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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Delhi · 21 May 2025
    Delhi ITAT Quashes Penalty under Section 270A for Defective Notice; Interest Disallowance Also Deleted Owing to Sufficient Interest-Free Funds

    SBS Transpole Lilgistics pvt. Ltd Vs NFAC

    (2025) TaxCorp(LJ) 35307 (ITAT-DELHI)

  2. ITAT Mumbai · 21 May 2025
    Mumbai ITAT Invalidates Reassessment on Change of Opinion, Upholds CIT(A) Order Quashing Rs. 3.45 Crore Addition Linked to Unexplained Cash Deposits After Prior ITSC Settlement

    Jekin Enterprise Vs ACIT

    (2025) TaxCorp(LJ) 35306 (ITAT-MUMBAI)

  3. ITAT Mumbai · 21 May 2025
    Mumbai ITAT Quashes Penalty on Notional Rent Addition: Recognizes Three Flats as Single Self-Occupied Unit

    Kamini Krishna Kotak Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35305 (ITAT-MUMBAI)

  4. ITAT Mumbai · 13 Aug 2025
    Mumbai ITAT Orders Fresh Review on Set-Off of Brought Forward Losses by Amalgamated Entity, Citing Compliance with Section 72A and Non-Mandatory Nature of Form 62

    Sunjewels Private Limite Vs DCIT

    (2025) TaxCorp(LJ) 35304 (ITAT-MUMBAI)

  5. ITAT Mumbai · 13 Aug 2025
    Mumbai ITAT Quashes Penalty Under Section 270A Where No Real Benefit Accrued from Disallowed House Property Loss

    Godfrey Lloyd Vaz Vs Office of the Commissioner of Income Tax (Appeals)

    (2025) TaxCorp(LJ) 35303 (ITAT-MUMBAI) · Section 270A

  6. ITAT Hyderabad · 20 May 2025
    Hyderabad ITAT Sets Aside CIT(A) Order, Mandates Fresh Adjudication on Merits After Opportunity to Assessee

    Power Mech Infra Private Limited Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35302 (ITAT-HYDERABAD)

  7. ITAT Bangalore · 20 May 2025
    Bangalore ITAT Invalidates Assessment, Rules AO Breached CBDT’s Limited Scrutiny Mandate by Probing Unauthorized Issues

    Anantula Vijay Mohan Vs DCIT

    (2025) TaxCorp(LJ) 35301 (ITAT-BANGALORE)

  8. Delhi High Court · 22 May 2025
    Delhi High Court Affirms ITAT’s Addition of Bogus Bank Liabilities, Finds No Substantial Question of Law in Real Estate Assessee’s Appeal

    Harsha Associates Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 35300 (HC-DELHI)

  9. Delhi High Court · 13 Aug 2025
    Delhi High Court Overturns Rejection of DTVSV Settlement Application: Subsequent Non-Claim of Loss Not a Bar for AY Dispute Resolution

    IE VENTURE FUND Vs PCIT

    (2025) TaxCorp(LJ) 35299 (HC-DELHI)

  10. Delhi High Court · 21 Jul 2025
    Delhi High Court Quashes Revenue’s Appeal in Multiple Re-Assessment Saga; Assessee Cleared of Bogus Purchase Allegations

    GARG ACRYLIC LTD Vs PCIT

    (2025) TaxCorp(LJ) 35298 (HC-DELHI)

  11. HP High Court · 19 May 2025
    Mechanical Rejection of Objections in Reassessment Proceedings Quashed by Himachal Pradesh High Court

    Neena Singh Thakur Vs Pr. Commissioner of Income Tax & Anr.

    (2025) TaxCorp(LJ) 35297 (HC-HP) · Section 148A(d)

  12. Bombay High Court · 19 May 2025
    Bombay High Court Invalidates Faceless Assessment Order Due to Denial of Effective Personal Hearing Caused by Portal Malfunction

    Enigmatic Smile Rewards Pvt Ltd Vs National Faceless Assessment Centre & Ors

    (2025) TaxCorp(LJ) 35296 (HC-BOMBAY)

  13. Delhi High Court · 19 May 2025
    Delhi High Court Invalidates Reassessment Proceedings for AY 2013-14 Due to Time-Barred Notice under Section 148

    ADM Agro Industries Latur And Vizag Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35295 (HC-DELHI)

  14. ITAT Delhi · 11 Aug 2025
    Delhi ITAT Invalidates Reassessment by Non-Jurisdictional AO in Absence of Section 127 Transfer Order

    Navita Gupta Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35293 (ITAT-DELHI) · Section 127

  15. Supreme Court · 19 May 2025
    SC Upholds Orissa HC's Decision on Unexplained Cash Deposits of Rs. 28 Lakhs

    Pankaj Gupta Vs Principal Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35292 (SC)

  16. Delhi High Court · 18 May 2025
    Delhi HC Rules Assessment Order Under Section 153A is Time-Barred Due to Invalid Information Request under India-Switzerland DTAA

    Sneh Lata Sawhney Vs The PCIT

    (2025) TaxCorp(LJ) 35291 (HC-DELHI)

  17. ITAT Pune · 21 Jul 2025
    Pune ITAT Clarifies Tax Treatment of Excess Stock: Section 115BBE Inapplicable for Declared Additional Income

    Lucky Furniture Vs ACIT

    (2025) TaxCorp(LJ) 35287 (ITAT-PUNE)

  18. Calcutta High Court · 22 May 2025
    Calcutta HC Overturns ITAT Order, Upholding AE’s Right to Procedural Fairness in Assessment Reopening

    P L Goenka Huf Vs PCIT

    (2025) TaxCorp(LJ) 35284 (HC-CALCUTTA)

  19. Delhi High Court · 15 May 2025
    PVR Ltd. Wins Landmark Case as Delhi HC Upholds Treatment of Entertainment Tax Subsidy as Capital Receipt

    PVR Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35282 (HC-DELHI)

  20. ITAT Pune · 11 Jul 2025
    Pune ITAT Overturns Penalty under Section 270A for Assessee Misled by Tax Consultant’s Malpractice

    Sachin Baban Shinde Vs ITO

    (2025) TaxCorp(LJ) 35280 (ITAT-PUNE)

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