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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Delhi High Court · 04 Mar 2025
    Delhi HC Upholds Reassessment of NDTV India’s Income for AY 2008-09: Legal Grounds Established in Earlier SC Ruling

    New Delhi Television Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34894 (HC-DELHI)

  2. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Denies Deduction Claim for Overseas Taxes Under Section 37(1), Upholding Clear Statutory Restrictions

    Zoho Corporation Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34893 (ITAT-CHENNAI) · Section 37(1)

  3. Supreme Court · 13 Feb 2025
    Supreme Court Upholds Penalty on Assessee for Undisclosed Income; Clarifies Scope of ‘Found in Course of Search’

    K. Krishnamurthy Vs The DCIT

    (2025) TaxCorp(LJ) 34892 (SC) · Section 271AAA(1)

  4. Madras High Court · 05 Mar 2025
    Madras High Court Affirms Quash of Assessment Orders under Section 153C for Lack of Satisfactory Note by Assessing Officer

    SRM Systems and Software Pvt Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34891 (HC-MADRAS)

  5. Delhi High Court · 05 Mar 2025
    Delhi High Court Declares Lack of Jurisdiction for Revenue Appeal Arising from Amritsar Assessment

    Chemester Food Industries Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34890 (HC-DELHI)

  6. ITAT Hyderabad · 06 Mar 2025
    Late Submission of Form 10-IC for AY 2021-22 Recognized for AY 2022-23 and Subsequent Assessment Years

    Sandor Medicaids Private Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34889 (ITAT-HYDERABAD) · Section 115BAA

  7. ITAT Chennai · 01 Apr 2025
    Chennai ITAT Overturns AO's Addition Under Section 68, Upholds Taxpayer's Evidence on Deposited SBNs during Demonetization

    Ayyan Fire Works-Factory Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34888 (ITAT-CHENNAI) · Section 68

  8. ITAT Chennai · 27 Feb 2025
    Chennai ITAT Rules on Assessee’s Appeal, Deleting Penalty Levied Under Section 271AAB

    Future Gaming and Hotel Services Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34887 (ITAT-CHENNAI)

  9. ITAT Kolkata · 27 Feb 2025
    Kolkata ITAT Rules on Inapplicability of Section 2(22)(e) for Regular Transactions with Subsidiaries

    Merino Industries Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34886 (ITAT-KOLKATA) · Section 2(22)(e)

  10. Delhi High Court · 27 Feb 2025
    Delhi HC Invalidates Reassessment Notice for AY 2013-14 Due to Exceeding Limitation Period

    Ram Balram Buildhome Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 34885 (HC-DELHI)

  11. Bombay High Court · 27 Feb 2025
    Bombay High Court Affirms Legitimacy of CBDT’s 2011 Notification on Section 80IB(10) Regarding Slum Redevelopment Projects

    Kiran Harsukhlal Hemani Vs UNION OF INDIA

    (2025) TaxCorp(LJ) 34884 (HC-BOMBAY) · Section 80IB(10)

  12. ITAT Pune · 27 Feb 2025
    ITAT Validates Reassessment Proceedings, Confirms Adjustments on Unexplained Cash Deposits, and Partially Grants Relief to the Assessee

    Rehana Abdul Wahab Sain Vs ITO

    (2025) TaxCorp(LJ) 34883 (ITAT-PUNE)

  13. ITAT Chennai · 02 Apr 2025
    Chennai ITAT Rules on TDS Implications for Year-End Provisions: Liability Arises Only with Ascertained Liabilities

    Cognizant Technology Solutions India Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34882 (ITAT-CHENNAI)

  14. ITAT Pune · 09 Apr 2025
    Pune ITAT Upends Revenue’s Challenge on Unexplained Income Under Section 69A

    Nathmal Rupchand Jain Vs ACIT

    (2025) TaxCorp(LJ) 34881 (ITAT-PUNE) · Section 69A

  15. Supreme Court · 09 Feb 2025
    Supreme Court Affirms Entitlement to Compounding for First Offence Under Section 276CC

    Vinubhai Mohanlal Dobaria Vs Chief Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34880 (SC)

  16. ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Special Bench Rules on Deductibility of Expenses Under India-UAE DTAA: A Landmark Decision

    Mashreq Bank PSC Vs DCIT(IT)-3(2)

    (2025) TaxCorp(LJ) 34879 (ITAT-MUMBAI)

  17. ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Invalidates CIT(A) Ruling for Lack of Adequate Reasoning, Emphasizing Natural Justice Principles

    SLK Software Pvt. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 34878 (ITAT-BANGALORE)

  18. ITAT Mumbai · 25 Feb 2025
    Mumbai ITAT Clarifies GST Adjustment Treatment, Reverses Section 56(2)(x) Addition

    Jayantilal Umashankar Chavji Vs National E Assessment Centre National Eassessment Centre

    (2025) TaxCorp(LJ) 34877 (ITAT-MUMBAI) · Section 56(2)(x)

  19. ITAT Bangalore · 25 Feb 2025
    Bangalore ITAT Rules PCIT Lacked Jurisdiction to Invoke Section 263 as Essential Documents Were Unavailable at Time of Notice Issuance

    Vinod Kumar Singhal Vs PR. CIT

    (2025) TaxCorp(LJ) 34876 (ITAT-BANGALORE) · Section 263

  20. ITAT Delhi · 04 Apr 2025
    SAFEMA Tribunal Delhi Overrules Adjudicating Authority, Affirms Benami Character of Rs. 98.93 Cr Movable Assets and Rs. 166.27 Cr Gold Bullion

    SRS Mining Vs The DCIT

    (2025) TaxCorp(LJ) 34875 (ITAT-DELHI)

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