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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Delhi · 13 May 2025
    Tribunal Rules in Favor of Assessee: Upholds Reimbursement of Expenses Worth Rs 5.34 Cr.

    V & S Seair Logistics Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35139 (ITAT-DELHI)

  2. ITAT Ahmedabad · 13 May 2025
    Ahmedabad ITAT Upholds PCIT's Revisionary Order under Section 263 Due to Non-Application of Mind in Assessment

    Gujarat State Electricity Corporation Ltd Vs The Pr.CIT

    (2025) TaxCorp(LJ) 35138 (ITAT-AHMEDABAD)

  3. ITAT Mumbai · 14 Apr 2025
    Mumbai ITAT Reverses Revenue's Disallowance on Alleged Hundi Cash Loan, Defining Hundi Criteria

    Kemox Corporation Vs DCIT

    (2025) TaxCorp(LJ) 35137 (ITAT-MUMBAI) · Section 69D

  4. ITAT Mumbai · 14 Apr 2025
    ITAT - Indexed Cost of Acquisition Begins from Allotment Date, Mumbai ITAT Rules in Favor of Assessee

    Lakshminarayan Realfinvest Limited Vs DCIT

    (2025) TaxCorp(LJ) 35136 (ITAT-MUMBAI)

  5. ITAT Mumbai · 13 May 2025
    ITAT Special Bench Clarifies Tax Surcharge Calculation for Private Discretionary Trusts

    Araadhya Jain Trust Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35135 (ITAT-MUMBAI)

  6. ITAT Chennai · 13 May 2025
    Chennai ITAT Overturns CIT's Revision Order Under Section 263, Affirming AO's Compliance with ITAT Directives in Treating Technical Service Fees

    Saint Gobain India Private Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35134 (ITAT-CHENNAI)

  7. Bombay High Court · 17 Apr 2025
    Bombay HC Upholds Claim for Depreciation in Amalgamated Company, Reverses ITAT Decision on Section 72A Compliance

    Technova Imaging Systems Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35133 (HC-BOMBAY) · Section 72A

  8. Supreme Court · 12 Apr 2025
    Supreme Court Affirms Patna High Court's Decision: CIT’s Approval for Reassessment Not 'Mechanical'

    Venky Steels Pvt. Ltd Vs CIT

    (2025) TaxCorp(LJ) 35118 (SC)

  9. Supreme Court · 12 Apr 2025
    Supreme Court Upholds Delhi High Court Ruling on TDS Deduction and Charitable Trusts

    Aroh Foundation Vs CIT

    (2025) TaxCorp(LJ) 35117 (SC)

  10. ITAT Mumbai · 09 May 2025
    Penalty Under Section 271B: Mumbai ITAT Affirms Limits on Imposition Amidst Non-Compliance Dilemma

    Yogita Yashwant Baing Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35112 (ITAT-MUMBAI) · Section 271(b)

  11. ITAT Delhi · 09 May 2025
    ITAT Affirms Business Expense Claim Defying Revenue’s Stance on Holding Company Status

    NDTV Networks Limited Vs DCIT

    (2025) TaxCorp(LJ) 35111 (ITAT-DELHI)

  12. ITAT Pune · 09 May 2025
    ITAT Pune Rules Ex-Gratia Termination Compensation from Pfizer is Capital in Nature, Not Taxable

    Godavari Vijay Kulkarni Vs ITO

    (2025) TaxCorp(LJ) 35110 (ITAT-PUNE)

  13. ITAT Mumbai · 08 May 2025
    Mumbai ITAT Invalidates Section 148 Notice Due to Incorrect Sanctioning Authority; Highlights Importance of Adhering to Approval Protocols

    Asha P Kedia Vs ACIT

    (2025) TaxCorp(LJ) 35107 (ITAT-MUMBAI) · Section 151(ii)

  14. Delhi High Court · 08 Apr 2025
    Delhi HC Overturns Reassessment of Ernst and Young EMEIA Services, Criticizes Revenue's Grounds for Action

    Ernst And Young Emeia Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 35103 (HC-DELHI)

  15. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Renders Favorable Decision for Kapil Dev on Exemption of One-Time Benefit; Affirms Tax Law Provisions

    Kapil Dev Nikhanj Vs ACIT

    (2025) TaxCorp(LJ) 35102 (ITAT-DELHI) · Sections 12AA, 56(2)(vii)

  16. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Rules Approval Cancellation by DGIT (Inv.) Void Ab Initio for Jurisdictional Deficiency

    Sri Krishan Educational Trust Vs Director General of Income Tax

    (2025) TaxCorp(LJ) 35101 (ITAT-DELHI) · Section 10(23C)(vi)

  17. ITAT Ahmedabad · 08 Apr 2025
    Ahmedabad ITAT Upholds PCIT’s Revisionary Powers Under Section 263 for Improper Assessment of Research and Development Deduction

    Gujarat Metal Cast Industries Private Limited Vs The Pr.CIT

    (2025) TaxCorp(LJ) 35100 (ITAT-AHMEDABAD) · Section 263

  18. ITAT Delhi · 08 Apr 2025
    Delhi ITAT Upholds CIT(A) Order, Dismisses Revenue's Appeal on Unexplained Investment Due to Lack of Corroborative Evidence

    Glo-Tech Enterprises Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35099 (ITAT-DELHI) · Section 69

  19. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Dismisses Appeal by Insolvent Company: Emphasizes Need for Proper Authorization in Corporate Resolution Cases

    Royal Twinkle Star Club Pvt. LTD Vs DCIT

    (2025) TaxCorp(LJ) 35095 (ITAT-MUMBAI)

  20. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Clears Payments Made by New India Assurance to Agents, Rejects Bogus Allegations

    The New India Assurance Company Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35094 (ITAT-MUMBAI)

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