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Landmark Rulings

All landmark rulings

21,138 rulings

  1. Direct Tax ·ITAT Bangalore · 01 May 2026
    ITAT Bangalore Rules Interest Paid on Capital Bond Funds to Prestige Group Is Tax Deductible from Related Interest Income

    Hutchinson & Co. (India) Pvt. Ltd Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38092 (ITAT-BANGALORE)

  2. Direct Tax ·ITAT Delhi · 01 May 2026
    Delhi ITAT Upholds Addition as Unexplained Investment: Denial of Section 10(38) Exemption on Bogus LTCG from CCL International Shares Amidst Fictitious Transactions

    Dinesh Kumar (HUF) Vs ITO

    (2026) TaxCorp(LJ) 38091 (ITAT-DELHI)

  3. Direct Tax ·ITAT Amritsar · 01 May 2026
    Retrospective Cancellation of Charitable Registration under Section 12AB(4) Declared Ultra Vires by Amritsar ITAT for AY 2015-16

    Open Door Welfare Society Vs The Pr.CIT

    (2026) TaxCorp(LJ) 38090 (ITAT-AMRITSAR) · Section 12AB(4)

  4. Direct Tax ·Delhi High Court · 05 May 2026
    Delhi High Court Rules Buy-Back of Own Shares Not Taxable as Deemed Profit Under Section 56(2)(x); Addition by AO Set Aside

    Globe Capital Market Ltd Vs PCIT

    (2026) TaxCorp(LJ) 38089 (HC-DELHI) · Section 56(2)(x)

  5. Direct Tax ·Delhi High Court · 05 May 2026
    Delhi High Court Declares CBDT Circular on Delay Condonation Applies Beyond Specific Assessment Years, Ensures Relief for Bonafide Taxpayers

    VRG Electronics Pvt Ltd Vs PCIT

    (2026) TaxCorp(LJ) 38088 (HC-DELHI)

  6. Direct Tax ·AP High Court · 05 May 2026
    Telangana High Court Strikes Down Revenue’s Reliance on DVO Valuation Without Rejecting Books: Section 142A Invocation Held Unjustified in Completed Assessments

    Legend Estates Pvt. Ltd Vs The Commissioner of Income Tax-IV

    (2026) TaxCorp(LJ) 38087 (HC-AP) · Section 142A

  7. Direct Tax ·ITAT Mumbai · 05 May 2026
    Mumbai ITAT Quashes Penalty on CA for Inadvertent Income Computation Errors; Recognizes Bona Fide Disclosure in Revised Return

    Gopalkrishna Narla Rao Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38086 (ITAT-MUMBAI) · Section 271(1)(c)

  8. Direct Tax ·ITAT Mumbai · 05 May 2026
    ITAT Mumbai Remands Matter to AO for Date Verification on Section 11(2) Accumulation; Denial of Exemption Over Minor Timing Differences Disallowed

    Shree Tardeo Jain Swetamber Murti Pujak Sangh Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38085 (ITAT-MUMBAI) · Section 11(2)

  9. Direct Tax ·ITAT Mumbai · 05 May 2026
    Mumbai ITAT Quashes Reassessment under Section 147: Holds Section 153C as Solely Applicable for Third-Party Search Material

    Zubin Paul Driver Vs ACIT

    (2026) TaxCorp(LJ) 38084 (ITAT-MUMBAI) · Section 147

  10. Direct Tax ·ITAT Mumbai · 15 May 2026
    Mumbai ITAT Recognizes Taxpayer’s Right to Section 115BAA Concessional Regime Despite Delay in Form 10-IC Filing Citing Substantive Compliance

    Electronfab Engineering Pvt Ltd Vs CPC/ITO

    (2026) TaxCorp(LJ) 38083 (ITAT-MUMBAI) · Section 115BAA

  11. Direct Tax ·ITAT Mumbai · 15 May 2026
    Mumbai ITAT Nullifies Reassessment Proceedings for Lack of Independent Enquiry and Improper Sanction under Section 151

    Mathew Julius Menezes Vs ITO

    (2026) TaxCorp(LJ) 38082 (ITAT-MUMBAI) · Section 151

  12. Direct Tax ·ITAT Bangalore · 15 May 2026
    ITAT Bangalore Rules Section 43B Inapplicable to Interest Payable on Members’ Deposits by Co-operative Society: Disallowance Deleted

    Kome Koravadi VIvidoddesha Sahakari Sangha Niyamitha Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38081 (ITAT-BANGALORE) · Section 43B

  13. GST ·AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Clarifies: Mere Cash Deposit in GST Ledger Not Equivalent to Tax Payment—Appropriation to Government Exchequer Essential

    Sona Enterprises vs The State of AP & Anr.

    (2026) TaxCorp(IDT) 12355 (HC-AP)

  14. GST ·Jharkhand High Court · 29 Apr 2026
    Jharkhand High Court Declines Writ on Delayed Adjudication, Directs Assessee to Exhaust Appellate Remedy Despite 5-Year Lag and Pre-Deposit Concerns

    Sujata Udit Builders Private Limited Vs. Chief Commissioner, Central Goods and Service Taxes and Central Excise & Ors.

    (2026) TaxCorp(IDT) 12354 (HC-JHARKHAND)

  15. GST ·GSTAT Delhi · 29 Apr 2026
    GSTAT Delhi Mandates Refund of Profiteered Amount Including GST in Shukhobrishti Project, Rejects Developer’s Defence of Development Agreement Pricing

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Bengal Shapoorji Housing Development Pvt. Ltd.

    (2026) TaxCorp(IDT) 12353 (GSTAT-Delhi)

  16. GST ·GSTAT Delhi · 29 Apr 2026
    GSTAT Delhi Affirms Profiteering by AMB Cinemas: Anti-Profiteering Mandate under GST Prevails over State Price Controls

    DG Anti Profiteering, Director General Of Anti-Profiteering, DGAP Vs. AMB Cinemas LLP, Hyderabad

    (2026) TaxCorp(IDT) 12352 (GSTAT-Delhi)

  17. GST ·Jharkhand High Court · 29 Apr 2026
    Jharkhand High Court Refuses Tata Steel’s Writ Petition Against Section 74 Order, Reinforces Need to Exhaust Statutory Remedies in GST Disputes

    Tata Steel Ltd Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12351 (HC-JHARKHAND)

  18. GST ·Delhi High Court · 29 Apr 2026
    Delhi High Court Affirms Writ Jurisdiction Limited to Inherent Lack of Jurisdiction; Upholds Adjudication Process in Exporter’s GST Refund Dispute

    Mahanadi Exporttek Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12350 (HC-DELHI)

  19. GST ·AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Quashes GST Demand on Affiliation and NOC Fees: Statutory Functions of Public Universities Held Not Taxable Services

    Jawaharlal Nehru Technological University Kakinada (JNTUK) vs Principal Commissioner of Central Tax

    (2026) TaxCorp(IDT) 12349 (HC-AP)

  20. Direct Tax ·Supreme Court · 15 May 2026
    Supreme Court Sets Aside High Court Orders Quashing Reassessment Notices: Remits Matters for Fresh Consideration in Light of Amended Competence of JAOs

    Tej Partap Singh Vs ITO

    (2026) TaxCorp(LJ) 38080 (SC)

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