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Landmark Rulings

All landmark rulings

21,138 rulings

  1. Direct Tax ·ITAT Bangalore · 29 Apr 2026
    ITAT Bangalore Rules Appeal Infructuous Post-Voluntary Liquidation; Delay in Filing Condoned Due to Improper Service of Order and Lack of Enforceable Tax Liability

    Fibertex Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38064 (ITAT-BANGALORE)

  2. Direct Tax ·ITAT Mumbai · 29 Apr 2026
    Mumbai ITAT Rules Promotional and Administrative Expenditures are Revenue in Nature for Real Estate Developers Using Project Completion Method

    Samira Realty Projects Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 38063 (ITAT-MUMBAI) · Section 37(1)

  3. Direct Tax ·ITAT Mumbai · 29 Apr 2026
    Mumbai ITAT Accepts 639-Day Delay in CIT(A) Appeal Due to Faulty Email Service and Genuine Medical Hardship of Senior Citizen Assessee

    Sunanda Vasant Pai Vs ITO

    (2026) TaxCorp(LJ) 38062 (ITAT-MUMBAI)

  4. Direct Tax ·ITAT Mumbai · 29 Apr 2026
    Mumbai ITAT Quashes Section 68 Addition on Alleged Unexplained Agricultural Income—Affirms Exemption Under Section 10(1) Based on Documentary Evidence and Consistent Past Acceptance

    Vithoba Holiday Resort Pvt. Ltd Vs ITO

    (2026) TaxCorp(LJ) 38061 (ITAT-MUMBAI) · Section 68

  5. Direct Tax ·ITAT Mumbai · 29 Apr 2026
    Mumbai ITAT Affirms Limited Scope of Section 254(2): Dismisses Miscellaneous Application Seeking Review of Jurisdictional Issue in Absence of Apparent Error

    Vipul Bansal Vs ITO

    (2026) TaxCorp(LJ) 38060 (ITAT-MUMBAI) · Section 254(2)

  6. Direct Tax ·Bombay High Court · 29 Apr 2026
    Bombay High Court Invalidates Assessment Notices Under Sections 143(2) and 142(1) Issued to Amalgamated Entity, Citing Section 170A(2)(a) Protection

    Technoforce Solutions (I) Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38059 (HC-BOMBAY)

  7. Direct Tax ·AP High Court · 29 Apr 2026
    Telangana High Court Rules Co-operative Society’s Bank Interest Income Deductible under Section 80P(2)(a)(i): Surplus Funds from Member Credit Activities at Core of Decision

    The Ismailia Co-operative Credit Society Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38058 (HC-AP) · Section 80P(2)(a)(i)

  8. Direct Tax ·ITAT Chennai · 29 Apr 2026
    Chennai ITAT Upholds Charitable Status for Skill-Based Educational Entity; Section 2(15) Proviso Not Attracted Despite Fee Receipts

    ICT Academy of Tamil Nadu Vs DCIT

    (2026) TaxCorp(LJ) 38057 (ITAT-CHENNAI) · Section 2(15)

  9. Direct Tax ·ITAT Mumbai · 19 May 2026
    Mumbai ITAT Affirms Interest on Borrowed Funds for Land Acquisition as Allowable Business Expenditure for Real Estate Developer; Deletes Rs. 79.42 Lakhs Addition

    Welkin Developers Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38056 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Mumbai · 19 May 2026
    Mumbai ITAT Rules Trade Incentive and Brand Promotion Costs as Revenue Expenditure for P&G Home Products Ltd.; Quashes Disallowance of Rs. 6.66 Crores

    Procter & Gamble Home Products Ltd Vs Addl. CIT

    (2026) TaxCorp(LJ) 38055 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Ahmedabad · 19 May 2026
    Ahmedabad ITAT Validates 2% Commission Addition on MCX Broker for Deliberate Client Code Modification Aimed at Profit Shifting

    Javerilal Oswal Commodities Pvt. Ltd Vs The ITO

    (2026) TaxCorp(LJ) 38054 (ITAT-AHMEDABAD)

  12. Direct Tax ·ITAT Delhi · 19 May 2026
    Delhi ITAT Upholds Taxation of Contractual Receipts Reflected in 26AS: Cash Basis Inferred, Absence of Litigation Cited

    Virgo Softech Limited Vs DCIT

    (2026) TaxCorp(LJ) 38053 (ITAT-DELHI)

  13. Direct Tax ·ITAT Chennai · 19 May 2026
    Chennai ITAT Quashes Assessment Based on Invalid DVO Reference Under Section 142A in Capital Gains Matter; Asserts Reference Must Be Under Section 55A

    Renee Josephine Jaganathan Vs The ITO

    (2026) TaxCorp(LJ) 38052 (ITAT-CHENNAI) · Sections 55A, 142A

  14. Direct Tax ·ITAT Delhi · 19 May 2026
    Delhi ITAT Rules: No Addition for Jewellery Found During Search Where Total Family Holdings Exceed Discovery, Section 69A Not Invoked

    Nitin Passi Vs DCIT

    (2026) TaxCorp(LJ) 38051 (ITAT-DELHI) · Section 69A

  15. Direct Tax ·ITAT Delhi · 19 May 2026
    Delhi ITAT Orders Fresh Adjudication: Assessee’s Plea of Old Age Accepted, Black Money Act Applicability Upheld for Non-Disclosure of Foreign Assets

    Atanu Banerjee Vs DDIT

    (2026) TaxCorp(LJ) 38050 (ITAT-DELHI)

  16. Direct Tax ·ITAT Bangalore · 19 May 2026
    Bangalore ITAT Rules No Transfer Under Section 2(47) on Unsettled JDA Due to Partition Decree; LTCG Addition Set Aside

    Bileshivale Muddanna Govardhana Murthy Vs The Dy.Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38049 (ITAT-BANGALORE)

  17. Direct Tax ·ITAT Bangalore · 19 May 2026
    ITAT Bangalore Quashes Section 69 Addition: Agricultural Income Cash Deposits Found Duly Recorded and Explained, Revenue’s Onus Not Discharged

    Sakalaspur Veerappiiah Rudrappa Coffee Planter Harakanahally Estate Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38048 (ITAT-BANGALORE) · Section 69

  18. Direct Tax ·ITAT Mumbai · 19 May 2026
    Mumbai ITAT Rules Legal Advisory Fees by Linklaters Singapore Not FTS under India-Singapore DTAA; No ‘Make Available’ of Technical Knowledge

    Linklaters Singapore Pte. Ltd Vs Assistant Commissioner of Income tax

    (2026) TaxCorp(LJ) 38047 (ITAT-MUMBAI)

  19. GST ·Bombay High Court · 27 Apr 2026
    Bombay High Court Upholds Right to File Second GST Refund Application for Omitted Invoices; Rejection Based on Technicality Set Aside

    Valmet Flow Control Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12342 (HC-BOMBAY)

  20. GST ·Uttarakhand High Court · 27 Apr 2026
    Uttarakhand High Court Invalidates GST Assessment Order for Breach of Natural Justice: Absence of Prior Hearing Date Notification Proves Fatal

    Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner & Anr.

    (2026) TaxCorp(IDT) 12341 (HC-UTTARAKHAND)

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