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Landmark Rulings

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21,107 rulings

  1. Direct Tax ·ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Prolongs Stay on Xiaomi’s ₹10,833.22 Cr Tax Demand Citing Departmental Delays and Pending DIN Issue

    Xiaomi Technology India Pvt. Ltd Vs The DCIT

    (2026) TaxCorp(LJ) 38344 (ITAT-BANGALORE)

  2. Direct Tax ·ITAT Chennai · 15 Jul 2026
    ITAT Chennai Confirms Retrospective Application of Proviso to Section 50C; Stamp Duty Value to Be Determined on Date of Unregistered Agreement to Sell Where Consideration Received via Banking Channels

    Aroumougam Pragalanadane Vs The Deputy Commissioner of Income-tax

    (2026) TaxCorp(LJ) 38343 (ITAT-CHENNAI) · Section 50C

  3. GST ·Karnataka High Court · 13 Jul 2026
    Karnataka High Court Upholds DGGI Criminal Proceedings Against Scrap Dealer for Alleged Rs. 21.11 Crore Fake ITC Availment; Validates Transfer of Investigation from State to Central GST Authorities

    Mohammed Kamran Vs The Senior Intelligence Officer DGGI & Ors

    (2026) TaxCorp(IDT) 12567 (HC-KARNATAKA)

  4. Direct Tax ·ITAT Ahmedabad · 15 Jul 2026
    Ahmedabad ITAT Directs Proportionate Addition Based on Actual Contribution; Rejects Equal Split Among Co-owners Absent Revenue Evidence

    Deepak Shankarlal Patel Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38342 (ITAT-AHMEDABAD)

  5. Direct Tax ·ITAT Bangalore · 15 Jul 2026
    Bangalore ITAT Directs AO to Apply Reverse Indexation for Determining Cost of Acquisition in Absence of Historical Records; Restoration Ordered for Fresh Verification

    GPFE Hosuing Co-operative Society Ltd Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38341 (ITAT-BANGALORE)

  6. Direct Tax ·ITAT Mumbai · 15 Jul 2026
    ITAT Mumbai Quashes Penalty Under Section 270A: Repeated Error in Revised Return Not Sufficient to Establish Misreporting Where Full Disclosure Made

    Monji Vishram Pharmaceuticals Pvt. Ltd Vs NFAC/DCIT

    (2026) TaxCorp(LJ) 38340 (ITAT-MUMBAI) · Section 270A

  7. Direct Tax ·ITAT Chennai · 15 Jul 2026
    Chennai ITAT Rules TDR/DRC Transfers Not Taxable as Capital Gains for AY 2016-17 Due to Absence of Statutory Cost Mechanism

    Thiruponithurai Narayanan Chandrashekar Vs The Deputy Commissioner of Income tax

    (2026) TaxCorp(LJ) 38339 (ITAT-CHENNAI)

  8. Direct Tax ·ITAT Delhi · 15 Jul 2026
    Delhi ITAT Strikes Down Tax on Capital Reduction, Distinguishes Capital Reduction from Buy-Back for Section 115QA Purposes

    Seaview Developers Private Limited Vs The DCIT

    (2026) TaxCorp(LJ) 38338 (ITAT-DELHI) · Sections 115QA, 115P

  9. Direct Tax ·ITAT Delhi · 15 Jul 2026
    Delhi ITAT Affirms HUF Status for Bengali Assessee; Rejects Revenue’s Dayabhaga Argument and Deletes Addition of Rs. 27.40 Lakh

    Devranjan Mittra Vs Assessment Unit

    (2026) TaxCorp(LJ) 38337 (ITAT-DELHI)

  10. Direct Tax ·ITAT Bangalore · 15 Jul 2026
    ITAT Bangalore Rules Filing of Revised Return After Timely Original Filing Does Not Bar Carry Forward of Losses: Relief Granted for Set-off of Rs 2.99 Lakhs

    Balachandra Joshi Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38336 (ITAT-BANGALORE)

  11. Direct Tax ·ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Upholds Estimation of Commission Income at 0.05% on Accommodation Entry Transactions After Substantial Bank Deposits Exposed

    Nirmal Purshotam Bhatia Vs ITO

    (2026) TaxCorp(LJ) 38335 (ITAT-MUMBAI)

  12. Direct Tax ·ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Rules Section 56(2)(x) Inapplicable on Purchase of Rural Agricultural Land for Solar Project; Addition Deleted

    Shree Swami Samarth Solar Park Pvt. Ltd. Vs DCIT

    (2026) TaxCorp(LJ) 38334 (ITAT-MUMBAI) · Section 56(2)(x)

  13. Direct Tax ·ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules Deduction Under Section 80P(2)(a)(i) Available on Interest from Fixed Deposits with Commercial Banks by Co-operative Society

    Sri Sai Souhardha Credit Cooperative Ltd. Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38333 (ITAT-BANGALORE) · Section 80P

  14. Direct Tax ·ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Restores Breach Candy Hospital Trust’s 12AB Registration: No Basis for 80G Denial, Medical Relief Recognized as Distinct Charitable Purpose

    Breach Candy Hospital Trust Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38332 (ITAT-MUMBAI) · Section 12AB

  15. GST ·Tripura High Court · 10 Jul 2026
    Tripura High Court Restricts CGST’s Jurisdiction in Demand Proceedings: Time-Bar and Parallel SGST Action Invalidates Part of SCN and Order

    Sri Shekhar Chandra Podder vs Union of India & Ors

    (2026) TaxCorp(IDT) 12566 (HC-Tripura)

  16. Direct Tax ·ITAT Delhi · 13 Jul 2026
    Delhi ITAT Declares ICSI Institute of Social Auditors Charitable; Sets Aside Rejection of Section 12A Registration and 80G Approval

    ICSI Institute Of Social Auditors Vs ITO

    (2026) TaxCorp(LJ) 38331 (ITAT-DELHI) · Section 2(15)

  17. Direct Tax ·ITAT Delhi · 13 Jul 2026
    Section 148 Notice Beyond 3 Years Invalid Where Separate Unexplained Cash Payments for Distinct Events Each Below Rs. 50 Lakhs

    Aero Promoters Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38330 (ITAT-DELHI) · Section 149(1A)

  18. Direct Tax ·ITAT Mumbai · 13 Jul 2026
    Mumbai ITAT Clarifies: TDS Threshold under Section 194B Applies Per Individual Payment, Not Cumulative E-Wallet Winnings for AY 2017-18

    Play Games 24X7 Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 38329 (ITAT-MUMBAI) · Section 194B

  19. Direct Tax ·ITAT Mumbai · 13 Jul 2026
    ITAT Mumbai Nullifies Disallowance of TCS Foundation’s Income Application: Duplication and Verified Disclosures Key to Relief

    TCS Foundation Vs DCIT

    (2026) TaxCorp(LJ) 38328 (ITAT-MUMBAI)

  20. Direct Tax ·ITAT Bangalore · 13 Jul 2026
    Bangalore ITAT Rules CPC Cannot Disallow Late PF/ESI Employee Contributions under Section 143(1)(a) for Pre-AY 2021-22: Adjustment Set Aside

    Ronald Belchar Fernandes Vs DCIT

    (2026) TaxCorp(LJ) 38327 (ITAT-BANGALORE)

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