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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Rules Milestone Payments for Project Management and Preliminary Designs in Rolling Stock Supply Not Taxable as FTS under India-Germany DTAA

    Bombardier Transportation GmbH Vs Assistant Director of Income Tax

    (2026) TaxCorp(LJ) 37448 (ITAT-DELHI)

  2. Delhi High Court · 10 Feb 2026
    Delhi High Court Sets Aside AO’s Nil Withholding Certificate Order for Nord Anglia Education Over Non-Compliance with Rule 28AA Mandate

    Nord Anglia Education Limited Vs DCIT

    (2026) TaxCorp(LJ) 37447 (HC-DELHI) · Section 197

  3. Delhi High Court · 10 Feb 2026
    Delhi High Court Holds No Service PE for E&Y LLP: Physical Presence Essential Under Article 5(2)(k) of India-UK DTAA; Nil Withholding Certificate Rejection Set Aside

    Ernst And Young LLP Vs ACIT

    (2026) TaxCorp(LJ) 37446 (HC-DELHI) · Section 195

  4. ITAT Rajkot · 28 Jan 2026
    Rajkot ITAT Quashes Protective Additions in Firm’s Hands, Citing Substantive Taxation on Partners and Bar on Double Taxation

    Radhika Jewellers Vs Deputy Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37445 (ITAT-RAJKOT)

  5. ITAT Delhi · 28 Jan 2026
    Delhi ITAT Caps Marketing Expense Deduction to 20% for Iyogi Technical Services; Disallows Unsubstantiated Administrative Payments to US AE

    Iyogi Technical Services Private Limited Vs Addl.CIT

    (2026) TaxCorp(LJ) 37444 (ITAT-DELHI)

  6. ITAT Mumbai · 28 Jan 2026
    Mumbai ITAT Rules: FMV on Surrender Date to be Treated as Cost of Acquisition for Flats Received in Exchange of Tenancy Rights

    Murtuza Kothari Vs ITO

    (2026) TaxCorp(LJ) 37443 (ITAT-MUMBAI) · Section 48

  7. Madras High Court · 28 Jan 2026
    Madras High Court Restricts Tax Recovery Officer’s Power: Mortgage by Defaulter Not Void Ab Initio, Revenue Can Attach and Sell Property

    Sree Gokulam Chit and Finance Co. P. Ltd Vs The Tax Recovery Officer, The PCIT

    (2026) TaxCorp(LJ) 37442 (HC-MADRAS)

  8. Delhi High Court · 28 Jan 2026
    Delhi High Court Rebukes ITAT Bench for Refusing Jurisdiction, Restores 200 Sahara India Appeals for Merits Adjudication

    Sahara India Ltd Vs Income Tax Appellate Tribunal

    (2026) TaxCorp(LJ) 37441 (HC-DELHI)

  9. Delhi High Court · 28 Jan 2026
    Delhi High Court: Limitation Extension Denied for AO’s Improper FT&TR Reference in AY 2017-18 Assessment—Assessment Quashed

    Sanjay Jain Vs PCIT

    (2026) TaxCorp(LJ) 37440 (HC-DELHI) · Section 153B

  10. ITAT Chennai · 28 Jan 2026
    ITAT Chennai Rules No TDS Required on Corporate Charges Paid to Singapore AE: Section 40(a)(i) Disallowance Deleted, DTAA Prevails

    Anixter India Private Limited Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37439 (ITAT-CHENNAI) · Section 40(a)(i)

  11. ITAT Chandigarh · 28 Jan 2026
    Chandigarh ITAT Declares Reassessment Proceedings Void Due to Time Bar and Procedural Lapses; Additions Based on Unsigned Third-Party Excel Sheet Dismissed

    Vimal Alloys Private Limited Vs The DCIT

    (2026) TaxCorp(LJ) 37438 (ITAT-CHANDIGARH)

  12. ITAT Delhi · 28 Jan 2026
    Delhi ITAT Nullifies Penalty Under Section 271AAC(1) Due to Pending Quantum Appeal Before High Court; AO Permitted to Reinitiate Proceedings Post Final Disposition

    Ruby Singh Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37437 (ITAT-DELHI)

  13. ITAT Chennai · 10 Feb 2026
    Chennai ITAT Quashes Rs. 6 Lakh Addition: Rejects Presumptive Extension of Survey Disclosure Beyond Supported Period Under Section 145(3)

    Moorthy Ramasubramanian Vs The DCIT

    (2026) TaxCorp(LJ) 37436 (ITAT-CHENNAI)

  14. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Restricts Assessee’s Additional Grounds under Rule 27, Upholds Deletion of Unexplained Cash Addition

    Faridabad Presswell Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37435 (ITAT-DELHI)

  15. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Affirms Disallowance of Late Employees’ PF/ESI Contributions at Return Processing Stage, Citing Supreme Court’s Retrospective Law Declaration

    Rational Business Corporation Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 37434 (ITAT-DELHI)

  16. ITAT Mumbai · 10 Feb 2026
    Mumbai ITAT Invalidates Clubbed Reassessment Order: Predecessor’s Pre-Amalgamation Income Cannot Be Assessed with Successor’s Income

    Kalpataru Projects International Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37433 (ITAT-MUMBAI)

  17. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Affirms Assessee’s Right to Deduction Under Section 80-IA Without Notional Set-off of Pre-Initial Year Losses Already Absorbed

    Sterling Agro Industries Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37432 (ITAT-DELHI) · Section 80-IA

  18. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Upholds Deduction for Employee PF Paid After Due Date Due to Technical Glitch; Orders Refund of Excess DDT Applying DTAA Over Section 115-O

    Intertek India Private Limited Vs Asst.Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37431 (ITAT-DELHI)

  19. Karnataka High Court · 10 Feb 2026
    Karnataka High Court Quashes Reassessment for AY 2016-17 Due to Improper Notice Service at Outdated Address: Upholds Natural Justice

    Ganesh Kumar Veluswamy Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37430 (HC-KARNATKATA)

  20. Calcutta High Court · 10 Feb 2026
    Calcutta High Court Affirms ITAT’s Deletion of Trading Loss Disallowance; Orders AO to Set Off Losses Against Interest Income in Absence of Direct Evidence on Penny Stock Allegations

    Megapode Vyapar Private Limited Vs PCIT

    (2026) TaxCorp(LJ) 37429 (HC-CALCUTTA)

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