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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 11 Feb 2025
    Delhi ITAT Upholds Reassessment Initiated by DRI Insights Despite Assessee's Contention

    Sanjeev Wadhwa Vs DCIT

    (2025) TaxCorp(LJ) 34824 (ITAT-DELHI)

  2. ITAT Raipur · 11 Feb 2025
    Raipur ITAT Invalidates Final Assessment Due to Lack of Mandatory Approval Under Section 153D; Draws on Precedent from Bombay HC in Akil Gulamali Somji

    NR TMT (India) Pvt. Ltd. Vs The DCIT

    (2025) TaxCorp(LJ) 34823 (ITAT-RAIPUR) · Section 153D

  3. ITAT Chennai · 12 Feb 2025
    Chennai ITAT Upholds Rejection of Assessee's Books of Accounts; Confirms Profit Estimation and Disallowances as per IT Act

    SEBCO Property Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34822 (ITAT-CHENNAI) · Section 145(3)

  4. ITAT Raipur · 12 Feb 2025
    ITAT Raipur Upholds PCIT's Revision Order Under Section 263, Affirming Authority on Unappealed Matters Affecting Revenue

    Vijay Kumar Patel Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34821 (ITAT-RAIPUR)

  5. ITAT Mumbai · 13 Feb 2025
    TDS Disallowances under Section 40(a)(ia) Deleted on Reimbursement Payments Made to CRISIL Ltd.

    CRISIL Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34820 (ITAT-MUMBAI) · Section 40(a)(ia)

  6. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Rejects Penalty under Section 270A Due to Lack of Proper Justification by the Assessing Officer

    L. Javerchand Jewellers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34819 (ITAT-BANGALORE) · Section 270A

  7. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Affirms Deletion of Revenue Adjustments and Upholds Assessee’s Deductions in Landmark Ruling

    Microland Limited Vs DCIT

    (2025) TaxCorp(LJ) 34818 (ITAT-BANGALORE) · Section 143(1)(a)

  8. ITAT Delhi · 09 Feb 2025
    SAFEMA Tribunal Affirms Non-Benami Status of Properties in Key Decision

    Ponnaganti Karunakara & Ors Vs The Initiating Officer ACIT

    (2025) TaxCorp(LJ) 34817 (ITAT-DELHI)

  9. ITAT Mumbai · 07 Feb 2025
    Mumbai ITAT Rules Maintenance and Support Services Not Taxable as Fee for Technical Services under India-Singapore DTAA

    Murex Southeast Asia Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34816 (ITAT-MUMBAI)

  10. Delhi High Court · 07 Feb 2025
    Delhi High Court Denies Validity of Successive Notices under Section 148A(b) for Income Escaped Assessment

    Capital Property Consultants Vs ACIT

    (2025) TaxCorp(LJ) 34815 (HC-DELHI) · Section 148A(b)

  11. Rajasthan High Court · 06 Feb 2025
    Rajasthan HC Affirms ITAT Decision Granting Section 80-IA Deductions for Captive Power Generation Profits

    Hindustan Zinc Ltd Vs The Commission of Income Tax

    (2025) TaxCorp(LJ) 34814 (HC-RAJASTHAN)

  12. ITAT Mumbai · 06 Feb 2025
    Differential Value in Property Transactions: ITAT Mumbai Ruling on Section 56(2)(x) Validates Allotment Letters as Binding Documents

    Balakrishna Venkapppa Bhandary Vs DCIT

    (2025) TaxCorp(LJ) 34813 (ITAT-MUMBAI) · Section 56(2)(x)

  13. ITAT Delhi · 06 Feb 2025
    Delhi ITAT Endorses 15% Income Attribution to UK-Based Travel Service Provider, Aligning with Previous Bench Rulings

    Travelport International Operations Limited Vs ACIT

    (2025) TaxCorp(LJ) 34812 (ITAT-DELHI)

  14. ITAT Mumbai · 06 Feb 2025
    Mumbai ITAT Orders Re-computation of Rental Income, Acknowledging Business Expenses

    Janak Texturisers Pvt. Ltd Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34811 (ITAT-MUMBAI) · Section 57

  15. ITAT Chennai · 06 Feb 2025
    Chennai ITAT Proposes Revenue Reassessment on Taxability of CFS Payments, Favoring Principal Classification Over Intermediary Status

    J-Ark Logistics (P) Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34810 (ITAT-CHENNAI)

  16. Bombay High Court · 06 Feb 2025
    Bombay High Court Orders Immediate Disbursement of Refunds Over 10-Year Delay Citing Procedural Inefficiencies

    GMO Emerging Markets Fund Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34809 (HC-BOMBAY)

  17. Delhi High Court · 07 Feb 2025
    Delhi HC Endorses ITAT Decision on Secondment of Employees by Samsung Korea, Upholding Taxation Principles Under India-Korea DTAA

    SAMSUNG ELECTRONICS CO. LTD Vs THE PCIT

    (2025) TaxCorp(LJ) 34808 (HC-DELHI)

  18. HP High Court · 07 Feb 2025
    Himachal Pradesh High Court Invalidates Best Judgment Assessment Due to Violation of Transfer Provisions Under Section 127

    Deluxe Enterprises Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34807 (HC-HP)

  19. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Dismisses Revenue's Tax Claims on Offshore Equipment Supply, Citing Lack of Economic Nexus

    Smiths Detection Asia Pacific Pte. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34806 (ITAT-DELHI)

  20. ITAT Mumbai · 30 Jan 2025
    Mumbai ITAT Overturns TDS Disallowance for Non-Resident Assessee; Confirms Non-Taxability of Foreign Salary Income

    Mridula Jha Jena Vs International Tax

    (2025) TaxCorp(LJ) 34805 (ITAT-MUMBAI) · Section 9(1)(ii)

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