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Landmark Rulings

All landmark rulings

21,207 rulings

  1. Direct Tax ·Kerala High Court · 24 Jun 2025
    Kerala High Court Invalidates Additional Eligibility Condition Imposed by CBDT for Settlement Applications Filed Before 30 September 2021

    Aayana Charitable Trust Vs DCIT

    (2025) TaxCorp(LJ) 35434 (HC-KERALA)

  2. Direct Tax ·Karnataka High Court · 24 Jun 2025
    Karnataka High Court Directs “Nil TDS Certificate” for Flipkart Employee on FSOP Compensation, Labels Revenue’s Rejection as Illegal

    Manjeet Singh Chawla Vs CIT

    (2025) TaxCorp(LJ) 35433 (HC-KARNATKATA)

  3. Direct Tax ·ITAT Chennai · 24 Jun 2025
    ITAT Chennai Declares Second Appeal Infructuous: Dual Appeals on Same Assessment Order by Cooperative Marketing Society Dismissed

    The Arni Agri Producers Cooperative Marketing Society Ltd Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35432 (ITAT-CHENNAI)

  4. Direct Tax ·ITAT Mumbai · 24 Jun 2025
    Reassessment Order Quashed by Mumbai ITAT Due to Undated, Factually Incorrect Reasons and Non-Applicability of Section 56(2)(vii)(c) on Pre-Amendment Share Gifts

    Prema Mukesh Jhalani Vs ITO

    (2025) TaxCorp(LJ) 35431 (ITAT-MUMBAI)

  5. GST ·Allahabad High Court · 18 Jun 2025
    Allahabad High Court Declines Routine Grant of Transit Anticipatory Bail to GST Accused Proprietor Under BNSS; Emphasizes Exceptional Circumstances Requirement

    Abhishek Pathak vs. State of U.P. & 4 Ors.

    (2025) TaxCorp(IDT) 11186 (HC-ALLAHABAD)

  6. GST ·Jharkhand High Court · 18 Jun 2025
    Jharkhand High Court Orders State GST Authorities to Act Against Non-Compliant Vehicle Rental Supplier for Withholding GST, Dismisses Jurisdictional and Res Judicata Defenses

    RK Transport & Constructions Ltd vs The State of Jharkhand

    (2025) TaxCorp(IDT) 11185 (HC-JHARKHAND)

  7. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Directs Reconsideration of GST Demand: Failure to Credit Remittance from Electronic Credit Ledger in Return Mismatch Case

    Tvl. Prabha Drug House vs The Assistant Commissioner (ST) (FAC)

    (2025) TaxCorp(IDT) 11184 (HC-MADRAS)

  8. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Invalidates GST Assessment Order Issued Against Deceased Taxpayer, Mandates Reconsideration After Hearing Legal Heir

    C. Muthukarthik Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 11183 (HC-MADRAS)

  9. Direct Tax ·ITAT Mumbai · 23 Jun 2025
    Mumbai ITAT Quashes Protective Additions for Unexplained Cash Credits and Expenditure in Absence of Direct Evidence—Reiterates No Double Taxation on Same Income

    Vinay Ramanlal Shah Vs ACIT

    (2025) TaxCorp(LJ) 35430 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Ahmedabad · 23 Jun 2025
    Ahmedabad ITAT Rules in Favor of Assessee: Addition Under Section 69 for Capital Contribution Deleted for Want of Contrary Evidence as Assessee Demonstrates Loan Source Via Banking Channels

    Kalidas Jivabhai Patel Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35429 (ITAT-AHMEDABAD)

  11. Direct Tax ·ITAT Ahmedabad · 23 Jun 2025
    Ahmedabad ITAT Confirms ACIT’s Jurisdiction in Limited Scrutiny; Clarifies Excess Additions Only Partially Void Under Section 143(2)

    Rupen Marketing Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35428 (ITAT-AHMEDABAD)

  12. Direct Tax ·Madras High Court · 23 Jun 2025
    Madras High Court Confirms Invalidity of Assessment Order Issued Without Mandatory DIN, Citing Strict Adherence to CBDT Circular

    Laserwords US Inc. Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35427 (HC-MADRAS)

  13. Direct Tax ·Gujarat High Court · 23 Jun 2025
    Gujarat High Court Sets Aside CBDT’s Rejection of Condonation for Delayed Revised ITR Filing in Amalgamation Case, Orders Reconsideration

    Praveg Limited Vs Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35426 (HC-GUJARAT) · Section 119(2)(b)

  14. GST ·Karnataka High Court · 20 Jun 2025
    Karnataka High Court Quashes Central Tax Assessment Orders for FY 2017-2020, Allows Assessee to Avail Amnesty Scheme Benefits and Directs Fresh Period-wise Orders

    IBC Knowledge Park (p) Ltd vs UOI & ors

    (2025) TaxCorp(IDT) 11180 (HC-KARNATAKA)

  15. GST ·Delhi High Court · 20 Jun 2025
    Delhi High Court Restricts Pre-Deposit Demand in GST ITC Dispute for Sweetmeat Shop-Cum-Restaurant on Grounds of Duplication and Notification Compliance

    Lala Shivnath Rai Sumerchand Confectioner Private Limited Vs Additional Commissioner, CGST

    (2025) TaxCorp(IDT) 11179 (HC-DELHI)

  16. GST ·Delhi High Court · 20 Jun 2025
    Delhi High Court Directs Immediate GST Refund Release, Clarifies Section 54(11) Cannot Override Uncontested Appellate Authority Orders

    K-NXT Logisticx Pvt. Ltd. vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11178 (HC-DELHI) · Section 54(11)

  17. GST ·Delhi High Court · 20 Jun 2025
    Delhi High Court Orders Expeditious Adjudication of GSTIN Cancellation Revocation Application and Ensures Right to Personal Hearing for Exporter Facing Allegations of Wilful Suppression

    Aniankita Export Pvt. Ltd. vs. Assistant Commissioner, CGST

    (2025) TaxCorp(IDT) 11177 (HC-DELHI)

  18. GST ·Kerala High Court · 20 Jun 2025
    Kerala High Court: Revenue Cannot Deny Rectification Under Section 161 CGST Act for Errors Pointed Out Within Statutory Period Even If Formal Application Is Delayed

    Winter Wood Designers & Contractors India Pvt. Ltd Vs. The State Tax Officer & Ors

    (2025) TaxCorp(IDT) 11176 (HC-KERALA)

  19. GST ·Rajasthan High Court · 19 Jun 2025
    Rajasthan High Court Refuses Regular Bail in ₹704 Crore GST Scam: Court Cites Concealment, Absconding Attempt, and Threat to Economic Order

    Ankit Bansal Vs. Union of India through DGGI

    (2025) TaxCorp(IDT) 11171 (HC-RAJASTHAN)

  20. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Quashes Tax Order for Service Failure: Fresh Hearing Ordered as Notice Sent to Wrong Address

    P Godwin Prasanna vs UOI & ors

    (2025) TaxCorp(IDT) 11166 (HC-MADRAS)

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