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Landmark Rulings

All landmark rulings

21,682 rulings

  1. Direct Tax ·ITAT Delhi · 23 Jul 2026
    Delhi ITAT Orders De Novo Reassessment of Partners’ Capital Waiver Exemption Claims Due to Incomplete Disclosures by Assessee

    Accurate Pressings Vs The ITO

    (2026) TaxCorp(LJ) 38397 (ITAT-DELHI)

  2. Direct Tax ·ITAT Bangalore · 23 Jul 2026
    ITAT Bangalore Directs CIT(A) to Admit Appeal, Condones 608-Day Delay Owing to Bona Fide Pursuit of Section 154 Rectification, Finds Erroneous Ex-Parte Dismissal

    Gopalan Enterprises Vs DCIT

    (2026) TaxCorp(LJ) 38396 (ITAT-BANGALORE)

  3. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Confirms Deletion of Rs. 60.03 Crore Addition under Section 68: Identity, Creditworthiness, and Genuineness of Funds Established through Documentary Evidence

    Anu Children Trust I Vs DCIT

    (2026) TaxCorp(LJ) 38395 (ITAT-MUMBAI) · Section 68

  4. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Assessment Order under Section 144C(13) Set Aside by Mumbai ITAT for Breach of Limitation Following Invalid DRP Objections in FII Sub-Account’s Case

    Barclays Merchant Bank (Singapore) Limited Vs Joint Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38394 (ITAT-MUMBAI)

  5. Direct Tax ·ITAT Delhi · 23 Jul 2026
    Delhi ITAT Upholds CIT(E)’s Right to Record Observations on Withdrawal of Registration Application under Section 12AB; Asserts Right to Fair Hearing and Addresses Concerns of Prejudice

    Hamdard Laboratories India Vs CIT

    (2026) TaxCorp(LJ) 38393 (ITAT-DELHI) · Section 12AB

  6. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Legal Setback for Assessee: Mumbai ITAT Remands Section 79 Loss Set-Off Dispute to CIT(A) Amid Shareholding Reshuffle in Kapoor Family

    Rab Enterprises (India) Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38392 (ITAT-MUMBAI) · Section 79

  7. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Nullifies AO's Attempt to Reclassify Share Sale Proceeds as ‘Income from Other Sources’ in Fifth Third Mauritius Holdings Ltd. Case; Addition of Rs. 28.65 Crores Quashed Due to Lack of Evidence and Statutory Backing

    Fifth Third Mauritius Holdings Ltd Vs ACIT

    (2026) TaxCorp(LJ) 38391 (ITAT-MUMBAI)

  8. GST ·Gujarat High Court · 24 Jul 2026
    Gujarat High Court Rules Against GST Refund Where Assessee Failed to Seek Stay as per Circular; Ignorance of Law Not an Excuse

    Mahesh Enterprises Vs State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 14582 (HC-GUJARAT)

  9. GST ·Gujarat High Court · 24 Jul 2026
    Gujarat High Court Dismisses Writ Against Section 74 Demand Due to Adequate Appellate Remedy and Identical Allegations in Connected Entities

    Mahalaxmi Industries Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14583 (HC-GUJARAT)

  10. GST ·Kerala High Court · 24 Jul 2026
    Kerala High Court Recalls Order Mandating Additional GST Payment by Kerala Water Authority, Citing Contractual Terms Precluding Differential Tax Recovery

    The Secretary, Thrissur Corporation Vs E. M. Paulose & Ors.

    (2026) TaxCorp(IDT) 14584 (HC-KERALA)

  11. GST ·Kerala High Court · 24 Jul 2026
    Uttarakhand High Court Affirms Strict Limitation for GST Appeals: Section 5 of Limitation Act Inapplicable, No Extended Condonation Permitted

    Radhika Furniture @Radha Devi vs The Commissioner, State Goods and Services Tax & others

    (2026) TaxCorp(IDT) 14585 (HC-KERALA)

  12. GST ·AAR · 21 Jul 2026
    AAAR West Bengal Invalidates AAR Ruling: Advance Ruling Unavailable for Confirming GST Stance on Concluded Arbitration Awards Already Reported in Returns

    In the matter of Karam Chand Thapar & Bros (Coal Sales) Limited

    (2026) TaxCorp(IDT) 14588 (AAR)

  13. GST ·Supreme Court · 22 Jul 2026
    Supreme Court Dismisses Revenue SLP on GST Applicability for Leasehold Industrial Land Transfer, Leaves Key Legal Questions Unsettled

    The Union Of India & Anr Vs Gujarat Chamber Of Commerce And Industry & Ors

    (2026) TaxCorp(IDT) 14589 (SC)

  14. GST ·GSTAT New Delhi (principal Bench) · 22 Jul 2026
    GSTAT Thane Bench Affirms GST Exemption for Institutional Poultry Supplies: Statutory Manufacturer Details on Packaging Not Equivalent to Brand Name

    The Commissioner, CGST & Central Excise Vs Godrej Tyson Foods Limited

    (2026) TaxCorp(IDT) 14590 (GSTAT-New Delhi (Principal Bench))

  15. GST ·Karnataka High Court · 24 Jul 2026
    Karnataka High Court Sets Aside GST Registration Cancellation for Lack of Proper Show Cause Notice and Reasoning Under Section 16(2) of CGST Act

    J S Enterprises Vs Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12585 (HC-KARNATAKA)

  16. Direct Tax ·ITAT Mumbai · 22 Jul 2026
    ITAT Mumbai Rules Against Deferral of Pre-Commencement Expenditure by Charitable Trusts: Pre-Operative Expense Recognition Not Permissible under Sections 11 and 12

    Dignity Lifestyle Trust Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38390 (ITAT-MUMBAI) · Sections 11, 12

  17. Direct Tax ·ITAT Mumbai · 22 Jul 2026
    Mumbai ITAT Holds Marketing Expenditure on Existing Platform as Revenue Outlay; Disallows Capitalisation and Amortisation under Section 35D

    Stoughton Street Tech Labs Private Limited Vs ITO

    (2026) TaxCorp(LJ) 38389 (ITAT-MUMBAI) · Section 35D

  18. Direct Tax ·ITAT Kolkata · 22 Jul 2026
    Kolkata ITAT Confers Retrospective Tax Exemption to Trusts Under Section 12A(2) for Assessment Years Before Grant of Registration, Extends Applicability to Pending Tribunal Proceedings

    Sri Sri Jagannath Jew Vs ACIT

    (2026) TaxCorp(LJ) 38388 (ITAT-KOLKATA) · Section 12AB

  19. Direct Tax ·ITAT Mumbai · 22 Jul 2026
    Mumbai ITAT Safeguards Right to Carry Forward Losses Despite Technical Error in Subsequent Return Filing

    Trinity Opportunity Fund I Vs Assessing Officer

    (2026) TaxCorp(LJ) 38387 (ITAT-MUMBAI)

  20. Direct Tax ·ITAT Mumbai · 22 Jul 2026
    Mumbai ITAT Rules AO Cannot Override IRDAI's Regulatory Approval in SBI General Insurance Reinsurance Premium Disallowance

    SBI General Insurance Company Limited Vs ACIT

    (2026) TaxCorp(LJ) 38386 (ITAT-MUMBAI)

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