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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Bombay High Court · 30 Jan 2025
    Bombay High Court Upholds Authority's Decision in Writ Jurisdiction, Allows Assessee to Pursue Normal Assessment Procedures

    Sanjay Ratra Vs ACIT

    (2025) TaxCorp(LJ) 34794 (HC-BOMBAY)

  2. ITAT Delhi · 13 Feb 2025
    Delhi ITAT Upholds SC Lowy, Luxembourg's Entitlement to Benefits Under India-Luxembourg DTAA

    SC Lowy P.I. (LUX) S.A.R.L. Vs ACIT

    (2025) TaxCorp(LJ) 34793 (ITAT-DELHI)

  3. Madras High Court · 28 Jan 2025
    Madras High Court Nullifies Orders; Directs Revenue to Reassess Sale Value Under Section 56(2)(vii)(c) and Section 50C

    R. C. Kannan Vs The PCIT

    (2025) TaxCorp(LJ) 34792 (HC-MADRAS) · Sections 50C, 56(2)(vii)(c)

  4. ITAT Ahmedabad · 28 Jan 2025
    ITAT Confirms Penalty for Late TDS Deposit and Form Submission in Agricultural Land Transaction

    Arjanbhai Nanubhai Patel Vs ITO

    (2025) TaxCorp(LJ) 34791 (ITAT-AHMEDABAD) · Section 234E

  5. ITAT Chennai · 28 Jan 2025
    Excess Dividend Distribution Tax Refund Claim Denied: Chennai ITAT Confirms Reject of Assessee’s Application

    Tweezerman India Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34790 (ITAT-CHENNAI) · Section 115-O

  6. Bombay High Court · 28 Jan 2025
    Bombay High Court Quashes Notice Issued Under Section 148A, Critiques Revenue Officers for Non-Application of Mind

    C. C. Dangi & Associates Vs ACIT

    (2025) TaxCorp(LJ) 34789 (HC-BOMBAY) · Sections 148A, 151

  7. Delhi High Court · 28 Jan 2025
    Delhi High Court Upholds Reassessment Proceedings, Dismissing Assessee's Claims of Insufficient Time to Respond

    Abhishek Bansal Vs ITO

    (2025) TaxCorp(LJ) 34788 (HC-DELHI)

  8. Supreme Court · 27 Jan 2025
    Supreme Court Nullifies Criminal Proceedings for Late Filing of Revised Income Tax Return, Favoring Assessee

    R. P. Darrmalingam Vs ACIT

    (2025) TaxCorp(LJ) 34787 (SC)

  9. ITAT Delhi · 27 Jan 2025
    Delhi ITAT Declares Income from Domain Name Registration Services Non-Taxable; Cites Precedent from Delhi HC Ruling

    GoDaddy.com, LLC Vs ACIT

    (2025) TaxCorp(LJ) 34786 (ITAT-DELHI)

  10. ITAT Hyderabad · 24 Jan 2025
    Assessee Denied Depreciation on Intangible Asset Due to Lack of Ownership

    Patna Bakhtiyarpur Tollway Limited Vs ACIT

    (2025) TaxCorp(LJ) 34785 (ITAT-HYDERABAD)

  11. ITAT Bangalore · 24 Jan 2025
    ITAT Bangalore Upholds Penalty on Assessee for Misreporting and Double Deduction of Income Under Section 270A

    Rashtrotthana Parishat Vs DCIT(E)

    (2025) TaxCorp(LJ) 34784 (ITAT-BANGALORE)

  12. ITAT Mumbai · 24 Jan 2025
    Mumbai ITAT Rules in Favor of Assessee, Nullifies Disallowance Under Section 14A and Clarifies Methodology for Adjustments in Book Profit Computation

    Trent Ltd Vs DCIT

    (2025) TaxCorp(LJ) 34783 (ITAT-MUMBAI) · Section 14A

  13. ITAT Cochin · 23 Jan 2025
    Cochin ITAT Rules Out Penalty Under Section 271B for Late Tax Audit Report, Citing Professional Misguidance and Reasonable Cause.

    Kulasekharapuram Service Co-operative Bank Ltd. Vs NFAC

    (2025) TaxCorp(LJ) 34782 (ITAT-COCHIN)

  14. ITAT Chennai · 23 Jan 2025
    Chennai ITAT Reverses CIT(A) Decision, Upholds Revenue’s Stand on Penalty for Non-Disclosure of Capital Gains by Non-Resident Assessee

    Rohitkumar Nemchand Piparia Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34781 (ITAT-CHENNAI) · Section 271(1)(c)

  15. ITAT Mumbai · 23 Jan 2025
    ITAT - Mumbai ITAT Quashes Notice and Order Due to Lack of Proper Authority’s Sanction

    Surya Ferrous Alloys Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34780 (ITAT-MUMBAI) · Section 148

  16. ITAT Ahmedabad · 23 Jan 2025
    Fraudulent Income Taxable: Ahmedabad ITAT Addresses Tax Liability Amidst Criminal Implications

    Mukesh Rasiklal Shah Vs ACIT

    (2025) TaxCorp(LJ) 34779 (ITAT-AHMEDABAD)

  17. ITAT Chennai · 23 Jan 2025
    Chennai ITAT Rules Against Education Cess on DTAA Tax Rates: A Case of Cross-Border Taxation Relief

    Sankaranarayanan Ramasubramanian Vs ACIT

    (2025) TaxCorp(LJ) 34778 (ITAT-CHENNAI)

  18. ITAT Bangalore · 24 Jan 2025
    Bangalore ITAT Rules on Discretionary Trust’s Interest in Partnership Firm as Taxable Shares Under Section 56(2)(vii)

    Buckeye Trust Vs PCIT-2

    (2025) TaxCorp(LJ) 34777 (ITAT-BANGALORE)

  19. ITAT Jodhpur · 24 Jan 2025
    Jodhpur ITAT Rules in Favor of Assessee, Annuls Unsustainable Addition of Rs 51 Lakhs under Section 56(2)(viib)

    Patel Minerals Pvt. Ltd Vs The ACIT

    (2025) TaxCorp(LJ) 34776 (ITAT-JODHPUR)

  20. P&H High Court · 22 Jan 2025
    Himachal Pradesh High Court Upholds Tax Provisions, Dismisses Appeals on Leave Encashment Deductions

    H.P. State Civil Supplies Corporation Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34775 (HC-P&H) · Section 43B

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