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Landmark Rulings

All landmark rulings

21,183 rulings

  1. GST ·Orissa High Court · 23 Dec 2025
    Orissa High Court Quashes GST Demand-Cum-Show Cause Notice: Res Judicata Bars Department from Re-litigating Refund Adjudicated by Appellate Authority

    Auroglobal Comtrade Pvt. Ltd. vs Joint Commissioner Goods and Service Tax and Central Excise Bhubaneswar Commissionerate

    (2025) TaxCorp(IDT) 11845 (HC-ORISSA)

  2. GST ·Karnataka High Court · 23 Dec 2025
    Non-Filing of LUT/Bond Prior to Export Not a Fatal Defect: Karnataka High Court Remands GST Refund Case for Fresh Consideration

    Prime Perfumery Works Vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11844 (HC-KARNATAKA)

  3. GST ·Calcutta High Court · 23 Dec 2025
    Calcutta High Court Nullifies GST Demand for Failure to Issue Detailed Notice and Speaking Order under Section 73; Mandates Adherence to Natural Justice and Section 75(6) Requirements

    Duttcon Consultant and Engineers Private Limited Vs. Assistant Commissioner of State Tax, Shyambazar Charge & Ors.

    (2025) TaxCorp(IDT) 11843 (HC-CALCUTTA)

  4. GST ·Madras High Court · 23 Dec 2025
    Madras High Court Quashes GST Assessment Order for Failure to Ensure Effective Service of Notice Beyond Portal Upload; Stresses Mandatory Compliance with Section 169(1) and Principles of Natural Justice

    Enfive Systems Private Limited Vs. The Commissioner Of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11842 (HC-MADRAS)

  5. GST ·P&H High Court · 22 Dec 2025
    Punjab & Haryana High Court Orders Bail for Accused in Rs. 160 Crore GST ITC Fraud, Citing Documentary Evidence and Prolonged Trial

    Prince Kumar & Another v. State of Punjab & Another

    (2025) TaxCorp(IDT) 11841 (HC-P&H)

  6. GST ·AP High Court · 17 Dec 2025
    AP High Court Exempts Chit Fund Foremen from GST on Interest and Penalty Collected for Subscriber Defaults

    Ushabala Chits Private Limited vs The Commissionner Of State Tax & Ors

    (2025) TaxCorp(IDT) 11840 (HC-AP)

  7. GST ·AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Forward Charge on Sponsorship Services by Section 8 Company, Clarifies “Body Corporate” Status for MGMI

    In the matter of The Mining Geological And Metallargical Institute of India

    (2025) TaxCorp(IDT) 11839 (AAR)

  8. GST ·AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Exemption for Pure Security and Scavenging Services Provided to Government Hospitals under Notification 12/2017-CT(R)

    In the matter of Ex Servicemen Resettlement Society

    (2025) TaxCorp(IDT) 11838 (AAR)

  9. Direct Tax ·Madras High Court · 23 Dec 2025
    Madras High Court Rules Rehabilitation Subsidy as Capital Receipt, Not Taxable Income, for Loss-Making Dairy Cooperative

    The Dharmapuri District Co-operative Milk Producers Union Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37247 (HC-MADRAS)

  10. Direct Tax ·Allahabad High Court · 23 Dec 2025
    Allahabad High Court Invalidates Reassessment Notice for AY 2016-17: Notice Barred by Expiry of Unamended Six-Year Limitation Period

    Dinesh Jain Vs Union of India and another

    (2025) TaxCorp(LJ) 37246 (HC-ALLAHABAD)

  11. Direct Tax ·ITAT Mumbai · 23 Dec 2025
    ITAT Mumbai Declares No TDS Liability on Discounts to Stockists by Novartis Healthcare: Principal-to-Principal Relationship Affirmed under Section 194H

    Novartis Healthcare Private Limited Vs DCIT(TDS)-2(3)

    (2025) TaxCorp(LJ) 37245 (ITAT-MUMBAI) · Section 194H

  12. Direct Tax ·ITAT Mumbai · 23 Dec 2025
    Mumbai ITAT Orders Fresh Inquiry into SEBI’s Manipulation Findings Before Deciding on LTCG Exemption Under Section 10(38)

    Bharat Babubhai Lukhi Vs ITO

    (2025) TaxCorp(LJ) 37244 (ITAT-MUMBAI) · Section 10(38)

  13. Direct Tax ·ITAT Surat · 23 Dec 2025
    ITAT Surat Orders Revenue to Apply New Tax Regime for Assessee Despite One-Day Delay in Form 10IE; Emphasizes Substantive Right Under Section 115BAC

    Meenaben Maheshchandra Patel Vs ITO

    (2025) TaxCorp(LJ) 37243 (ITAT-SURAT) · Section 115BAC

  14. Direct Tax ·ITAT Chennai · 23 Dec 2025
    Chennai ITAT Nullifies Section 69 Addition for Breach of Limited Scrutiny Protocol: AO’s Overreach Without Prior Approval Held Invalid

    Aadarsh Surana Vs DCIT

    (2025) TaxCorp(LJ) 37242 (ITAT-CHENNAI) · Section 69

  15. Direct Tax ·ITAT Mumbai · 23 Dec 2025
    Mumbai ITAT Rules Letter of Allotment as Valid Agreement; Addition Under Section 56(2)(vii)(b) Quashed Where Consideration Fixed and Part Payment Made Prior to Registration

    Raghavendra Ramakrishna Naik Vs Income Tax Officer

    (2025) TaxCorp(LJ) 37241 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  16. Direct Tax ·ITAT Ahmedabad · 23 Dec 2025
    Ahmedabad ITAT Clarifies Section 54F Benefit: Under-Construction Business Assets Not Counted as Residential Houses for Exemption Eligibility

    Aditya Harshvadan Mangaldas Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37240 (ITAT-AHMEDABAD) · Section 54F

  17. Direct Tax ·ITAT Delhi · 23 Dec 2025
    Delhi ITAT Rules Salary Reimbursements to Japanese Parent for Seconded Employees Not Taxable as FTS under Income Tax Act or India-Japan DTAA

    Toshiba Energy System & Solutions Corporation Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37239 (ITAT-DELHI)

  18. Direct Tax ·ITAT Delhi · 23 Dec 2025
    Delhi ITAT Quashes Additions Under Sections 69A & 69C for Cash Purchases Where AO Oversteps Section 263 Directions; Purchases from Regulated Mandi with Full Documentation Upheld

    Ankur Mittal Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37238 (ITAT-DELHI)

  19. GST ·AAR · 19 Dec 2025
    West Bengal AAR Grants GST Exemption to PHED’s Technology-Driven Water Supply Services under Notification 12/2017, Citing Core Panchayat Functions

    In the matter of Rimita Mukherjee

    (2025) TaxCorp(IDT) 11836 (AAR)

  20. GST ·AAR · 19 Dec 2025
    West Bengal AAR Grants GST Exemption to Data Collection Services for Tap Connections under Jal Jeevan Mission, Recognizes as ‘Pure Services’ to State Government

    In the matter of Chhanda Bhattacharya

    (2025) TaxCorp(IDT) 11835 (AAR)

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