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Landmark Rulings

All landmark rulings

21,682 rulings

  1. Direct Tax ·ITAT Mumbai · 12 Aug 2026
    Registration Renewal under Section 12AB Cannot Be Denied to Trusts Established Without Formal Deed—Statutory Documents Sufficient Evidence

    ST.Josephs High School Vs CIT

    (2026) TaxCorp(LJ) 38483 (ITAT-MUMBAI) · Section 12AB

  2. GST ·Supreme Court · 12 Aug 2026
    Supreme Court Bars High Courts from Granting Interim Protection After Dismissing Pre-Arrest Bail under CGST Act; Communication of Arrest Order to Accused Made Mandatory

    UOI vs Sunil Biyani

    (2026) TaxCorp(IDT) 14655 (SC)

  3. GST ·AAR · 12 Aug 2026
    Gujarat AAR Affirms 18% GST on Offset Printing Services Rendered on Kraft and Duplex Paper Provided by Box Manufacturers

    In the matter of Rashmiben Sanjaykumar Hemani

    (2026) TaxCorp(IDT) 14654 (AAR)

  4. GST ·AAR · 12 Aug 2026
    Gujarat AAR Determines 18% GST for “Papad Khar,” Classifies Product as Inorganic Carbonate under HSN 28362090

    In the matter of Sardar Chemical Industries

    (2026) TaxCorp(IDT) 14653 (AAR)

  5. GST ·Delhi High Court · 12 Aug 2026
    Delhi High Court Mandates Automatic De-freezing of Bank Accounts Post Expiry of Provisional Attachment Period under CGST Act

    Zubair Enterprises Vs Commissioner Cgst And Central Excise

    (2026) TaxCorp(IDT) 14652 (HC-DELHI)

  6. GST ·Delhi High Court · 12 Aug 2026
    Delhi High Court Upholds Validity of CGST Proceedings Where Initiated Prior to SGST; No Bar under Section 6(2)(b), Assessee Directed to Exhaust Statutory Appeal

    Shub Conductors LLP and Ors vs Joint Commissioner Central Tax GST Delhi East Delhi and Ors

    (2026) TaxCorp(IDT) 14651 (HC-DELHI)

  7. GST ·AAR · 12 Aug 2026
    Rajasthan AAR Holds 18% GST Applicable on Collection and Transportation of Cow Dung to Biogas Plant; Exemption Denied Due to Absence of Consignment Note and “Mixed Supply” Character

    In the matter of Hadoti Constructions Company Joint Venture

    (2026) TaxCorp(IDT) 14650 (AAR)

  8. Direct Tax ·ITAT Pune · 12 Aug 2026
    Pune ITAT Declares Reassessment Void for Absence of Section 143(2) Notice Despite Belated Return Under Section 148

    Kamlesh Pramod Gandhi Vs ITO

    (2026) TaxCorp(LJ) 38479 (ITAT-PUNE) · Section 143(2)

  9. Direct Tax ·ITAT Mumbai · 12 Aug 2026
    Mumbai ITAT Holds Prospective Application of Section 11(3)(c) Amendment; Permits Utilisation of Accumulated Income in Year Following Five-Year Period for FY 2016-17 Accumulation

    Our Lady of Remedy Church Vs ITO

    (2026) TaxCorp(LJ) 38480 (ITAT-MUMBAI) · Section 11(3)

  10. Direct Tax ·ITAT Mumbai · 12 Aug 2026
    Mumbai ITAT Rules CIT(A) Must Decide Appeals on Merits, Quashes Dismissal for Non-Prosecution in Section 69A Cash Deposit Case

    Zakee Ahmed Abdul Sattar Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38481 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Ranchi · 12 Aug 2026
    Legal Recognition to Cooperative Society Promoting Scheduled Castes/Tribes: Ranchi ITAT Upholds Section 10(27) Deduction Despite Non-Exclusive Activities

    Jharkhand State Cooperative LAC Marketing & Procurement Federation Ltd Vs DCIT, ACIT

    (2026) TaxCorp(LJ) 38482 (ITAT-RANCHI) · Section 10(27)

  12. GST ·AAR · 11 Aug 2026
    Loading of Railway-Owned Ballast by JCB Loaders Held as Independent Cargo Handling Service Taxable at 18% GST

    In the matter of S K Swamy and Company

    (2026) TaxCorp(IDT) 14649 (AAR)

  13. GST ·Madras High Court · 11 Aug 2026
    Madras High Court Clarifies GST Interest Waiver: Section 128A Applies to Self-Assessed Taxes Where Section 73 Proceedings Initiated; Time Limits Under Rule 164 Held Mandatory

    Incompressible Fluid Control System & Ors vs The Assistant Commissioner & Ors

    (2026) TaxCorp(IDT) 14648 (HC-MADRAS)

  14. GST ·AP High Court · 11 Aug 2026
    Telangana High Court Mandates Expeditious Processing of Interest Claims on Delayed GST Refunds Without Rule 89(2)(m) Certification Requirement

    Synchrony International Service Private Ltd & Anr. Vs Assistant Commissioner (ST), STU-1, Abids Circle, Hyderabad & Ors.

    (2026) TaxCorp(IDT) 14647 (HC-AP)

  15. GST ·Supreme Court · 11 Aug 2026
    Supreme Court Upholds Denial of 0.1% GST Concession on Indirect Supplies to Merchant Exporters: Direct Consignment to Exporter Mandatory

    Time Technoplast Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14646 (SC)

  16. GST ·GSTAT Thane · 11 Aug 2026
    GSTAT Thane Bench Declines Jurisdiction in Revenue’s Appeal on CENVAT Refunds Processed Under Section 142(3) of CGST Act; Directs Revenue to CESTAT

    Asish Kumar Pati vs. Kairav Chemofarbe Industries Limited

    (2026) TaxCorp(IDT) 14645 (GSTAT-Thane)

  17. GST ·AAR · 11 Aug 2026
    Gujarat AAR Clarifies GST Rate on Ophthalmic Binocular Surgical Microscope: Classified Under CTH 9018 and Taxed at 5%

    In the matter of Lab Medica Systems Private Limited

    (2026) TaxCorp(IDT) 14644 (AAR)

  18. GST ·AAR · 11 Aug 2026
    Gujarat AAR Clarifies GST Rate and Classification for Laundry Soaps in Bar/Cake Form, Excludes Toilet Soaps from Same HSN Code

    In the matter of Chehar Industry Private Limited

    (2026) TaxCorp(IDT) 14643 (AAR)

  19. Direct Tax ·ITAT Mumbai · 07 Aug 2026
    ITAT Mumbai Overturns Section 69A Addition: Recognizes Household Savings and Telescoping Principle for Cash Found During Search

    Pawan Onkardas Chandak Vs ACIT

    (2026) TaxCorp(LJ) 38478 (ITAT-MUMBAI)

  20. GST ·Supreme Court · 10 Aug 2026
    Supreme Court Confirms: Omission of Rule 96(10) Ends All Pending IGST Refund Proceedings Against Exporters in Absence of Saving Clause

    Goodluck India Limited & Anr vs UOI & ors

    (2026) TaxCorp(IDT) 14642 (SC)

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