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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Rajasthan High Court · 06 Feb 2025
    Rajasthan HC Affirms ITAT Decision Granting Section 80-IA Deductions for Captive Power Generation Profits

    Hindustan Zinc Ltd Vs The Commission of Income Tax

    (2025) TaxCorp(LJ) 34814 (HC-RAJASTHAN)

  2. ITAT Mumbai · 06 Feb 2025
    Differential Value in Property Transactions: ITAT Mumbai Ruling on Section 56(2)(x) Validates Allotment Letters as Binding Documents

    Balakrishna Venkapppa Bhandary Vs DCIT

    (2025) TaxCorp(LJ) 34813 (ITAT-MUMBAI) · Section 56(2)(x)

  3. ITAT Delhi · 06 Feb 2025
    Delhi ITAT Endorses 15% Income Attribution to UK-Based Travel Service Provider, Aligning with Previous Bench Rulings

    Travelport International Operations Limited Vs ACIT

    (2025) TaxCorp(LJ) 34812 (ITAT-DELHI)

  4. ITAT Mumbai · 06 Feb 2025
    Mumbai ITAT Orders Re-computation of Rental Income, Acknowledging Business Expenses

    Janak Texturisers Pvt. Ltd Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34811 (ITAT-MUMBAI) · Section 57

  5. ITAT Chennai · 06 Feb 2025
    Chennai ITAT Proposes Revenue Reassessment on Taxability of CFS Payments, Favoring Principal Classification Over Intermediary Status

    J-Ark Logistics (P) Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34810 (ITAT-CHENNAI)

  6. Bombay High Court · 06 Feb 2025
    Bombay High Court Orders Immediate Disbursement of Refunds Over 10-Year Delay Citing Procedural Inefficiencies

    GMO Emerging Markets Fund Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34809 (HC-BOMBAY)

  7. Delhi High Court · 07 Feb 2025
    Delhi HC Endorses ITAT Decision on Secondment of Employees by Samsung Korea, Upholding Taxation Principles Under India-Korea DTAA

    SAMSUNG ELECTRONICS CO. LTD Vs THE PCIT

    (2025) TaxCorp(LJ) 34808 (HC-DELHI)

  8. HP High Court · 07 Feb 2025
    Himachal Pradesh High Court Invalidates Best Judgment Assessment Due to Violation of Transfer Provisions Under Section 127

    Deluxe Enterprises Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34807 (HC-HP)

  9. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Dismisses Revenue's Tax Claims on Offshore Equipment Supply, Citing Lack of Economic Nexus

    Smiths Detection Asia Pacific Pte. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34806 (ITAT-DELHI)

  10. ITAT Mumbai · 30 Jan 2025
    Mumbai ITAT Overturns TDS Disallowance for Non-Resident Assessee; Confirms Non-Taxability of Foreign Salary Income

    Mridula Jha Jena Vs International Tax

    (2025) TaxCorp(LJ) 34805 (ITAT-MUMBAI) · Section 9(1)(ii)

  11. AP High Court · 16 Jan 2025
    Telangana High Court Invalidates Late Assessment Orders, Upholding Limitation Period under Section 144C

    Rapiscan Systems Pvt. Limited Vs ADIT

    (2025) TaxCorp(LJ) 34804 (HC-AP) · Section 144C(13)

  12. ITAT Delhi · 16 Jan 2025
    Delhi ITAT Mandates Reassessment and Expenditure Allowance for Music Licensing Agreement Dispute

    Aalap Digital Music Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34803 (ITAT-DELHI)

  13. ITAT Bangalore · 16 Jan 2025
    Bangalore ITAT Rules for Foreign Tax Credit: Assessee Granted Entitlement Despite Delay in Filing Form 67

    Vivek Singhal Vs The DCIT

    (2025) TaxCorp(LJ) 34802 (ITAT-BANGALORE)

  14. ITAT Delhi · 16 Jan 2025
    Mumbai ITAT Rules Assessment Order Invalid due to Lack of Notice to Amalgamated Company Under Section 143(2)

    Union Bank of India Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34801 (ITAT-DELHI) · Section 143(2)

  15. ITAT Mumbai · 16 Jan 2025
    Quashing of Revisionary Order by Mumbai ITAT: Breach of Natural Justice in Tax Assessment Process

    Maharashtra State Electricity Distribution Co. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34800 (ITAT-MUMBAI)

  16. Supreme Court · 30 Jan 2025
    Supreme Court Upholds Revenue's Appeal on Most Favored Nation Clause Following Nestle Judgement

    Deccan Holdings B V Vs ITO

    (2025) TaxCorp(LJ) 34799 (SC)

  17. ITAT Delhi · 30 Jan 2025
    Delhi ITAT Invalidates Reassessment Order Due to Flawed Approval Process Under Section 151

    Jagbir Singh Vs ITO

    (2025) TaxCorp(LJ) 34798 (ITAT-DELHI) · Section 151

  18. ITAT Hyderabad · 10 Jan 2025
    Hyderabad ITAT Denies Hinduja National Power Additional Depreciation Claims on Power Generation Activities

    Hinduja National Power Corporation Limited Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34797 (ITAT-HYDERABAD) · Sections 32(1)(iia), 32AC, 32AD

  19. Supreme Court · 10 Jan 2025
    Supreme Court Affirms Long-Term Capital Loss Claims Arising from Capital Reduction under the Income Tax Act

    Jupiter Capital Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 34796 (SC)

  20. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Assessee's Non-Contestation on LTCG Addition, Allows 100% Payment Rate under DTVSV Act

    Umesh Navnitlal Shah HUF Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34795 (HC-BOMBAY)

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