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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 04 Jul 2025
    Mumbai ITAT Affirms Disallowance of Loan Interest Deduction Where Interest Charged to Related Parties Was Below Arm’s Length Rate

    Jackie Mahesh Vora Vs ACIT

    (2025) TaxCorp(LJ) 36465 (ITAT-MUMBAI)

  2. Madras High Court · 03 Jul 2025
    Madras High Court Rebukes Revenue, Orders Swift Refund with Interest and Halts Recovery Against Greaves Electric After 20% Tax Deposit Compliance

    Greaves Electric Mobility Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36464 (HC-MADRAS)

  3. Gujarat High Court · 03 Jul 2025
    Gujarat High Court Sets Aside Revenue’s Rejection of Delay Condonation, Orders Reconsideration for Refund Claim Owing to Medical Hardship and Procedural Lapse

    Monica Elande Vs CIT

    (2025) TaxCorp(LJ) 36463 (HC-GUJARAT)

  4. Bombay High Court · 03 Jul 2025
    Bombay High Court Invalidates Section 148 Notice: Reassessment Proceedings Held Impermissible as Mere Change of Opinion in Absence of Non-disclosure by Trust

    Symbiosis Open Education Society Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36462 (HC-BOMBAY) · Section 147

  5. ITAT Delhi · 03 Jul 2025
    Delhi ITAT Affirms Capital Gains Tax Exemption for Mauritius-Based Essar Com on Vodafone Essar Share Sale, Finds No Evidence of Sham Arrangement

    Essar Com Limited Vs ACIT

    (2025) TaxCorp(LJ) 36461 (ITAT-DELHI)

  6. ITAT Bangalore · 03 Jul 2025
    Bangalore ITAT Quashes Penalties Under Sections 271(1)(c) and 271B Against Charitable Trust After Denial of Exemption under Sections 11 and 12

    Dakshina Kannada Nirmithi Kendra Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36460 (ITAT-BANGALORE) · Sections 271(1)(c), 271B

  7. Madras High Court · 02 Jul 2025
    Madras High Court Voids Section 148A Notices Issued by Jurisdictional Officer, Mandates Strict Adherence to Faceless Scheme

    TVS Credit Services Limited Vs DCIT

    (2025) TaxCorp(LJ) 36459 (HC-MADRAS)

  8. ITAT Mumbai · 02 Jul 2025
    Mumbai ITAT Upholds Tata Sons’ Right to Section 115BBA Benefit Despite Dispute on Form 10-IC E-Filing Authentication

    Tata Sons Pvt. Ltd Vs ACIT-2(3)(1)

    (2025) TaxCorp(LJ) 36458 (ITAT-MUMBAI) · Section 115BBA

  9. ITAT Bangalore · 02 Jul 2025
    Bangalore ITAT Rules: Sale of Embedded Software and Hardware Support Not Taxable as Royalty or FTS under India-Ireland DTAA

    Arista Networks Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36457 (ITAT-BANGALORE)

  10. ITAT Mumbai · 01 Jul 2025
    Mumbai ITAT Confirms Allowability of ‘Downside on Sale of Flats’ as Business Expenditure: Transactions with Developer Held Genuine under Section 69C

    Scal Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 36456 (ITAT-MUMBAI) · Section 69C

  11. ITAT Delhi · 01 Jul 2025
    Delhi ITAT Affirms Revenue Nature of Amritsar Project Loss Post-Compromise Deed, Allows Deduction in AY 2012-13

    Sourya Towers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36455 (ITAT-DELHI)

  12. ITAT Pune · 01 Jul 2025
    Pune ITAT Nullifies Assessments for Four Years: Jurisdiction Flawed Where Seized Documents Only 'Pertained to' and Did Not 'Belong to' the Assessee Prior to 01.06.2015

    Four Pillar Communications Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36454 (ITAT-PUNE) · Section 153C

  13. ITAT Mumbai · 30 Jun 2025
    Mumbai ITAT Rules Addition under Section 68 Unjustified for LLP Conversion: No Unexplained Credit Attributable to Assessee

    NICAF LLP Vs ITO

    (2025) TaxCorp(LJ) 36453 (ITAT-MUMBAI) · Section 68

  14. ITAT Bangalore · 30 Jun 2025
    Bangalore ITAT Clarifies Limits of Section 80G Approval: Genuine Charitable Activity Sufficient, Surplus Utilisation Not a Ground for Rejection

    Academy of Liberal Education Regd Vs CIT(Exemptions)

    (2025) TaxCorp(LJ) 36452 (ITAT-BANGALORE) · Section 80G(5)

  15. Madras High Court · 30 Jun 2025
    Madras High Court Confirms ITAT’s Deletion of Section 68 Addition: Revenue Records and Documentary Evidence Prove Agricultural Nature of Land

    Pandit Vettrivel Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36451 (HC-MADRAS)

  16. Gujarat High Court · 30 Jun 2025
    Gujarat High Court Invalidates Reassessment for AY 2013-14: Absence of Tangible Material and Lack of Jurisdiction on Alleged Bogus Sub-Contracting and Agricultural Land Sale

    Ashok Kumar Premchandbhai Patel Vs DCIT

    (2025) TaxCorp(LJ) 36450 (HC-GUJARAT)

  17. Karnataka High Court · 01 Jul 2025
    Karnataka High Court Invalidates Assessment Order Passed After Statutory Limitation Under Section 144C(13): AO’s Delay Renders Order Void

    Himalaya Drug Company Vs The DCIT

    (2025) TaxCorp(LJ) 36449 (HC-KARNATKATA) · Section 144C(13)

  18. Chhattisgarh High Court · 30 Jun 2025
    Chhattisgarh High Court Confirms ITAT’s Quashing of Section 263 Revision: No Error or Prejudice in AO’s Order on Deductions under Sections 80IA(4) & 80G

    Vimla Infrastructure (India) Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 36448 (HC-CHHATTISGARH)

  19. Madras High Court · 01 Jul 2025
    Madras High Court Upholds Reassessment Proceedings: No Interference Warranted Where Tangible Material Exists

    Indian Syntans Investments Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36447 (HC-MADRAS)

  20. Madras High Court · 02 Jul 2025
    Madras High Court Sets Aside CIT(A) Order, Condones 7-Month Delay in Appeal Owing to Communication Lapse via Outdated Auditor Email

    Lakshmanan Murugaraj Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36446 (HC-MADRAS)

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