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Landmark Rulings

Direct Tax landmark rulings

15,755 rulings

  1. ITAT Ahmedabad · 09 Apr 2026
    Ahmedabad ITAT Upholds Assessment Where Assessee Used Former Entity Name in Submissions; Dismisses Non-Existence Plea

    Shalby Ltd Vs The Dy.CIT

    (2026) TaxCorp(LJ) 37880 (ITAT-AHMEDABAD)

  2. Bombay High Court · 25 Mar 2026
    Bombay High Court Rules No TDS Required on Pure Reimbursement Under Cost Sharing Agreement Between Pfizer Group Entities

    Pfizer Products India Pvt. Ltd Vs Pr. Commissioner of Income-Tax-14

    (2026) TaxCorp(LJ) 37879 (HC-BOMBAY) · Section 40(a)(ia)

  3. Madras High Court · 25 Mar 2026
    Madras High Court Upholds Addition of Undisclosed Income Based on Loose Sheets; Vague Denial and Absence of Evidence Prove Fatal for Assessee in Property Investment Case

    N. Saroja Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37878 (HC-MADRAS)

  4. ITAT Mumbai · 25 Mar 2026
    Procedural Delay in Filing Form 10-IC Not Fatal: Mumbai ITAT Upholds Assessee's Eligibility for Concessional Tax Rate under Section 115BAA Despite 45-Day Lapse

    Getinge Medical India Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 37877 (ITAT-MUMBAI)

  5. ITAT Agra · 25 Mar 2026
    ITAT Agra Special Bench: Section 10A Deduction Allowed Prior to Set-Off of Losses, but Denied for Bank Interest and Indigenous Job Work

    ACPL Products (P) Ltd Vs The A.C.I.T

    (2026) TaxCorp(LJ) 37876 (ITAT-AGRA)

  6. ITAT Mumbai · 25 Mar 2026
    Mumbai ITAT Upholds Addition under Section 68 for Accommodation Entry; Incorrect Section Reference Not Fatal Where Assessee Is Fully Aware of Inquiry Nature

    Bajaj International Realty Pvt. Ltd Vs Commissioner of Income- tax

    (2026) TaxCorp(LJ) 37875 (ITAT-MUMBAI)

  7. ITAT Mumbai · 25 Mar 2026
    Mumbai ITAT Upholds Deletion of Disallowance under Section 40A(2)(b) for Directors’ Remuneration: Faults AO’s Arbitrary Approach and Upholds Consistency Principle

    Blend Financial Services Limited Vs DCIT

    (2026) TaxCorp(LJ) 37874 (ITAT-MUMBAI)

  8. ITAT Mumbai · 25 Mar 2026
    Mumbai ITAT Restricts Disallowance to Rs. 10 Lakhs in SRA Redevelopment Case, Deletes Rs. 35.20 Lakhs Addition Citing Assessee’s Concession and Banking Trail

    Suraj Vijay Kulkarni Vs ITO

    (2026) TaxCorp(LJ) 37873 (ITAT-MUMBAI) · Section 69

  9. ITAT Delhi · 25 Mar 2026
    Disallowance of Purchases Unjustified Without Rejection of Books or Corroborative Evidence – Statements During Search Insufficient Basis

    Vestige Marketing Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37872 (ITAT-DELHI)

  10. ITAT Delhi · 25 Mar 2026
    Delhi ITAT Invalidates PCIT Revision Under Section 263 Due to Assessee’s Section 44AD Return: No Additional Enquiry Mandate

    Neeraj Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37871 (ITAT-DELHI) · Section 263

  11. ITAT Delhi · 25 Mar 2026
    Delhi ITAT Confirms Revenue Nature of Aborted IPO Expenses and Expands Scope of Section 10B Deduction for EOUs

    Orient Craft Limited Vs DCIT

    (2026) TaxCorp(LJ) 37870 (ITAT-DELHI)

  12. ITAT Delhi · 25 Mar 2026
    Delhi ITAT Clarifies: Lump-Sum Payment for Outright Transfer of Design Rights Not Royalty under India-UAE DTAA in Versova-Bandra Sea Link Project

    International Bridge Technologies Middle East DMCC Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37869 (ITAT-DELHI)

  13. Calcutta High Court · 25 Mar 2026
    Calcutta High Court Invalidates Demand and Penalty Notices Issued Alongside Draft Assessment Order Due to Absence of Final Assessment and Statutory Time Bar

    Almatis Alumina Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 37868 (HC-CALCUTTA)

  14. Kerala High Court · 10 Apr 2026
    Kerala High Court Orders Lifting of Attachment on Mortgaged Properties after Statutory Limitation; Directs Registry to Register Sale Certificate under Rule 68B(4) of Income Tax Act

    The South Indian Bank Ltd Vs The ACIT

    (2026) TaxCorp(LJ) 37867 (HC-KERALA)

  15. Bombay High Court · 23 Mar 2026
    Bombay High Court Rules Section 201(3) Limitation for TDS Orders Runs Quarter-wise; Revenue’s Annual Computation Rejected in Vodafone Cellular Case

    Vodafone Cellular Ltd Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37866 (HC-BOMBAY) · Section 201(3)

  16. ITAT Delhi · 23 Mar 2026
    Delhi ITAT Invalidates Reassessment Initiated Against Non-Existent Entity Post-Conversion to LLP: Notice Issued Under Section 148 Set Aside

    Mango Infratech Solutions Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37865 (ITAT-DELHI)

  17. ITAT Chennai · 23 Mar 2026
    Chennai ITAT Rules Non-Commencement of Activities Not a Ground for Denial of Section 12AB Registration to Charitable Trust; CIT(E)'s Order Set Aside

    Sir CV Raman Educational & Charitable Trust Vs The CIT

    (2026) TaxCorp(LJ) 37864 (ITAT-CHENNAI) · Section 12A(1)(ac)(iii)

  18. ITAT Hyderabad · 23 Mar 2026
    Conversion of Agricultural Land to Non-Agricultural Land Triggers Capital Gains Tax: Hyderabad ITAT Affirms Taxability on Sale

    Parvathaneni Praveen Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37863 (ITAT-HYDERABAD) · Section 2(14)(iii)

  19. ITAT Mumbai · 23 Mar 2026
    Mumbai ITAT Upholds Full Addition for Unsubstantiated Purchases under Section 68; Reduces Ad-Hoc Expense Disallowance to 10% Citing Inadequate Proof and Personal Element in Proprietorship Accounts

    Agnelo Gustavo Eugenio Rodrigues Vs DCIT

    (2026) TaxCorp(LJ) 37862 (ITAT-MUMBAI)

  20. ITAT Chennai · 23 Mar 2026
    Chennai ITAT Cancels Section 271B Penalty: Technical Portal Glitches Accepted as Reasonable Cause for Delayed Tax Audit Filing

    Konda Seenivasaiyer Damodharan Kishori Lal Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37861 (ITAT-CHENNAI) · Sections 271B, 273B

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