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Landmark Rulings

Direct Tax landmark rulings

15,765 rulings

  1. ITAT Delhi · 12 Feb 2026
    Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee

    Zeliant Corp Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37499 (ITAT-DELHI)

  2. ITAT Delhi · 16 Feb 2026
    Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society

    Jan Kalyan Samiti Vs ITO

    (2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)

  3. ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Declares No Business Connection or PE for German Reinsurer’s Indian Branch Under Section 9(1)(i) and Article 5 of India-Germany DTAA

    General Reinsurance AG Vs Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37497 (ITAT-MUMBAI)

  4. Gujarat High Court · 16 Feb 2026
    Gujarat High Court Invalidates TDS Default Order: No Withholding Required on Service Payments to Singapore Entity Absent "Make Available" of Technical Know-How under DTAA

    Solvay Specialities India Private Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37496 (HC-GUJARAT) · Sections 201, 201(1A)

  5. AP High Court · 16 Feb 2026
    Telangana High Court Quashes ITAT Remand Orders: Tribunal’s Routine Admission of Additional Evidence Under Rule 29 Held Ultra Vires

    Nuziveedu Seeds Ltd Vs The Chief Commissioner of Income-Tax

    (2026) TaxCorp(LJ) 37495 (HC-AP)

  6. Delhi High Court · 16 Feb 2026
    Delhi HC Directs Fresh TDS Certificate at 0.5% for Travelport; Holds Entire Commission to Indian Agents Deductible from Attributed Revenue

    Travelport International Operations Limited Vs DCIT

    (2026) TaxCorp(LJ) 37494 (HC-DELHI)

  7. ITAT Mumbai · 10 Feb 2026
    Mumbai ITAT Denies Tata Chemicals Interest Deduction for Investments in Subsidiaries; Directs AO to Examine Foreign Tax Credit Rectification

    Tata Chemicals Ltd Vs Dy.CIT

    (2026) TaxCorp(LJ) 37493 (ITAT-MUMBAI) · Section 36(1)(iii)

  8. ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Quashes PCIT’s Section 263 Revision: Conscious Application of Mind by AO Precludes Erroneous Assessment Finding

    Bipinkumar Rambhai Patel Vs Principal Commissionerof Income-tax

    (2026) TaxCorp(LJ) 37492 (ITAT-AHMEDABAD)

  9. Madras High Court · 10 Feb 2026
    Madras High Court Nullifies Ex-Parte Assessment under Section 147 for Lack of Effective Notice; Orders Fresh Assessment Conditional on Payment by Assessee

    Arumugam Ramasamy Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37491 (HC-MADRAS)

  10. AP High Court · 10 Feb 2026
    Telangana High Court Nullifies Assessments for Failure to Serve Section 143(2) Notice Within Statutory Period: Emphasizes Distinction Between ‘Issuance’ and ‘Service’

    Anupama Chand Vs DCIT

    (2026) TaxCorp(LJ) 37490 (HC-AP) · Section 143(2)

  11. Gujarat High Court · 10 Feb 2026
    Gujarat High Court Nullifies Assessment Order for Breach of SOP: Revenue Directed to Grant Personal Hearing via Video Conferencing

    Parmeshwar Trading Co. Shingala Pravinbhai Hardasbhai Vs National Faceless Assessment Centre & Anr.

    (2026) TaxCorp(LJ) 37489 (HC-GUJARAT)

  12. AP High Court · 05 Feb 2026
    Telangana High Court Upholds Denial of Interest Waiver under Sections 234A, 234B, and 234C: Disclosure Not Voluntary, CBDT Circular Conditions Not Met

    Kwatra Builders Vs The Chief Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37488 (HC-AP)

  13. ITAT Mumbai · 05 Feb 2026
    Mumbai ITAT Holds Compensation for Relinquishment of “Savlon” Trademark Rights as Taxable Revenue Receipt—No Bar on Assessee’s Soap Business Post-Termination

    Hindustan Unilever Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37487 (ITAT-MUMBAI)

  14. ITAT Delhi · 05 Feb 2026
    Delhi ITAT Upholds Denial of Long-Term Capital Loss Carry Forward—Unregistered, Unenforceable Sale Agreement Between Related Parties Fails Legal Test

    Techno Trexim (India) Private Limited Vs ACIT

    (2026) TaxCorp(LJ) 37486 (ITAT-DELHI)

  15. ITAT Mumbai · 05 Feb 2026
    Mumbai ITAT Rules Interest Under Section 234C Cannot Be Levied Where Advance Tax is Debited on Due Date but Credited to Department Later

    Sporta Technologies Private Limited Vs Additional/Joint Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37485 (ITAT-MUMBAI) · Section 234C

  16. ITAT Mumbai · 05 Feb 2026
    Mumbai ITAT Nullifies Assessment for Lack of Proper Jurisdiction: ITO’s Issuance of Notice under Section 143(2) Held Invalid Where Income Exceeds Rs. 30 Lakhs

    Svadeshi Enterprises Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37484 (ITAT-MUMBAI) · Section 143(2)

  17. ITAT Bangalore · 05 Feb 2026
    ITAT Bangalore Remands Black Money Investment Case: Assessee Directed to Furnish Lender Confirmations for Overseas Investments

    Ullal Kojabba Monu Vs The Additional Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37483 (ITAT-BANGALORE)

  18. ITAT Mumbai · 05 Feb 2026
    Mumbai ITAT Rules Loan Write-Back Entry in Partner’s Capital Account Not Taxable Under Section 68: No Fresh Capital Introduced, No Addition Sustainable

    Antara Tushar Motiwala Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37482 (ITAT-MUMBAI) · Section 68

  19. ITAT Delhi · 05 Feb 2026
    Delhi ITAT Recognizes Right Over Allotted Unit as Capital Asset, Permits Long-Term Capital Loss Claim on Transfer by Widow

    Anshu Dhawan Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37481 (ITAT-DELHI)

  20. Bombay High Court · 05 Feb 2026
    Bombay High Court Invalidates Assessment Proceedings Initiated Against Amalgamated Company, Citing Jurisdictional Defect and Non-Compliance with Section 292B

    Paras Defence and Space Technologies Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37480 (HC-BOMBAY)

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