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Landmark Rulings

All landmark rulings

21,155 rulings

  1. Direct Tax ·ITAT Delhi · 25 May 2026
    Delhi ITAT Quashes Additions Under Sections 68 and 37 for Breach of Section 144B(1)(xii) Due Process in Discovery Sales' Assessment

    Discovery Sales Vs ITO

    (2026) TaxCorp(LJ) 37974 (ITAT-DELHI) · Section 144B(1)(xii)

  2. Direct Tax ·ITAT Delhi · 21 May 2026
    Delhi ITAT Nullifies Reassessment Order: No Evidence of Assessee’s Involvement in Accommodation Entries; Procedural Lapses Found in Section 147 Proceedings for AY 2012-13

    Lasco Chemie Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37973 (ITAT-DELHI)

  3. Direct Tax ·ITAT Delhi · 21 May 2026
    Delhi ITAT Nullifies Assessment under Section 143(3) for AY 2022-23 on Jurisdictional Grounds: Mandates Section 148 Notice Post-Search under Section 132

    Gas Supply Co. Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37972 (ITAT-DELHI) · Section 148

  4. Direct Tax ·ITAT Chandigarh · 21 May 2026
    Delay in Appeal Filing Due to Consultant’s Bona Fide Error Condoned; Reassessment Set Aside for Lack of Fresh Material

    Rajeev Sardana Vs The ITO

    (2026) TaxCorp(LJ) 37971 (ITAT-CHANDIGARH)

  5. GST ·AAR · 13 Apr 2026
    Karnataka AAR: Margin Scheme for GST on Second-Hand Cars Subject to Factual Proof—Benefit Denied for Lack of Documentary Evidence

    In the matter of Shri Ramanujam Tulsi Ramadas

    (2026) TaxCorp(IDT) 12287 (AAR)

  6. GST ·AAR · 13 Apr 2026
    Karnataka AAR Determines GST Classification of Biodiesel-HSD Blends by Petroleum Content, Distinct Tariff for Each Blend Ratio

    In the matter of M11 Energy Transition Pvt Ltd

    (2026) TaxCorp(IDT) 12286 (AAR)

  7. GST ·GSTAT Delhi · 13 Apr 2026
    GSTAT Delhi Orders Seamless Digital Transfer of Appeal to State Bench, Emphasizes Registry’s Duty to Facilitate Justice

    Manobendra Ghoshal VS The Additional Commissioner Of Cgst Delhi & Anr

    (2026) TaxCorp(IDT) 12285 (GSTAT-Delhi)

  8. GST ·AAR · 13 Apr 2026
    Karnataka AAR Affirms GST on Villas Built Under Joint Development Agreements Even if Construction is Outsourced; Land Value Statutorily Capped at One-Third

    In the matter of Varaha Land Private Limited

    (2026) TaxCorp(IDT) 12284 (AAR)

  9. GST ·AAR · 13 Apr 2026
    Maharashtra AAR Rules "Pooja Oil" Blended for Ritual Use as Inedible, Classifies Under CH 1518 for 5% GST Due to Intended Non-Edible Application

    In the matter of Sapna Hitech Private Limited

    (2026) TaxCorp(IDT) 12283 (AAR)

  10. GST ·MP High Court · 13 Apr 2026
    Madhya Pradesh High Court Denies Writ Relief to Construction Contractor for Non-Participation in GST Proceedings, Reaffirms Need for Exhaustion of Statutory Remedies

    Sanjay Paliya Contractor v. State of Madhya Pradesh & Ors.

    (2026) TaxCorp(IDT) 12282 (HC-MP)

  11. GST ·Gujarat High Court · 13 Apr 2026
    Gujarat High Court Quashes GST Demand for Failure to Grant Statutory Personal Hearing Despite Assessee’s “No” Selection in SCN Reply

    Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Anr

    (2026) TaxCorp(IDT) 12281 (HC-GUJARAT)

  12. Direct Tax ·Bombay High Court · 14 Apr 2026
    Bombay High Court Upholds ITAT’s Quashing of Section 263 Revision: Assessee’s Project Completion Method Vindicated After Detailed AO Verification

    Platinum Properties Vs Pr Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37970 (HC-BOMBAY)

  13. Direct Tax ·Madras High Court · 14 Apr 2026
    Madras High Court Reaffirms CIT’s Plenary Power under Section 263 for Erroneous Assessments, Block Assessment Income Disclosure After Search Not a Shield for Assessee

    Kerala Roadways (P) Ltd Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37969 (HC-MADRAS) · Section 263

  14. Direct Tax ·Madras High Court · 14 Apr 2026
    Madras High Court Orders Reconsideration in India Cements Case: Advances to Subsidiaries and Bad Debt Write-off to be Re-examined by CIT(A) After Procedural and Legal Lapses

    The India Cements Ltd Vs Commissioner of Income Tax Apr 13, 2026

    (2026) TaxCorp(LJ) 37968 (HC-MADRAS)

  15. Direct Tax ·ITAT Ahmedabad · 14 Apr 2026
    Ahmedabad ITAT Remands Dividend TDS Matter: Opportunity Granted to Furnish Relevant Form 10F and TRC for DTAA Benefit under India-Mauritius Treaty

    Ram Krupa Medicare Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37967 (ITAT-AHMEDABAD)

  16. Direct Tax ·ITAT Ahmedabad · 14 Apr 2026
    Status Change from AOP/BOI to Co-operative Society Beyond Scope of Section 143(1) Adjustments

    Kailash Appartment Flat Owners Association Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37966 (ITAT-AHMEDABAD)

  17. Direct Tax ·ITAT Mumbai · 14 Apr 2026
    Mumbai ITAT Reaffirms Section 11 Exemption for Trust’s Rental and Ancillary Income, Citing Predominant Charitable Purpose

    Vanita Samaj Vs ITO

    (2026) TaxCorp(LJ) 37965 (ITAT-MUMBAI)

  18. Direct Tax ·ITAT Ahmedabad · 14 Apr 2026
    ITAT Ahmedabad Rules Co-operative Bank Under Liquidation Remains Taxable Entity; Bad Debts Write-Off Allowed as per CBDT Circular

    The Madhavpura Mercantile Co Op Bank Limited (Under Liquidation) Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37964 (ITAT-AHMEDABAD)

  19. GST ·Madras High Court · 09 Apr 2026
    Madras High Court Overturns ₹159.85 Crore GST Demand on City Union Bank, Orders Reassessment After Exempt Supply Mismatch and Double Taxation Allegations

    Tvl. City Union Bank Limited vs The Commercial Tax Officer & Anr.

    (2026) TaxCorp(IDT) 12280 (HC-MADRAS)

  20. GST ·Madras High Court · 09 Apr 2026
    Madras HC Orders Reconsideration of GST Amnesty Waiver Application; Human Error in Penalty Allocation Not a Bar to Merits-Based Review

    Big Peat Company vs The State Tax Officer & Ors.

    (2026) TaxCorp(IDT) 12279 (HC-MADRAS)

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