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Landmark Rulings

All landmark rulings

21,128 rulings

  1. Direct Tax ·ITAT Bangalore · 01 May 2026
    ITAT Bangalore Confirms Full Exemption on Leave Encashment for Ex-DoT Employees Absorbed in BSNL, Citing Nature and Source of Accumulated Leave

    Bindumadavan Prakash Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38096 (ITAT-BANGALORE)

  2. Direct Tax ·ITAT Mumbai · 01 May 2026
    Mumbai ITAT Rules Income from SARFAESI Trusts Taxable in Hands of Security Receipt Holders, Not the Trust

    Arcil Retail Loan Portfolio-001-H Trust Vs DCIT

    (2026) TaxCorp(LJ) 38095 (ITAT-MUMBAI)

  3. Direct Tax ·ITAT Chandigarh · 01 May 2026
    ITAT Chandigarh Affirms Developer Status for Deduction u/s 80-IA: Mere ‘Contractor’ Label Irrelevant Where Developer Role and Risks Demonstrated

    SPS Construction India Private Ltd Vs DCIT

    (2026) TaxCorp(LJ) 38094 (ITAT-CHANDIGARH) · Section 80-IA

  4. GST ·AAR · 30 Apr 2026
    Gujarat AAR Holds 18% GST on Electric Bus Services—Electricity Not Treated as 'Fuel' for Concessional Tax Rate

    In the matter of JBM Ecolife Mobility Surat P Ltd

    (2026) TaxCorp(IDT) 12361 (AAR)

  5. GST ·Gujarat High Court · 30 Apr 2026
    Gujarat High Court Orders Reconsideration of GST Appeal, Finds Procedural Delays Justified by Legislative Changes and Portal Issues

    Manjulaben Vinod Patel Vs. The Deputy Commissioner of State Tax & Anr

    (2026) TaxCorp(IDT) 12360 (HC-GUJARAT)

  6. GST ·Karnataka High Court · 30 Apr 2026
    Karnataka High Court Validates Common Show Cause Notices Under GST for Multiple Financial Years: Revenue’s Intra-Court Appeals Allowed

    The Commissioner of Central Tax vs Chimney Hills Education Society

    (2026) TaxCorp(IDT) 12359 (HC-KARNATAKA)

  7. GST ·Delhi High Court · 30 Apr 2026
    Delhi High Court Nullifies GST Demand Due to Ineffective SCN Service via GST Portal, Orders Fresh Adjudication

    NHD Motors Vs The Government of NCT of Delhi & Anr

    (2026) TaxCorp(IDT) 12358 (HC-DELHI)

  8. GST ·Karnataka High Court · 30 Apr 2026
    Karnataka High Court Quashes GST Demand on Villa Sale Post-Completion Certificate; Orders Fresh Adjudication Citing Inadequate Consideration of Assessee’s Legal Submissions

    Mangalore Internet City Pvt Ltd Vs. The Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12357 (HC-KARNATAKA)

  9. GST ·Calcutta High Court · 30 Apr 2026
    Calcutta High Court Quashes GST Registration Cancellation for Non-Filing of Returns, Orders Restoration Subject to Compliance

    Om Ultimate Techno India Private Limited Vs. Principal Chief Commissioner of CGST and Central Excise & Ors.

    (2026) TaxCorp(IDT) 12356 (HC-CALCUTTA)

  10. Direct Tax ·ITAT Mumbai · 01 May 2026
    Mumbai ITAT Quashes Addition under Section 68 for Alleged Unexplained Income: Asserts Project Falcon Data Insufficient Without Direct Transactional Link

    Mentor Capital Limited Vs DCIT

    (2026) TaxCorp(LJ) 38093 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Bangalore · 01 May 2026
    ITAT Bangalore Rules Interest Paid on Capital Bond Funds to Prestige Group Is Tax Deductible from Related Interest Income

    Hutchinson & Co. (India) Pvt. Ltd Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38092 (ITAT-BANGALORE)

  12. Direct Tax ·ITAT Delhi · 01 May 2026
    Delhi ITAT Upholds Addition as Unexplained Investment: Denial of Section 10(38) Exemption on Bogus LTCG from CCL International Shares Amidst Fictitious Transactions

    Dinesh Kumar (HUF) Vs ITO

    (2026) TaxCorp(LJ) 38091 (ITAT-DELHI)

  13. Direct Tax ·ITAT Amritsar · 01 May 2026
    Retrospective Cancellation of Charitable Registration under Section 12AB(4) Declared Ultra Vires by Amritsar ITAT for AY 2015-16

    Open Door Welfare Society Vs The Pr.CIT

    (2026) TaxCorp(LJ) 38090 (ITAT-AMRITSAR) · Section 12AB(4)

  14. Direct Tax ·Delhi High Court · 05 May 2026
    Delhi High Court Rules Buy-Back of Own Shares Not Taxable as Deemed Profit Under Section 56(2)(x); Addition by AO Set Aside

    Globe Capital Market Ltd Vs PCIT

    (2026) TaxCorp(LJ) 38089 (HC-DELHI) · Section 56(2)(x)

  15. Direct Tax ·Delhi High Court · 05 May 2026
    Delhi High Court Declares CBDT Circular on Delay Condonation Applies Beyond Specific Assessment Years, Ensures Relief for Bonafide Taxpayers

    VRG Electronics Pvt Ltd Vs PCIT

    (2026) TaxCorp(LJ) 38088 (HC-DELHI)

  16. Direct Tax ·AP High Court · 05 May 2026
    Telangana High Court Strikes Down Revenue’s Reliance on DVO Valuation Without Rejecting Books: Section 142A Invocation Held Unjustified in Completed Assessments

    Legend Estates Pvt. Ltd Vs The Commissioner of Income Tax-IV

    (2026) TaxCorp(LJ) 38087 (HC-AP) · Section 142A

  17. Direct Tax ·ITAT Mumbai · 05 May 2026
    Mumbai ITAT Quashes Penalty on CA for Inadvertent Income Computation Errors; Recognizes Bona Fide Disclosure in Revised Return

    Gopalkrishna Narla Rao Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38086 (ITAT-MUMBAI) · Section 271(1)(c)

  18. Direct Tax ·ITAT Mumbai · 05 May 2026
    ITAT Mumbai Remands Matter to AO for Date Verification on Section 11(2) Accumulation; Denial of Exemption Over Minor Timing Differences Disallowed

    Shree Tardeo Jain Swetamber Murti Pujak Sangh Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38085 (ITAT-MUMBAI) · Section 11(2)

  19. Direct Tax ·ITAT Mumbai · 05 May 2026
    Mumbai ITAT Quashes Reassessment under Section 147: Holds Section 153C as Solely Applicable for Third-Party Search Material

    Zubin Paul Driver Vs ACIT

    (2026) TaxCorp(LJ) 38084 (ITAT-MUMBAI) · Section 147

  20. Direct Tax ·ITAT Mumbai · 15 May 2026
    Mumbai ITAT Recognizes Taxpayer’s Right to Section 115BAA Concessional Regime Despite Delay in Form 10-IC Filing Citing Substantive Compliance

    Electronfab Engineering Pvt Ltd Vs CPC/ITO

    (2026) TaxCorp(LJ) 38083 (ITAT-MUMBAI) · Section 115BAA

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