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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Chhattisgarh High Court · 01 May 2025
    Chhattisgarh High Court Overturns ITAT and CIT(A) Orders, Upholding Protective Additions on Unaccounted Funds

    B.L. Agrawal Vs Assistant Commissioner Of Income Tax

    (2025) TaxCorp(LJ) 35222 (HC-CHHATTISGARH)

  2. Madras High Court · 01 May 2025
    Madras HC: ‘Round-Tripping’ Allegations Warrant Reassessment — Assessee’s Non-Disclosure Justifies AO's Action Under Section 147

    Dalmia Cement (Bharat) Limited Vs The Assistant Commissioner of Income-tax

    (2025) TaxCorp(LJ) 35221 (HC-MADRAS)

  3. ITAT Bangalore · 30 Apr 2025
    Bangalore Tribunal Rules Interest Expenditure on Interest-Free Loan to Subsidiary is Tax-Deductible Under Section 36(1)(iii)

    Bangalore International Airport Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35217 (ITAT-BANGALORE) · Section 36(1)(iii)

  4. Delhi High Court · 30 Apr 2025
    Delhi High Court Upholds ITAT Ruling: No Income Earned from Sale of Fly Ash Provided by NTPC

    NTPC Vidyut Vyapar Nigam Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35213 (HC-DELHI)

  5. Bombay High Court · 29 Apr 2025
    Bombay High Court Nullifies Reassessment Notice for AY 2014-15, Citing Lack of Disclosure Allegations by Assessee

    Prithvi Apartments Co-operative Housing Society Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35212 (HC-BOMBAY)

  6. AP High Court · 30 Apr 2025
    Telangana High Court Rules in Favor of Assessee: Halts Recovery Proceedings Pending Appeal Decision on AY 2016-17

    Chidrupi Estates and Holding Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35211 (HC-AP)

  7. ITAT Bangalore · 29 Apr 2025
    Bangalore ITAT Declares CPC Intimation Invalid for AY 2020-21 Due to Invalid Return and Lack of Jurisdiction

    Mysore District Judicial Employee Credit Co-operative Society Limited Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35209 (ITAT-BANGALORE)

  8. Delhi High Court · 28 Apr 2025
    Delhi HC Overrules Notice Issued Under Section 149(1) for AY 2018-19 Due to Limitation Expiry and Insufficient Income for Escaped Assessment

    L-1 Identity Solutions Operating Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35207 (HC-DELHI) · Section 149(1A)

  9. Madras High Court · 28 Apr 2025
    Madras HC Nullifies ITAT Ruling on Interest Tax Liability for Deposits from Directors and Shareholders

    Chandok Services Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35206 (HC-MADRAS)

  10. Madras High Court · 28 Apr 2025
    Insurance Income Computation: Madras HC Excludes Section 14A Applicability to Insurance Companies

    Cholamandalam MS General Insurance Co Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35205 (HC-MADRAS) · Section 14A

  11. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling on Foreign Bank Deposits, Suggests Income Already Taxed in India

    Nirmal Jethalal Modi Vs DDIT, ADIT(INV.)-2(1)

    (2025) TaxCorp(LJ) 35196 (ITAT-MUMBAI)

  12. ITAT Bangalore · 25 Apr 2025
    Bangalore ITAT Rules on Investment Allowance Eligibility for Software Development Computers

    Bosch Global Software Technologies Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35195 (ITAT-BANGALORE) · Section 32AC

  13. ITAT Mumbai · 25 Apr 2025
    Bogus Accommodation Entries: Mumbai ITAT Sets Aside Additions Based on Flawed Investigation Report

    Lube Distributing Company Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35194 (ITAT-MUMBAI)

  14. ITAT Chennai · 25 Apr 2025
    Chennai ITAT Overturns Penalty for Late Disclosure of Foreign Assets under the Black Money Act

    Palanirajan Rajarajan Vs Addl.CIT

    (2025) TaxCorp(LJ) 35193 (ITAT-CHENNAI) · Section 153C

  15. ITAT Mumbai · 25 Apr 2025
    Mumbai ITAT Overturns CIT(A) Ruling, Nullifies Penalty Under Black Money Act for Perceived Non-disclosure of Foreign Assets

    Sanjay Bhupatrai Shah Vs Dy. Director of Income Tax

    (2025) TaxCorp(LJ) 35192 (ITAT-MUMBAI)

  16. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Rules in Favor of Assessee for Proportionate Deduction under Section 80-IB(10)

    Aakash Nidhi Builders & Developers Vs ITO

    (2025) TaxCorp(LJ) 35189 (ITAT-MUMBAI) · Section 80-IB(10)

  17. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Invalidates Reassessment After Four-Year Period, Emphasizing Assessee’s Full Disclosure of Material Facts

    Swati Energy & Projects (P) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35188 (ITAT-MUMBAI)

  18. Madras High Court · 26 May 2025
    Madras HC Declares AO's Action as Merely a Change of Opinion: Section 148 Invocation Unwarranted Regarding Interim Dividend Exemption Under Section 10(33)

    B. Jayalakshmi Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35187 (HC-MADRAS) · Section 10(33)

  19. ITAT Mumbai · 26 May 2025
    ITAT’s Authority to Constitute Special Bench Upheld in Light of Pending High Court Cases

    J P Morgan Chase Bank Vs Jt. CIT

    (2025) TaxCorp(LJ) 35186 (ITAT-MUMBAI)

  20. ITAT Mumbai · 26 May 2025
    Mumbai ITAT Overrules Reassessment Proceeding for Barred Limitation, Critiques Unexplained Income Addition

    Kalpana Dilip Mehta as Legal Heir of Dilip Dalpatlal Mehta Vs ACIT

    (2025) TaxCorp(LJ) 35185 (ITAT-MUMBAI) · Sections 92CA, 153

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