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Landmark Rulings

All landmark rulings

21,155 rulings

  1. Direct Tax ·ITAT Mumbai · 12 Mar 2026
    Mumbai ITAT Confirms Exemption on Flat Received for Surrender of Genuine Tenancy Rights; Rejects Section 56(2)(x) Addition

    Varun Jaisingh Asher Vs ITO

    (2026) TaxCorp(LJ) 37791 (ITAT-MUMBAI) · Section 56(2)(x)

  2. Direct Tax ·ITAT Chennai · 12 Mar 2026
    Chennai ITAT Nullifies Reassessment for AY 2010-11: Finds Evidence of Ante-Dated Section 148 Notice and Tampering of Issue Register

    Gurusamy Suseela Vs The ITO

    (2026) TaxCorp(LJ) 37790 (ITAT-CHENNAI)

  3. Direct Tax ·Rajasthan High Court · 12 Mar 2026
    Rajasthan High Court Invalidates Time-Barred Assessment under Section 153A Initiated Without Incriminating Evidence or Proper Search

    B & B Mercantile Pvt. Ltd Vs Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37789 (HC-RAJASTHAN)

  4. GST ·AAR · 09 Mar 2026
    Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards

    In the matter of Vegan Wood Pvt Ltd

    (2026) TaxCorp(IDT) 12163 (AAR)

  5. GST ·Allahabad High Court · 09 Mar 2026
    Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

    Anand and Anand (Law Firm) v. The Principal Commissioner Central Goods & Services Tax And 2 Others

    (2026) TaxCorp(IDT) 12162 (HC-ALLAHABAD)

  6. GST ·AAR · 09 Mar 2026
    Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents

    In the matter of Vegan Wood Private Limited

    (2026) TaxCorp(IDT) 12161 (AAR)

  7. GST ·AAR · 09 Mar 2026
    Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable

    In the matter of The Singareni Collieries Company Limited

    (2026) TaxCorp(IDT) 12160 (AAR)

  8. GST ·Bombay High Court · 09 Mar 2026
    Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

    Imagicaaworld Entertainment Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12159 (HC-BOMBAY)

  9. Direct Tax ·ITAT Mumbai · 10 Mar 2026
    ITAT Bangalore Allows Set-Off of Past Charitable Deficits Against Current Year Income for AY 2017-18, Citing Prospective Nature of Finance Act, 2021 Amendment

    Chitradurga Zilla Reddy Jana Sangha (R) Vs ITO

    (2026) TaxCorp(LJ) 37788 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Mumbai · 10 Mar 2026
    Mumbai ITAT Upholds AO’s 148 Jurisdiction Where No Original Return Filed in Property Purchase Case

    Rekhaben Sharadkumar Mehta Vs ITO

    (2026) TaxCorp(LJ) 37787 (ITAT-MUMBAI) · Sections 139(1), 148

  11. Direct Tax ·ITAT Delhi · 10 Mar 2026
    Delhi ITAT Sets Aside PCIT’s Section 263 Revision—AO’s Detailed 14A Disallowance Inquiry Upheld; No Error or Prejudice to Revenue Found

    Dhani Loans & Services Ltd Vs PCIT

    (2026) TaxCorp(LJ) 37786 (ITAT-DELHI)

  12. Direct Tax ·ITAT Delhi · 10 Mar 2026
    Delhi ITAT Rules in Favour of Employees Welfare Society: Allows Set-Off of Retirement Benefits Against Taxable Interest Income

    All India Oriental Bank of Employees Welfare Society Vs ITO

    (2026) TaxCorp(LJ) 37785 (ITAT-DELHI)

  13. Direct Tax ·ITAT Delhi · 10 Mar 2026
    Delhi ITAT Nullifies Assessment Order: AO’s Use of Search-Based Evidence in Set-Aside Proceedings Held Ultra Vires; Mandate for Separate Proceedings under Section 158BD Affirmed

    Prem Prakash Vs ACIT

    (2026) TaxCorp(LJ) 37784 (ITAT-DELHI)

  14. Direct Tax ·ITAT Mumbai · 10 Mar 2026
    Mumbai ITAT Directs Fresh Evaluation of Disallowances under Sections 40(a)(i) and 40(a)(ia) After Scrutiny of TDS Compliance Where Payees Not Identified at Year-End

    Maersk Line India Pvt. Ltd Vs Asst. Commissioner o f Income Tax

    (2026) TaxCorp(LJ) 37783 (ITAT-MUMBAI) · Section 40(a)(i)/(ia)

  15. Direct Tax ·ITAT Hyderabad · 10 Mar 2026
    Hyderabad ITAT Sets Aside Time-Barred Assessment Order Under Section 153C: Strict Adherence to Statutory Limitation Period Affirmed

    Samiudedin Aslam Vs Asstt. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37782 (ITAT-HYDERABAD) · Sections 153(4), 144C(15)

  16. GST ·Delhi High Court · 07 Mar 2026
    Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

    Jarosniv Exports Pvt Ltd Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 12158 (HC-DELHI)

  17. GST ·AP High Court · 07 Mar 2026
    Telangana High Court Refuses Writ Jurisdiction in GST Penalty Dispute, Directs Assessee to GSTAT Following Tribunal Constitution

    Upakar Infra Projects Private Limited Vs. The Commissioner of Customs & Central Tax

    (2026) TaxCorp(IDT) 12157 (HC-AP)

  18. GST ·AP High Court · 06 Mar 2026
    Telangana High Court Orders Acceptance of Manual GST Revocation Application After Cancellation for Extended Non-Filing of Returns

    Srinivasa Service Station v. Deputy State Tax Officer & Ors

    (2026) TaxCorp(IDT) 12156 (HC-AP)

  19. Direct Tax ·P&H High Court · 10 Mar 2026
    Punjab & Haryana High Court Affirms Sales Tax Subsidy for Backward Area Industrial Units as Capital Receipt, Not Taxable as Revenue Income

    Vardhman Textiles Ltd Vs CIT

    (2026) TaxCorp(LJ) 37781 (HC-P&H)

  20. Direct Tax ·Karnataka High Court · 10 Mar 2026
    Karnataka High Court Bars Double Taxation of Capital Gains from JDA: Deletes Addition in Year of GPA Execution Where Gains Already Taxed in Subsequent Year

    SHRI N. G. CHANDRA REDDY (HUF) Vs The DCIT

    (2026) TaxCorp(LJ) 37780 (HC-KARNATKATA)

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