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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Madras High Court · 23 Apr 2025
    Madras High Court Rules Assessee's Contribution to Approved Gratuity Fund is Tax-Deductible Over Revenue's Interpretation

    Sanmar Speciality Chemicals Limited Vs The Assistant Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 35064 (HC-MADRAS) · Section 40A(7)(b)

  2. Gujarat High Court · 22 Apr 2025
    Gujarat HC Grants Assessee Relief for Filing Belated Return for AY 2020-21 Amidst COVID-19 Challenges

    Yogesh Rasiklal Chandrani Vs CIT

    (2025) TaxCorp(LJ) 35061 (HC-GUJARAT)

  3. Rajasthan High Court · 22 Apr 2025
    Rajasthan High Court Rules Reassessment Notices Issued by Jurisdictional Assessing Officer Invalid Under Section 151A, and Allows Fresh Notices by Faceless Assessing Officer

    Sharda Devi Chhajer Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35060 (HC-RAJASTHAN) · Section 151A

  4. Bombay High Court · 22 Apr 2025
    Interim Relief Denied to Zurich Kotak General Insurance in Re-Assessment Proceedings: HC Highlights Participation and Deadline Concerns

    Zurich Kotak General Insurance Company (India) Limited Vs ACIT

    (2025) TaxCorp(LJ) 35059 (HC-BOMBAY)

  5. Bombay High Court · 16 Apr 2025
    Delayed Petitioning Affects Taxpayer’s Interim Relief in Bharti Axa Life Insurance Case

    Bharti Axa Life Insurance Company Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35055 (HC-BOMBAY)

  6. Bombay High Court · 16 Apr 2025
    Delay in Seeking Judicial Intervention in Re-assessment Matters Leads to Denial of Interim Relief

    Tomorrow Techonologies Global Innovation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35054 (HC-BOMBAY)

  7. Bombay High Court · 16 Apr 2025
    HC Denies Interim Relief Due to Delayed Writ Petition and Substantive Response to Re-Assessment Notice

    Sarita Venkat Anthati Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35053 (HC-BOMBAY)

  8. ITAT Mumbai · 19 Apr 2025
    Mumbai ITAT Quashes Revisionary Jurisdiction, Upholds AO's Plausible View on Cash Deposits

    Shashank Sunilendu Roy Vs CIT (International Taxa tion)

    (2025) TaxCorp(LJ) 35049 (ITAT-MUMBAI)

  9. Bombay High Court · 19 Apr 2025
    Bombay High Court Authorizes Assessee to Amend Petition for Comprehensive Resolution of Dispute

    DSV Air and Sea Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35047 (HC-BOMBAY)

  10. Bombay High Court · 18 Apr 2025
    Bombay High Court Disallows Assessee's Writ Petition, Emphasizes Availability of Statutory Appeal Under Section 253

    Noor Enterprises Vs The Union of India & Ors.

    (2025) TaxCorp(LJ) 35046 (HC-BOMBAY)

  11. Bombay High Court · 16 Apr 2025
    Bombay HC Strikes Down Reassessment Notice, Upholding Assessee's Disclosure of Material Facts in Section 10AA Deductions

    Genesys International Corp. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 35045 (HC-BOMBAY)

  12. Bombay High Court · 16 Apr 2025
    Bombay HC Denies Unconditional Stay on Tax Demand, Affirms Conditions Imposed by Tax Authorities

    Promod India Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35044 (HC-BOMBAY)

  13. Jharkhand High Court · 16 Apr 2025
    Jharkhand High Court Upholds Co-Ordinate Bench Ruling, Dismisses Review Petition by Jharkhand State Cricket Association

    Jharkhand State Cricket Association Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35043 (HC-JHARKHAND)

  14. ITAT Delhi · 18 Apr 2025
    Decision on Invalid Reassessment Due to Non-Compliance with Updated Provisions

    Mukesh Khurana Vs DCIT, ACIT

    (2025) TaxCorp(LJ) 35042 (ITAT-DELHI) · Section 147

  15. ITAT Cochin · 18 Apr 2025
    Cochin ITAT Rules Section 50 Inapplicable; Affirms Capital Gains Assessment Under Section 45(4)

    PVR Tourist Home Vs ACIT

    (2025) TaxCorp(LJ) 35041 (ITAT-COCHIN) · Section 45(4)

  16. ITAT Hyderabad · 18 Apr 2025
    Hyderabad ITAT Reaffirms Validity of Directors' Bonus Payments Under Section 36(1)(ii)

    Rohini Minerals Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 35040 (ITAT-HYDERABAD) · Section 36(1)(ii)

  17. ITAT Delhi · 18 Apr 2025
    Delhi ITAT Invalidates Reassessment Orders for AYs 2013-14, 2016-17, and Assessment Order for AY 2018-19 Due to Nullified Tax Liabilities Post-IBC Resolution Plan Approval

    Jasrati Education Solutions Ltd Vs National Faceless Assessment Centre

    (2025) TaxCorp(LJ) 35039 (ITAT-DELHI)

  18. ITAT Mumbai · 17 Apr 2025
    Mumbai ITAT Rules in Favor of Growmore Leasing, Rejects Revenue's Dividend and Interest Additions

    Growmore Leasing & Investment Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 35038 (ITAT-MUMBAI)

  19. ITAT Bangalore · 17 Apr 2025
    Bangalore ITAT Condones Over 1200 Days Delay for Appeal, Sets Terms for Rehearing by NFAC

    Schneider Electric IT Business India Pvt. Ltd Vs The JCIT

    (2025) TaxCorp(LJ) 35037 (ITAT-BANGALORE)

  20. ITAT Mumbai · 17 Apr 2025
    Dilemma Over Claim Pay Out Provisions: Mumbai ITAT Clarifies Deduction Criteria

    Credit Guarantee Fund For Micro Units Vs NFAC (Deputy Commissioner of Income Tax 23(1), Mumbai)

    (2025) TaxCorp(LJ) 35036 (ITAT-MUMBAI)

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