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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 02 May 2025
    Mumbai ITAT Decides in Favor of Novartis India on VRS Scheme Deductions, Clarifies Section 35DDA Applicability

    Novartis India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35093 (ITAT-MUMBAI) · Section 35DDA

  2. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Sets Aside Disputed Purchase Additions, Emphasizing Insufficient Inquiry by Lower Authorities

    Rolta India Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35092 (ITAT-MUMBAI)

  3. ITAT Mumbai · 01 May 2025
    Mumbai ITAT Directs Re-evaluation of Trust’s 80G Registration Application, Imposes Penalty for Non-Cooperation

    N.M Shah Charitable Trust Vs CIT(E)

    (2025) TaxCorp(LJ) 35091 (ITAT-MUMBAI)

  4. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee on Expenditure Claim for Premium Paid on Redemption of OFCDs

    Skyline Mansions Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35090 (ITAT-MUMBAI) · Section 36(1)(iii)

  5. ITAT Bangalore · 30 Apr 2025
    Bangalore ITAT Approves Real Estate Developer's Appeal, Annuls Cash Receipt Addition Based on Loose Papers; Cites Supreme Court Ruling in Common Cause

    Global Star Realtors Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 35089 (ITAT-BANGALORE) · Section 69B

  6. ITAT Mumbai · 30 Apr 2025
    Mumbai ITAT Rules on TDS Applicability for Variable Service Charges Paid to CFA by CEAT Limited

    CEAT Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35088 (ITAT-MUMBAI) · Section 194H

  7. P&H High Court · 29 Apr 2025
    Punjab and Haryana High Court Nullifies Assessment Order, Citing Abdication of Authority

    FinDoc Finvest Private Ltd Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35087 (HC-P&H)

  8. Madras High Court · 29 Apr 2025
    Madras High Court Resolves Writ Petition: Conditions for Stay Petitions Clarified Amidst Pending Appeal

    Haji I.Asarab Ali Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35086 (HC-MADRAS)

  9. Delhi High Court · 28 Apr 2025
    Lufthansa Cargo AG Secures Legal Victory in Delhi HC: Court Overturns AO’s Reduced Withholding Tax Order

    Lufthansa Cargo AG Vs ACIT

    (2025) TaxCorp(LJ) 35085 (HC-DELHI) · Section 197

  10. Delhi High Court · 28 Apr 2025
    Delhi HC Rules in Favor of Huawei Telecommunications: Refund for AY 2020-21 Cannot Be Adjusted Against Previous Demands

    Huawei Telecommunications India Company Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 35084 (HC-DELHI)

  11. ITAT Delhi · 29 Apr 2025
    Delhi ITAT Rules in Favor of Jindal Poly Films, Determining Subsidy Receivable Not Taxable as Accrued Income

    Jindal Poly Films Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35083 (ITAT-DELHI)

  12. ITAT Mumbai · 28 Apr 2025
    Mumbai ITAT Reverses ₹1 Crore Protective Addition Against Assessee, Emphasizing Lack of Substantive Evidence

    Nilesh Ramesh Toshniwal Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35082 (ITAT-MUMBAI)

  13. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Disallows Interest Deduction on Loans Diverted to Sister Concern

    Lokhandwala Kataria Construction (Pvt) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35081 (ITAT-MUMBAI)

  14. ITAT Mumbai · 02 Apr 2025
    Senior Citizen Widow’s Cash Deposits During Demonetization Found to be Justifiable, ITAT Overrules Tax Addition

    Hemlata Kamalakar Deo Vs ITO

    (2025) TaxCorp(LJ) 35080 (ITAT-MUMBAI)

  15. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Affirms Annual Value of Vacant Property as 'Nil' Due to Absence of Tenants

    Classic Mall Development Company Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35079 (ITAT-MUMBAI) · Section 23(1)(c)

  16. ITAT Mumbai · 01 May 2025
    Corporate Social Responsibility Expenses Can Attract Section 80G Deductions: Mumbai ITAT Ruling

    Strides Pharma Science Limited Vs ITO

    (2025) TaxCorp(LJ) 35078 (ITAT-MUMBAI) · Section 80G

  17. Delhi High Court · 03 May 2025
    Delhi High Court Upholds Reassessment Proceedings Based on Investigation Report Linking Assessee to Accommodation Entries

    Ganesh Ganga Insvestments Pvt Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35073 (HC-DELHI)

  18. ITAT Mumbai · 23 Apr 2025
    Mumbai ITAT Rules on Managing Director's Remuneration, Dismissing Revenue's Appeal

    Piramal Fund Management Private Limited Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35067 (ITAT-MUMBAI) · Section 37(1)

  19. ITAT Delhi · 23 Apr 2025
    Turkish Airlines' Cargo Charges Exempt from Indian Taxation: ITAT Ruling Upholds DTAA Principles

    Turkish Airlines Inc. Vs ACIT

    (2025) TaxCorp(LJ) 35066 (ITAT-DELHI)

  20. Madras High Court · 23 Apr 2025
    Delhi HC Invalidates Reassessment Notice; Rules Assessee's Transactions Do Not Indicate Income Escapement for AY 2016-17

    Gyan Marketing Associates Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35065 (HC-MADRAS)

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