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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Delhi · 28 Mar 2025
    Delhi ITAT Rules in Favor of Tax Exemption for Compensation Received on Land Acquisition by NHAI

    Harry Township Limited Vs ACIT

    (2025) TaxCorp(LJ) 34914 (ITAT-DELHI) · Section 10(37)

  2. Bombay High Court · 28 Mar 2025
    Tax Deductions Disallowed by Bombay HC: Assessee’s Claim Found Inconsistent with NIL Return Filing

    Imageads & Communications Pvt. Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34913 (HC-BOMBAY) · Sections 198, 199

  3. ITAT Ahmedabad · 28 Mar 2025
    ITAT Ahmedabad: Reckitt Benckiser Healthcare Found Liable for Capital Gains Tax

    Reckitt Benckiser Healthcare India Private Limited Vs Dy. Commissioner of Income-tax

    (2025) TaxCorp(LJ) 34912 (ITAT-AHMEDABAD) · Section 2(19AA)(ii)&(iii)

  4. ITAT Mumbai · 28 Mar 2025
    Mumbai ITAT Overturns CIT(A)'s Ruling on Defective Income Return Declaring No Requirement for Audit Under Section 44AB

    Bellona Estate Developers Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34911 (ITAT-MUMBAI) · Section 44AB

  5. ITAT Ahmedabad · 28 Mar 2025
    ITAT Sets Aside CIT(A) Order Due to Invalid Appeal on Dual PANs

    Rapid Processors Private Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34910 (ITAT-AHMEDABAD)

  6. Bombay High Court · 28 Mar 2025
    Bombay HC Rules that Section 148 Notice Based on Search Action Lacks Jurisdiction in Assessee's Case

    Sejal Jewellary & Anr Vs Union of India & Ors.

    (2025) TaxCorp(LJ) 34909 (HC-BOMBAY) · Sections 132 , 147

  7. Karnataka High Court · 01 Apr 2025
    Karnataka High Court Upholds Single Judge's Ruling Against Extended Timeframe for Reassessment on Capital Gains Below Specified Threshold

    Sanath Kumar Murali Vs The ITO

    (2025) TaxCorp(LJ) 34908 (HC-KARNATKATA)

  8. Delhi High Court · 06 Mar 2025
    Freight Logistics Support Services Not Classified as FTS under India-US DTAA

    Expeditors International of Washington Inc Vs CIT

    (2025) TaxCorp(LJ) 34907 (HC-DELHI)

  9. Delhi High Court · 06 Mar 2025
    Delhi HC Overturns Revenue's Withholding Tax Directive for SFDC Ireland, Mandates Nil Tax Certification

    SFDC Ireland Limited Vs CIT

    (2025) TaxCorp(LJ) 34906 (HC-DELHI) · Section 197(1)

  10. Bombay High Court · 05 Mar 2025
    BCCI Reclaims Status as Tax-Exempt Entity as Bombay HC Quashes Revenue's Advisory Communication

    The Board of Control for Cricket in India Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34905 (HC-BOMBAY)

  11. Karnataka High Court · 03 Mar 2025
    Karnataka HC Upholds Flipkart's Claim for Nil TDS Certificate, Dismisses Revenue's Appeal

    Flipkart Internet Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34904 (HC-KARNATKATA)

  12. ITAT Ahmedabad · 03 Mar 2025
    Ahmedabad ITAT Affirms Deductibility of Service Tax Payment by Assessee to Max Life under Section 37

    Axis Bank Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34903 (ITAT-AHMEDABAD)

  13. Karnataka High Court · 03 Mar 2025
    Karnataka HC Upholds ITAT Ruling: Payments for Advertisement and Rent to Non-Residents Not 'Royalty' Under India-USA DTAA

    Urban Ladder Home Décor Solutions Pvt. Ltd Vs CIT

    (2025) TaxCorp(LJ) 34902 (HC-KARNATKATA)

  14. Delhi High Court · 03 Mar 2025
    Delhi High Court Upholds Revenue's Appeal, Citing Justified Invocation of Section 263 Against Tax Deduction Under Section 80IA

    Celebi Delhi Cargo Management India Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34901 (HC-DELHI) · Sections 80IA, 263

  15. ITAT Mumbai · 03 Mar 2025
    Mumbai ITAT Quashes Assessment Orders for AY 2018-19 Due to Lack of Valid Jurisdiction Under Black Money Act

    Anandi Kaushik Laijawala Vs Dy. Director of Income Tax

    (2025) TaxCorp(LJ) 34900 (ITAT-MUMBAI)

  16. Bombay High Court · 03 Mar 2025
    Bombay High Court Declares Revenue's Assessment of Amalgamating Companies Void Ab Initio: A Landmark Ruling on Amalgamation Awareness and Tax Assessment Validity

    Reliance Industries Limited Vs The Commissioner of Income tax

    (2025) TaxCorp(LJ) 34899 (HC-BOMBAY) · Section 143(3)

  17. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Upholds Assessee's Position, Rejects Revenue’s Addition of Rs. 1.01 Crore Due to Stock Valuation Discrepancy in Tally Software

    Ramakrishna Poultry P. Ltd. Vs The ACIT

    (2025) TaxCorp(LJ) 34898 (ITAT-CHENNAI)

  18. ITAT Chandigarh · 04 Mar 2025
    Chandigarh ITAT Exempts Assessee from Penalty Under Section 271(1)(c); Lacks Evidence of Concealment or Inaccurate Income Disclosure

    Silver Oaks Township Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34897 (ITAT-CHANDIGARH) · Section 271(1)(c)

  19. ITAT Delhi · 04 Mar 2025
    Delhi ITAT Rules on Jurisdiction Limits of CIT(A) under Section 251 Amidst Quash of Section 201 Order

    Emaar India Limited Vs DCIT

    (2025) TaxCorp(LJ) 34896 (ITAT-DELHI) · Section 201

  20. ITAT Ahmedabad · 04 Mar 2025
    Ahmedabad ITAT Overturns Revenue's Additions Under Section 69A for Cash Deposits During Demonetisation

    Bhanumati Michael Scribe Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34895 (ITAT-AHMEDABAD) · Section 69A

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