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Landmark Rulings

All landmark rulings

21,167 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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)

  5. 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

  6. 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

  7. 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)

  8. 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)

  9. 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

  10. 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

  11. 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)

  12. 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)

  13. Direct Tax ·ITAT Mumbai · 12 Mar 2026
    Mumbai ITAT Confirms Exemption on Flat Received for Surrender of Genuine Tenancy Rights; Rejects Section 56(2)(x) Addition

    Varun Jaisingh Asher Vs ITO

    (2026) TaxCorp(LJ) 37791 (ITAT-MUMBAI) · Section 56(2)(x)

  14. Direct Tax ·ITAT Chennai · 12 Mar 2026
    Chennai ITAT Nullifies Reassessment for AY 2010-11: Finds Evidence of Ante-Dated Section 148 Notice and Tampering of Issue Register

    Gurusamy Suseela Vs The ITO

    (2026) TaxCorp(LJ) 37790 (ITAT-CHENNAI)

  15. Direct Tax ·Rajasthan High Court · 12 Mar 2026
    Rajasthan High Court Invalidates Time-Barred Assessment under Section 153A Initiated Without Incriminating Evidence or Proper Search

    B & B Mercantile Pvt. Ltd Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37789 (HC-RAJASTHAN)

  16. GST ·AAR · 09 Mar 2026
    Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards

    In the matter of Vegan Wood Pvt Ltd

    (2026) TaxCorp(IDT) 12163 (AAR)

  17. GST ·Allahabad High Court · 09 Mar 2026
    Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

    Anand and Anand (Law Firm) v. The Principal Commissioner Central Goods & Services Tax And 2 Others

    (2026) TaxCorp(IDT) 12162 (HC-ALLAHABAD)

  18. GST ·AAR · 09 Mar 2026
    Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents

    In the matter of Vegan Wood Private Limited

    (2026) TaxCorp(IDT) 12161 (AAR)

  19. GST ·AAR · 09 Mar 2026
    Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable

    In the matter of The Singareni Collieries Company Limited

    (2026) TaxCorp(IDT) 12160 (AAR)

  20. GST ·Bombay High Court · 09 Mar 2026
    Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

    Imagicaaworld Entertainment Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12159 (HC-BOMBAY)

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