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Landmark Rulings

All landmark rulings

21,172 rulings

  1. GST ·AP High Court · 20 Jan 2026
    Telangana High Court Stays Central GST Proceedings Pending Finalization of State Tax Appeal on Identical ITC Dispute

    Aarush Enterprises Vs. The Assistant Commissioner of Central Tax

    (2026) TaxCorp(IDT) 11891 (HC-AP)

  2. GST ·Calcutta High Court · 20 Jan 2026
    Calcutta High Court Sets Aside Dismissal of Appeal, Upholds Right to File Post-Limitation Appeal under CBIC Amnesty Circular

    Key Business Consultants Private Limited & Anr. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 11890 (HC-CALCUTTA)

  3. Direct Tax ·ITAT Dehradun · 22 Jan 2026
    ITAT Dehradun Moderates Addition on Alleged Bogus Purchases: Partial Profit Estimation Upheld Where Assessee Substantiates Genuineness and AO Fails in Further Inquiry

    Atul Kumar Agarwal Vs National e-Assessment Centre

    (2026) TaxCorp(LJ) 37406 (ITAT-DEHRADUN)

  4. Direct Tax ·ITAT Bangalore · 22 Jan 2026
    Bangalore ITAT Upholds Denial of 12AB Registration to Infosys Green Forum: Captive Solar Plant Serving Infosys Ltd. Not Charitable Due to Absence of Public Benefit

    Infosys Green Forum Vs ITO (Exemptions)

    (2026) TaxCorp(LJ) 37405 (ITAT-BANGALORE)

  5. GST ·AAR · 19 Jan 2026
    GST Input Tax Credit Denied on Electrical Installations Integrated with Factory Expansion, Rules Tamil Nadu AAAR—Electrical Fittings Deemed Immovable Property Outside ‘Plant and Machinery’ Scope

    In the matter of Shibaura Machine India Private Limited

    (2026) TaxCorp(IDT) 11887 (AAR)

  6. GST ·Bombay High Court · 19 Jan 2026
    Bombay High Court Mandates Strict Three-Month Interval Between GST Show Cause Notice and Final Order, Invalidates Premature Order

    A. M. Marketplaces Pvt. Ltd vs The Union of India & ors

    (2026) TaxCorp(IDT) 11886 (HC-BOMBAY)

  7. Direct Tax ·Delhi High Court · 20 Jan 2026
    Delhi High Court Quashes Reassessment under Section 148 Against NDTV Founders, Holds Revenue’s Action Arbitrary and Without Jurisdiction

    Radhika Roy Vs DCIT

    (2026) TaxCorp(LJ) 37400 (HC-DELHI)

  8. Direct Tax ·Supreme Court · 20 Jan 2026
    Supreme Court Overturns Gujarat HC’s Directive Mandating CBDT Software Changes for TDS Credit Mismatches Where Deductor Defaults

    Shobhan Shantilal Doshi Vs Income Tax Assessing Officer, Baroda & Ors.

    (2026) TaxCorp(LJ) 37399 (SC)

  9. Direct Tax ·ITAT Delhi · 20 Jan 2026
    Delhi ITAT Third Member Holds Addition of Rs. 418.66 Cr under Section 56(2)(viib) Unsustainable: CIT(A) Order Set Aside Due to AO’s Prior Rectification under Section 154

    Hero Fincop Limited Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37398 (ITAT-DELHI) · Section 154

  10. Direct Tax ·ITAT Mumbai · 20 Jan 2026
    Mumbai ITAT Upholds Allowability of Salary Revision Provision for Government Undertakings Based on Consistent Accounting Practice and Binding Pay Commission Recommendations

    Haffkine Bio Pharmaceutical Corporation Vs ACIT

    (2026) TaxCorp(LJ) 37397 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Delhi · 20 Jan 2026
    Delhi ITAT Orders Re-examination of Section 69B ‘On Money’ Addition in Jewellery Purchase from Nirav Modi Group due to Procedural Lapses

    Gyan Enterprises Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 37396 (ITAT-DELHI) · Section 69B

  12. Direct Tax ·ITAT Mumbai · 20 Jan 2026
    Payments for Satellite Transponder Services to UK Entity Not ‘Royalty’ under India-UK DTAA; No Withholding Tax Liability under Section 195

    Bennett Coleman & Co. Ltd. Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37395 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Lucknow · 20 Jan 2026
    Lucknow ITAT Affirms Validity of Section 148 Reassessment Pursuant to Section 150(1) Directions; Each Addition Must Stand on Independent Evidentiary Footing

    Alok Kumar Rungta Vs National Faceless Appeal Centre

    (2026) TaxCorp(LJ) 37394 (ITAT-LUCKNOW) · Section 150(1)

  14. Direct Tax ·P&H High Court · 20 Jan 2026
    Punjab & Haryana High Court Affirms Finality of Settlement Commission Orders: Judicial Review Barred Absent Procedural Illegality or Fraud

    Nand Lal Garg And Ors Vs CIT

    (2026) TaxCorp(LJ) 37393 (HC-P&H)

  15. GST ·Bombay High Court · 13 Jan 2026
    Bombay High Court Strikes Down GST Demand on Transfer of Long-term Leasehold Rights in MIDC Plot, Citing Absence of “Supply in Course of Business”

    Aerocom Cushions Private Limited Vs Assistant Commissioner (Anti-Evasion)

    (2026) TaxCorp(IDT) 11885 (HC-BOMBAY)

  16. GST ·Bombay High Court · 13 Jan 2026
    Bombay High Court Quashes Composite GST SCN Covering Multiple Financial Years: Jurisdictional Precedent Prevails Over Conflicting Delhi HC Ruling

    Paras Stone Industries v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11884 (HC-BOMBAY)

  17. GST ·Calcutta High Court · 13 Jan 2026
    Calcutta High Court Orders Immediate Unblocking of Electronic Credit Ledger After Expiry of Statutory Period, Restrains Revenue from Coercive Action on Jurisdictional Grounds

    Anjita Dokania vs The State Tax Officer (GST)

    (2026) TaxCorp(IDT) 11883 (HC-CALCUTTA)

  18. GST ·Supreme Court · 13 Jan 2026
    Supreme Court Overrules High Court, Grants Bail in ₹315 Crore Fake ITC Scam After Prolonged Pre-Trial Detention

    Amit Mehra Vs Union Of India

    (2026) TaxCorp(IDT) 11882 (SC)

  19. GST ·Gujarat High Court · 13 Jan 2026
    Gujarat High Court Sets Aside GST Demand Raised Solely on Ledger Discrepancy, Orders Proper Adjudication and Limits Use of Extended Limitation Period

    Neutral Glass -Allied Industries Private Ltd. vs UOI & anr

    (2026) TaxCorp(IDT) 11881 (HC-GUJARAT)

  20. GST ·Allahabad High Court · 12 Jan 2026
    Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement

    Simla Gomti Pan Products Pvt. Ltd Vs Commissioner of State Tax U.P. Commissioners Office Lko. and 2 others

    (2026) TaxCorp(IDT) 11880 (HC-ALLAHABAD)

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