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Landmark Rulings

Direct Tax landmark rulings

15,765 rulings

  1. ITAT Mumbai · 27 May 2026
    Mumbai ITAT Quashes Reassessment Proceedings Due to AO’s Vague Allegations and Non-Application of Mind in Currency Derivative Loss Case

    Dipti Sureshchandra Bajaj Vs ACIT

    (2026) TaxCorp(LJ) 37710 (ITAT-MUMBAI)

  2. Karnataka High Court · 27 Feb 2026
    Karnataka High Court: Disclosure of Husband’s Tax Returns under RTI Not Permissible Without Larger Public Interest; Matrimonial Courts Must Follow Due Process for Financial Records

    Gulsanober Vs ITO

    (2026) TaxCorp(LJ) 37709 (HC-KARNATKATA) · Section 8(1)(e)

  3. Gujarat High Court · 27 Feb 2026
    Gujarat High Court Upholds Validity of Section 148 Notice Issued Within Limitation Despite Service Irregularities

    Perin Exim LLP Vs ITO

    (2026) TaxCorp(LJ) 37708 (HC-GUJARAT) · Section 148

  4. ITAT Chennai · 27 Feb 2026
    Chennai ITAT Upholds Extinguishment of Tax Dues Post-NCLT Resolution Plan Approval; Rejects Revenue’s Miscellaneous Application Citing Lack of Participation in Insolvency Proceedings

    Karaikal Port Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37707 (ITAT-CHENNAI) · Section 254(2)

  5. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Overturns Section 68 Addition: Holding Company’s Nil Income Not Ground for Rejecting Share Capital Explanation Without Tangible Evidence

    Equifax Credit Information Services Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37706 (ITAT-MUMBAI) · Section 69

  6. ITAT Hyderabad · 27 Feb 2026
    Hyderabad ITAT Remands Case for Fresh Adjudication: CIT(A) Order Set Aside for Breach of Rule 46A in Admission of Additional Evidence

    South Asian Ceramic Tiles Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 37705 (ITAT-HYDERABAD)

  7. ITAT Delhi · 27 Feb 2026
    Delhi ITAT Nullifies Reassessment under Section 148 for Lack of Jurisdiction and Absence of Independent Satisfaction; Non-Transferral Jurisdiction Fatal to Revenue’s Case

    Raj Bhagwan Bansal Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37704 (ITAT-DELHI)

  8. ITAT Ahmedabad · 27 Feb 2026
    Ahmedabad ITAT Sets Aside Penalty for Voluntary Survey Disclosure Accepted as Business Income, Emphasizes Strict Construction of Penal Provisions

    Radhika Jewellers Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37703 (ITAT-AHMEDABAD)

  9. ITAT Chandigarh · 27 Feb 2026
    Chandigarh ITAT Invalidates Reassessment for Lapse in Sanction by Chief Commissioner After Three-Year Limit

    Priya Pahwa Vs The ITO

    (2026) TaxCorp(LJ) 37702 (ITAT-CHANDIGARH) · Section 148

  10. ITAT Chennai · 27 Feb 2026
    Chennai ITAT Nullifies Rs 15.78 Crore Section 56(2)(x) Addition: Receipt of Shares by Trust Exclusively for Relatives of Settlor Held Non-Taxable after Deed Amendment

    VS Trust Vs The ITO

    (2026) TaxCorp(LJ) 37701 (ITAT-CHENNAI) · Section 56(2)(x)

  11. ITAT Chandigarh · 27 Feb 2026
    Chandigarh ITAT Upholds Rs. 50 Lakh Addition in Ex-MP’s Hands: HUF Ownership Claim Dismissed for Lack of Evidence, Transparency

    Pratibha Singh Vs The ACIT

    (2026) TaxCorp(LJ) 37700 (ITAT-CHANDIGARH)

  12. ITAT Ahmedabad · 27 Feb 2026
    Ahmedabad ITAT Directs CIT(E) to Condone Delay in Regular 12A Registration Application, Emphasizes Power Under Amended Law Where Provisional Registration Was Granted

    Shree Higlaj Education Trust Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37699 (ITAT-AHMEDABAD)

  13. ITAT Pune · 27 Feb 2026
    ITAT Pune Overturns CIT(E) Order: Upholds Validity of Trust’s Section 80G Registration Application Filed Before Expiry of Provisional Approval

    Mitcon Forum for Social Development Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37698 (ITAT-PUNE)

  14. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Affirms Reopening of Assessment: Non-Compliance by Assessee and Divergent Property Valuations Lead to Partial Relief

    Bio-Care Technologies Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37697 (ITAT-MUMBAI)

  15. ITAT Kolkata · 27 Feb 2026
    Kolkata ITAT Rules License Fees from Mall Leasing as 'Income from House Property'; Invalidates Defective 143(2) Notice for Hind Ceramics

    Hind Ceramics Pvt. Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37696 (ITAT-KOLKATA)

  16. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Criticizes Revenue’s Arbitrary Addition of Rs. 66.02 Lakh Based Solely on 26AS Mismatch; Matter Remanded for Proper Verification and Fresh Consideration

    Rajendra Bhalchandra Mokashi Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37695 (ITAT-MUMBAI)

  17. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Quashes Rs. 2.6 Crore Addition under Section 68: Assignment of Loan Not Sale of Immovable Property

    Mikado Textile Industries Ltd Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37694 (ITAT-MUMBAI) · Section 68

  18. Delhi High Court · 27 Feb 2026
    Delhi High Court Orders CIT(E) to Condon Delay in Form 10B Filing for AY 2022-23, Emphasizes Genuine Hardship and Charitable Status

    Fiitjee Foundation For Education Research And Trainings Vs CIT

    (2026) TaxCorp(LJ) 37693 (HC-DELHI)

  19. Delhi High Court · 27 Feb 2026
    Delhi High Court Clarifies Limitation Trigger under Sec. 153C: Limitation Period for 'Other Person' Runs from Actual Handing Over of Documents, Not Search Date

    Carol Infrastructure Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 37692 (HC-DELHI) · Section 153C

  20. MP High Court · 27 Feb 2026
    Madhya Pradesh High Court Rejects Petition Challenging Search Warrant Post-Assessment, Upholds Income Tax Department’s Seizure of Jewellery in Tax Evasion Case

    Mahesh Jagabandhu Roy And Others Vs Central Board Of Direct Taxes and Others

    (2026) TaxCorp(LJ) 37691 (HC-MP) · Section 132B

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