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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 12 Nov 2025
    ITAT Mumbai Sends Back Case for Re-examination: Assessee’s Failure to Substantiate Rs. 20 Lakh Payment as Joint Owner in Property Sale Deed

    Vaishali Umesh Naik Vs Income tax Officer

    (2025) TaxCorp(LJ) 37068 (ITAT-MUMBAI)

  2. ITAT Delhi · 03 Dec 2025
    Delhi ITAT Sets Aside PE Finding: Assessing Officer’s Expansion of Jurisdiction in Manpower Supply Case Held Unlawful

    WTS Engery DMCC Vs Assistant Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 37067 (ITAT-DELHI)

  3. ITAT Mumbai · 12 Nov 2025
    ITAT Mumbai Rules Development Rights Taxable in Hands of Individual Society Members, Not Cooperative Society, Under Registered Redevelopment Agreement

    RBI Employees Bhagvati Co-op. Housing Society Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 37066 (ITAT-MUMBAI)

  4. ITAT Bangalore · 12 Nov 2025
    ITAT Bangalore Quashes Addition under Section 69A for Alleged Unexplained Cash Deposits, Citing Proper Accounting and Lack of Evidence

    Srinivasappa Vs The Asst.Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37065 (ITAT-BANGALORE) · Section 69A

  5. ITAT Mumbai · 12 Nov 2025
    Mumbai ITAT Affirms LTCG Exemption for Temasek Group’s Fullerton Financial Holdings Under India-Singapore DTAA: Substance and PPT Satisfied Despite No Local Employees

    Fullerton Financial Holdings Pte. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 37064 (ITAT-MUMBAI)

  6. ITAT Bangalore · 12 Nov 2025
    Bangalore ITAT Upholds Builder Payment as Legitimate Cost of Acquisition for NRI Senior Citizen, Disallows Travel-Related Sale Expenses in Property Sale

    Vijay Lakhmichand Israni Vs ITO

    (2025) TaxCorp(LJ) 37063 (ITAT-BANGALORE)

  7. ITAT Delhi · 12 Nov 2025
    Delhi ITAT Rules in Favour of Tata Teleservices: Recurring Customer Acquisition Costs Held as Revenue Expenditure, Disallowance of Rs. 169.08 Crore Set Aside

    Tata Teleservices Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 37062 (ITAT-DELHI)

  8. ITAT Mumbai · 12 Nov 2025
    Mumbai ITAT Rules Receipts for Group Services Not Taxable as FTS or Royalty under India-Belgium DTAA Due to Absence of Managerial or Technical Control

    Solvay S. A. Vs The Deputy Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 37061 (ITAT-MUMBAI)

  9. ITAT Mumbai · 12 Nov 2025
    Mumbai ITAT Third Member Clarifies: Penalty under Section 43 of Black Money Act is Discretionary, Not Automatic

    Vinil Venugopal Vs DDIT

    (2025) TaxCorp(LJ) 37060 (ITAT-MUMBAI) · Section 43

  10. ITAT Mumbai · 03 Dec 2025
    Mumbai ITAT Rules Section 50C Inapplicable to Co-operative Society’s Receipt of Membership and Repair Funds, Noting No Capital Asset Transfer

    Gautam Jyoti Co-operative HSG Society Vs ITO

    (2025) TaxCorp(LJ) 37059 (ITAT-MUMBAI) · Section 50C

  11. Bombay High Court · 22 Nov 2025
    Bombay High Court Sets Aside Income Tax Reassessment Against Charitable Trust for Alleged Non-Specific Accumulation: Form 10 Compliance Upheld

    Sir Jamsetjee Jejeebhoy Charity Fund Vs Income Tax, Officer

    (2025) TaxCorp(LJ) 37049 (HC-BOMBAY) · Section 11(2)

  12. ITAT Delhi · 06 Nov 2025
    Disallowance of Director’s Salary and Addition on Unaccounted Cash Sales Set Aside—WhatsApp Chats and Retracted Statement Held Insufficient Basis

    LSL Tools (P) Ltd Vs ACIT

    (2025) TaxCorp(LJ) 37032 (ITAT-DELHI) · Section 40A(2)(b)

  13. ITAT Delhi · 07 Nov 2025
    Delhi ITAT Invalidates Section 154 Rectification Order for Addressing Controversial Issues Already Dropped Under Section 148; Adjustments Beyond Apparent Error Not Permissible

    Baani Landbase Pvt Ltd Vs DCIT

    (2025) TaxCorp(LJ) 37031 (ITAT-DELHI)

  14. ITAT Mumbai · 18 Nov 2025
    Mumbai ITAT Upholds Cessation of Section 115JB Exemption for Sick Company Once Net Worth Turns Positive; BIFR’s Revival Scheme Not a Blanket Assurance

    Supertex Industries Ltd Vs DCIT

    (2025) TaxCorp(LJ) 37028 (ITAT-MUMBAI) · Section 115JB

  15. ITAT Kolkata · 05 Nov 2025
    Kolkata ITAT Affirms Use of DVO’s FMV for Long-Term Capital Gains, Dismisses Assessee’s Plea on Section 155(15) in Multi-Property Sale

    Bimla Devi Agrawal Vs Assessing Officer

    (2025) TaxCorp(LJ) 37027 (ITAT-KOLKATA) · Section 155(15)

  16. ITAT Bangalore · 05 Nov 2025
    Bangalore ITAT Affirms Tissue Culture Income as Agricultural, Grants Section 10(1) Exemption Despite Revenue’s Business Income Claim

    Satyenra Kumar Gutgutia Vs DCIT

    (2025) TaxCorp(LJ) 37026 (ITAT-BANGALORE) · Section 10(1)

  17. ITAT Delhi · 05 Nov 2025
    Delhi ITAT Directs Fresh Assessment: ALV to be Computed Only on Let-Out Portion of Partly Self-Occupied Property, Not Entire Property Value

    Asha Burman Vs ACIT

    (2025) TaxCorp(LJ) 37025 (ITAT-DELHI)

  18. ITAT Mumbai · 06 Nov 2025
    Mumbai ITAT Exonerates F&O Trader in Client Code Modification Dispute, Citing Lack of Evidence and Genuine Transactions

    Harendra Pratapray Doshi (HUF) Vs Income Tax Officer

    (2025) TaxCorp(LJ) 37024 (ITAT-MUMBAI)

  19. ITAT Bangalore · 06 Nov 2025
    Bangalore ITAT Quashes Assessment as AO Exceeded Jurisdiction in Limited Scrutiny Without Prior Approval

    Vedavathi Gangoor Mariappa Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 37023 (ITAT-BANGALORE) · Section 143(2)

  20. AP High Court · 05 Nov 2025
    Telangana High Court Affirms Refund Under Section 44AF, Holds Defective Return Provisions Inapplicable for Retail Traders Filing Presumptive Income

    Mohd.Amzad Vs High Court Telangana

    (2025) TaxCorp(LJ) 37021 (HC-AP) · Sections 44AF, 139(9)

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