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Landmark Rulings

All landmark rulings

21,155 rulings

  1. GST ·Bombay High Court · 18 Mar 2026
    Bombay High Court Rules: No IGST Liability on Importers for Ocean Freight in CIF Contracts—Separate Levy Held Ultra Vires

    Firmenich Aromatics Production India Pvt. Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12196 (HC-BOMBAY)

  2. GST ·P&H High Court · 18 Mar 2026
    Punjab & Haryana High Court Orders Release on Bail in ₹27.35 Crore GST Input Tax Credit Fraud, Citing Prolonged Custody and Documentary-Based Case

    King Raj vs Director General of GST Intelligence Chandigarh and another

    (2026) TaxCorp(IDT) 12195 (HC-P&H)

  3. GST ·Bombay High Court · 18 Mar 2026
    Bombay High Court Nullifies GST Demand on Assignment of Leasehold Rights in MIDC Plot, Citing Absence of Service Supply in Course of Business

    Hindustan Equipment Craft Vs Assistant Commissioner of State Tax

    (2026) TaxCorp(IDT) 12194 (HC-BOMBAY)

  4. GST ·Bombay High Court · 18 Mar 2026
    Bombay High Court Invalidates Consolidated SCNs Under Section 74 for Multiple Years; Orders Fresh Year-Wise Notices Absent Composite Fraud Allegation

    Aasawa Brothers Corporate Avenue & Ors. Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12193 (HC-BOMBAY)

  5. GST ·Bombay High Court · 18 Mar 2026
    Bombay High Court Bars Consolidated GST SCNs for Multiple Years, Reiterates Year-wise Limitation Under Section 74

    Bhawana Steel Traders Vs. Joint Director, DGGI, Nagpur and anr.

    (2026) TaxCorp(IDT) 12192 (HC-BOMBAY)

  6. GST ·Gujarat High Court · 18 Mar 2026
    Gujarat High Court Upholds Confiscation Proceedings under Section 130 CGST Act, 2017: Dismisses Petition for Lack of Locus and Prematurity in MOV-10 Challenge

    Nitin Hiralal Jain Vs State Tax Officer (2) Mobile Squad , Enf 7 , Surat & Anr

    (2026) TaxCorp(IDT) 12191 (HC-GUJARAT)

  7. Direct Tax ·Bombay High Court · 20 Mar 2026
    Bombay High Court Mandates Income Tax Authorities Not to Deny Section 12AB Registration to Charitable Trusts for Absence of Irrevocability Clause

    The Chamber of Tax Consultants Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37842 (HC-BOMBAY) · Section 12AB

  8. Direct Tax ·Bombay High Court · 20 Mar 2026
    Bombay High Court Rules Assessment Order Time-Barred; Rejects Revenue’s Plea for Extended Limitation in Absence of Specific Findings or Directions

    S.V.S. Securities Ltd Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37841 (HC-BOMBAY) · Section 153(6)(i)

  9. Direct Tax ·ITAT Chennai · 20 Mar 2026
    Chennai ITAT Upholds Addition of Income Declared but Not Paid under IDS; Disallows Section 115BBE Rate Following Jurisdictional High Court Ruling

    Shanmuga Sundaram Govindaraj Vs DCIT

    (2026) TaxCorp(LJ) 37840 (ITAT-CHENNAI)

  10. Direct Tax ·ITAT Mumbai · 20 Mar 2026
    Mumbai ITAT Orders Fresh Verification on Section 68 Addition Due to Alleged Misuse of PAN by Namesake; AO Directed to Consider Police Inquiry Report Before Making Addition

    Mitesh Suresh Shah Vs ITO

    (2026) TaxCorp(LJ) 37839 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Mumbai · 20 Mar 2026
    Mumbai ITAT Sets Aside Tax Addition Owing to Breach of Natural Justice: No Cross-Examination of Third Party Statement in ‘On Money’ Allegation

    Bhagawati M Jain Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37838 (ITAT-MUMBAI)

  12. Direct Tax ·ITAT Hyderabad · 20 Mar 2026
    Hyderabad ITAT: No Addition Under Section 56(2)(vii)(b) Where Consideration Paid Before 1 April 2013 and Property Treated as Stock-in-Trade

    Mahmood Hussain Syed Vs The Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37837 (ITAT-HYDERABAD) · Section 56(2)(vii)(b)

  13. Direct Tax ·ITAT Ahmedabad · 20 Mar 2026
    Ahmedabad ITAT Quashes Reassessment: Assessee Entitled to Section 54F Deduction for Under-Construction Villa Paid Prior to Return Filing

    Romaben Keyur Thakore Legal heir of Late Anandiben Jitendrabhai Shah Vs The DCIT

    (2026) TaxCorp(LJ) 37836 (ITAT-AHMEDABAD) · Section 54F

  14. GST ·AAR · 17 Mar 2026
    Rajasthan AAR Confirms 5% GST on Hard Rubber Rings Solely for Sprinkler/Drip Irrigation under Heading 8424; General-Purpose Rings Excluded

    In the matter of Arti Pitaliya

    (2026) TaxCorp(IDT) 12188 (AAR)

  15. GST ·AAR · 17 Mar 2026
    Rajasthan AAR: GST Concession for Compostable Carry Bags Hinges on Biodegradability Proof, Classification under HSN 3923 Upheld

    In the matter of Pradeep Verma

    (2026) TaxCorp(IDT) 12187 (AAR)

  16. GST ·AAR · 17 Mar 2026
    Chhattisgarh AAR Clarifies GST Rates: Laundry Soaps Attract 18% GST as ‘Other Soaps’, Toilet Soaps with Higher TFM Get 5% GST

    In the matter of Tarwani Soap Industries

    (2026) TaxCorp(IDT) 12186 (AAR)

  17. GST ·Karnataka High Court · 17 Mar 2026
    Karnataka High Court Denies 0.1% GST Concession for Indirect Supplies to Merchant Exporters Under Notification 41/2017 – Strict Compliance with Direct Supply Conditions Upheld

    Time Technoplast Ltd. vs UOI & ors

    (2026) TaxCorp(IDT) 12185 (HC-KARNATAKA)

  18. Direct Tax ·Bombay High Court · 18 Mar 2026
    Bombay High Court Upholds ITAT: Developer Status Confirmed for Infrastructure Deduction under Section 80-IA(4); Ownership Not Prerequisite

    Patel Engg. Ltd Vs The Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37835 (HC-BOMBAY)

  19. Direct Tax ·ITAT Mumbai · 18 Mar 2026
    Mumbai ITAT Sets Aside CIT(A) Order for Lack of Show Cause on Salary Taxability; Mandates Verification on DTAA and TDS Claims

    Mrigesh Gaurav Vs ITO

    (2026) TaxCorp(LJ) 37834 (ITAT-MUMBAI) · Section 251(2)

  20. Direct Tax ·ITAT Mumbai · 18 Mar 2026
    Mumbai ITAT Orders Fresh Inquiry into Shilpa Shetty’s ₹12.54 Crore Gift Transaction, Citing Insufficient Evidence under Section 68

    Shilpa Shetty Kundra Vs DCIT

    (2026) TaxCorp(LJ) 37833 (ITAT-MUMBAI)

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