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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Delhi High Court · 22 Mar 2025
    Delhi HC Upholds Central Government's Authority to Reject Assessee's Request for Relaxation of Rule 9C Conditions under Section 72A

    Cargill India Private Limited Vs Central Board Of Direct Taxes

    (2025) TaxCorp(LJ) 34974 (HC-DELHI) · Section 72A

  2. ITAT Visakhapatnam · 22 Mar 2025
    Agricultural Land Not to Be Taxed as Long Term Capital Gain within APCRDA Limits

    Venkataram Spinning Mills Private Limited. Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34973 (ITAT-VISAKHAPATNAM) · Section 2(47)

  3. ITAT Hyderabad · 24 Mar 2025
    Hyderabad ITAT Affirms TDS Credit for Joint Venture Assessee on Payments from North East Frontier Railway, Upholding Jurisdictional High Court Precedent

    HCC CP PL JV Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34972 (ITAT-HYDERABAD)

  4. ITAT Mumbai · 24 Mar 2025
    ITAT Mumbai Upholds Non-Taxability of UK Company Services, Dismisses Revenue’s Reassessment Appeal

    Red Chillies Entertainment Pvt. Ltd. Vs DCIT

    (2025) TaxCorp(LJ) 34971 (ITAT-MUMBAI) · Section 40(a)(i)

  5. ITAT Mumbai · 24 Mar 2025
    Ambani's HSBC Account Deposits: Mumbai ITAT Dismisses Revenue's Appeal on Section 69A Additions in Absence of Ownership Evidence

    Mukesh D. Ambani Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34970 (ITAT-MUMBAI)

  6. ITAT Pune · 24 Mar 2025
    Pune ITAT Clarifies Penalty Framework under Section 271(1)(b) Limiting Imposition to First Default in Non-Compliance with Notice under Section 142(1)

    Archana Prashant Date Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34969 (ITAT-PUNE) · Sections 142(1), 271(1)(b)

  7. Bombay High Court · 24 Mar 2025
    Bombay High Court Rules on Bogus Purchases in Revenue Appeal

    Shree Ganesh Developers Vs The PCIT

    (2025) TaxCorp(LJ) 34968 (HC-BOMBAY)

  8. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Rules in Favor of Assessee: Rs. 5 Crore Business Loss/Bad Debt Allowed for Irrecoverable Loan

    DSP Adiko Holdings Pvt. Ltd Vs Dy. CIT

    (2025) TaxCorp(LJ) 34967 (ITAT-MUMBAI)

  9. ITAT Mumbai · 02 Apr 2025
    Mumbai ITAT Overturns Revenue’s Addition Regarding Alleged Cash Loan and Estimated Interest for AYs 2012-13 to 2018-19

    Mahesh Narayan Joglekar Vs DCIT

    (2025) TaxCorp(LJ) 34966 (ITAT-MUMBAI)

  10. ITAT Mumbai · 31 Mar 2025
    Deemed Rental Income Taxable for Unsold Property: ITAT Mumbai Issues Key Ruling

    Sabarmati Capital One Limited Vs DCIT

    (2025) TaxCorp(LJ) 34965 (ITAT-MUMBAI)

  11. ITAT Bangalore · 31 Mar 2025
    Bangalore ITAT Remands Case to AO for Verification of Member Details in Cash Deposits by Credit Cooperative Society

    Bahubali Minority Credit Co-op. Society Koppal Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34964 (ITAT-BANGALORE)

  12. ITAT Bangalore · 20 Mar 2025
    Bangalore ITAT Upholds CIT(A) Decision, Dismissing AO’s Addition of Unexplained Cash Credits Due to Demonetization Sales

    Aura Jewels Vs The Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34963 (ITAT-BANGALORE)

  13. ITAT Kolkata · 20 Mar 2025
    Kolkata ITAT Rules in Favor of Cooperative Agricultural Society, Upholding Deduction Under Section 80P(2)(a)(i)

    Gobindapur Panchpota Samabay Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34962 (ITAT-KOLKATA)

  14. ITAT Delhi · 19 Mar 2025
    Delhi ITAT Overturns Rs. 88.17 Lakh Penalty Imposed Under Section 270A, Declaring Proceedings Invalid Due to Non-Compliance

    Bishamber Dayal Vs ITO

    (2025) TaxCorp(LJ) 34961 (ITAT-DELHI)

  15. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Bombay HC Ruling on Reassessments Linked to Shah Commission Report

    Venture Real Estate & Anr Vs ACIT

    (2025) TaxCorp(LJ) 34960 (SC)

  16. Supreme Court · 10 Mar 2025
    Supreme Court Upholds Gujarat HC Ruling on AO’s Satisfaction Note, Clarifying Legal Communication Requirements under Section 148

    Rameshkumar Tulidas Kaneriya Vs ACIT

    (2025) TaxCorp(LJ) 34959 (SC)

  17. ITAT Mumbai · 06 Mar 2025
    Mumbai ITAT Annuls Re-Assessment Proceedings Against Shah Rukh Khan, Citing Lack of New Evidence

    Shah Rukh khan Vs DCIT

    (2025) TaxCorp(LJ) 34958 (ITAT-MUMBAI)

  18. ITAT Chennai · 06 Mar 2025
    ITAT - Chennai ITAT Upholds Tax Liability on Freight Payments to Foreign Shipping Companies During Break Bulk Operations

    OPG Power Generation Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34957 (ITAT-CHENNAI)

  19. ITAT Chennai · 18 Mar 2025
    Chennai ITAT Allows New Deduction Claim Under Section 80-IA in Pursuant to Section 153A/153C Notice

    JSR Infra – Developers Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34956 (ITAT-CHENNAI) · Sections 153A, 153C

  20. Delhi High Court · 18 Mar 2025
    Employee Shielded from Employer's Default: Delhi HC Quashes Revenue Demand Notices

    Latha Viswanathan Vs ACIT

    (2025) TaxCorp(LJ) 34955 (HC-DELHI)

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