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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Pune · 10 Feb 2026
    Restoration of Capital Gain Tax Computation on Sale of Flats Under Joint Venture: Pune ITAT Directs AO to Re-examine Tax Liability and Disallows Deductions under Sections 54B and 54F

    Popatrao Dashrathrao Suryawanshi Vs ITO

    (2026) TaxCorp(LJ) 37428 (ITAT-PUNE)

  2. ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Rules Oral and Unrepaid Loans as Genuine: Section 68 Addition of Rs. 39 Lakhs Deleted for NRI Sourced Unsecured Loans

    Sabbirbhai Abdeali Gangardiwala Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37427 (ITAT-AHMEDABAD) · Section 68

  3. ITAT Delhi · 10 Feb 2026
    Delhi ITAT Rules AMC Payments Attract TDS Under Section 194C, Not 194J, As Services Not Managerial, Technical, or Consultancy in Nature

    Orbit Resorts Ltd Vs The A.C.I.T.

    (2026) TaxCorp(LJ) 37426 (ITAT-DELHI) · Sections 9(1), 201(1)

  4. ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Quashes PCIT’s Revision under Section 263: No Error or Prejudice in AO’s Assessment Following Detailed Inquiry

    Arunaben Kishorkumar Mandalia Vs The Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37425 (ITAT-AHMEDABAD) · Section 263

  5. ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Rules Market Value Cannot Justify Addition under Section 69 for Unexplained Investment Without Proper DVO Cost Analysis

    Chandubhai Raojibhai Patel Vs The ACIT

    (2026) TaxCorp(LJ) 37424 (ITAT-AHMEDABAD)

  6. ITAT Chennai · 16 Feb 2026
    Chennai ITAT Upholds Capgemini’s Section 10A Deduction: Missing CA Signature in Form 56F Deemed Curable Defect, Revenue’s Appeal Rejected

    Capgemini Technology Services India Ltd Vs The ACIT

    (2026) TaxCorp(LJ) 37423 (ITAT-CHENNAI)

  7. Delhi High Court · 23 Jan 2026
    Delhi High Court Halts Recovery of Demand from Start-Up Over Section 80-IAC Deduction: Calls for Urgent Amendments to Rule 18BBB and Form 10CCB

    Eradicatus Infectus Pvt Ltd (Formerly Known As Genestore India Pvt Ltd) Vs DCIT

    (2026) TaxCorp(LJ) 37422 (HC-DELHI)

  8. Delhi High Court · 23 Jan 2026
    Delhi High Court Quashes Assessment Order: Mandates Proof of Service of DRP Objections on AO to Safeguard Assessee Rights in Faceless Proceedings

    Express Freight Consortium Vs Assessment Unit, Income-Tax Department & Ors.

    (2026) TaxCorp(LJ) 37421 (HC-DELHI)

  9. ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Affirms Scope of Section 254(2): Dismisses Revenue’s Miscellaneous Application Alleging Non-Consideration of Submissions and Errors in Reasoning

    Shapoorji Pallonji and Co. Pvt. Limited Vs Assistant commissioner of Income Tax

    (2026) TaxCorp(LJ) 37420 (ITAT-MUMBAI) · Section 254(2)

  10. ITAT Mumbai · 16 Feb 2026
    ITAT Mumbai Affirms: Tax Liability Determination Permitted During IBC Liquidation, But Recovery and Adjudication of Past Dues Barred Post-Approval

    Trend Electronics Limited Vs ACIT

    (2026) TaxCorp(LJ) 37419 (ITAT-MUMBAI)

  11. ITAT Delhi · 16 Feb 2026
    Canadian Entity’s MRO Receipts for Spicejet Not Taxable as FTS under India-Canada DTAA, Fails ‘Make Available’ Test

    Bombardier Inc Vs ACIT

    (2026) TaxCorp(LJ) 37418 (ITAT-DELHI)

  12. ITAT Delhi · 16 Feb 2026
    Delhi ITAT Rules Mesne Profits from Tenant Overstay as Taxable Revenue Receipt, Rejects Capital Receipt Claim

    Archna Chadha Vs ACIT

    (2026) TaxCorp(LJ) 37417 (ITAT-DELHI)

  13. ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Quashes PDIT(Inv.)’s Revision under Black Money Act: Finds No Error or Prejudice in Trust Asset Disclosure Assessment

    Chintan Navnitlal Parikh Vs Principal Director of Income tax

    (2026) TaxCorp(LJ) 37416 (ITAT-AHMEDABAD)

  14. ITAT Delhi · 16 Feb 2026
    Delhi ITAT Overturns Rs. 2.13 Crore Addition; Finds No Basis for Treating Finished Goods as Sales under Project Completion Method

    M.S. Builders Vs ITO

    (2026) TaxCorp(LJ) 37415 (ITAT-DELHI)

  15. ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Affirms Validity of Reassessment Initiation under Section 147 Based on New Tangible Evidence, Directs Fresh Opportunity for Cross-Examination

    Sunil Bhagwatlal Dalal Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37414 (ITAT-MUMBAI)

  16. ITAT Delhi · 16 Feb 2026
    Delhi ITAT Invalidates Reassessment for Non-Issuance of Mandatory Section 143(2) Notice in Section 147 Proceedings

    Rupinder Kaur Arora Vs ACIT

    (2026) TaxCorp(LJ) 37413 (ITAT-DELHI)

  17. ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Quashes Rs. 53.36 Cr ‘On-Money’ Addition for Privilon & Parijat Eclate Projects Citing Lack of Concrete Evidence

    SKZ Developers LLP Vs The ACIT, DCIT

    (2026) TaxCorp(LJ) 37412 (ITAT-AHMEDABAD)

  18. Supreme Court · 22 Jan 2026
    Supreme Court Declares Tiger Global's Flipkart Share Sale via Mauritius a Sham; Denies Treaty Benefits Under Mauritius DTAA, Citing Impermissible Tax Avoidance

    Tiger Global International II Holdings Vs The Authority For Advance Rulings (Incometax) And Others

    (2026) TaxCorp(LJ) 37411 (SC)

  19. ITAT Mumbai · 22 Jan 2026
    Mumbai ITAT Restores Revenue’s Appeals After RP Added in Form 36: Clarifies Moratorium Bars Recovery, Not Adjudication

    Naren Shah Resolution Professional Vs Dy. CIT

    (2026) TaxCorp(LJ) 37410 (ITAT-MUMBAI)

  20. ITAT Surat · 22 Jan 2026
    ITAT Surat Upholds Co-operative Bank as ‘Assessee in Default’ for Failure to Deduct TDS on Rent and Legal Fees Despite Disallowance under Section 40(a)(ia)

    The Udhna Citizen Co.operative Bank Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37409 (ITAT-SURAT)

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