF INDIA

    (2025) TaxCorp(LJ) 34830 (HC-KARNATKATA)

  16. Supreme Court · 21 Jan 2025
    Supreme Court Upholds Vodafone Idea’s Rs. 1600 Crore Refund Claim, Dismisses Revenue's Delayed SLP

    Vodafone Idea Limited Vs Central Processing Centre & ORS.

    (2025) TaxCorp(LJ) 34829 (SC)

  17. ITAT Chandigarh · 12 Feb 2025
    Chandigarh ITAT Mandates Reassessment on Charitable Trust Surplus Usage Amid Scrutiny of Section 11, 12 and 13 Violations

    K.C. Social Welfare Trust Vs The ACIT

    (2025) TaxCorp(LJ) 34828 (ITAT-CHANDIGARH)

  18. ITAT Kolkata · 11 Feb 2025
    Kolkata ITAT Challenges CIT(A) Additions under Black Money Act: Assessee Cleared of Beneficial Interest in Foreign Accounts

    Anurag Kejriwal Vs ADIT

    (2025) TaxCorp(LJ) 34827 (ITAT-KOLKATA)

  19. Rajasthan High Court · 11 Feb 2025
    Rajasthan High Court Orders Timely Resolution of ITR Condonation Applications for AY 2012-13 to AY 2016-17

    Late Kanta Devi Jain, Through her Legal Heir Shri Sunil Mittal Vs PCIT

    (2025) TaxCorp(LJ) 34826 (HC-RAJASTHAN)

  20. Delhi High Court · 11 Feb 2025
    Delhi HC Upholds ITAT's Ruling Against Defective Assessment Order on Non-Existent Entity and Dismisses Revenue Appeal

    Vedanta Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34825 (HC-DELHI) · Section 292B

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