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Landmark Rulings

All landmark rulings

21,138 rulings

  1. GST ·Karnataka High Court · 06 May 2026
    Karnataka High Court Quashes Assessment Order Passed by Auditing Officer, Emphasizes Jurisdictional Challenge Must Precede Merits

    Sumukha Ventures vs The Joint Commissioner Of Commercial Taxes & Ors

    (2026) TaxCorp(IDT) 12375 (HC-KARNATAKA)

  2. GST ·AAR · 04 May 2026
    GST Exemption Denied: Andhra Pradesh AAAR Affirms R&D Services by Sub-Nodal Agencies as Taxable Supplies Where Grant-in-Aid is Consideration

    In the matter of Laila Nutra Private Limited

    (2026) TaxCorp(IDT) 12374 (AAR)

  3. Direct Tax ·ITAT Mumbai · 12 May 2026
    Mumbai ITAT Upholds Deduction u/s 54F on Genuine Property Purchase; Rejects AO’s Suspicion of Tax Evasion in Absence of Concrete Evidence

    Nidhi Siddharth Kejriwal Vs Dy. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38112 (ITAT-MUMBAI) · Section 54F

  4. Direct Tax ·ITAT Hyderabad · 12 May 2026
    Hyderabad ITAT Orders Immediate Release of Bank Account Over Unserved Notice; Reiterates Mandatory Service Requirement under Section 226(3)(iii)

    Surya Prakash Kacham Vs The DCIT

    (2026) TaxCorp(LJ) 38111 (ITAT-HYDERABAD)

  5. Direct Tax ·ITAT Mumbai · 12 May 2026
    Mumbai ITAT Restricts CIT(A)'s Enhancement Powers; Disallows Addition on Security Deposit as Business Income

    Skyline Greathills Vs DCIT

    (2026) TaxCorp(LJ) 38110 (ITAT-MUMBAI) · Sections 263, 147, 154

  6. Direct Tax ·ITAT Lucknow · 12 May 2026
    ITAT Annuls Addition under Section 50C for AO’s Failure to Seek DVO Valuation Despite Assessee’s Objection to Stamp Duty Value

    Vijay Pal Singh Vs Assessment Unit, NFAC

    (2026) TaxCorp(LJ) 38109 (ITAT-LUCKNOW) · Section 50C

  7. Direct Tax ·ITAT Mumbai · 12 May 2026
    Mumbai ITAT Confirms Franchise Fee Paid to BCCI by IPL Team as Allowable Revenue Expenditure, Rejects Revenue's Capital Nature Argument

    Indiawin Sports Private Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38108 (ITAT-MUMBAI)

  8. GST ·AAR · 05 May 2026
    AAR Tamil Nadu Determines 5% GST Without ITC for Event-Based Food Supply and Outdoor Catering, Regardless of On-Site Service Component

    In the matter of Friends Catering CBE

    (2026) TaxCorp(IDT) 12373 (AAR)

  9. GST ·AAR · 05 May 2026
    Tamil Nadu AAR Declares Rooftop Solar Energy Supply Under PPA as GST-Exempt Supply of Goods, Removes Registration Requirement in Both Supplier and Recipient States

    In the matter of Evolve Green Power Private Limited

    (2026) TaxCorp(IDT) 12372 (AAR)

  10. GST ·AAR · 05 May 2026
    AAR Tamil Nadu Rules Employee Transport Cost Sharing by Renault Nissan Not a ‘Supply’ Under GST: No Tax on Nominal Salary Deductions

    In the matter of Renault Nissan Technology & Business Centre India Private Limited

    (2026) TaxCorp(IDT) 12371 (AAR)

  11. GST ·AP High Court · 05 May 2026
    Andhra Pradesh High Court Affirms Applicability of 70:30 GST Valuation for Solar EPC Contracts Despite Separate Invoicing

    Tata Power Renewable Energies Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12370 (HC-AP)

  12. GST ·AAR · 05 May 2026
    Tamil Nadu AAR Classifies Fan Drive Assembly as Fluid Coupling Under HSN 8483.60, Attracting 18% GST

    In the matter of BorgWarner Cooling Systems (India) Private Limited

    (2026) TaxCorp(IDT) 12369 (AAR)

  13. Direct Tax ·ITAT Jodhpur · 12 May 2026
    Jodhpur ITAT Declares Assessment Without Prior Approval Post-Search as Void; Reassessment Must Follow Section 147 for AY 2022-23

    Miraj Products Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 38107 (ITAT-JODHPUR) · Sections 143(3), 147

  14. Direct Tax ·ITAT Bangalore · 12 May 2026
    Assessee Deemed in Default under Section 201(1) for Year-End Provision TDS Lapse, Relief Permitted on Vendor Tax Compliance

    Artha Real Estate Corporation Limited Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38106 (ITAT-BANGALORE) · Sections 194J, 201(1)

  15. Direct Tax ·ITAT Delhi · 12 May 2026
    Delhi ITAT Clarifies FMV Valuation Date for Shares Allotted Upon CCD Conversion: Relies on Balance Sheet as on March 31, 2016, for Section 56(2)(viib) Compliance

    Eduwizards Infosolutions Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38105 (ITAT-DELHI) · Section 56(2)(viib)

  16. Direct Tax ·ITAT Chennai · 16 May 2026
    Chennai ITAT Quashes Rs. 2.52 Crore Addition under Section 68 for SBN Deposits, Cites Double Taxation and Satisfactory Evidence of Trade Receipts

    Sri Rajeswari Fire Works Vs The ACIT

    (2026) TaxCorp(LJ) 38104 (ITAT-CHENNAI)

  17. Direct Tax ·Delhi High Court · 15 May 2026
    Delhi High Court Nullifies Assessment Based on ‘Kachchi Parchi’ for Denial of Effective Cross-Examination Opportunity; Orders Fresh Proceedings

    Baleshwar Sharma Vs DCIT

    (2026) TaxCorp(LJ) 38103 (HC-DELHI)

  18. GST ·P&H High Court · 02 May 2026
    Punjab & Haryana High Court Nullifies ₹4.03 Crore GST Penalty for Breach of Natural Justice and Statutory Mandate: No Prior Notice Issued

    Ankur Kampani vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12368 (HC-P&H)

  19. GST ·Delhi High Court · 01 May 2026
    Bombay High Court Restores GST Registration Despite Delay, Asserting Substantive Right to Business Prevails Over Procedural Limitation

    Atul Dnyaneshwar Harale vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12367 (HC-DELHI)

  20. GST ·GSTAT Delhi · 01 May 2026
    GSTAT Delhi Orders Fresh DGAP Probe into LDA’s ITC Reversal on Unsold Units Amid Profiteering Allegations

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Lucknow Development Authority

    (2026) TaxCorp(IDT) 12366 (GSTAT-Delhi)

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