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Landmark Rulings

All landmark rulings

21,682 rulings

  1. Direct Tax ·ITAT Mumbai · 19 Aug 2026
    Mumbai ITAT Clarifies Taxability of Ind AS Accounting Entries: Aditya Birla Real Estate Prevails on Security Deposits, Royalty, Grants, and Borrowing Costs Adjustments

    Aditya Birla Real Estate Limited (Formerly Known As Century Textiles And Industries Limited) Vs CIT

    (2026) TaxCorp(LJ) 38538 (ITAT-MUMBAI)

  2. Direct Tax ·Supreme Court · 19 Aug 2026
    Supreme Court Upholds Delhi HC Ruling: Subscription Fees for E-Magazines Not Taxable as Fee for Technical Services under Section 9(1)(vii) – Standardized Access Excluded

    Springer Nature Customer Service Centre Vs The CIT

    (2026) TaxCorp(LJ) 38537 (SC)

  3. Direct Tax ·ITAT Mumbai · 19 Aug 2026
    Mumbai ITAT Remands DDT vs DTAA Rate Dispute to CIT(A) in Light of SC Advisory Despite Favorable Bombay HC Ruling

    Interactive Television Private Limited Vs Asst. CIT

    (2026) TaxCorp(LJ) 38536 (ITAT-MUMBAI)

  4. GST ·Madras High Court · 19 Aug 2026
    Madras High Court Quashes Premature GST Recovery Notice Under Proviso to Section 78, Permits Fresh Proceedings Post Expiry of Three-Month Period

    Universal Enterprises Vs Deputy Commissioner

    (2026) TaxCorp(IDT) 14680 (HC-MADRAS)

  5. GST ·Sikkim High Court · 19 Aug 2026
    Sikkim High Court Upholds GST on Online Gaming and Betting; Dismisses Challenge in Light of Supreme Court’s Gameskraft Ruling

    Teesta Rangit Pvt Ltd & Anr Vs Union of India & Ors

    (2026) TaxCorp(IDT) 14679 (HC-SIKKIM)

  6. GST ·Calcutta High Court · 19 Aug 2026
    Calcutta High Court Allows Statutory Appeal Against Ex Parte Section 73 Order Citing Medical Emergencies Despite Section 107 Remedy Availability

    Protiva Vs Deputy Commissioner of State Tax & Ors

    (2026) TaxCorp(IDT) 14678 (HC-CALCUTTA)

  7. GST ·GSTAT Kolkata · 19 Aug 2026
    GSTAT Kolkata Upholds Major ITC Reversal via DRC-03, Remands Interest and Penalty Computation, Clarifies Non-Mandatory Nature of DRC-03 Column 8

    Atanu Mondal For the Commissioner CGST & CX, Kolkata Vs D.R.Steel Construction Co. Pvt. Ltste

    (2026) TaxCorp(IDT) 14677 (GSTAT-Kolkata)

  8. GST ·P&H High Court · 19 Aug 2026
    Punjab & Haryana High Court Upholds Arrest under CGST Act for Fraudulent ITC: Detailed Written Grounds Provided, Timing Discrepancies Not Fatal

    Rupender Singh Chhikara Vs Union of India & Ors

    (2026) TaxCorp(IDT) 14676 (HC-P&H)

  9. GST ·AAR · 18 Aug 2026
    Gujarat AAR Confirms 18% GST on PTFE Braided Gland Packing: Excludes Textile Classification, Upholds Plastic Article Status

    In the matter of Sanghvi Products

    (2026) TaxCorp(IDT) 14675 (AAR)

  10. GST ·Madras High Court · 18 Aug 2026
    Madras High Court Clarifies Exclusion of Rectification Proceedings Period in GST Appeals Limitation; Exclusion Not Automatic, Good Faith and Diligence Essential

    Salem Rr Catering Service & Ors Vs The State Tax Officer/ Intelligence Group 2 And 3 Others

    (2026) TaxCorp(IDT) 14674 (HC-MADRAS)

  11. GST ·AAR · 18 Aug 2026
    Gujarat AAR Holds Polypropylene/Polyethylene Plastic Twine Liable to 18% GST under CTH 3926 9099, Rejects Classification as Textile Twine

    In the matter of Amit Vinodkumar Kanjiya

    (2026) TaxCorp(IDT) 14673 (AAR)

  12. GST ·GSTAT Delhi · 18 Aug 2026
    Supreme Court Upholds Detention of Arecanuts: No Relief for Assessee Where E-Way Bill Missing, Registration Cancelled, and Goods Misdeclared

    M/s Gurunanak Arecanut Traders vs Commissioner, Commercial Tax, U.P. & Anr.

    (2026) TaxCorp(IDT) 14672 (GSTAT-Delhi)

  13. GST ·GSTAT Delhi · 18 Aug 2026
    Delhi State GSTAT Bench Declines Jurisdiction Over OIDAR-Related IGST RCM Appeals, Affirms Exclusive Authority of Principal Bench

    Vishal Chaudhary vs Director, 32 Babar Road Bengali Market New Delhi DLCEN 110001, Bangla Foods Private Ltd

    (2026) TaxCorp(IDT) 14671 (GSTAT-Delhi)

  14. GST ·AAR · 18 Aug 2026
    Facilitator of Hotel Bookings Not Eligible as ‘Pure Agent’ under Rule 33: West Bengal AAR Holds Tax at 18% on Full Amount

    In the matter of Feel Good Hospitality Private Limited

    (2026) TaxCorp(IDT) 14670 (AAR)

  15. Direct Tax ·ITAT Bangalore · 18 Aug 2026
    ITAT Bangalore Rejects Rectification Application: Tribunal Cannot Recall Order Based on Subsequent Co-ordinate Bench Ruling Absent at Time of Hearing

    S.R. Ravishankar Vs ACIT

    (2026) TaxCorp(LJ) 38535 (ITAT-BANGALORE)

  16. Direct Tax ·ITAT Bangalore · 18 Aug 2026
    Bangalore ITAT Upholds Capital Gains Taxation on TDR Proceeds Received for Surrender of Land to BBMP: Cost of Acquisition Held Ascertainable

    Kamlesh Pukhraj Talera Vs DCIT

    (2026) TaxCorp(LJ) 38534 (ITAT-BANGALORE)

  17. Direct Tax ·ITAT Mumbai · 18 Aug 2026
    Mumbai ITAT Upholds 8% Profit Estimation for Redevelopment Project; Rejects AO’s Book Rejection and 15% Profit Rate Based on Incomparable Entities

    Excel Developers Vs DCIT

    (2026) TaxCorp(LJ) 38533 (ITAT-MUMBAI) · Section 145(3)

  18. Direct Tax ·ITAT Mumbai · 18 Aug 2026
    Mumbai ITAT Rules Redemption Price of Preference Shares Cannot Be Replaced with Equity Share Value for Capital Gains—Section 50CA Not Retrospectively Applicable

    Vinant Trust Vs DCIT

    (2026) TaxCorp(LJ) 38532 (ITAT-MUMBAI)

  19. Direct Tax ·Madras High Court · 18 Aug 2026
    Madras High Court Affirms Revenue Character of Bank FD Interest for Charitable Trust Due to Absence of Donor’s Corpus Direction under Section 11(1)(d)

    St.Joseph’s Development Trust Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38531 (HC-MADRAS)

  20. Direct Tax ·ITAT Delhi · 18 Aug 2026
    Delhi ITAT Invalidates PCIT’s Refusal to Renew Trust Registration Under Sections 12A & 80G for Exceeding Jurisdiction, Orders Immediate Approval

    Lala Sher Singh Memorial Jeevan Trust Society Vs PCIT

    (2026) TaxCorp(LJ) 38530 (ITAT-DELHI) · Section 12A

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