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Landmark Rulings

All landmark rulings

21,662 rulings

  1. GST ·Bombay High Court · 04 Sep 2026
    Bombay High Court Declines Interim Relief in GST Registration Cancellation Due to Non-Operation from Declared Business Premises

    Mahalasa Constructions Private Limited Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 14736 (HC-BOMBAY)

  2. GST ·Gujarat High Court · 04 Sep 2026
    Gujarat High Court Voids Retrospective IGST Refund Restriction: Absence of Saving Clause after Rule 96(10) Omission Shields Exporter from Refund Denial

    Maldeep Catalysta Private Limited Vs The Union of India & Ors

    (2026) TaxCorp(IDT) 14735 (HC-GUJARAT)

  3. GST ·Madras High Court · 04 Sep 2026
    Madras High Court Orders Fresh Adjudication of Tax Demands Against Firm, Conditions Remand on Full Tax Payment After Notice Service Dispute

    SSI Production Vs Assistant Commissioner (ST)

    (2026) TaxCorp(IDT) 14734 (HC-MADRAS)

  4. GST ·Madras High Court · 04 Sep 2026
    Madras High Court Overturns GST Assessment Order: Reversal of ITC on Reverse Charge Supplies Found Erroneous, Case Remanded for Fresh Adjudication

    SVS Transport Vs The State Tax Officer

    (2026) TaxCorp(IDT) 14733 (HC-MADRAS)

  5. GST ·Supreme Court · 03 Sep 2026
    Supreme Court Directs Petitioner to Pursue Representation Before GSTAT President for Institutional Reforms in GSTAT Appeals Process

    Society for Protection of Culture, Heritage, Environment, Traditions and Promotion of National Awareness (Also known as SPCHETNA) vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14732 (SC)

  6. GST ·Supreme Court · 03 Sep 2026
    Supreme Court Relaxes Bail Condition in GST Evasion Case, Declines Requirement of Security Bond Matching Alleged Tax Liability

    Manmohan Singh vs State of Jharkhand

    (2026) TaxCorp(IDT) 14731 (SC)

  7. GST ·Madras High Court · 03 Sep 2026
    Madras High Court Nullifies GST Assessment for Disregarding Safari Retreats Doctrine on ITC for Construction-Leasing; Orders Refund and Fresh Consideration

    ESNP Property Builder and Developers Private Limited Vs State Tax Officer

    (2026) TaxCorp(IDT) 14730 (HC-MADRAS)

  8. GST ·Madras High Court · 03 Sep 2026
    Madras High Court Orders Refunds and Disposal of Pending GST Proceedings in Light of Supreme Court’s Goodluck India Ruling on Deletion of Rule 96(10)

    Global Calcium Private Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 14729 (HC-MADRAS)

  9. Direct Tax ·ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Rules BookMyShow’s Retention of Convenience Fee Not Commission—No TDS Liability for PVR INOX under Section 194H

    PVR INOX Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38742 (ITAT-MUMBAI) · Section 194H

  10. Direct Tax ·ITAT Delhi · 03 Sep 2026
    Delhi ITAT Affirms Denial of Charitable Registration: Leasing of School Premises by Trust Deemed Non-Charitable Under Section 12A(1)(ac)(ii)

    Vandematram Educational Trust Vs CIT(E)

    (2026) TaxCorp(LJ) 38741 (ITAT-DELHI) · Section 12A

  11. Direct Tax ·ITAT Bangalore · 03 Sep 2026
    Bangalore ITAT Upholds 80-IA Deduction Denial for Proprietary Concern: Lack of Required Approvals in Correct Name Fatal to Claim

    Boggaram Krishnamurthy Ramakrishna Vs DCIT

    (2026) TaxCorp(LJ) 38740 (ITAT-BANGALORE) · Section 80-IA

  12. Direct Tax ·ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Bars Appeal by Ex-Director Due to Delay and Lack of Locus Standi in Absence of Personal Liability Order

    Uday Nagpure Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38739 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Gauhati · 03 Sep 2026
    Guwahati ITAT Affirms BCCI Infrastructure Grants as Corpus Donations Exempt Under Section 11(1)(d), Dismissing Revenue’s Technical Objections Against Tripura Cricket Association

    Tripura Cricket Association Vs Commissioner of Income Tax(A)

    (2026) TaxCorp(LJ) 38738 (ITAT-GAUHATI) · Section 11(1)(d)

  14. Direct Tax ·ITAT Mumbai · 03 Sep 2026
    Mumbai ITAT Restricts Penalty on Non-Resident for Interest Income Non-Disclosure to 50%; Finds No Evidence of Deliberate Misreporting

    Tasneem Feroz Nalwalla Vs ITO

    (2026) TaxCorp(LJ) 38737 (ITAT-MUMBAI) · Section 270A

  15. Direct Tax ·ITAT Bangalore · 03 Sep 2026
    Bangalore ITAT Rules on Interest u/s 234C: Tax Due Must Consider Section 90 Relief and TDS Credit, Software Deficiency Highlighted

    Shruti Shibulal Vs DCIT

    (2026) TaxCorp(LJ) 38736 (ITAT-BANGALORE) · Section 90

  16. Direct Tax ·ITAT Gauhati · 03 Sep 2026
    ITAT Declares Assessment Void: JCIT’s Unauthorized Transfer Without Hearing Renders Order Non-Est

    Sri Taaming Welly Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38735 (ITAT-GAUHATI) · Section 127

  17. Direct Tax ·Supreme Court · 02 Sep 2026
    Supreme Court Upholds Rajasthan High Court Ruling: No Interest on Tax Refund for Amounts Settled Under Kar Vivad Samadhan Scheme in Hindustan Zinc Ltd. Case

    Hindustan Zinc Ltd Vs CIT

    (2026) TaxCorp(LJ) 38734 (SC) · Section 244A

  18. Direct Tax ·ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Disallows Rs. 49.69 Lakh as Cost of Improvement: Expenditure Not Qualifying as Capital Addition or Alteration under Section 55(1)(b)

    Manju Paras Porwal Vs Deputy Commissioner Income Tax

    (2026) TaxCorp(LJ) 38733 (ITAT-MUMBAI) · Section 55(1)(b)

  19. Direct Tax ·ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Sends Back Tata Communications TDS Dispute for Fresh AO Scrutiny Citing Inadequate Audit Report Disclosure on Year-End Provisions

    Tata Communications Transformation Services Limited Vs DCIT

    (2026) TaxCorp(LJ) 38732 (ITAT-MUMBAI)

  20. Direct Tax ·ITAT Mumbai · 02 Sep 2026
    No Penalty for Debatable Legal Claim on Negative Net Worth in Slump Sale—Full Disclosure by Assessee Prevails

    Suresh Amrutrao Chavan Vs ITO

    (2026) TaxCorp(LJ) 38731 (ITAT-MUMBAI) · Sections 50B, 271(1)(c)

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