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Landmark Rulings

All landmark rulings

21,215 rulings

  1. Direct Tax ·ITAT Mumbai · 01 Jul 2025
    Mumbai ITAT Confirms Allowability of ‘Downside on Sale of Flats’ as Business Expenditure: Transactions with Developer Held Genuine under Section 69C

    Scal Services Limited Vs ACIT

    (2025) TaxCorp(LJ) 36456 (ITAT-MUMBAI) · Section 69C

  2. Direct Tax ·ITAT Delhi · 01 Jul 2025
    Delhi ITAT Affirms Revenue Nature of Amritsar Project Loss Post-Compromise Deed, Allows Deduction in AY 2012-13

    Sourya Towers Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36455 (ITAT-DELHI)

  3. Direct Tax ·ITAT Pune · 01 Jul 2025
    Pune ITAT Nullifies Assessments for Four Years: Jurisdiction Flawed Where Seized Documents Only 'Pertained to' and Did Not 'Belong to' the Assessee Prior to 01.06.2015

    Four Pillar Communications Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36454 (ITAT-PUNE) · Section 153C

  4. GST ·Madras High Court · 28 Jun 2025
    Madras High Court Upholds Dismissal of Writ for Non-Compliance: Assessee’s Lapse in Responding to Notices Due to Staff Exit Deemed Insufficient Ground

    Smartsync Innovations Pvt. Ltd. vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11216 (HC-MADRAS)

  5. GST ·Madras High Court · 28 Jun 2025
    Madras High Court Directs Taxpayer to Exhaust Appellate Remedy in GST Rent Dispute: Assessee Must Appeal Assessment Order Before Seeking Judicial Intervention

    Eximio Services and Solutions Pvt. Ltd. vs. The Superintendent of GST & Central Excise

    (2025) TaxCorp(IDT) 11215 (HC-MADRAS)

  6. GST ·Uttarakhand High Court · 28 Jun 2025
    Uttarakhand High Court Sets Aside Summary Confiscation Under CGST Act for Denial of Proper Opportunity to Assessee; Orders Fresh Proceedings

    Gajanand Granite vs. Office of State Tax Officer

    (2025) TaxCorp(IDT) 11214 (HC-UTTARAKHAND)

  7. GST ·Rajasthan High Court · 28 Jun 2025
    Rajasthan High Court Grants Conditional Bail in ₹8.75 Crore GST Evasion Case, Citing Prolonged Detention and Documentary Evidence

    Ankur Agrawal vs UOI & ors.

    (2025) TaxCorp(IDT) 11213 (HC-RAJASTHAN)

  8. GST ·Gujarat High Court · 28 Jun 2025
    Gujarat High Court Quashes GST Proceedings Under Rule 96(10) Following Precedent in Addwrap Packaging Case

    Shiva Pharmachem Ltd. & Anr Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11212 (HC-GUJARAT)

  9. Direct Tax ·ITAT Mumbai · 30 Jun 2025
    Mumbai ITAT Rules Addition under Section 68 Unjustified for LLP Conversion: No Unexplained Credit Attributable to Assessee

    NICAF LLP Vs ITO

    (2025) TaxCorp(LJ) 36453 (ITAT-MUMBAI) · Section 68

  10. Direct Tax ·ITAT Bangalore · 30 Jun 2025
    Bangalore ITAT Clarifies Limits of Section 80G Approval: Genuine Charitable Activity Sufficient, Surplus Utilisation Not a Ground for Rejection

    Academy of Liberal Education Regd Vs CIT(Exemptions)

    (2025) TaxCorp(LJ) 36452 (ITAT-BANGALORE) · Section 80G(5)

  11. Direct Tax ·Madras High Court · 30 Jun 2025
    Madras High Court Confirms ITAT’s Deletion of Section 68 Addition: Revenue Records and Documentary Evidence Prove Agricultural Nature of Land

    Pandit Vettrivel Vs The Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36451 (HC-MADRAS)

  12. Direct Tax ·Gujarat High Court · 30 Jun 2025
    Gujarat High Court Invalidates Reassessment for AY 2013-14: Absence of Tangible Material and Lack of Jurisdiction on Alleged Bogus Sub-Contracting and Agricultural Land Sale

    Ashok Kumar Premchandbhai Patel Vs DCIT

    (2025) TaxCorp(LJ) 36450 (HC-GUJARAT)

  13. Direct Tax ·Karnataka High Court · 01 Jul 2025
    Karnataka High Court Invalidates Assessment Order Passed After Statutory Limitation Under Section 144C(13): AO’s Delay Renders Order Void

    Himalaya Drug Company Vs The DCIT

    (2025) TaxCorp(LJ) 36449 (HC-KARNATKATA) · Section 144C(13)

  14. GST ·AAR · 27 Jun 2025
    Tamil Nadu AAR Rules FTWZ Imports Not a ‘Supply’; No Separate State GST Registration Required for Telangana Importer Under Amended Schedule III of CGST Act

    In the matter of West Pharmaceutical Packaging India Pvt Ltd.

    (2025) TaxCorp(IDT) 11211 (AAR)

  15. GST ·AAR · 27 Jun 2025
    Tamil Nadu AAAR Denies GST Exemption for Direct School Bus Services Provided to Students and Staff, Citing Absence of Educational Institution as Recipient

    In the matter of Tvl. Batcha Noorjahan

    (2025) TaxCorp(IDT) 11210 (AAR)

  16. GST ·Patna High Court · 27 Jun 2025
    Patna High Court Reinstates GST Registration, Citing Procedural Lapses and Violation of Natural Justice under Article 19

    Medicana v/s Union of India and Others

    (2025) TaxCorp(IDT) 11209 (HC-PATNA)

  17. Direct Tax ·Chhattisgarh High Court · 30 Jun 2025
    Chhattisgarh High Court Confirms ITAT’s Quashing of Section 263 Revision: No Error or Prejudice in AO’s Order on Deductions under Sections 80IA(4) & 80G

    Vimla Infrastructure (India) Pvt. Ltd Vs PCIT

    (2025) TaxCorp(LJ) 36448 (HC-CHHATTISGARH)

  18. Direct Tax ·Madras High Court · 01 Jul 2025
    Madras High Court Upholds Reassessment Proceedings: No Interference Warranted Where Tangible Material Exists

    Indian Syntans Investments Pvt. Ltd Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36447 (HC-MADRAS)

  19. Direct Tax ·Madras High Court · 02 Jul 2025
    Madras High Court Sets Aside CIT(A) Order, Condones 7-Month Delay in Appeal Owing to Communication Lapse via Outdated Auditor Email

    Lakshmanan Murugaraj Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36446 (HC-MADRAS)

  20. Direct Tax ·ITAT Visakhapatnam · 02 Jul 2025
    Visakhapatnam ITAT Invalidates Assessment for Want of Proper 153D Approval, Finds JCIT’s Approval Mechanical and Void Ab Initio

    Bathina Kumara Swamy Reddy Vs DCIT

    (2025) TaxCorp(LJ) 36445 (ITAT-VISAKHAPATNAM) · Section 153D

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