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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 18 Mar 2025
    National Stock Exchange v. AO: Mumbai ITAT Overturns Disallowance Under Section 14A

    National Stock Exchange of India Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34954 (ITAT-MUMBAI) · Section 14A

  2. Delhi High Court · 19 Mar 2025
    Delhi HC Rules Cross Objections in Section 260A Appeals Not Maintainable, Upholds Revenue's Position

    Nagar Dairy Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34953 (HC-DELHI)

  3. Delhi High Court · 04 Mar 2025
    Delhi HC Overturns ITAT Ruling: Bad Debt Write-off by Guarantor Not Justified

    WGF Financial Services Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34952 (HC-DELHI)

  4. ITAT Ahmedabad · 19 Mar 2025
    Ahmedabad ITAT Overturns PCIT's Section 263 Revision Order on Depreciation Claims, Upholding Assessee’s Entitlement

    Suzuki Motor Gujarat Pvt Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34951 (ITAT-AHMEDABAD)

  5. ITAT Delhi · 20 Mar 2025
    Delhi ITAT Upholds CIT(A)'s Decision, Affirms No Double Taxation on Mobilization Advances Adjusted Against Subsequent AY Receipts

    TRG-JKS Joint Venture Vs ITO

    (2025) TaxCorp(LJ) 34950 (ITAT-DELHI)

  6. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Rules on Bad Debt Provisions and Leave Encashment, Partially Upholding Assessee’s Appeal

    Thomson Press India Ltd Vs ITO

    (2025) TaxCorp(LJ) 34949 (ITAT-DELHI) · Section 36(1)(vii)

  7. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Overturns Section 263 Revision Order: Holding Company and Subsidiary Share Issuance Excluded from Section 56(2)(viib) Taxation

    Oyo Hotels & Homes Pvt.Ltd Vs Pr.CIT-7

    (2025) TaxCorp(LJ) 34948 (ITAT-DELHI) · Section 56(2)(viib)

  8. ITAT Delhi · 31 Mar 2025
    Delhi ITAT Upholds Revenue's Addition under Section 68 in Unsecured Loan Case; Remands for Further Examination

    Titan Projects Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34947 (ITAT-DELHI) · Section 68

  9. Bombay High Court · 31 Mar 2025
    Bombay High Court Rules Against Revenue's Adjustments, Upholds Assessee's Right to Refund and Interest

    Laqshya Media Limited Vs ACIT

    (2025) TaxCorp(LJ) 34946 (HC-BOMBAY)

  10. ITAT Mumbai · 31 Mar 2025
    Mumbai ITAT Exempts Aditya Birla Education Trust from "Specified Person" Definition, Overturns AO's Disallowance of Interest and Lease Expenses

    Vaibhav Medical and Education Foundation Vs ITO (Exemption)–2(4)

    (2025) TaxCorp(LJ) 34945 (ITAT-MUMBAI)

  11. ITAT Delhi · 31 Mar 2025
    Implications of Delhi ITAT's Decision on Dependable Agent PE and Income Assessment under India-US DTAA

    ESM Group Inc. Vs The Dy.C.I.T

    (2025) TaxCorp(LJ) 34944 (ITAT-DELHI)

  12. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Assessment Order Under Section 143(3) r.w. Section 153A Lacks Jurisdiction Due to Absence of Incriminating Material

    Premier Marine Products Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34943 (ITAT-MUMBAI) · Sections 143(3), 153A

  13. Supreme Court · 03 Mar 2025
    Supreme Court Denies S.J. Suryah's Delay in Seeking Appeal Against Tax Prosecution Related to Evasion Charges

    S.J. Suryah Vs DCIT

    (2025) TaxCorp(LJ) 34942 (SC)

  14. Bombay High Court · 26 Mar 2025
    Voda-Essar Wins Legal Battle Over Tax Deduction Classification: Section 194C to Prevail over Section 194J

    Vodafone Essar Ltd Vs CIT

    (2025) TaxCorp(LJ) 34941 (HC-BOMBAY) · Sections 194C, 194J

  15. ITAT Chennai · 26 Mar 2025
    ITAT Chennai Rules that Bareboat Charter Hire Charges Are Not Royalty Under India-Netherlands DTAA

    Baggerwerken Decloedt En Zoon Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34940 (ITAT-CHENNAI)

  16. ITAT Chennai · 26 Mar 2025
    Chennai ITAT’s Ruling on Share Issuance Valuation Methods and Revenue Authority’s Authority Limitations

    Gateway Office Parks Private Limited Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34939 (ITAT-CHENNAI) · Section 56(2)(viib)

  17. ITAT Mumbai · 26 Mar 2025
    Mumbai ITAT Rules Compensation for Giving Up 'Right to Sue' as Capital Receipt, Exempting it from Taxation

    Shelter Developers Vs DCIT

    (2025) TaxCorp(LJ) 34938 (ITAT-MUMBAI)

  18. Bombay High Court · 15 Mar 2025
    Bombay High Court Nullifies Reassessment Proceedings Due to Change of Opinion; Emphasizes Need for Tangible Evidence

    Lupin Limited Vs Deputy Commissioner of Income Tax-3(4)

    (2025) TaxCorp(LJ) 34937 (HC-BOMBAY)

  19. Karnataka High Court · 15 Mar 2025
    Karnataka High Court Overturns Single Judge's Order on Assessee’s Interest for Delayed Refund Claim

    Subash Menon Vs The PCIT

    (2025) TaxCorp(LJ) 34936 (HC-KARNATKATA)

  20. Madras High Court · 15 Mar 2025
    Madras High Court Ruling: Lack of Tangible Evidence Nullifies CIT's Revisional Jurisdiction in Section 54F Claim

    S. Krishna Kumar Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34935 (HC-MADRAS) · Section 263

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