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Landmark Rulings

All landmark rulings

21,662 rulings

  1. Direct Tax ·ITAT Delhi · 02 Sep 2026
    Delhi ITAT Directs Grant of Section 80G Approval: Rejects CIT(E)’s Denial Based on Religious Expenditure, Citing Precedent and Registration Parity

    Dwarka Kalibari Vs Assessing Officer

    (2026) TaxCorp(LJ) 38730 (ITAT-DELHI) · Section 80G

  2. Direct Tax ·Supreme Court · 02 Sep 2026
    Godaddy.Com Vs DCIT

    Godaddy.Com Vs DCIT

    (2026) TaxCorp(LJ) 38729 (SC) · Section 197

  3. Direct Tax ·ITAT Mumbai · 02 Sep 2026
    Mumbai ITAT Special Bench Rules MEIS Incentives as Taxable Revenue Receipts, Rejects Capital Receipt Claim

    Aarti Drugs Ltd Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38728 (ITAT-MUMBAI) · Section 2(24)(xviii)

  4. GST ·GSTAT Delhi · 02 Sep 2026
    Calcutta High Court Orders Manual Acceptance of Waiver Application under Section 128A Due to Systemic Glitches, Directs Reasoned Disposal with Hearing

    Kuddus Ali vs UOI & anr

    (2026) TaxCorp(IDT) 14728 (GSTAT-Delhi) · Section 128A

  5. GST ·GSTAT Delhi · 02 Sep 2026
    GSTAT Delhi Upholds E-Gift Vouchers as Valid Mode for Passing GST Rate Reduction Benefit on LED TVs; Orders Deposit of Residual Profiteered Amount to Consumer Welfare Fund

    DGAP, DG Anti Profiteering, Director General of Anti-Profiteering Vs Sane Retails Pvt Ltd

    (2026) TaxCorp(IDT) 14727 (GSTAT-Delhi)

  6. GST ·GSTAT Kolkata · 02 Sep 2026
    GSTAT Kolkata Upholds Section 74 Demand for Bogus ITC on Fake Invoices While Restricting Demand for GSTR-3B/GSTR-2A Mismatch and RCM Issues

    Atanu Mondal For the Commissioner CGST & CX vs Partner Jay Technical Services

    (2026) TaxCorp(IDT) 14726 (GSTAT-Kolkata)

  7. Direct Tax ·ITAT Mumbai · 01 Sep 2026
    Mumbai ITAT Validates Set-Off of Current Year’s Business Loss Against Long-Term Capital Gains on Property Sale under Section 71(2)

    R M Bhuther And Co. Vs DCIT

    (2026) TaxCorp(LJ) 38727 (ITAT-MUMBAI) · Section 71(2)

  8. Direct Tax ·ITAT Bangalore · 01 Sep 2026
    ITAT Bangalore Upholds Allowability of Interest on Borrowed Funds Used for Strategic Acquisitions, Citing Commercial Expediency

    Pronomz Ventures Llp Vs DCIT

    (2026) TaxCorp(LJ) 38726 (ITAT-BANGALORE) · Section 36(1)(iii)

  9. Direct Tax ·ITAT Mumbai · 01 Sep 2026
    ITAT Mumbai Rules Reimbursement for Foreign Travel via Spouse’s Credit Card as Legitimate Business Expenditure; Deletes Rs. 6.42 Lakh Disallowance

    Chirag Anil Shah Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38725 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Mumbai · 01 Sep 2026
    Mumbai ITAT Quashes Sec. 56(2)(x) Addition Where Property Consideration Fixed in 2009 Enforced by Civil Court Decree, Despite Higher 2019 Stamp Value

    Ashok Zaverchand Dedhia Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38724 (ITAT-MUMBAI) · Section 56(2)(x)

  11. Direct Tax ·ITAT Mumbai · 01 Sep 2026
    Mumbai ITAT Rules Only Profit Component Taxable in Bogus Purchases Where Sales and Quantitative Records Remain Undisturbed; Disallowance Under Section 40(a)(ia) Deleted for Mere Procedural Lapse

    Paresh Vanitlal Shah Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38723 (ITAT-MUMBAI)

  12. Direct Tax ·ITAT Surat · 01 Sep 2026
    Surat ITAT Sets Aside Assessment for Lack of Tangible Section 153D Approval; AO’s Failure to Produce Statutory Approval Letter Proves Fatal

    Shri Piyush Ranchhodbhai Patel Vs The ACIT

    (2026) TaxCorp(LJ) 38722 (ITAT-SURAT) · Section 153D

  13. GST ·GSTAT Delhi · 01 Sep 2026
    GSTAT Delhi Partly Sets Aside GST Demand on CISCE: Affiliation Fees Held Taxable, Section 74 Demand Quashed for Limitation

    Council For The Indian School Certificate Examinations Vs Cgst Delhi East, Commissioner, Ito & Ors

    (2026) TaxCorp(IDT) 14725 (GSTAT-Delhi)

  14. GST ·GSTAT Bengaluru · 01 Sep 2026
    GSTAT Bengaluru Orders De Novo Adjudication: Section 73 ITC Demand on GSTR-2A/3B Mismatch Set Aside Due to Lack of Invoice-wise Verification and Procedural Lapses

    N. R. Builders vs Commissioner of Commercial Taxes, Karnataka

    (2026) TaxCorp(IDT) 14724 (GSTAT-Bengaluru)

  15. GST ·Delhi High Court · 01 Sep 2026
    Delhi High Court Refuses Writ Relief in Massive Fake ITC Racket, Directs Petitioners to Appellate Remedies

    VLEADIT & Anr. vs Additional Commissioner, CGST Delhi West & Ors.

    (2026) TaxCorp(IDT) 14723 (HC-DELHI)

  16. GST ·Bombay High Court · 01 Sep 2026
    Bombay High Court Declares Show Cause Notices Clubbing Multiple Financial Years Invalid Under GST Law; Emphasizes Distinct Annual Assessment Structure

    Mehadia & Sons vs Assistant Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 14722 (HC-BOMBAY)

  17. GST ·Bombay High Court · 01 Sep 2026
    Bombay High Court Sets Aside GST Order for Failure to Grant Personal Hearing Despite Specific Request by Assessee

    Caps Gold Private Limited vs Union of India and Ors.

    (2026) TaxCorp(IDT) 14721 (HC-BOMBAY)

  18. Direct Tax ·Madras High Court · 31 Aug 2026
    Madras High Court Exonerates Taxpayers in Penny Stock Gains: Revenue’s Section 68 Additions Quashed for Lack of Direct Evidence

    Sohanraj Uttamchand Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38721 (HC-MADRAS)

  19. Direct Tax ·ITAT Mumbai · 31 Aug 2026
    Mumbai ITAT Upholds Indexed Cost Benefit on Property Received via HUF Partition; Rules in Favor of Assessee’s Capital Loss Claim and Permits Set-Off Against LTCG

    Ashim Ashitbaran Desai Vs DCIT

    (2026) TaxCorp(LJ) 38720 (ITAT-MUMBAI) · Section 49(1)(i)

  20. Direct Tax ·ITAT Mumbai · 31 Aug 2026
    Mumbai ITAT Rules Statutory Market Fees and Sub-Agent Commissions Not Attract TDS Provisions; Disallows Disallowance under Section 40(a)(ia) for Apex Co-operative Society

    The Maharashtra State Co- Op Marketing Federation Limited Vs DCIT

    (2026) TaxCorp(LJ) 38719 (ITAT-MUMBAI) · Section 194C

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