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Landmark Rulings

Direct Tax landmark rulings

15,765 rulings

  1. Bombay High Court · 27 Feb 2026
    Bombay High Court Directs Revenue to Reconsider Refund of Excess DDT to Mauritius Entity After Denial Without Due Process

    Fcbulka Advertising Pvt Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37690 (HC-BOMBAY)

  2. Madras High Court · 27 Feb 2026
    Madras High Court Upholds Wealth Tax on Urban Vacant Land Under Construction, Overrules ITAT Citing Supreme Court Precedent

    Express Infrastructure (P) Ltd Vs The Commissioner of Wealth Tax

    (2026) TaxCorp(LJ) 37689 (HC-MADRAS)

  3. Orissa High Court · 27 Feb 2026
    Orissa High Court Quashes Faceless Assessment for AY 2023-24 Due to Breach of Natural Justice and Inadequate Response Time

    Manishri Refractories and Ceramics Private Limited Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37688 (HC-ORISSA)

  4. AP High Court · 27 Feb 2026
    Telangana High Court Invalidates Non-Faceless Reassessment Proceedings Under Section 148A and 148: Order Quashed for Contravention of Section 151A

    Tecumseh Products India Private Limited Vs High Court Telangana

    (2026) TaxCorp(LJ) 37687 (HC-AP)

  5. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Upholds Slump Sale Classification: Rs 22.40 Crore Business Transfer Qualifies for Section 50B Relief; Revenue’s 'Business Sale' Allegation Dismissed

    Digital Insight India Products Private Limited Vs The Assistant Commissioner of Income tax

    (2026) TaxCorp(LJ) 37686 (ITAT-MUMBAI) · Section 2(42C)

  6. ITAT Delhi · 27 Feb 2026
    Delhi ITAT Rules GoDaddy.com LLC’s Domain Registration and Web Hosting Receipts Not Taxable as Royalty or FTS under India-USA DTAA

    Godaddy.com LLC Vs ACIT

    (2026) TaxCorp(LJ) 37685 (ITAT-DELHI)

  7. ITAT Mumbai · 27 Feb 2026
    Mumbai ITAT Affirms CIT(A) Admission of Additional Evidence Under Rule 46A Due to Auditor’s Health Crisis; Deletes Section 68 Addition on Foreign Share Premium

    Rihting Coating Technology (India) Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37684 (ITAT-MUMBAI)

  8. ITAT Chennai · 27 Feb 2026
    Chennai ITAT Upholds Timeliness of AO’s Reassessment under Extended Limitation for Tribunal-Remanded Issues in Sri Maharaja Refineries Palm Oil Import-Export Case

    Sri Maharaja Refineries Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37683 (ITAT-CHENNAI)

  9. ITAT Bangalore · 27 Feb 2026
    ITAT Bangalore Restores Appeal as CIT(A) Dismissal for Alleged Delay Found Unjustified; Mandates Opportunity of Hearing on Merits

    Global E-Business Solutions Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37682 (ITAT-BANGALORE)

  10. ITAT Allahabad · 27 Feb 2026
    ITAT Allahabad Remands Case: Assessee Held Responsible for Dual PANs, Must Prove Bank Deposits are Disclosed Despite Technical Challenges

    Jai Maa Durga Traders Vs Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37681 (ITAT-ALLAHABAD)

  11. Orissa High Court · 27 Feb 2026
    Orissa High Court Invalidates Second Reassessment for Same Transaction under Section 147, Citing Finality of Prior Assessment and Doctrine of Double Jeopardy

    Sanjay Kumar Bijay Kumar Adaspur Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37680 (HC-ORISSA)

  12. Kerala High Court · 27 Feb 2026
    Kerala High Court Upholds Cancellation of Society’s Exemption for Electoral Funding: Political Campaign Support Deemed ‘Specified Violation’ under Section 12AB(4)

    Trivandrum Agenda Task Force Vs CIT

    (2026) TaxCorp(LJ) 37679 (HC-KERALA) · Section 12AB(4)

  13. Madras High Court · 27 Feb 2026
    Madras High Court Upholds Assessment Against NRI, Holds Amended ‘Eligible Assessee’ Definition Applies; Assessee Estopped from Challenging Jurisdiction After DRP Proceedings

    Motilal Jain Mahaveer Jain Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37678 (HC-MADRAS) · Sections 144C(15)(b)(ii), 154

  14. ITAT Delhi · 27 Feb 2026
    Delhi ITAT Overturns Disallowance of Section 80IAC Deduction for Start-up Due to Technical Delay in Filing Form 10CCB

    Timble Technologies Pvt. Ltd Vs Assessing Officer, Income Tax Department

    (2026) TaxCorp(LJ) 37677 (ITAT-DELHI) · Section 80IAC

  15. ITAT Pune · 27 Feb 2026
    Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit

    Satishchandra Jagdishchandra Gugale Vs ITO

    (2026) TaxCorp(LJ) 37676 (ITAT-PUNE) · Section 54F

  16. ITAT Pune · 27 May 2026
    Pune ITAT Upholds Full Section 54F Deduction for Residential Flat Purchase Without Mandatory Capital Gains Account Deposit

    Satishchandra Jagdishchandra Gugale Vs ITO

    (2026) TaxCorp(LJ) 37675 (ITAT-PUNE) · Section 54F

  17. ITAT Pune · 27 May 2026
    Pune ITAT Holds Exemption u/s 11 Permissible on Updated Return Filed u/s 139(8A); Rejects Revenue’s Restriction Based on Section 139(1) Compliance

    Indian Medical Association Pune Branch Vs DCIT

    (2026) TaxCorp(LJ) 37674 (ITAT-PUNE) · Section 11

  18. ITAT Delhi · 27 May 2026
    Delhi ITAT Slams AO’s Faulty Extrapolation of Revenue on Unsold Area; Upholds CIT(A)’s Deletion of ₹7 Cr. Addition Based on AS-7 & AS-9 Compliance

    Krish Icon Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37673 (ITAT-DELHI)

  19. ITAT Delhi · 27 May 2026
    Delhi ITAT Declares Assessment Order Void: Section 143(2) Notice Held Time-Barred Despite Rectified Return Filed at Revenue’s Instance

    Boang Technology Pvt. Ltd Vs ITO

    (2026) TaxCorp(LJ) 37672 (ITAT-DELHI) · Section 143(2)

  20. Delhi High Court · 10 Apr 2026
    Delhi High Court Rules No Royalty on Cross Charges for Software Use Under Article 12(3) of India-US DTAA, Orders ‘NIL’ Withholding Certificate

    Aecom Technical Services Inc. Vs ITO

    (2026) TaxCorp(LJ) 37671 (HC-DELHI)

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