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Landmark Rulings

Direct Tax landmark rulings

15,755 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. ITAT Mumbai · 10 Mar 2026
    ITAT Bangalore Allows Set-Off of Past Charitable Deficits Against Current Year Income for AY 2017-18, Citing Prospective Nature of Finance Act, 2021 Amendment

    Chitradurga Zilla Reddy Jana Sangha (R) Vs ITO

    (2026) TaxCorp(LJ) 37788 (ITAT-MUMBAI)

  14. ITAT Mumbai · 10 Mar 2026
    Mumbai ITAT Upholds AO’s 148 Jurisdiction Where No Original Return Filed in Property Purchase Case

    Rekhaben Sharadkumar Mehta Vs ITO

    (2026) TaxCorp(LJ) 37787 (ITAT-MUMBAI) · Sections 139(1), 148

  15. ITAT Delhi · 10 Mar 2026
    Delhi ITAT Sets Aside PCIT’s Section 263 Revision—AO’s Detailed 14A Disallowance Inquiry Upheld; No Error or Prejudice to Revenue Found

    Dhani Loans & Services Ltd Vs PCIT

    (2026) TaxCorp(LJ) 37786 (ITAT-DELHI)

  16. ITAT Delhi · 10 Mar 2026
    Delhi ITAT Rules in Favour of Employees Welfare Society: Allows Set-Off of Retirement Benefits Against Taxable Interest Income

    All India Oriental Bank of Employees Welfare Society Vs ITO

    (2026) TaxCorp(LJ) 37785 (ITAT-DELHI)

  17. ITAT Delhi · 10 Mar 2026
    Delhi ITAT Nullifies Assessment Order: AO’s Use of Search-Based Evidence in Set-Aside Proceedings Held Ultra Vires; Mandate for Separate Proceedings under Section 158BD Affirmed

    Prem Prakash Vs ACIT

    (2026) TaxCorp(LJ) 37784 (ITAT-DELHI)

  18. ITAT Mumbai · 10 Mar 2026
    Mumbai ITAT Directs Fresh Evaluation of Disallowances under Sections 40(a)(i) and 40(a)(ia) After Scrutiny of TDS Compliance Where Payees Not Identified at Year-End

    Maersk Line India Pvt. Ltd Vs Asst. Commissioner o f Income Tax

    (2026) TaxCorp(LJ) 37783 (ITAT-MUMBAI) · Section 40(a)(i)/(ia)

  19. ITAT Hyderabad · 10 Mar 2026
    Hyderabad ITAT Sets Aside Time-Barred Assessment Order Under Section 153C: Strict Adherence to Statutory Limitation Period Affirmed

    Samiudedin Aslam Vs Asstt. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37782 (ITAT-HYDERABAD) · Sections 153(4), 144C(15)

  20. P&H High Court · 10 Mar 2026
    Punjab & Haryana High Court Affirms Sales Tax Subsidy for Backward Area Industrial Units as Capital Receipt, Not Taxable as Revenue Income

    Vardhman Textiles Ltd Vs CIT

    (2026) TaxCorp(LJ) 37781 (HC-P&H)

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