Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

All landmark rulings

21,155 rulings

  1. Direct Tax ·ITAT Mumbai · 23 Mar 2026
    Mumbai ITAT Quashes Section 68 Addition Due to Absence of Actual Credit Entry in Assessee’s Books—Third-Party Allegations Held Insufficient

    Abdul Wajid Abdul Rehman Sheikh Vs DCIT

    (2026) TaxCorp(LJ) 37806 (ITAT-MUMBAI) · Section 68

  2. Direct Tax ·ITAT Bangalore · 23 Mar 2026
    ITAT Bangalore Affirms Section 80P Deduction for Souharda Act Registered Entities; Condonation of Appeal Delay Upheld Due to Technical Error

    Balaji Vividoddesha Souharda Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37805 (ITAT-BANGALORE) · Section 80P

  3. Direct Tax ·ITAT Mumbai · 09 Apr 2026
    ITAT Mumbai Quashes Section 69C Bogus Purchase Addition: Relies on Documentary Evidence, Discards Ad Hoc Commission Income Without Proof

    Jorss Bullion Pvt Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37804 (ITAT-MUMBAI) · Section 69C

  4. Direct Tax ·ITAT Bangalore · 25 May 2026
    Bangalore ITAT Quashes PCIT’s Section 263 Revision, Affirms AO’s Due Diligence on LTCG from Mutual Fund Redemptions

    Pioneer Independent Trust Vs The PCIT

    (2026) TaxCorp(LJ) 37803 (ITAT-BANGALORE) · Section 263

  5. GST ·Bombay High Court · 11 Mar 2026
    Bombay High Court Declares DGGI Cash Seizure Unlawful Under CGST Act, Orders Immediate Refund with Interest to Assessee

    Smurti Waghdhare vs Joint Director & Ors

    (2026) TaxCorp(IDT) 12169 (HC-BOMBAY)

  6. GST ·Gujarat High Court · 11 Mar 2026
    Gujarat High Court Upholds Inter-State Transfer of Unutilized ITC Upon Amalgamation, Directs Manual Processing Despite GST Portal Restrictions

    Emerson Process Management (India) Pvt Ltd vs UOI & ors

    (2026) TaxCorp(IDT) 12168 (HC-GUJARAT)

  7. GST ·Karnataka High Court · 11 Mar 2026
    Karnataka High Court Rules Confiscation Under Section 130 Bars Parallel Challenge to Section 129; Release of Goods Disallowed Absent Challenge to Confiscation Order

    Commercial Tax Officer & Ors. vs Aaiz Steel & Ors.

    (2026) TaxCorp(IDT) 12167 (HC-KARNATAKA)

  8. Direct Tax ·ITAT Delhi · 12 Mar 2026
    Delhi ITAT Rules in Favour of Tenant: Disputed Service Tax on Commercial Rent Held Deductible in Year of Settlement, Upholds Entertainment Tax Subsidy as Capital Receipt

    Odean Shrine Multiplex Pvt. Ltd Vs Asst. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37802 (ITAT-DELHI)

  9. Direct Tax ·ITAT Delhi · 12 Mar 2026
    Delhi ITAT Upholds Validity of Section 148 Notice Served via E-filing Portal; Orders De Novo Assessment Despite Lack of Email/Post Service

    Sh. Rakesh Vs ITO

    (2026) TaxCorp(LJ) 37801 (ITAT-DELHI) · Section 148

  10. Direct Tax ·ITAT Delhi · 12 Mar 2026
    Delhi ITAT Rejects Major Loan Write-Off Claim, Citing ‘Colourable Device’ for Tax Evasion in Matrix Jordan-Indo Jordan Clothing Deal

    Matrix Clothing Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37800 (ITAT-DELHI)

  11. Direct Tax ·ITAT Mumbai · 12 Mar 2026
    ITAT Mumbai Quashes Section 143(1) Adjustment for Failure to Issue Pre-Adjustment Intimation to Assessee under First Proviso—Mandates Procedural Compliance Despite Apparent Facts

    Surendra Himmatlal Shah Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37799 (ITAT-MUMBAI) · Section 143(1)

  12. Direct Tax ·ITAT Mumbai · 12 Mar 2026
    ITAT Mumbai Bars Double Taxation on Write-Back of Creditors and Confirms Marketing Spend on AJIO as Revenue Expenditure

    Reliance Retail Limited Vs ACIT

    (2026) TaxCorp(LJ) 37798 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Delhi · 12 Mar 2026
    Delhi ITAT Sets Aside Section 263 Revision: AO's Acceptance of Registered Valuer's FMV Report on Land Deemed Plausible, Not Erroneous

    Chandra Prakash Goel Vs Pr. CIT

    (2026) TaxCorp(LJ) 37797 (ITAT-DELHI) · Section 263

  14. Direct Tax ·ITAT Bangalore · 12 Mar 2026
    Bangalore ITAT Upholds Section 69A Addition Based on Seized Document and Unretracted Statement under Section 132(4) in Cash Loan Case

    Thippareddy Govindareddy Malli Reddy Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37796 (ITAT-BANGALORE) · Section 69A

  15. GST ·CESTAT Chandigarh · 10 Mar 2026
    CESTAT Chandigarh Affirms CENVAT Credit on Waste Disposal and Pollution Survey Services for Coca Cola Bottling Partner; Classifies 'Minute Maid Nimbu Fresh' as Fruit Juice Based Drink

    Kandhari Beverages Pvt Ltd vs Commissioner of Central Excise, Chandigarh-I

    (2026) TaxCorp(IDT) 12166 (CESTAT-CHANDIGARH)

  16. GST ·Gujarat High Court · 10 Mar 2026
    Gujarat High Court Grants Regular Bail to Advocate in Alleged GST ITC Scam, Finds No Evidence of Deep Conspiracy

    Rohitkumar Parsotambhai Sanghani Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12165 (HC-GUJARAT)

  17. Direct Tax ·Madras High Court · 12 Mar 2026
    Madras High Court Rules Delay in Filing Form 10B Not Fatal to Section 11 and 12 Benefits; Denial for Technical Lapse Deemed Unjust

    Suga Jeeva Oozhiyangal Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37795 (HC-MADRAS) · Sections 11, 12

  18. Direct Tax ·ITAT Mumbai · 12 Mar 2026
    Mumbai ITAT Clarifies Scope of Disallowance Under Section 14A: Professional and Registration Fees Excluded Where No Direct Nexus to Exempt Dividend Income

    Nowrosjee Wadia & Sons Ltd Vs ITO

    (2026) TaxCorp(LJ) 37794 (ITAT-MUMBAI) · Section 14A

  19. Direct Tax ·ITAT Visakhapatnam · 12 Mar 2026
    Visakhapatnam ITAT Affirms Denial of Section 80P Deduction to Co-operative Society for Failure to File Income Tax Return Despite Notice

    The Chinnampeta Primary Agricultural Cooperative Credit Society Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37793 (ITAT-VISAKHAPATNAM) · Section 80P(2)

  20. Direct Tax ·ITAT Hyderabad · 12 Mar 2026
    Hyderabad ITAT Confirms Denial of Section 80G Deduction for Unregistered Charitable Trust Donation; Business Expenditure Claim under Section 37(1) Also Rejected Due to Lack of Nexus

    Zaheer Ahmed Syed Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37792 (ITAT-HYDERABAD) · Sections 80G, 37(1)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.