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Landmark Rulings

All landmark rulings

21,138 rulings

  1. Direct Tax ·ITAT Hyderabad · 02 Jul 2026
    Hyderabad ITAT Nullifies Section 148 Notice for Failure to Satisfy Asset-Related Conditions under Section 149(1)(b) in Reopening of AY 2017-18 to 2019-20 Assessments

    Sohini Developers LLP Vs The ACIT

    (2026) TaxCorp(LJ) 38278 (ITAT-HYDERABAD) · Sections 148, 149(1)(b)

  2. Direct Tax ·ITAT Delhi · 05 Jul 2026
    Delhi ITAT Rebukes Revenue for Judicial Indiscipline and Upholds Article 8 Benefits under India-Ireland DTAA for Aircraft Leasing Companies

    Gilead Aviation Ireland 1 Limited Vs ACIT

    (2026) TaxCorp(LJ) 38277 (ITAT-DELHI)

  3. GST ·Madras High Court · 29 Jun 2026
    Madras High Court Upholds GST Recovery from Bank Account of Former Partner for Firm’s Tax Dues Under Section 79(1)(c)(i)

    VRAA and Co. vs Assistant Commissioner of GST and Central Excise Guindy division, chennai south

    (2026) TaxCorp(IDT) 12543 (HC-MADRAS)

  4. GST ·Madras High Court · 29 Jun 2026
    Madras High Court Nullifies GST Assessment Order for Granite Dealer Due to Non-Consideration of ITC Reversal in GSTR-9; Orders Fresh Adjudication

    Gowdappa Biddappa Sole Proprietor of Tvl Anand Granite Works Vs Assistant Commissioner (ST)(FAC)

    (2026) TaxCorp(IDT) 12542 (HC-MADRAS)

  5. GST ·Bombay High Court · 29 Jun 2026
    Bombay High Court Nullifies GST Demand Over Denial of Mandatory Personal Hearing under Section 75(4) of CGST Act in Airtech Services Case

    Mahalakshmi Airtech Services & Anr Vs Deputy Commissioner of State Tax, Nagpur and Anr

    (2026) TaxCorp(IDT) 12541 (HC-BOMBAY)

  6. GST ·Bombay High Court · 26 Jun 2026
    Bombay High Court Annuls Rs. 42.65 Crore GST Demand Against Amalgamated Entity Due to Defective Show Cause Notice Issued to Non-Existent Company

    Kanakia Spaces Realty Private Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 12540 (HC-BOMBAY)

  7. GST ·AAR · 26 Jun 2026
    Compensation for Transit Losses Not Taxable Under GST: Gujarat AAR Finds No Supply of Service in Damages Recovered from Transporters

    In the matter of Pon Pure Chemical India Pvt Ltd

    (2026) TaxCorp(IDT) 12539 (AAR)

  8. Direct Tax ·ITAT Mumbai · 29 Jun 2026
    Mumbai ITAT Rules Stamp Duty Value on Allotment Date to Apply for Section 56(2)(x) in Flat Purchase Despite Later Area Increase

    Bhagwatilal Bhimshankar Joshi Vs ITO

    (2026) TaxCorp(LJ) 38271 (ITAT-MUMBAI) · Section 56(2)(x)

  9. Direct Tax ·ITAT Mumbai · 29 Jun 2026
    ITAT Mumbai Quashes Section 69A Addition for Cash Deposits Linked to Regular Business Activity: Relief for Onion & Potato Commission Agent Facing Medical Hardship

    Somnath Janardan Waman Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38270 (ITAT-MUMBAI) · Sections 44AD, 69A

  10. Direct Tax ·ITAT Ahmedabad · 29 Jun 2026
    Ahmedabad ITAT Directs Allowance of Section 11 & 12 Deductions for Old Registered Trust After Prior Year’s Acceptance by Department

    Mota Gopnath Mahanj Ni Jagya Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38269 (ITAT-AHMEDABAD)

  11. Direct Tax ·ITAT Mumbai · 29 Jun 2026
    Mumbai ITAT Quashes Section 271AA Penalty on Posco Holdings Inc.; Restricts CIT(A) from Expanding Penalty Scope to Unexamined Transactions

    Posco Holdings Inc Vs DCIT

    (2026) TaxCorp(LJ) 38268 (ITAT-MUMBAI) · Section 271AA

  12. Direct Tax ·ITAT Ahmedabad · 29 Jun 2026
    Bank Credits in Disclosed Personal Account Cannot Be Deemed Undisclosed Turnover Without Concrete Evidence; Rejection of Books Under Section 145(3) Invalid in Absence of Specific Defects

    Pankaj Jhumarmal Bothra Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38267 (ITAT-AHMEDABAD)

  13. GST ·Bombay High Court · 04 May 2026
    Bombay High Court Bars Consolidation of Multiple Tax Periods in Single GST Show Cause Notice Under Section 74

    Techops Infrastructure Pvt. Ltd. .Vs. Additional Director DGGI, Nagpur Zonal Unit, Nagpur and another

    (2026) TaxCorp(IDT) 12538 (HC-BOMBAY)

  14. GST ·AP High Court · 04 May 2026
    Andhra Pradesh High Court Invalidates Composite GST Assessment Spanning Multiple Years, Orders Year-wise Proceedings

    Sri Ganesh Steels and Cements vs The Additional Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12537 (HC-AP)

  15. GST ·AAR · 04 May 2026
    Tamil Nadu AAR Rules: GST Payable on Non-Cash Incentives Where TDS is Deducted Under Section 194R—Paint Dealer’s Support Services to Manufacturer Recognized as Taxable Supply

    In the matter of Karthik & Co.

    (2026) TaxCorp(IDT) 12536 (AAR)

  16. GST ·Bombay High Court · 04 May 2026
    Bombay High Court Nullifies Deputy Commissioner’s Non-Speaking GST Refund Rejection in Zoetis Pharma R&D Services Case, Directs Fresh Adjudication

    Zoetis Pharmaceutical Research Pvt. Ltd. vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12535 (HC-BOMBAY)

  17. GST ·AAR · 04 May 2026
    Tamil Nadu AAAR Sets Aside Advance Ruling on Taxability of Non-Cash Dealer Incentives Due to Divergent Facts; Matter Remanded for Fresh Adjudication

    In the matter of Karthik & Co.

    (2026) TaxCorp(IDT) 12534 (AAR)

  18. GST ·Karnataka High Court · 25 Jun 2026
    Karnataka High Court Asserts Primacy of GST Statute: Contractual Reimbursement of Incremental GST Between Contractors and Employers, Not Tax Authorities

    Office Of Principal Commissioner Gst And Central Excise Vs R. Chandrashekar & Ors

    (2026) TaxCorp(IDT) 12533 (HC-KARNATAKA)

  19. GST ·Karnataka High Court · 25 Jun 2026
    Karnataka High Court Grants Assessee Fresh Opportunity in Ex Parte GST Adjudication After Procedural Lapse and Ignored Evidence

    K.K. Steel Traders v. Assistant Commissioner of Commercial Taxes & Ors.

    (2026) TaxCorp(IDT) 12532 (HC-KARNATAKA)

  20. GST ·AAR · 25 Jun 2026
    GST Exemption for Charitable Trust’s Government-Funded Training and Health Programmes Hinges on Valid Section 12AB Registration

    In the matter of Sanskar Foundation

    (2026) TaxCorp(IDT) 12531 (AAR)

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