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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Madras High Court · 20 Feb 2025
    Madras HC Upholds Revenue's Appeal on Share Sale Profits, Designating Them as Business Income Rather than STCG

    First Choice Professional Services Private Limited Vs The CIT

    (2025) TaxCorp(LJ) 34834 (HC-MADRAS) · Section 111A

  2. Karnataka High Court · 20 Feb 2025
    Karnataka High Court Affirms ITAT’s Verdict, Rejects Revenue’s Late Show Cause Notice for Penalty Under Section 271D

    K Umesh Shetty Vs The PCIT

    (2025) TaxCorp(LJ) 34833 (HC-KARNATKATA) · Section 271D

  3. Bombay High Court · 12 Feb 2025
    Bombay High Court Upholds Constitutional Validity of Amendment to Section 17(2), Dismissing Assessee's Challenge

    All India Central Bank Officers Federation Vs Union of India

    (2025) TaxCorp(LJ) 34832 (HC-BOMBAY) · Section 17(2)

  4. ITAT Mumbai · 12 Feb 2025
    Revenue's Addition of Survey Charges and Training Centre Fees to Assessee Invalidated Due to Lack of Dependent Agent PE Status

    International Air Transport Association (CANADA) Vs ACIT

    (2025) TaxCorp(LJ) 34831 (ITAT-MUMBAI)

  5. Karnataka High Court · 21 Jan 2025
    Karnataka High Court Greenlights 'Salarpuria Touch Stone', Overturns Revenue Rejection in Industrial Park Approval

    Salarpuria Properties Pvt. Ltd Vs UNION OF INDIA

    (2025) TaxCorp(LJ) 34830 (HC-KARNATKATA)

  6. Supreme Court · 21 Jan 2025
    Supreme Court Upholds Vodafone Idea’s Rs. 1600 Crore Refund Claim, Dismisses Revenue's Delayed SLP

    Vodafone Idea Limited Vs Central Processing Centre & ORS.

    (2025) TaxCorp(LJ) 34829 (SC)

  7. ITAT Chandigarh · 12 Feb 2025
    Chandigarh ITAT Mandates Reassessment on Charitable Trust Surplus Usage Amid Scrutiny of Section 11, 12 and 13 Violations

    K.C. Social Welfare Trust Vs The ACIT

    (2025) TaxCorp(LJ) 34828 (ITAT-CHANDIGARH)

  8. ITAT Kolkata · 11 Feb 2025
    Kolkata ITAT Challenges CIT(A) Additions under Black Money Act: Assessee Cleared of Beneficial Interest in Foreign Accounts

    Anurag Kejriwal Vs ADIT

    (2025) TaxCorp(LJ) 34827 (ITAT-KOLKATA)

  9. Rajasthan High Court · 11 Feb 2025
    Rajasthan High Court Orders Timely Resolution of ITR Condonation Applications for AY 2012-13 to AY 2016-17

    Late Kanta Devi Jain, Through her Legal Heir Shri Sunil Mittal Vs PCIT

    (2025) TaxCorp(LJ) 34826 (HC-RAJASTHAN)

  10. Delhi High Court · 11 Feb 2025
    Delhi HC Upholds ITAT's Ruling Against Defective Assessment Order on Non-Existent Entity and Dismisses Revenue Appeal

    Vedanta Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34825 (HC-DELHI) · Section 292B

  11. ITAT Delhi · 11 Feb 2025
    Delhi ITAT Upholds Reassessment Initiated by DRI Insights Despite Assessee's Contention

    Sanjeev Wadhwa Vs DCIT

    (2025) TaxCorp(LJ) 34824 (ITAT-DELHI)

  12. ITAT Raipur · 11 Feb 2025
    Raipur ITAT Invalidates Final Assessment Due to Lack of Mandatory Approval Under Section 153D; Draws on Precedent from Bombay HC in Akil Gulamali Somji

    NR TMT (India) Pvt. Ltd. Vs The DCIT

    (2025) TaxCorp(LJ) 34823 (ITAT-RAIPUR) · Section 153D

  13. ITAT Chennai · 12 Feb 2025
    Chennai ITAT Upholds Rejection of Assessee's Books of Accounts; Confirms Profit Estimation and Disallowances as per IT Act

    SEBCO Property Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34822 (ITAT-CHENNAI) · Section 145(3)

  14. ITAT Raipur · 12 Feb 2025
    ITAT Raipur Upholds PCIT's Revision Order Under Section 263, Affirming Authority on Unappealed Matters Affecting Revenue

    Vijay Kumar Patel Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34821 (ITAT-RAIPUR)

  15. ITAT Mumbai · 13 Feb 2025
    TDS Disallowances under Section 40(a)(ia) Deleted on Reimbursement Payments Made to CRISIL Ltd.

    CRISIL Limited Vs The ACIT

    (2025) TaxCorp(LJ) 34820 (ITAT-MUMBAI) · Section 40(a)(ia)

  16. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Rejects Penalty under Section 270A Due to Lack of Proper Justification by the Assessing Officer

    L. Javerchand Jewellers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34819 (ITAT-BANGALORE) · Section 270A

  17. ITAT Bangalore · 09 Feb 2025
    ITAT Bangalore Affirms Deletion of Revenue Adjustments and Upholds Assessee’s Deductions in Landmark Ruling

    Microland Limited Vs DCIT

    (2025) TaxCorp(LJ) 34818 (ITAT-BANGALORE) · Section 143(1)(a)

  18. ITAT Delhi · 09 Feb 2025
    SAFEMA Tribunal Affirms Non-Benami Status of Properties in Key Decision

    Ponnaganti Karunakara & Ors Vs The Initiating Officer ACIT

    (2025) TaxCorp(LJ) 34817 (ITAT-DELHI)

  19. ITAT Mumbai · 07 Feb 2025
    Mumbai ITAT Rules Maintenance and Support Services Not Taxable as Fee for Technical Services under India-Singapore DTAA

    Murex Southeast Asia Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34816 (ITAT-MUMBAI)

  20. Delhi High Court · 07 Feb 2025
    Delhi High Court Denies Validity of Successive Notices under Section 148A(b) for Income Escaped Assessment

    Capital Property Consultants Vs ACIT

    (2025) TaxCorp(LJ) 34815 (HC-DELHI) · Section 148A(b)

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