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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Chennai · 04 Apr 2025
    Chennai ITAT Renders Favorable Judgment for Assessee, Nullifies Penalty on Retirement Benefits Claim Under IT Act

    Chitra Jaikumar Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34874 (ITAT-CHENNAI) · Section 270A

  2. Delhi High Court · 04 Apr 2025
    Delhi High Court Affirms ITAT Ruling Granting Section 10A Benefits to American Express India’s New AEGSC (STP) Unit

    American Express India Pvt Ltd Vs CIT

    (2025) TaxCorp(LJ) 34873 (HC-DELHI) · Section 10A

  3. ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Reverses Revenue's Decision on Long Term Capital Gains and Losses for Taxpayer Under India-Mauritius DTAA

    Matrix Partners India Investment Holdings, LLC Vs DCIT

    (2025) TaxCorp(LJ) 34872 (ITAT-MUMBAI)

  4. ITAT Mumbai · 04 Apr 2025
    Mumbai ITAT Denies Assessee's Deduction Claims Under Section 80IA Stating Lack of Ownership in Infrastructure Development

    Gulermak TPL Joint Venture Vs DCIT

    (2025) TaxCorp(LJ) 34871 (ITAT-MUMBAI)

  5. ITAT Chennai · 04 Apr 2025
    Chennai ITAT Rules in Favor of Assessee, Finding Mistake in Capital Gains Declaration and Mandating Interest Refund

    Goyals International Vs The ITO

    (2025) TaxCorp(LJ) 34870 (ITAT-CHENNAI) · Section 244A

  6. Delhi High Court · 04 Apr 2025
    Delhi HC Affirms Reassessment Principles Established in Rajeev Bansal and Ashish Agarwal: Directs AOs to Re-evaluate Show Cause Notices Under Section 148

    Kanwaljeet Kaur Vs ACIT

    (2025) TaxCorp(LJ) 34869 (HC-DELHI)

  7. AP High Court · 04 Apr 2025
    Telangana HC Upholds Tech Mahindra's Claims Igniting Major Revisions in Satyam's Tax Assessments Due to Foundational Fraud by Ramalinga Raju

    Satyam Computer Services Limited Vs Central Board of Direct Taxes

    (2025) TaxCorp(LJ) 34868 (HC-AP)

  8. Bombay High Court · 04 Apr 2025
    Anatomy of Tax Evasion: Bombay HC Upholds Penalty Against Assessee for Crafting Tax Subterfuge

    Veena Estate Pvt. Ltd Vs Commissioner of Income-Tax

    (2025) TaxCorp(LJ) 34867 (HC-BOMBAY) · Section 271(1)(c)

  9. Supreme Court · 09 Feb 2025
    Supreme Court Dismisses SLP Seeking Reconsideration of MFN Judgment: Legal Clarity Ensured

    Societe De Participations Financiers Vs ACIT

    (2025) TaxCorp(LJ) 34866 (SC)

  10. ITAT Bangalore · 20 Feb 2025
    Bangalore ITAT Declares Notice under Section 148 Invalid for Tax Assessment; Upholds CIT(A)'s Directive to Utilize Section 153C instead

    D. K. Shivakumar Vs DCIT

    (2025) TaxCorp(LJ) 34865 (ITAT-BANGALORE) · Sections 148, 153C

  11. ITAT Kolkata · 20 Feb 2025
    Kolkata ITAT Rules Out Addition Under Section 56(2)(x), Citing Legislative Timeliness for Assessment Year 2013-14

    Kajari Banerjee Vs ITO

    (2025) TaxCorp(LJ) 34864 (ITAT-KOLKATA) · Section 56(2)(x)

  12. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds Assessee's Tax Settlements under DTVSV, 2024, Rejects Revenue Appeals on Interest Additions of ₹50.24 Cr

    Priya Hiranandani Vs ITO

    (2025) TaxCorp(LJ) 34863 (ITAT-MUMBAI)

  13. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds CIT(A)’s Order, Dismisses Revenue’s Appeal Against Ambuja Cement for Non-Leviability of Penalty on Income Reporting

    Ambuja Cements Ltd. Vs Joint Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34862 (ITAT-MUMBAI) · Section 271(1)(c)

  14. Delhi High Court · 31 Jan 2025
    Remfry & Sagar Vs PCIT

    Remfry & Sagar Vs PCIT

    (2025) TaxCorp(LJ) 34861 (HC-DELHI)

  15. Delhi High Court · 01 Feb 2025
    Court Overrules CBDT Circular Limiting Refund Petitions – Sun Pharma Gains Significant Legal Victory

    Sun Pharmaceutical Industries Ltd Vs ITO

    (2025) TaxCorp(LJ) 34860 (HC-DELHI)

  16. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Rules in Favor of Assessee on Deduction Eligibility for Securitization Income Under Section 36(1)(viii)

    HDFC Bank Ltd. Vs Addl.CIT/ACIT/DCIT

    (2025) TaxCorp(LJ) 34859 (ITAT-MUMBAI)

  17. ITAT Mumbai · 04 Feb 2025
    Mumbai ITAT Upholds Assessee's Appeal, Nullifies Section 69 Addition for Alleged Bogus Share Purchases

    Sandeep Agarwal Vs DCIT

    (2025) TaxCorp(LJ) 34858 (ITAT-MUMBAI)

  18. ITAT Mumbai · 04 Feb 2025
    Tribunal Overturns Tax Reassessment for Non-existent Capital Gains Due to Missing Accounts

    Vimladevi Parasmal Jain Vs ITO

    (2025) TaxCorp(LJ) 34857 (ITAT-MUMBAI) · Section 68

  19. ITAT Chennai · 20 Feb 2025
    Chennai ITAT Dismisses Penalty Under Section 271D; Rules Section 269SS Does Not Apply to Brokers or Agents

    R. Anbuvelrajan Vs The Addl.CIT

    (2025) TaxCorp(LJ) 34856 (ITAT-CHENNAI) · Sections 269SS, 271D

  20. ITAT Nagpur · 20 Feb 2025
    Dismantling Revenue’s Appeal: ITAT Nagpur Upholds CIT(A) Order on Reassessment Validity

    Karan Kothari Jewellers Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34855 (ITAT-NAGPUR)

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