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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Gauhati High Court · 12 Apr 2025
    Gauhati HC Upholds Capital Nature of Excise Duty Exemption for Greenply Industries under Industrial Policy

    Greenply Industries Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 35032 (HC-GAUHATI)

  2. Bombay High Court · 22 Mar 2025
    Bombay High Court Permits Revenue Assessment While Protecting Assessees from Unauthorized Orders

    Mythri Movie Makers Mumbai Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35028 (HC-BOMBAY)

  3. Delhi High Court · 22 Mar 2025
    Delhi HC Endorses ITAT and CIT(A) Ruling Affirming Exemption for Indian Broadcasting Foundation under Section 11 and 12, Concluding No Violation of Investment Regulations

    Indian Broadcasting Foundation Vs CIT

    (2025) TaxCorp(LJ) 35027 (HC-DELHI) · Sections 11, 12

  4. ITAT Delhi · 14 Apr 2025
    Delhi ITAT Declares Assessment Order Null and Void Due to Lack of Jurisdiction in AY 2011-12

    Vee Gee Industrial Enterprises Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35026 (ITAT-DELHI)

  5. ITAT Jaipur · 14 Apr 2025
    Jaipur ITAT Grants Assessee Access to Vivad Se Vishwas Scheme 2024 in Light of Revenue's Technical Glitches

    Vimal Kumar Garg Vs The ITO

    (2025) TaxCorp(LJ) 35025 (ITAT-JAIPUR)

  6. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Affirms Appeal Rights on Prima Facie Adjustments Under Section 143(1) in Housing Finance Company Case

    Aditya Birla Housing Finance Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35022 (ITAT-MUMBAI) · Section 143(1)

  7. ITAT Bangalore · 11 Apr 2025
    Bangalore ITAT Affirms Assessee’s Entitlement to Foreign Tax Credit for UK Salary Taxes Despite Procedural Lapses

    Madan Kumar Sivinigari Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35021 (ITAT-BANGALORE)

  8. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT’s Ruling on Taxability of Commission Income: Only Real Profits Subject to Taxation

    Vasant Nivrutti Zimur Vs ITO

    (2025) TaxCorp(LJ) 35020 (ITAT-MUMBAI)

  9. ITAT Mumbai · 11 Apr 2025
    Mumbai ITAT Dissolves CIT(A) Ruling on Section 14A Disallowance, Highlighting Necessity of Assessing Revised Claims

    NSE Clearing Limited Vs DCIT

    (2025) TaxCorp(LJ) 35019 (ITAT-MUMBAI) · Section 14A

  10. ITAT Delhi · 11 Apr 2025
    Delhi ITAT Rules in Favor of Assessee, Mandating Credit of Advance Tax in AY 2018-19 Due to Unique Circumstances

    Marguerite Lasusa Chawla Vs ACIT

    (2025) TaxCorp(LJ) 35018 (ITAT-DELHI)

  11. ITAT Delhi · 11 Apr 2025
    Delhi ITAT Rules on Validity of DCF Valuation Method; Reverses AO's Additions under Section 56(2)(viib)

    East Delhi Leasing P. Ltd Vs ITO

    (2025) TaxCorp(LJ) 35017 (ITAT-DELHI) · Section 56(2)(viib)

  12. Bombay High Court · 12 Apr 2025
    Bombay High Court Orders Revenue to Expedite 16-Year-Old Refund, Establishes Accountability for Officials

    Nirmalkumar Mulchand Puruswani Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35016 (HC-BOMBAY)

  13. Bombay High Court · 12 Apr 2025
    GlaxoSmithKline Secures Relief as Reassessment Notice is Quashed

    GlaxoSmithKline Pharmaceuticals Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35015 (HC-BOMBAY)

  14. Bombay High Court · 20 Mar 2025
    Bombay High Court Orders Timely Resolution of Assessee's Appeal Under Section 250(6A)

    WSFx Global Pay Limited Vs National Faceless Appeal Centre and Others

    (2025) TaxCorp(LJ) 35014 (HC-BOMBAY)

  15. ITAT Mumbai · 20 Mar 2025
    Mumbai ITAT Upholds Assessee’s Exemption of Rs. 6.53 Crore Short Term Capital Gains from Rights Entitlement; Rules Against Set-Off with Taxable Capital Loss

    Vanguard Emerging Markets Stock Index Fund A Series of VISPLC Vs ACIT

    (2025) TaxCorp(LJ) 35013 (ITAT-MUMBAI)

  16. Bombay High Court · 19 Mar 2025
    Bombay High Court Upholds Revenue's Addition of ₹10.73 Crores as Unexplained Cash Credits, Penalizes Accommodation Entry Providers

    Buniyad Chemicals Ltd Vs PCIT

    (2025) TaxCorp(LJ) 35010 (HC-BOMBAY) · Section 68

  17. ITAT Mumbai · 19 Mar 2025
    ITAT Mumbai Invalidates Reassessment Notice under Section 148 Due to Procedural Irregularities

    Susheel Kumar Govindram Saraff Vs Income Tax Officer

    (2025) TaxCorp(LJ) 35009 (ITAT-MUMBAI) · Section 148

  18. ITAT Hyderabad · 18 Mar 2025
    ITAT Hyderabad Affirms CIT(A) Decision Quashing Penalty Orders Deemed Barred by Limitation in Section 271D Cases

    Sireesha Pochareddy Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 35007 (ITAT-HYDERABAD) · Section 271D

  19. ITAT Mumbai · 18 Mar 2025
    E-commerce Operator Classification: Mumbai ITAT Rules Assessee Not Liable for Default Deductions under Section 194-O

    Riya Travel and Tours (India) Pvt. Ltd Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35006 (ITAT-MUMBAI) · Section 194-O

  20. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Affirms TDS Credit Entitlement for Sole Beneficiary Trust Assessee Despite Procedural Hurdles

    Jamshed R Bilimoria Vs ITO

    (2025) TaxCorp(LJ) 34995 (ITAT-MUMBAI)

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