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Landmark Rulings

All landmark rulings

21,167 rulings

  1. GST ·Delhi High Court · 11 Feb 2026
    Delhi High Court Refuses Writ Relief in Fake ITC Scam; Directs Petitioners to Statutory Appeals Under CGST Act Amidst Allegations of Bogus Firms and Goods-less Invoices

    CL Products (India) Ltd Ors & Ors Vs Assistant Commissioner CGST

    (2026) TaxCorp(IDT) 11960 (HC-DELHI)

  2. GST ·Supreme Court · 11 Feb 2026
    Supreme Court Disallows Torrent Power’s Tariff Adjustment Refund Mechanism for Unconstitutional IGST; Orders Transfer to Consumer Welfare Fund

    Union of India and Anr vs Torrent Power Ltd

    (2026) TaxCorp(IDT) 11959 (SC)

  3. GST ·Supreme Court · 11 Feb 2026
    Supreme Court Upholds Delhi High Court’s Decision Denying Writ in ITC Fraud Case, Emphasizes Alternative Remedies for Factual Disputes

    C L International & Anr. vs Additional Commissioner CGST (Delhi West) Commissionerate

    (2026) TaxCorp(IDT) 11958 (SC)

  4. Direct Tax ·ITAT Ahmedabad · 12 Feb 2026
    Ahmedabad ITAT Rules Salary Credited to NRE Account for Services Abroad Not Taxable in India

    Kaushal Ganpatbhai Patel Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 37502 (ITAT-AHMEDABAD)

  5. Direct Tax ·ITAT Bangalore · 12 Feb 2026
    ITAT Bangalore Sets Aside Section 263 Revision, Upholds AO’s Plausible Allowance of Section 80P(2) Deduction on Interest from Co-operative Banks

    BSNL Employees Co-operative Credit Society Limited Vs PCIT

    (2026) TaxCorp(LJ) 37501 (ITAT-BANGALORE) · Section 263

  6. Direct Tax ·ITAT Kolkata · 12 Feb 2026
    ITAT Kolkata Reduces Penalty to 30% under Section 271AAB Due to Authorized Officer’s Procedural Lapses in Search Proceedings

    Anurag Kyal Vs ACIT

    (2026) TaxCorp(LJ) 37500 (ITAT-KOLKATA) · Section 271AAB

  7. Direct Tax ·ITAT Delhi · 12 Feb 2026
    Delhi ITAT Nullifies Assessment Due to Flawed Service of Order: Revenue Fails to Prove Proper Delivery to Assessee

    Zeliant Corp Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37499 (ITAT-DELHI)

  8. GST ·AAR · 10 Feb 2026
    AAR Maharashtra: ‘Masala Paan/Meetha Paan’ Classified as Miscellaneous Edible Preparation, Attracts 18% GST – Not a Composite Supply with Betel Leaf as Principal Item

    In the matter of Sharad Sadashiv Patil

    (2026) TaxCorp(IDT) 11957 (AAR)

  9. GST ·AAR · 10 Feb 2026
    Flipkart’s Road Transport Model Recognized as GTA Service; Exemption Granted for Deliveries to Unregistered Consumers: Tamil Nadu AAR

    In the matter of Flipkart India Pvt Ltd

    (2026) TaxCorp(IDT) 11956 (AAR)

  10. GST ·Bombay High Court · 10 Feb 2026
    Bombay High Court Declares No Mandatory 7-Day Notice Prior to Summons under Section 70 CGST Act—Compensation Claim for Alleged Detention Rejected in Fake ITC Case

    Kanhaiya Nilambar Jha vs Union of India & Ors.

    (2026) TaxCorp(IDT) 11955 (HC-BOMBAY)

  11. GST ·AAR · 10 Feb 2026
    Tamil Nadu AAR: GST on Composite Sale of Land and Residential Construction to be Calculated on Total Consideration with Statutory One-Third Land Deduction—Actual Land Value in Sale Deed Not Permissible

    In the matter of Jaypee Enterprise

    (2026) TaxCorp(IDT) 11954 (AAR)

  12. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Delhi ITAT Quashes Rs. 70.14 Lakh Addition: Section 13(2)(e) Misapplication, Exemption under Section 11 & 12 Restored for Society

    Jan Kalyan Samiti Vs ITO

    (2026) TaxCorp(LJ) 37498 (ITAT-DELHI) · Section 13(2)(e)

  13. Direct Tax ·ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Declares No Business Connection or PE for German Reinsurer’s Indian Branch Under Section 9(1)(i) and Article 5 of India-Germany DTAA

    General Reinsurance AG Vs Assistant Commissioner of Income-tax

    (2026) TaxCorp(LJ) 37497 (ITAT-MUMBAI)

  14. Direct Tax ·Gujarat High Court · 16 Feb 2026
    Gujarat High Court Invalidates TDS Default Order: No Withholding Required on Service Payments to Singapore Entity Absent "Make Available" of Technical Know-How under DTAA

    Solvay Specialities India Private Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37496 (HC-GUJARAT) · Sections 201, 201(1A)

  15. Direct Tax ·AP High Court · 16 Feb 2026
    Telangana High Court Quashes ITAT Remand Orders: Tribunal’s Routine Admission of Additional Evidence Under Rule 29 Held Ultra Vires

    Nuziveedu Seeds Ltd Vs The Chief Commissioner of Income-Tax

    (2026) TaxCorp(LJ) 37495 (HC-AP)

  16. Direct Tax ·Delhi High Court · 16 Feb 2026
    Delhi HC Directs Fresh TDS Certificate at 0.5% for Travelport; Holds Entire Commission to Indian Agents Deductible from Attributed Revenue

    Travelport International Operations Limited Vs DCIT

    (2026) TaxCorp(LJ) 37494 (HC-DELHI)

  17. GST ·Bombay High Court · 04 Feb 2026
    Bombay High Court Quashes Lessor’s Recovery of Interest on Delayed GST Due to Non-Issuance of Tax Invoice in Industrial Land Lease Transfer

    Oam Industries India Pvt. Limited Vs. Maharashtra Airport Development Company Ltd

    (2026) TaxCorp(IDT) 11951 (HC-BOMBAY)

  18. GST ·Gujarat High Court · 04 Feb 2026
    Gujarat High Court Rules: No Writ Jurisdiction to Extend Time for GST Appeal Beyond Statutory Limit; Strict Adherence to Section 107(4) Mandated

    Ravi Plumbing and Construction v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11950 (HC-GUJARAT)

  19. GST ·Allahabad High Court · 04 Feb 2026
    Allahabad High Court Clarifies: Composite Show Cause Notice Under Section 73/74 May Encompass Multiple Tax Periods and Noticees, Limitation to Be Calculated from Earliest Financial Year

    SA Aromatics Pvt Ltd and another vs Union of India and 5 others

    (2026) TaxCorp(IDT) 11949 (HC-ALLAHABAD)

  20. GST ·Delhi High Court · 04 Feb 2026
    Delhi High Court Affirms Validity of Summons Issued under Section 70 CGST Act, Finds Petition to Quash Summons Premature at Inquiry Stage in Biri Trader’s Case

    Naveen & Anr. vs Directorate General of Goods and Services Tax Intelligence

    (2026) TaxCorp(IDT) 11948 (HC-DELHI)

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