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Landmark Rulings

All landmark rulings

21,138 rulings

  1. GST ·GSTAT Delhi · 05 Jun 2026
    Delhi GSTAT Orders Vasavi and GP Infra LLP to Refund Profiteered ITC Benefit and GST to Homebuyers with 18% Interest; Compliance with Section 171 and Rule 133(3)(b) of CGST Rules Mandated

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Vasavi and GP Infra LLP

    (2026) TaxCorp(IDT) 12419 (GSTAT-Delhi)

  2. GST ·GSTAT Delhi · 05 Jun 2026
    GSTAT Delhi Orders Fresh Probe into Laureate Buildwell’s Alleged Profiteering of ₹5.95 Crore; Emphasizes Proper ITC Comparison Pre- and Post-GST

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Laureate Buildwell Pvt. Ltd.

    (2026) TaxCorp(IDT) 12418 (GSTAT-Delhi)

  3. Direct Tax ·Madras High Court · 06 Jun 2026
    Madras High Court Rules Vedanta’s Remittance to Non-Resident Parent Taxable, Disallows ‘Reimbursement’ Claim Due to Lack of Expense Break-up

    Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38171 (HC-MADRAS)

  4. Direct Tax ·ITAT Delhi · 06 Jun 2026
    Delhi ITAT Upholds Addition of Rs. 1.34 Crore as Unexplained Cash Deposits During Demonetization: Assessee’s Failure to Substantiate Sales Proved Fatal

    Garima Leather Exports Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38170 (ITAT-DELHI) · Section 69A

  5. Direct Tax ·ITAT Delhi · 06 Jun 2026
    Delhi ITAT Cancels Time-Barred BMA Assessment as TOLA Extension Held Inapplicable; Order Passed Beyond Statutory Limitation

    Bindu Todi Vs DDIT(Inv) 1

    (2026) TaxCorp(LJ) 38169 (ITAT-DELHI) · Section 10(3)

  6. Direct Tax ·ITAT Mumbai · 06 Jun 2026
    Mumbai ITAT Affirms: Fair Market Value of Surrendered Tenancy Rights Constitutes Cost of Acquisition for Redevelopment Flats

    Sarjit Ghanshyam Desai Vs Income Tax Officer,

    (2026) TaxCorp(LJ) 38168 (ITAT-MUMBAI)

  7. Direct Tax ·ITAT Delhi · 06 Jun 2026
    Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Oyo Hotels—Share Issuance to Existing Shareholders with RBI-Valued Pricing Not Taxable as Unaccounted Money

    OYO Hotels And Homes Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38167 (ITAT-DELHI)

  8. GST ·Karnataka High Court · 04 Jun 2026
    Karnataka High Court Quashes ₹20 Cr GST Demand on Biocon Over GSTR-2A Mismatch Due to Systemic Limitations for Imports and SEZ Supplies in FY 2018-19

    Biocon Limited v. State of Karnataka

    (2026) TaxCorp(IDT) 12417 (HC-KARNATAKA)

  9. GST ·Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside GST Ex-Parte Assessment Order for AY 2021-22 Due to Inadequate Opportunity, Directs De Novo Proceedings from Show Cause Notice Stage

    Leadingly Trading LLP Vs Deputy Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12416 (HC-KARNATAKA)

  10. GST ·Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside Appellate Authority’s Order for Non-Reasoned Rejection of Delay Condonation in GST Appeal

    Nadagouda Roadlines Pvt. Ltd. Vs. Office of the Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12415 (HC-KARNATAKA)

  11. GST ·Allahabad High Court · 04 Jun 2026
    Allahabad High Court Grants Bail in Alleged Rs. 45.84 Crore GST ITC Fraud; Emphasizes Personal Liberty, Speedy Trial, and Evidentiary Safeguards

    Shakib Qureshi Vs Anti Evasion CGST & Ors

    (2026) TaxCorp(IDT) 12414 (HC-ALLAHABAD)

  12. GST ·AAR · 04 Jun 2026
    Haryana AAAR Affirms Manpower and Marketing Support as ‘Intermediary Services’ – Denies Export Status and ITC Refund on Services Facilitating Supply to Indian Client

    In the matter of Maithani Enterprises

    (2026) TaxCorp(IDT) 12413 (AAR)

  13. GST ·Bombay High Court · 04 Jun 2026
    Bombay High Court Declares GST Registration Cancellation Void Due to Violation of Natural Justice; Orders Fresh Adjudication Post Personal Hearing

    Skva Rubber Solution Private Limited vs Union of India thr the Secretary and Ors

    (2026) TaxCorp(IDT) 12412 (HC-BOMBAY)

  14. Direct Tax ·ITAT Chennai · 05 Jun 2026
    Chennai ITAT Confirms PCIT’s Revisional Powers under Section 263 in Shriram Finance Excess Deduction Case: Failure to Examine Deduction u/s 36(1)(vii) Held Prejudicial to Revenue

    Shriram Finance Ltd., [Formerly known as Shriram Transport Finance Company Limited] Vs Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38166 (ITAT-CHENNAI) · Section 263

  15. Direct Tax ·ITAT Raipur · 05 Jun 2026
    Raipur ITAT Denies Section 10(23C)(iiiab) Exemption to Assessee for Not Meeting ‘Wholly or Substantially Financed’ Criterion as per Rule 2BBB

    Hidayatullah National Law University HNLU Campus Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38165 (ITAT-RAIPUR) · Section 10(23C)(iiiab)

  16. Direct Tax ·ITAT Mumbai · 05 Jun 2026
    Mumbai ITAT Upholds Assessee’s Right to Foreign Tax Credit for French Rental Income, Rejects Procedural Barriers

    Jean Christophe Pierre Andre Letellier Vs Assessing Officer, Nationale Assessment Centre

    (2026) TaxCorp(LJ) 38164 (ITAT-MUMBAI)

  17. Direct Tax ·ITAT Delhi · 05 Jun 2026
    Delhi ITAT Rules GST/Excise Subsidy under J&K Industrial Policy as Capital Receipt, Not Taxable for AY 2020-21

    Jakson Limited Vs Joint Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38163 (ITAT-DELHI)

  18. Direct Tax ·ITAT Mumbai · 05 Jun 2026
    Mumbai ITAT Upholds Denial of Regularization of Provisional Registration to Trust for Absence of Irrevocability and Dissolution Clause; Misrepresentation in Form 10AB Treated as Specified Violation under Section 12AB(4)

    Ramanlal Shah (Pradipkumar & CO.) Religious Trust Vs CIT

    (2026) TaxCorp(LJ) 38162 (ITAT-MUMBAI) · Section 12AB(4)

  19. Direct Tax ·ITAT Mumbai · 05 Jun 2026
    Mumbai ITAT Quashes Addition for Alleged On-Money Payment in Flat Purchase: Orders De Novo Assessment for Denial of Cross-Examination and Lack of Corroborative Evidence

    Mayuri Hitendra Shah Vs Assessing Officer, Income Tax Office

    (2026) TaxCorp(LJ) 38161 (ITAT-MUMBAI)

  20. Direct Tax ·ITAT Mumbai · 05 Jun 2026
    Mumbai ITAT Clarifies Section 80P Deduction Eligibility for Cooperative Societies: Interest from Bank Deposits May Qualify Based on Business Nexus

    New Satara Zilla Nagrik Multistate Multipurpose Cooperative Society Ltd Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38160 (ITAT-MUMBAI) · Section 80P

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