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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. AP High Court · 16 Jan 2025
    Telangana High Court Invalidates Late Assessment Orders, Upholding Limitation Period under Section 144C

    Rapiscan Systems Pvt. Limited Vs ADIT

    (2025) TaxCorp(LJ) 34804 (HC-AP) · Section 144C(13)

  2. ITAT Delhi · 16 Jan 2025
    Delhi ITAT Mandates Reassessment and Expenditure Allowance for Music Licensing Agreement Dispute

    Aalap Digital Music Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34803 (ITAT-DELHI)

  3. ITAT Bangalore · 16 Jan 2025
    Bangalore ITAT Rules for Foreign Tax Credit: Assessee Granted Entitlement Despite Delay in Filing Form 67

    Vivek Singhal Vs The DCIT

    (2025) TaxCorp(LJ) 34802 (ITAT-BANGALORE)

  4. ITAT Delhi · 16 Jan 2025
    Mumbai ITAT Rules Assessment Order Invalid due to Lack of Notice to Amalgamated Company Under Section 143(2)

    Union Bank of India Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34801 (ITAT-DELHI) · Section 143(2)

  5. ITAT Mumbai · 16 Jan 2025
    Quashing of Revisionary Order by Mumbai ITAT: Breach of Natural Justice in Tax Assessment Process

    Maharashtra State Electricity Distribution Co. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34800 (ITAT-MUMBAI)

  6. Supreme Court · 30 Jan 2025
    Supreme Court Upholds Revenue's Appeal on Most Favored Nation Clause Following Nestle Judgement

    Deccan Holdings B V Vs ITO

    (2025) TaxCorp(LJ) 34799 (SC)

  7. ITAT Delhi · 30 Jan 2025
    Delhi ITAT Invalidates Reassessment Order Due to Flawed Approval Process Under Section 151

    Jagbir Singh Vs ITO

    (2025) TaxCorp(LJ) 34798 (ITAT-DELHI) · Section 151

  8. ITAT Hyderabad · 10 Jan 2025
    Hyderabad ITAT Denies Hinduja National Power Additional Depreciation Claims on Power Generation Activities

    Hinduja National Power Corporation Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34797 (ITAT-HYDERABAD) · Sections 32(1)(iia), 32AC, 32AD

  9. Supreme Court · 10 Jan 2025
    Supreme Court Affirms Long-Term Capital Loss Claims Arising from Capital Reduction under the Income Tax Act

    Jupiter Capital Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34796 (SC)

  10. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Assessee's Non-Contestation on LTCG Addition, Allows 100% Payment Rate under DTVSV Act

    Umesh Navnitlal Shah HUF Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34795 (HC-BOMBAY)

  11. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Authority's Decision in Writ Jurisdiction, Allows Assessee to Pursue Normal Assessment Procedures

    Sanjay Ratra Vs ACIT

    (2025) TaxCorp(LJ) 34794 (HC-BOMBAY)

  12. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Upholds SC Lowy, Luxembourg's Entitlement to Benefits Under India-Luxembourg DTAA

    SC Lowy P.I. (LUX) S.A.R.L. Vs ACIT

    (2025) TaxCorp(LJ) 34793 (ITAT-DELHI)

  13. Madras High Court · 28 Jan 2025
    Madras High Court Nullifies Orders; Directs Revenue to Reassess Sale Value Under Section 56(2)(vii)(c) and Section 50C

    R. C. Kannan Vs The PCIT

    (2025) TaxCorp(LJ) 34792 (HC-MADRAS) · Sections 50C, 56(2)(vii)(c)

  14. ITAT Ahmedabad · 28 Jan 2025
    ITAT Confirms Penalty for Late TDS Deposit and Form Submission in Agricultural Land Transaction

    Arjanbhai Nanubhai Patel Vs ITO

    (2025) TaxCorp(LJ) 34791 (ITAT-AHMEDABAD) · Section 234E

  15. ITAT Chennai · 28 Jan 2025
    Excess Dividend Distribution Tax Refund Claim Denied: Chennai ITAT Confirms Reject of Assessee’s Application

    Tweezerman India Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34790 (ITAT-CHENNAI) · Section 115-O

  16. Bombay High Court · 28 Jan 2025
    Bombay High Court Quashes Notice Issued Under Section 148A, Critiques Revenue Officers for Non-Application of Mind

    C. C. Dangi & Associates Vs ACIT

    (2025) TaxCorp(LJ) 34789 (HC-BOMBAY) · Sections 148A, 151

  17. Delhi High Court · 28 Jan 2025
    Delhi High Court Upholds Reassessment Proceedings, Dismissing Assessee's Claims of Insufficient Time to Respond

    Abhishek Bansal Vs ITO

    (2025) TaxCorp(LJ) 34788 (HC-DELHI)

  18. Supreme Court · 27 Jan 2025
    Supreme Court Nullifies Criminal Proceedings for Late Filing of Revised Income Tax Return, Favoring Assessee

    R. P. Darrmalingam Vs ACIT

    (2025) TaxCorp(LJ) 34787 (SC)

  19. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Declares Income from Domain Name Registration Services Non-Taxable; Cites Precedent from Delhi HC Ruling

    GoDaddy.com, LLC Vs ACIT

    (2025) TaxCorp(LJ) 34786 (ITAT-DELHI)

  20. ITAT Hyderabad · 24 Jan 2025
    Assessee Denied Depreciation on Intangible Asset Due to Lack of Ownership

    Patna Bakhtiyarpur Tollway Limited Vs ACIT

    (2025) TaxCorp(LJ) 34785 (ITAT-HYDERABAD)

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