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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Supreme Court · 23 Apr 2025
    SC Upholds Delhi HC's Ruling on Reassessment Notice Against Nokia Solutions for AY 2014-15

    Nokia Solutions and Networks India Pvt Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35181 (SC)

  2. Supreme Court · 22 Apr 2025
    SC Upholds Punjab and Haryana HC Ruling: Quashes PCIT's Revision Order Under Section 263 - Affirms AO's Investigative Findings

    V-Con Integrated Solutions Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35175 (SC)

  3. Bombay High Court · 21 Apr 2025
    Bombay High Court Emphasizes 'Forum Conveniens' in Declining Jurisdiction Over Kolkata Assessee's Petition

    Trustcap Private Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35173 (HC-BOMBAY)

  4. Supreme Court · 21 Apr 2025
    Supreme Court Directs Authorities to Investigate Cash Transactions in Property Purchases Amidst Allegations of Black Money

    B Gunashekar Vs The Correspondence, RBANMS Educational Institution

    (2025) TaxCorp(LJ) 35172 (SC)

  5. Kerala High Court · 19 Apr 2025
    Kerala High Court Upholds Assessee's Right to Interest on Refund Due to Revenue's Delay

    Satwashil Vasant Mane Vs ACIT

    (2025) TaxCorp(LJ) 35166 (HC-KERALA)

  6. Kerala High Court · 19 Apr 2025
    Kerala High Court Overturns ITAT Decision: Assessee Not Precluded from Challenging Subsequent Proceedings Despite Not Contesting Sec. 263 Order

    Malabar Institute Of Medical Sciences Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 35165 (HC-KERALA)

  7. ITAT Bangalore · 24 May 2025
    Bangalore ITAT Declares Bank of Baroda Exempt from MAT under Section 115JB, Affirming Precedent from Canara Bank Ruling

    Bank of Baroda (Erstwhile Vijaya Bank) Vs Addl. CIT

    (2025) TaxCorp(LJ) 35163 (ITAT-BANGALORE) · Section 115JB

  8. ITAT Mumbai · 24 May 2025
    Cooperative Society's Appeal Upheld: ITAT Overturns CIT(A) Ruling on Rectification Under Section 154

    Dombivali Nagari Sahakari Bank Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35162 (ITAT-MUMBAI)

  9. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Claim for Exemption on Short-Term Capital Gains from Mutual Funds Under India-Singapore DTAA

    Anushka Sanjay Shah Vs ITO

    (2025) TaxCorp(LJ) 35161 (ITAT-MUMBAI)

  10. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Rules in Favor of Assessee, Rejects AO's Inflated Sales Assessment of Rs 8.37 Cr. Based on Speculation

    Me n Moms Private Ltd Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35160 (ITAT-MUMBAI)

  11. ITAT Mumbai · 06 May 2025
    Mumbai ITAT Upholds Non-Resident Assessee's Right to Carry Forward STCL of ₹7.41 Crores Despite Revenue's Objections

    BNS Asia Limited Vs DCIT(IT)

    (2025) TaxCorp(LJ) 35159 (ITAT-MUMBAI)

  12. ITAT Mumbai · 24 May 2025
    Mumbai ITAT Rules Out Notional Commission Addition in Cash Deposit Dispute, Upholds Net Profit Estimation

    Rakesh Natwarlal Patel Vs Income tax Officer

    (2025) TaxCorp(LJ) 35158 (ITAT-MUMBAI)

  13. ITAT Mumbai · 21 May 2025
    Passenger Services Revenue of US Assessee Not Taxable as Fees for Technical Services in India, Rules Mumbai ITAT

    Sita Information Networking Computing USA Inc. Vs Deputy Commissioner of Income Tax (IT)

    (2025) TaxCorp(LJ) 35157 (ITAT-MUMBAI)

  14. Gujarat High Court · 17 Apr 2025
    Gujarat HC Validates Transfer of Tax Case to Central Authority for Coordinated Investigation of Related Entities

    Vishal Darshanlal Talreja Vs PCIT

    (2025) TaxCorp(LJ) 35156 (HC-GUJARAT) · Section 127

  15. ITAT Delhi · 21 May 2025
    ITAT Upholds Revenue's Appeal, Confirms Validity of Assessment under Section 148 and Section 144 r.w.s. 147 Despite Assessee's Non-Receipt of Notices

    Jai Singh Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35155 (ITAT-DELHI) · Section 148

  16. ITAT Delhi · 24 May 2025
    Delhi ITAT Rules Spousal Property Purchases Eligible for LTCG Deduction Under Section 54

    Dharam Veer Singh Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35154 (ITAT-DELHI)

  17. Supreme Court · 16 Apr 2025
    Supreme Court Upholds ITAT's Limited Remand for Investigation of Duty Drawback Claim by Maruti Suzuki India Ltd.

    Maruti Suzuki India Limited Vs The CIT

    (2025) TaxCorp(LJ) 35144 (SC)

  18. Supreme Court · 16 Apr 2025
    Supreme Court Upholds Madras High Court Ruling Denying Allowance of Cash Transactions Exceeding INR 10,000 Under Section 40A(3)

    Natesan Krishnamurthy Vs The ITO

    (2025) TaxCorp(LJ) 35143 (SC)

  19. Supreme Court · 16 Apr 2025
    SC Upholds Rajasthan HC Ruling on Reassessment Process, Denies Assessee’s SLP

    Chaturbhuj Gattani Vs ITO

    (2025) TaxCorp(LJ) 35142 (SC)

  20. ITAT Pune · 13 May 2025
    Pune ITAT Sets Aside Assessment Order Due to Invalid Notice under Section 143(2)

    Dhanottam Vasant Lonkar Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35140 (ITAT-PUNE) · Section 143(2)

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