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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Chennai · 28 Oct 2025
    Chennai ITAT Upholds Section 11 Exemption for Trust Despite Delay in Filing Form 10B, Terms Requirement as Directory

    Alternative for India Development Vs ITO

    (2025) TaxCorp(LJ) 36954 (ITAT-CHENNAI) · Section 11

  2. Chhattisgarh High Court · 29 Oct 2025
    Chhattisgarh High Court Validates Assessment Despite Jurisdictional Objection Raised Belatedly: Notice Served at PAN Address Holds Good

    Harish Kumar Chhabada Vs Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36953 (HC-CHHATTISGARH) · Section 124(3)

  3. ITAT Ahmedabad · 27 Oct 2025
    Ahmedabad ITAT Nullifies Section 148 Reassessment for Failure to Review Assessee’s ITR and Misconceived Allegations of Fictitious LTCG

    Ashok Amarnath Agrawal Vs Deputy Commissioner of Income-tax

    (2025) TaxCorp(LJ) 36952 (ITAT-AHMEDABAD)

  4. ITAT Mumbai · 29 Oct 2025
    Mumbai ITAT Exonerates Co-operative Society from Section 69A Addition, Recognizes Explanation for Demonetisation Cash Deposits and Condones Appeal Delay

    Chandraprabha Co-operative Credit Society Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36951 (ITAT-MUMBAI)

  5. Madras High Court · 17 Oct 2025
    Madras High Court Orders Immediate Release of Attached Property After Full Tax Payment by Charitable Trust; Recovery Officer Directed to Comply with Tribunal’s Final Order

    JSR Infra Developers Pvt. Ltd Vs The Tax Recovery Officer

    (2025) TaxCorp(LJ) 36948 (HC-MADRAS)

  6. Gujarat High Court · 17 Oct 2025
    Gujarat High Court Overturns Revenue's Denial, Permits NRI to File Delayed Income Tax Return for AY 2020-21 Due to COVID-19 Hardships

    Sumati Lokendra Patel Vs CIT

    (2025) TaxCorp(LJ) 36947 (HC-GUJARAT)

  7. Bombay High Court · 17 Oct 2025
    Bombay High Court Sets Aside Revenue’s Rejection, Condones 1290-Day Delay in Form 10B Filing by Charitable Trust—Finds CA’s Oversight Constitutes Reasonable Cause

    International Resources for Fairer Trade Vs The Union of India & Ors.

    (2025) TaxCorp(LJ) 36946 (HC-BOMBAY)

  8. ITAT Delhi · 17 Oct 2025
    Delhi ITAT Grants Section 12A Registration to School Society Despite Rent Paid to President and Fire Safety Issues

    Gyan Devi Memorial Cultural & Educational Society Vs CIT (Exemption)

    (2025) TaxCorp(LJ) 36945 (ITAT-DELHI) · Section 12A

  9. ITAT Chennai · 17 Oct 2025
    Chennai ITAT Upholds Denial of Mutuality Exemption for Member Contributions; Allows Petrol Bunk Discount Claims as Business Expenditure

    Sankari Lorry Urimaiyalargal Sangam Vs DCIT

    (2025) TaxCorp(LJ) 36944 (ITAT-CHENNAI)

  10. ITAT Delhi · 15 Oct 2025
    Delhi ITAT Validates CIT(A)’s Gross Profit Addition on Unverifiable Purchases Due to Non-Existent Suppliers and Cancelled GST Registrations in AY 2022-23

    Bhavya Pipe Industry Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36943 (ITAT-DELHI)

  11. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Decides Capital Gains Taxability Based on Beneficial Ownership: Gains on Sale of Property Taxable in Hands of Retiring Partner, Not Firm

    Go Go Garments Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36942 (ITAT-MUMBAI) · Section 50C

  12. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Orders Fresh Verification of PF Contribution Disallowance, Mandates Adherence to Supreme Court’s Checkmate Services Ruling

    Kushang Security & House Keeping Service Pvt. Ltd Vs CIT(Appeals)

    (2025) TaxCorp(LJ) 36941 (ITAT-MUMBAI)

  13. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Rules on Separate Transactions for Flat Purchases; Orders Allowance of Loss on Cancelled Flat Under Section 2(47), Disallows Section 56(2)(vii)(b) Relief

    Aparna Sandeep Kulkarni Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36940 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  14. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Nullifies PCIT’s Section 263 Revision for Lack of Inquiry Lapse and Upholds AO’s Merits in Capital Reduction, Loan Waiver, and Bad Debt Write-Off

    Vinay Tarachand Chawla Vs PCIT

    (2025) TaxCorp(LJ) 36939 (ITAT-MUMBAI)

  15. ITAT Mumbai · 15 Oct 2025
    ITAT Mumbai Rules Stamp Duty Value for Section 56(2)(vii) to be Determined on Date of Flat Booking and Initial Payment, Not Registration Date

    Rudaram Dungararamji Choudhary Vs I.T.O.

    (2025) TaxCorp(LJ) 36938 (ITAT-MUMBAI) · Section 56(2)(vii)

  16. ITAT Ahmedabad · 15 Oct 2025
    Ahmedabad ITAT: Mere Increase in Cash Sales During Demonetisation No Basis to Reject Books—Addition u/s 68 r.w. 115BBE Deleted in Absence of Concrete Defects

    Arvindbhai Jewellers Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 36937 (ITAT-AHMEDABAD) · Section 145(3)

  17. ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Affirms Arm’s Length Principle, Deletes Rs. 34.78 Crore Addition in Warner Bros. Distribution Income Case

    Warner Bros Distributing Inc. Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36936 (ITAT-MUMBAI)

  18. Gujarat High Court · 15 Oct 2025
    Gujarat High Court Mandates CBDT to Extend ITR Filing Deadline by One Month Citing Genuine Hardships Faced by Taxpayers

    Income Tax Bar Association & Anr Vs UNION OF INDIA & ORS.

    (2025) TaxCorp(LJ) 36935 (HC-GUJARAT)

  19. Bombay High Court · 15 Oct 2025
    Bombay High Court Upholds 15% Addition Cap on Alleged Bogus Purchases; Slams Revenue for Breach of Natural Justice and Failure to Share Adverse Material

    Ramelex Private Ltd Vs Pr. Commissioner Of Income Tax-3

    (2025) TaxCorp(LJ) 36934 (HC-BOMBAY)

  20. ITAT Chennai · 17 Oct 2025
    Chennai ITAT Invalidates Assessment by Non-Jurisdictional AO Post Section 127 Transfer to Central Circle, Madurai

    Ramasubbu Minnalkodi Vs Assistant Commissioner of Income tax

    (2025) TaxCorp(LJ) 36933 (ITAT-CHENNAI)

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