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Landmark Rulings

All landmark rulings

21,193 rulings

  1. Direct Tax ·ITAT Mumbai · 04 Jul 2025
    Mumbai ITAT Affirms Disallowance of Loan Interest Deduction Where Interest Charged to Related Parties Was Below Arm’s Length Rate

    Jackie Mahesh Vora Vs ACIT

    (2025) TaxCorp(LJ) 36465 (ITAT-MUMBAI)

  2. GST ·AAR · 02 Jul 2025
    Kerala AAR Decides GST Not Applicable on Refund from Pre-GST Lease Cancellation, Holds Refund Not a Supply Under Section 7 of CGST Act

    In the matter of Indian Institute of Information Technology and Management

    (2025) TaxCorp(IDT) 11237 (AAR)

  3. GST ·Allahabad High Court · 28 Jun 2025
    Allahabad High Court Nullifies Detention of Petroleum Dispensing Machines Due to Valid Stock Transfer and Subsequent E-Way Bill Production

    T.K. Printers vs. Additional Commissioner

    (2025) TaxCorp(IDT) 11236 (HC-ALLAHABAD)

  4. Direct Tax ·Madras High Court · 03 Jul 2025
    Madras High Court Rebukes Revenue, Orders Swift Refund with Interest and Halts Recovery Against Greaves Electric After 20% Tax Deposit Compliance

    Greaves Electric Mobility Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36464 (HC-MADRAS)

  5. Direct Tax ·Gujarat High Court · 03 Jul 2025
    Gujarat High Court Sets Aside Revenue’s Rejection of Delay Condonation, Orders Reconsideration for Refund Claim Owing to Medical Hardship and Procedural Lapse

    Monica Elande Vs CIT

    (2025) TaxCorp(LJ) 36463 (HC-GUJARAT)

  6. Direct Tax ·Bombay High Court · 03 Jul 2025
    Bombay High Court Invalidates Section 148 Notice: Reassessment Proceedings Held Impermissible as Mere Change of Opinion in Absence of Non-disclosure by Trust

    Symbiosis Open Education Society Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36462 (HC-BOMBAY) · Section 147

  7. Direct Tax ·ITAT Delhi · 03 Jul 2025
    Delhi ITAT Affirms Capital Gains Tax Exemption for Mauritius-Based Essar Com on Vodafone Essar Share Sale, Finds No Evidence of Sham Arrangement

    Essar Com Limited Vs ACIT

    (2025) TaxCorp(LJ) 36461 (ITAT-DELHI)

  8. Direct Tax ·ITAT Bangalore · 03 Jul 2025
    Bangalore ITAT Quashes Penalties Under Sections 271(1)(c) and 271B Against Charitable Trust After Denial of Exemption under Sections 11 and 12

    Dakshina Kannada Nirmithi Kendra Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36460 (ITAT-BANGALORE) · Sections 271(1)(c), 271B

  9. GST ·Kerala High Court · 01 Jul 2025
    Kerala High Court Nullifies Vehicle Confiscation for Improper Notice: WhatsApp Communication Ruled Invalid for Service under GST Act

    Mathai M.V. vs. The Senior Enforcement Officer

    (2025) TaxCorp(IDT) 11231 (HC-KERALA)

  10. GST ·Madras High Court · 28 Jun 2025
    Madras High Court Orders Revival of Cancelled GST Registration Beyond Statutory Deadline Owing to Genuine Hardships; Prescribes Stringent Compliance Conditions

    Vamana Extrusions Pvt. Ltd. vs The Superintendent

    (2025) TaxCorp(IDT) 11230 (HC-MADRAS)

  11. GST ·Kerala High Court · 28 Jun 2025
    Kerala High Court Orders Reconsideration of ITC Denial Where Suppliers Became Non-Traceable, Directs Compliance with Documentary Requirements

    Hercules Automobiles International Pvt Ltd vs Union of India & Ors

    (2025) TaxCorp(IDT) 11229 (HC-KERALA)

  12. GST ·Madras High Court · 28 Jun 2025
    Madras High Court Quashes GST Rectification Order for Breach of Natural Justice and Failure to Grant Personal Hearing

    KR Agencies Vs. The The State Tax Officer (ST)

    (2025) TaxCorp(IDT) 11228 (HC-MADRAS)

  13. Direct Tax ·Madras High Court · 02 Jul 2025
    Madras High Court Voids Section 148A Notices Issued by Jurisdictional Officer, Mandates Strict Adherence to Faceless Scheme

    TVS Credit Services Limited Vs DCIT

    (2025) TaxCorp(LJ) 36459 (HC-MADRAS)

  14. Direct Tax ·ITAT Mumbai · 02 Jul 2025
    Mumbai ITAT Upholds Tata Sons’ Right to Section 115BBA Benefit Despite Dispute on Form 10-IC E-Filing Authentication

    Tata Sons Pvt. Ltd Vs ACIT-2(3)(1)

    (2025) TaxCorp(LJ) 36458 (ITAT-MUMBAI) · Section 115BBA

  15. Direct Tax ·ITAT Bangalore · 02 Jul 2025
    Bangalore ITAT Rules: Sale of Embedded Software and Hardware Support Not Taxable as Royalty or FTS under India-Ireland DTAA

    Arista Networks Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36457 (ITAT-BANGALORE)

  16. GST ·Delhi High Court · 30 Jun 2025
    Delhi High Court Invalidates Negative Blocking of Electronic Credit Ledger, Citing Best Corp Science Ruling; Partial Relief Granted to Taxpayer

    Kings Security Guard Services Pvt. Ltd. vs. Deputy Director DGGI

    (2025) TaxCorp(IDT) 11223 (HC-DELHI)

  17. GST ·Bombay High Court · 30 Jun 2025
    Bombay High Court Nullifies Direct Service of GST Recovery Notice to Bank Branch Manager; Mandates Adherence to Section 79(1)(c) Procedure

    Galaxy International vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11222 (HC-BOMBAY)

  18. GST ·Orissa High Court · 30 Jun 2025
    Orissa High Court Upholds Fresh Scrutiny and Re-Interview by Reconstituted GSTAT Selection Committee Following IB Inputs

    Pranaya Kishore Harichandan vs Union of India and Others

    (2025) TaxCorp(IDT) 11221 (HC-ORISSA)

  19. Direct Tax ·ITAT Mumbai · 01 Jul 2025
    Mumbai ITAT Confirms Allowability of ‘Downside on Sale of Flats’ as Business Expenditure: Transactions with Developer Held Genuine under Section 69C

    Scal Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 36456 (ITAT-MUMBAI) · Section 69C

  20. Direct Tax ·ITAT Delhi · 01 Jul 2025
    Delhi ITAT Affirms Revenue Nature of Amritsar Project Loss Post-Compromise Deed, Allows Deduction in AY 2012-13

    Sourya Towers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36455 (ITAT-DELHI)

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