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Landmark Rulings

All landmark rulings

21,328 rulings

  1. Direct Tax ·ITAT Chennai · 01 Apr 2025
    Chennai ITAT Overturns AO's Addition Under Section 68, Upholds Taxpayer's Evidence on Deposited SBNs during Demonetization

    Ayyan Fire Works-Factory Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34888 (ITAT-CHENNAI) · Section 68

  2. Direct Tax ·ITAT Chennai · 27 Feb 2025
    Chennai ITAT Rules on Assessee’s Appeal, Deleting Penalty Levied Under Section 271AAB

    Future Gaming and Hotel Services Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34887 (ITAT-CHENNAI)

  3. Direct Tax ·ITAT Kolkata · 27 Feb 2025
    Kolkata ITAT Rules on Inapplicability of Section 2(22)(e) for Regular Transactions with Subsidiaries

    Merino Industries Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34886 (ITAT-KOLKATA) · Section 2(22)(e)

  4. Direct Tax ·Delhi High Court · 27 Feb 2025
    Delhi HC Invalidates Reassessment Notice for AY 2013-14 Due to Exceeding Limitation Period

    Ram Balram Buildhome Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34885 (HC-DELHI)

  5. Direct Tax ·Bombay High Court · 27 Feb 2025
    Bombay High Court Affirms Legitimacy of CBDT’s 2011 Notification on Section 80IB(10) Regarding Slum Redevelopment Projects

    Kiran Harsukhlal Hemani Vs UNION OF INDIA

    (2025) TaxCorp(LJ) 34884 (HC-BOMBAY) · Section 80IB(10)

  6. Direct Tax ·ITAT Pune · 27 Feb 2025
    ITAT Validates Reassessment Proceedings, Confirms Adjustments on Unexplained Cash Deposits, and Partially Grants Relief to the Assessee

    Rehana Abdul Wahab Sain Vs ITO

    (2025) TaxCorp(LJ) 34883 (ITAT-PUNE)

  7. Direct Tax ·ITAT Chennai · 02 Apr 2025
    Chennai ITAT Rules on TDS Implications for Year-End Provisions: Liability Arises Only with Ascertained Liabilities

    Cognizant Technology Solutions India Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34882 (ITAT-CHENNAI)

  8. Direct Tax ·ITAT Pune · 09 Apr 2025
    Pune ITAT Upends Revenue’s Challenge on Unexplained Income Under Section 69A

    Nathmal Rupchand Jain Vs ACIT

    (2025) TaxCorp(LJ) 34881 (ITAT-PUNE) · Section 69A

  9. Direct Tax ·Supreme Court · 09 Feb 2025
    Supreme Court Affirms Entitlement to Compounding for First Offence Under Section 276CC

    Vinubhai Mohanlal Dobaria Vs Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34880 (SC)

  10. Direct Tax ·ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Special Bench Rules on Deductibility of Expenses Under India-UAE DTAA: A Landmark Decision

    Mashreq Bank PSC Vs DCIT(IT)-3(2)

    (2025) TaxCorp(LJ) 34879 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Invalidates CIT(A) Ruling for Lack of Adequate Reasoning, Emphasizing Natural Justice Principles

    SLK Software Pvt. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 34878 (ITAT-BANGALORE)

  12. Direct Tax ·ITAT Mumbai · 25 Feb 2025
    Mumbai ITAT Clarifies GST Adjustment Treatment, Reverses Section 56(2)(x) Addition

    Jayantilal Umashankar Chavji Vs National E Assessment Centre National Eassessment Centre

    (2025) TaxCorp(LJ) 34877 (ITAT-MUMBAI) · Section 56(2)(x)

  13. Direct Tax ·ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Rules PCIT Lacked Jurisdiction to Invoke Section 263 as Essential Documents Were Unavailable at Time of Notice Issuance

    Vinod Kumar Singhal Vs PR. CIT

    (2025) TaxCorp(LJ) 34876 (ITAT-BANGALORE) · Section 263

  14. Direct Tax ·ITAT Delhi · 04 Apr 2025
    SAFEMA Tribunal Delhi Overrules Adjudicating Authority, Affirms Benami Character of Rs. 98.93 Cr Movable Assets and Rs. 166.27 Cr Gold Bullion

    SRS Mining Vs The DCIT

    (2025) TaxCorp(LJ) 34875 (ITAT-DELHI)

  15. Direct Tax ·ITAT Chennai · 04 Apr 2025
    Chennai ITAT Renders Favorable Judgment for Assessee, Nullifies Penalty on Retirement Benefits Claim Under IT Act

    Chitra Jaikumar Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34874 (ITAT-CHENNAI) · Section 270A

  16. Direct Tax ·Delhi High Court · 04 Apr 2025
    Delhi High Court Affirms ITAT Ruling Granting Section 10A Benefits to American Express India’s New AEGSC (STP) Unit

    American Express India Pvt Ltd Vs CIT

    (2025) TaxCorp(LJ) 34873 (HC-DELHI) · Section 10A

  17. Direct Tax ·ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Reverses Revenue's Decision on Long Term Capital Gains and Losses for Taxpayer Under India-Mauritius DTAA

    Matrix Partners India Investment Holdings, LLC Vs DCIT

    (2025) TaxCorp(LJ) 34872 (ITAT-MUMBAI)

  18. Direct Tax ·ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Denies Assessee's Deduction Claims Under Section 80IA Stating Lack of Ownership in Infrastructure Development

    Gulermak TPL Joint Venture Vs DCIT

    (2025) TaxCorp(LJ) 34871 (ITAT-MUMBAI)

  19. Direct Tax ·ITAT Chennai · 04 Apr 2025
    Chennai ITAT Rules in Favor of Assessee, Finding Mistake in Capital Gains Declaration and Mandating Interest Refund

    Goyals International Vs The ITO

    (2025) TaxCorp(LJ) 34870 (ITAT-CHENNAI) · Section 244A

  20. Direct Tax ·Delhi High Court · 04 Apr 2025
    Delhi HC Affirms Reassessment Principles Established in Rajeev Bansal and Ashish Agarwal: Directs AOs to Re-evaluate Show Cause Notices Under Section 148

    Kanwaljeet Kaur Vs ACIT

    (2025) TaxCorp(LJ) 34869 (HC-DELHI)

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