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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Hyderabad · 30 Jul 2025
    Hyderabad ITAT Upholds Exemption for Residential Property Purchase under Section 54F, Dismisses Revenue's Objections

    Narasimha Reddy Duthala Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35279 (ITAT-HYDERABAD) · Sections 54F

  2. ITAT Delhi · 14 May 2025
    Assessee Affirmed Entitled to Benefits under India-Cyprus DTAA, Exempting LTCG and Dividend Income

    Gagil FDI Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35277 (ITAT-DELHI)

  3. ITAT Ahmedabad · 20 May 2025
    Ahmedabad ITAT Affirms Addition of 'Other Material' Found in Search Under Section 153A, Clarifies Assessment Procedures for Unabated Years

    Benefit Tradelink Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35276 (ITAT-AHMEDABAD) · Section 153A

  4. MP High Court · 14 May 2025
    Madhya Pradesh HC Upholds ITAT's Ruling on Delayed Appeal, Citing Assessee's Negligence and Lack of Credible Reasons

    C.I. Builders Private Limited Vs PCIT

    (2025) TaxCorp(LJ) 35275 (HC-MP)

  5. ITAT Kolkata · 14 May 2025
    ITAT Kolkata Rules on Income Classification Under Section 80-IC: Narrow Definition of ‘Derived From’

    La Opala RG Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35272 (ITAT-KOLKATA) · Section 80IC

  6. Bombay High Court · 14 May 2025
    Bombay High Court Upholds Necessity for Exhaustion of Alternate Remedies in Tax Appeal Case of Topzone Mercantile

    Topzone Mercantile Pvt Ltd Vs The Assessment Unit IT Dept.

    (2025) TaxCorp(LJ) 35271 (HC-BOMBAY)

  7. Bombay High Court · 12 May 2025
    Viacom 18 vs. Intelsat USA: Bombay HC Declines to Decide Royalty Status, Remands for Further Analysis on Withholding Tax

    Viacom 18 Media Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35267 (HC-BOMBAY)

  8. Orissa High Court · 12 May 2025
    Orissa HC Affirms Robust Appeals Process by Relegating Petitioner to Explore Remedy Under Section 246A for Challenging Show-Cause Notice

    Rajesh Gadodia Vs ACIT

    (2025) TaxCorp(LJ) 35266 (HC-ORISSA) · Section 246A

  9. ITAT Bangalore · 12 May 2025
    Ruling on Incriminating Evidence Requirement in Tax Assessments: Bangalore ITAT Decision for AY 2013-14

    Sri Kumaraswamy Mineral Exports Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 35265 (ITAT-BANGALORE)

  10. ITAT Mumbai · 15 May 2025
    Mumbai ITAT Overturns CIT(A)’s Ruling on Bogus Purchases from Hawala Traders, Sends Back for Reevaluation for AY 2010-11

    Mahendra Hemraj Jain Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35263 (ITAT-MUMBAI)

  11. Bombay High Court · 15 May 2025
    Bombay High Court Upholds CBDT Circular No. 5 of 2024: Revenue's Appeal Withdrawn on Low Tax Effect

    Sulzer Pumps India Limited Vs Pr. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35262 (HC-BOMBAY)

  12. ITAT Delhi · 14 May 2025
    Delhi ITAT Set Aside Invalid Reassessment Proceedings Due to Unsigned Notice under Section 148

    Karan Anand Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35258 (ITAT-DELHI) · Section 148

  13. ITAT Mumbai · 11 Jul 2025
    Mumbai ITAT Decision: PCIT's Invocation of Section 263 Affirmed Due to Erroneous Penalty Ruling

    Anjali Neeraj Hardikar Vs PCIT

    (2025) TaxCorp(LJ) 35248 (ITAT-MUMBAI) · Section 263

  14. ITAT Mumbai · 09 May 2025
    Mumbai ITAT Rules in Favor of UK Resident Assessee on Income Classification under India-UK DTAA

    Buro Happold Limited Vs DCIT

    (2025) TaxCorp(LJ) 35247 (ITAT-MUMBAI)

  15. Delhi High Court · 08 May 2025
    Delhi High Court Overturns Assessment Order: AOC Required to Reconsider Export Claims Under Section 148A(d)

    Umesh Chandra Sharma Vs The ITO

    (2025) TaxCorp(LJ) 35242 (HC-DELHI)

  16. ITAT Ahmedabad · 08 May 2025
    ITAT Ahmedabad Upholds Assessee’s Right to Choose Tax Regime, Rules Late Filing of Form 10-IE Does Not Invalidate Claim

    Arun Gopilal Samnani Vs The ITO

    (2025) TaxCorp(LJ) 35239 (ITAT-AHMEDABAD) · Section 115BAC

  17. Chhattisgarh High Court · 06 May 2025
    Chhattisgarh High Court Overturns Section 271E Penalty: Reasonable Cause Established for Cash Loan Repayment Violation

    Kamaljeet Kaur Gill Vs The Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35230 (HC-CHHATTISGARH)

  18. Bombay High Court · 02 May 2025
    Bombay High Court Upholds Principle of Exhaustion of Alternate Remedies in Dismissing Writ Petition Against Assessment Order

    Manoj Naraindas Motwani Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35227 (HC-BOMBAY)

  19. Bombay High Court · 02 May 2025
    Bombay High Court Upholds Reassessment Proceedings Under Section 148 Based on Unexplained Loans from Offshore Entities

    Macrotech Developers Limited (Successor to Suryakrupa Construction Private Limited) Vs DCIT

    (2025) TaxCorp(LJ) 35226 (HC-BOMBAY)

  20. ITAT Delhi · 05 May 2025
    Quashing of Section 263 Revisionary Order Upheld as Erroneous and Prejudicial to Assessee's Deduction Claims

    Clix Capital Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35225 (ITAT-DELHI) · Section 263

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