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Landmark Rulings

All landmark rulings

21,186 rulings

  1. Direct Tax ·ITAT Delhi · 17 Oct 2025
    Delhi ITAT Grants Section 12A Registration to School Society Despite Rent Paid to President and Fire Safety Issues

    Gyan Devi Memorial Cultural & Educational Society Vs CIT (Exemption)

    (2025) TaxCorp(LJ) 36945 (ITAT-DELHI) · Section 12A

  2. Direct Tax ·ITAT Chennai · 17 Oct 2025
    Chennai ITAT Upholds Denial of Mutuality Exemption for Member Contributions; Allows Petrol Bunk Discount Claims as Business Expenditure

    Sankari Lorry Urimaiyalargal Sangam Vs DCIT

    (2025) TaxCorp(LJ) 36944 (ITAT-CHENNAI)

  3. GST ·Madras High Court · 15 Oct 2025
    Madras High Court Rejects Retrospective Withdrawal of Purchase Tax Subsidy to Ponni Sugars: Upholds Doctrine of Legitimate Expectation Against Unjustified State Action

    State of Tamil Nadu & Ors. v. Ponni Sugars (Erode) Ltd.

    (2025) TaxCorp(IDT) 11667 (HC-MADRAS)

  4. GST ·AAR · 15 Oct 2025
    Tamil Nadu AAR Declines Advance Ruling on Bio-Mining Works Contract due to Pending Tax Proceedings and Discrepant GST Filings

    In the matter of Shanmugavel Thevar Sesappan

    (2025) TaxCorp(IDT) 11666 (AAR)

  5. GST ·AAR · 15 Oct 2025
    GST Imposed on Hostel and Food Services Provided by Charitable Educational Trusts to Higher Educational Institutions: Tamil Nadu AAR Rules

    In the matter of KLN Sourashtra College of Engineering Council

    (2025) TaxCorp(IDT) 11665 (AAR)

  6. Direct Tax ·ITAT Delhi · 15 Oct 2025
    Delhi ITAT Validates CIT(A)’s Gross Profit Addition on Unverifiable Purchases Due to Non-Existent Suppliers and Cancelled GST Registrations in AY 2022-23

    Bhavya Pipe Industry Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36943 (ITAT-DELHI)

  7. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Decides Capital Gains Taxability Based on Beneficial Ownership: Gains on Sale of Property Taxable in Hands of Retiring Partner, Not Firm

    Go Go Garments Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36942 (ITAT-MUMBAI) · Section 50C

  8. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Orders Fresh Verification of PF Contribution Disallowance, Mandates Adherence to Supreme Court’s Checkmate Services Ruling

    Kushang Security & House Keeping Service Pvt. Ltd Vs CIT(Appeals)

    (2025) TaxCorp(LJ) 36941 (ITAT-MUMBAI)

  9. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Rules on Separate Transactions for Flat Purchases; Orders Allowance of Loss on Cancelled Flat Under Section 2(47), Disallows Section 56(2)(vii)(b) Relief

    Aparna Sandeep Kulkarni Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36940 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  10. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Nullifies PCIT’s Section 263 Revision for Lack of Inquiry Lapse and Upholds AO’s Merits in Capital Reduction, Loan Waiver, and Bad Debt Write-Off

    Vinay Tarachand Chawla Vs PCIT

    (2025) TaxCorp(LJ) 36939 (ITAT-MUMBAI)

  11. GST ·AAR · 14 Oct 2025
    Tamil Nadu AAR Rules ‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classifiable as Edible Oil Under CTH 15159040, Attracting 5% GST

    In the matter of K. T. V. Health Food Pvt Ltd

    (2025) TaxCorp(IDT) 11664 (AAR)

  12. GST ·AAR · 14 Oct 2025
    Delhi AAR Dismisses Advance Ruling Application by AC Bus Contractor for Non-Disclosure of Ongoing DGGI Investigation; Cites Subjudice Proceedings on GST Liability

    In the matter of Young Optimistic Transport Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 11663 (AAR)

  13. GST ·Kerala High Court · 14 Oct 2025
    Kerala High Court Declines Mandamus to GST Council on Inclusion of Petroleum Products Under GST, Affirms Policy Autonomy

    P. K. Joseph Vs UOI & ors

    (2025) TaxCorp(IDT) 11662 (HC-KERALA)

  14. GST ·Supreme Court · 14 Oct 2025
    Supreme Court Upholds Fresh Interview Process for GSTAT Appointments Amid Intelligence Bureau Inputs; SLP by Aspirant Dismissed

    Pranaya Kishore Harichandan vs UOI & ors

    (2025) TaxCorp(IDT) 11661 (SC)

  15. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    ITAT Mumbai Rules Stamp Duty Value for Section 56(2)(vii) to be Determined on Date of Flat Booking and Initial Payment, Not Registration Date

    Rudaram Dungararamji Choudhary Vs I.T.O.

    (2025) TaxCorp(LJ) 36938 (ITAT-MUMBAI) · Section 56(2)(vii)

  16. Direct Tax ·ITAT Ahmedabad · 15 Oct 2025
    Ahmedabad ITAT: Mere Increase in Cash Sales During Demonetisation No Basis to Reject Books—Addition u/s 68 r.w. 115BBE Deleted in Absence of Concrete Defects

    Arvindbhai Jewellers Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 36937 (ITAT-AHMEDABAD) · Section 145(3)

  17. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Affirms Arm’s Length Principle, Deletes Rs. 34.78 Crore Addition in Warner Bros. Distribution Income Case

    Warner Bros Distributing Inc. Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36936 (ITAT-MUMBAI)

  18. Direct Tax ·Gujarat High Court · 15 Oct 2025
    Gujarat High Court Mandates CBDT to Extend ITR Filing Deadline by One Month Citing Genuine Hardships Faced by Taxpayers

    Income Tax Bar Association & Anr Vs UNION OF INDIA & ORS.

    (2025) TaxCorp(LJ) 36935 (HC-GUJARAT)

  19. Direct Tax ·Bombay High Court · 15 Oct 2025
    Bombay High Court Upholds 15% Addition Cap on Alleged Bogus Purchases; Slams Revenue for Breach of Natural Justice and Failure to Share Adverse Material

    Ramelex Private Ltd Vs Pr. Commissioner Of Income Tax-3

    (2025) TaxCorp(LJ) 36934 (HC-BOMBAY)

  20. GST ·Gujarat High Court · 11 Oct 2025
    Gujarat High Court Orders Restoration of GST Registration After Substantial Tax Payment and Medical Hardship Shown by Petitioner

    Wadiwala Automobiles Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11659 (HC-GUJARAT)

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