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Landmark Rulings

All landmark rulings

21,682 rulings

  1. GST ·Bombay High Court · 07 Aug 2026
    Bombay High Court Refuses Writ Petition Against GST Adjudication Citing Availability of Statutory Remedy, Stresses Limited Scope of Article 226

    Mahapuja Ltd Vs The Office of The Commissioner of CGST and Central Excise Mumbai Central

    (2026) TaxCorp(IDT) 14633 (HC-BOMBAY)

  2. Direct Tax ·ITAT Chennai · 08 Aug 2026
    Chennai ITAT Holds No TDS on Corporate Charges Remitted to Anixter Singapore: No FTS Taxability or PE, Disallowance under Section 40(a)(i) Set Aside

    Anixter India Private Limited Vs ITO

    (2026) TaxCorp(LJ) 38353 (ITAT-CHENNAI) · Section 40(a)(i)

  3. Direct Tax ·ITAT Mumbai · 08 Aug 2026
    Mumbai ITAT Declares Rebate under Section 87A Available on STCG Taxed u/s 111A for AY 2024-25 in Absence of Explicit Exclusion

    Lisha Gajendra Marlecha Vs Income Tax Department

    (2026) TaxCorp(LJ) 38354 (ITAT-MUMBAI) · Section 87A

  4. Direct Tax ·ITAT Mumbai · 08 Aug 2026
    Mumbai ITAT Rules Conditional, Disputed Receipts Not Taxable in AY 2013-14; Upholds CIT(A) Deletion on Grounds of Non-Crystallisation and AS-9 Compliance

    Neev Homes Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38355 (ITAT-MUMBAI)

  5. Direct Tax ·ITAT Mumbai · 08 Aug 2026
    Mumbai ITAT Quashes Addition of Provident Fund Interest: No Taxation in Absence of Actual Receipt, Upholds Doctrine of Real Income for Private Sector EPF Contributions

    Manik Pratap Gole Vs ITO

    (2026) TaxCorp(LJ) 38356 (ITAT-MUMBAI) · Section 10(11)

  6. Direct Tax ·ITAT Bangalore · 08 Aug 2026
    Bangalore ITAT Overturns Section 270A Penalty: Accepts Bona Fide Error in Pre-Incorporation Expense Claim

    Indo-Russian Helicopters Limited Vs ITO

    (2026) TaxCorp(LJ) 38358 (ITAT-BANGALORE)

  7. Direct Tax ·ITAT Delhi · 08 Aug 2026
    Delhi ITAT Confirms Tax Addition on Fictitious Derivative Losses; Finds Pre-Arranged Trades with Broker Collusion to Defraud Revenue

    Superior Projects LLP Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38359 (ITAT-DELHI)

  8. Direct Tax ·ITAT Delhi · 06 Aug 2026
    Genuine Depreciation Claim Cannot Be Denied Due to Technical Omission in ITR; Revenue’s Rejection of Rectification Application Set Aside

    SIDH Management Corporate Services Ltd Vs ITO

    (2026) TaxCorp(LJ) 38465 (ITAT-DELHI)

  9. Direct Tax ·ITAT Hyderabad · 06 Aug 2026
    Exemption under Section 10(23C) Cannot Be Denied to Educational Institution Merely for Non-Filing of Return for AY 2016-17

    IMC Of Iti (Girls) Nellore Vs ITO

    (2026) TaxCorp(LJ) 38464 (ITAT-HYDERABAD) · Section 10(23C)

  10. Direct Tax ·ITAT Mumbai · 06 Aug 2026
    Mumbai ITAT Affirms Section 68 Addition for Unexplained Loan Despite Repayment via Banking Channels and Common Directorships

    Seven Rings Education Pvt. Ltd Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38463 (ITAT-MUMBAI) · Section 68

  11. Direct Tax ·ITAT Mumbai · 06 Aug 2026
    Mumbai ITAT Affirms Retrospective Deduction u/s 32AC for Plant & Machinery Commissioned After Initial Acquisition—Aditya Birla Nuvo Ltd. Allowed Benefit on CWIP Transitioning to Installed Assets

    Aditya Birla Nuvo Limited (Since amalgamated with Grasim Industries Limited) Vs Dy.CIT

    (2026) TaxCorp(LJ) 38462 (ITAT-MUMBAI) · Section 32AC

  12. Direct Tax ·ITAT Bangalore · 06 Aug 2026
    ITAT Bangalore Accepts 1856-Day Delay in Appeal Owing to Multiple Hardships and Orders Fresh Review of Foreign Tax Credit Claim under India-Germany DTAA

    Aditya Kapoor Vs ITO

    (2026) TaxCorp(LJ) 38461 (ITAT-BANGALORE)

  13. Direct Tax ·ITAT Delhi · 06 Aug 2026
    Disallowance on Payments to US & Chinese Entities Limited to 30% under DTAA Non-Discrimination Clause—Section 40(a)(i) Overruled by Treaty

    GE India Industrial Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38460 (ITAT-DELHI) · Section 40(a)(i)

  14. GST ·Bombay High Court · 06 Aug 2026
    Bombay High Court Stays Garnishee Recovery under Section 79(1)(c) CGST Act, Orders Adjudication of Disputed Interest on Self-Assessed Tax Deposited in Cash Ledger

    BVG India Limited Vs UOI & ors

    (2026) TaxCorp(IDT) 14632 (HC-BOMBAY)

  15. GST ·Madras High Court · 06 Aug 2026
    Madras High Court Mandates Stricter Adherence to GST Search Procedures and DIN Protocols, Sets Aside Coercive Tax Recovery in Jewellery Seizure Case

    Bhima Enterprises vs The Principle Chief Commissioner of GST

    (2026) TaxCorp(IDT) 14631 (HC-MADRAS)

  16. Direct Tax ·ITAT Bangalore · 05 Aug 2026
    Bangalore ITAT Affirms AOP Status Allows Set-Off of Past Losses Despite Absence of Section 12A Registration

    MRPL Education Trust Vs The CIT

    (2026) TaxCorp(LJ) 38459 (ITAT-BANGALORE)

  17. Direct Tax ·ITAT Mumbai · 05 Aug 2026
    Mumbai ITAT Affirms Deemed Dividend Addition: Loans to Major Shareholder Not Exempt Under Section 2(22)(e) Due to Lack of Substantial Lending Business

    Lalit C. Jobanputra Vs DCIT

    (2026) TaxCorp(LJ) 38458 (ITAT-MUMBAI) · Section 2(22)(e)

  18. Direct Tax ·ITAT Agra · 05 Aug 2026
    Agra ITAT Upholds Full TDS Credit to Assessee Where Co-Owners Forego Proportionate Claims Due to Procedural Lapse by Deductor

    Tejpratap Singh Yadav Vs ITO

    (2026) TaxCorp(LJ) 38457 (ITAT-AGRA)

  19. Direct Tax ·ITAT Kolkata · 05 Aug 2026
    Kolkata ITAT Upholds AO’s Section 68 Addition, Finds CIT(A) Erred in Applying Section 69A to Unexplained Loans

    Khushboo Shah Vs ITO

    (2026) TaxCorp(LJ) 38456 (ITAT-KOLKATA)

  20. Direct Tax ·Bombay High Court · 05 Aug 2026
    Bombay High Court Upholds ITAT: Sale of Flats to be Taxed as Capital Gains, Not Business Income, Based on Intention and Consistency in Assessment

    Aurum Ventures Private Limited Vs Pr. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38455 (HC-BOMBAY)

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