Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Bombay High Court · 20 Feb 2025
    Unlawful Reassessment Notice Quashed by Bombay HC for Non-Existent Entity Post-Merger

    City Corporation Limited Vs ACIT

    (2025) TaxCorp(LJ) 34854 (HC-BOMBAY)

  2. ITAT Bangalore · 20 Feb 2025
    Bangalore ITAT Remits Matter to CIT(A) Declaring Dismissal Unsustainable Due to Exempt Income of Assessee

    Srirampura Prathamika Krishi Pathina Sahakara Sangha Limited Vs ITO

    (2025) TaxCorp(LJ) 34853 (ITAT-BANGALORE) · Section 249(4)

  3. ITAT Mumbai · 01 Feb 2025
    Mumbai ITAT Rules in Favor of Assessees by Allowing Appeal Against CIT(A) on Accumulated Income Utilization under Section 11

    Asia Society India Centre Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34852 (ITAT-MUMBAI) · Sections 11(3)(a), 11(3)(i)

  4. ITAT Delhi · 20 Feb 2025
    Delhi ITAT Upholds Taxability of Interest on Enhanced Compensation Under Section 56(2)(viii)

    Kanta Rani Yadav Vs The P.C.I.T

    (2025) TaxCorp(LJ) 34851 (ITAT-DELHI) · Sections 56(2)(viii), 145B(1), 263

  5. ITAT Surat · 20 Feb 2025
    Surat ITAT Affirms CIT(A) Penalty Order for Non-Compliance with Audit Requirements Under Section 271B

    Pristine Jewellery Vs The ITO

    (2025) TaxCorp(LJ) 34850 (ITAT-SURAT) · Section 271B, 273B

  6. Karnataka High Court · 20 Feb 2025
    Karnataka High Court Upholds Tax Obligations for Assessee, Denies Relief for TDS Non-Deduction on Sale Consideration Paid to BDA

    Basavaraj Gurusiddappa Sindhur Vs ACIT

    (2025) TaxCorp(LJ) 34849 (HC-KARNATKATA) · Section 194IA

  7. Gujarat High Court · 01 Feb 2025
    Gujarat High Court Upholds Settlement Commission’s Ruling on Undisclosed Income, Affirms No Ground for Revenue’s Intervention

    Navinchandra Dalpatlal Mehta & Anr Vs CIT

    (2025) TaxCorp(LJ) 34848 (HC-GUJARAT)

  8. Karnataka High Court · 20 Feb 2025
    Karnataka HC Affirms Legal Standpoint on Continuation of Proceedings Against Deceased Assessee's Representatives

    Preethi V Vs The ITO

    (2025) TaxCorp(LJ) 34847 (HC-KARNATKATA)

  9. ITAT Mumbai · 29 Jan 2025
    Mumbai ITAT Rules Against Revenue's Appeal, Upholding Interest Expenditure Deduction for Business Advances

    T Bhimjyani Realty Private Ltd Vs Asst.CIT

    (2025) TaxCorp(LJ) 34846 (ITAT-MUMBAI) · Section 36(1)(iii)

  10. ITAT Chennai · 09 Apr 2025
    Chennai ITAT Affirms Assessee’s Rights Under Section 12AB for Educational Trust Registration

    ARREDS Trust Vs CIT(Exemption)

    (2025) TaxCorp(LJ) 34845 (ITAT-CHENNAI) · Section 12AB

  11. ITAT Delhi · 18 Feb 2025
    Delhi ITAT Overturns Revision Order on ESOP Expenditure Claim by MakeMyTrip’s Subsidiary

    Make My Trip (India) Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34844 (ITAT-DELHI)

  12. ITAT Chennai · 18 Feb 2025
    Chennai ITAT Invalidates Double Taxation on Credit Card Expenses, Upholds Principle of Single Taxation for Assessee

    Mecca Rafeeque Ahmed Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34843 (ITAT-CHENNAI) · Section 2(24)(iv)

  13. Bombay High Court · 18 Feb 2025
    Bombay High Court Upholds ITAT Ruling: No Interest Under Section 234B on MAT Adjustments for Provision of Doubtful Debts

    Reliance Industries Ltd Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34842 (HC-BOMBAY) · Sections 234B, 234C

  14. Bombay High Court · 18 Feb 2025
    Bombay High Court Empowers Assessees with Rebate Claims under Section 87A for AY 2024-25 and Beyond

    The Chamber of Tax Consultants Vs Director General of Income Tax (systems)

    (2025) TaxCorp(LJ) 34841 (HC-BOMBAY) · Section 87A

  15. ITAT Mumbai · 01 Feb 2025
    Mumbai ITAT Rules on Capital Gains Taxation for Mauritius Resident Assessee, Upholds Exemption under India-Mauritius DTAA

    TVF Fund Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34840 (ITAT-MUMBAI)

  16. Supreme Court · 06 Feb 2025
    Supreme Court Allows Assessee's Contentions Against Delhi HC Order on Criminal Complaint Under BMA

    Sanjay Bhandari Vs INCOME TAX OFFICE

    (2025) TaxCorp(LJ) 34839 (SC) · Section 51(1)

  17. ITAT Ahmedabad · 18 Feb 2025
    Ahmedabad ITAT Partially Upholds Assessee's Appeal, Critiques Assessment Order for Misinterpretation of Facts

    Shreeji Associates Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34838 (ITAT-AHMEDABAD)

  18. ITAT Mumbai · 09 Apr 2025
    Penalty Quashed for Misinterpretation of Income Classification by Revenue

    Rothshield Insurance TPA Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34837 (ITAT-MUMBAI)

  19. ITAT Mumbai · 17 Feb 2025
    Mumbai ITAT Declares Reassessment Notice Invalid Due to Improper Authority Approval

    Davos International Fund Vs ACIT(T)-2(1)(2)

    (2025) TaxCorp(LJ) 34836 (ITAT-MUMBAI) · Section 151(ii)

  20. ITAT Mumbai · 17 Feb 2025
    Mumbai ITAT Clarifies Treatment of Rental Income for Trusts in Taxation

    Punit Deora Trust Vs Income Tax Department

    (2025) TaxCorp(LJ) 34835 (ITAT-MUMBAI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.