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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 09 Apr 2025
    Mumbai ITAT Rules on Tax Exemption Claim: Inadvertent Error Does Not Preclude Relief for Eligible Assessees

    Fancy Corporation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34994 (ITAT-MUMBAI)

  2. ITAT Bangalore · 09 Apr 2025
    Bangalore ITAT Upholds Treatment of Loan Repayment as Application of Income for Educational Trust

    Nagarjuna Education Society Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34993 (ITAT-BANGALORE)

  3. ITAT Mumbai · 08 Apr 2025
    ITAT Mumbai Partially Grants Assessee's Appeal, Limiting Addition under Section 56(2)(vii)(b) due to Minimal Discrepancy in Property Valuation

    Surajmal Mistry HUF Vs ITO

    (2025) TaxCorp(LJ) 34992 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  4. ITAT Mumbai · 08 Apr 2025
    Ruling on Charitable Activities: Mumbai ITAT Upholds Tax Exemption for Diamond Trade Assistance Organization

    Bharat Diamond Bourse Vs DCIT(E)-1(1)

    (2025) TaxCorp(LJ) 34991 (ITAT-MUMBAI) · Sections 2(15), 11

  5. ITAT Bangalore · 08 Apr 2025
    Bangalore ITAT Reverses Addition on Unexplained Investments: Assessee Acknowledged for Transparent Documentation of Transactions

    Prakash Praveen Kumar Vs ITO

    (2025) TaxCorp(LJ) 34990 (ITAT-BANGALORE) · Sections 44AD, 69

  6. ITAT Bangalore · 08 Apr 2025
    Bangalore ITAT Rules on Bad Debts and Business Income: Section 69A Inapplicable

    Sri Veerabhadreshwara Arecanut Company Vs ITO

    (2025) TaxCorp(LJ) 34989 (ITAT-BANGALORE) · Section 69A

  7. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Rules on VoIP Payments: No Tax Deduction Required for Non-Technical Services Provided by NSPL

    Novanet India Private Ltd Vs ITO

    (2025) TaxCorp(LJ) 34988 (ITAT-MUMBAI)

  8. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Rules Non-Resident Status for Assessee with Overseas Employment and Residency Below 182 Days

    Mitesh Vijay Gulati Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34987 (ITAT-MUMBAI)

  9. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Clarifies Treatment of Cost Allocations for GSAP Software as Non-Taxable Income

    Shell International Petroleum Co. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34986 (ITAT-MUMBAI)

  10. ITAT Ahmedabad · 07 Apr 2025
    Penalty for Default in Quarterly Returns Invalidated by Ahmedabad ITAT: Misapplication of Law for Assessment Years in Question

    Xcellon Education Limited Vs ACIT

    (2025) TaxCorp(LJ) 34985 (ITAT-AHMEDABAD) · Section 272A(2)(g)

  11. Delhi High Court · 07 Apr 2025
    Delhi HC Permits Asset Reconstruction Cost as Deductible Business Expense; Remands Interest Deduction Case Back to Revenue for Reassessment

    Vodafone Mobile Services Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 34984 (HC-DELHI) · Section 37

  12. Bombay High Court · 07 Apr 2025
    Bombay High Court Upholds Transfer of Jurisdiction in Tax Evasion Case; Dismisses Writ Petition of Petitioner Company

    Protractive in and out Advertising Private Ltd Vs The Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34983 (HC-BOMBAY)

  13. ITAT Mumbai · 07 Apr 2025
    Mumbai ITAT Upholds Assessee's Eligibility for Section 80-IB(10) Deductions Despite Circular Restrictions

    Bhavya Construction Co. Vs ACIT

    (2025) TaxCorp(LJ) 34982 (ITAT-MUMBAI) · Section 80-IB(10)

  14. ITAT Delhi · 08 Apr 2025
    ITAT Strikes Down Addition Under Section 68 as Assessee Justified Cash Deposits During Demonetization

    Suresh Chand Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34981 (ITAT-DELHI)

  15. ITAT Mumbai · 08 Apr 2025
    Mumbai ITAT Decision: Reopening Assessment for AY 2014-15 Quashed for Non-Compliance with Section 153A Requirements

    Annapurna Buildcon Infra Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34980 (ITAT-MUMBAI) · Section 153A

  16. ITAT Pune · 09 Apr 2025
    Pune ITAT Overturns Section 43CA Addition on Sale of Flats, Recognizing Prior Agreements as Valid Consideration

    Bansal Land Developers Vs ITO

    (2025) TaxCorp(LJ) 34979 (ITAT-PUNE) · Section 43CA

  17. ITAT Lucknow · 02 Apr 2025
    Liquor Manufacturer Judged as a Contract Processor by Lucknow ITAT; UBL Recognized as the True Income Earner

    Wave Distilleries and Breweries Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34978 (ITAT-LUCKNOW)

  18. ITAT Delhi · 02 Apr 2025
    Delhi ITAT Grants 180-Day Stay on Recovery of Tax Demand for Irish Assessors Leasing Aircraft

    Subria Five Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34977 (ITAT-DELHI)

  19. ITAT Ahmedabad · 24 Mar 2025
    ITAT Ahmedabad Dismisses Assessee's Non-Service of Notice Claim Due to Lack of Evidence for Proper Email Address

    Dilipkumar Bababhai Zaveri Vs The Ld. Pr. CIT-3

    (2025) TaxCorp(LJ) 34976 (ITAT-AHMEDABAD)

  20. ITAT Cochin · 22 Mar 2025
    Cochin ITAT Rules Out Cash Expenditure Disallowance Under Section 40A(3) for Fuel and Director Remuneration

    Thomson Granites Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34975 (ITAT-COCHIN) · Section 40A(3)

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