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Landmark Rulings

All landmark rulings

21,167 rulings

  1. Direct Tax ·ITAT Mumbai · 28 Jan 2026
    Mumbai ITAT Rules: FMV on Surrender Date to be Treated as Cost of Acquisition for Flats Received in Exchange of Tenancy Rights

    Murtuza Kothari Vs ITO

    (2026) TaxCorp(LJ) 37443 (ITAT-MUMBAI) · Section 48

  2. Direct Tax ·Madras High Court · 28 Jan 2026
    Madras High Court Restricts Tax Recovery Officer’s Power: Mortgage by Defaulter Not Void Ab Initio, Revenue Can Attach and Sell Property

    Sree Gokulam Chit and Finance Co. P. Ltd Vs The Tax Recovery Officer, The PCIT

    (2026) TaxCorp(LJ) 37442 (HC-MADRAS)

  3. Direct Tax ·Delhi High Court · 28 Jan 2026
    Delhi High Court Rebukes ITAT Bench for Refusing Jurisdiction, Restores 200 Sahara India Appeals for Merits Adjudication

    Sahara India Ltd Vs Income Tax Appellate Tribunal

    (2026) TaxCorp(LJ) 37441 (HC-DELHI)

  4. Direct Tax ·Delhi High Court · 28 Jan 2026
    Delhi High Court: Limitation Extension Denied for AO’s Improper FT&TR Reference in AY 2017-18 Assessment—Assessment Quashed

    Sanjay Jain Vs PCIT

    (2026) TaxCorp(LJ) 37440 (HC-DELHI) · Section 153B

  5. GST ·Gujarat High Court · 14 Jan 2026
    Gujarat High Court Upholds Strict Statutory Compliance in Amalgamation: Partial ITC Transfer and Premature Registration Deemed Invalid in Alstom Transport Case

    Alstom Transport India Limited v. Additional Commissioner, CGST & Central Excise (Appeals) & Ors.

    (2026) TaxCorp(IDT) 11913 (HC-GUJARAT)

  6. GST ·Karnataka High Court · 14 Jan 2026
    Karnataka High Court Declines Interim Bail on Humanitarian Grounds for Parents Arrested in GST Fraud, Emphasizes Limits of Judicial Sympathy

    E. Ishitha & Anr. Vs. Assistant Commissioner of Commercial Taxes & Ors.

    (2026) TaxCorp(IDT) 11912 (HC-KARNATAKA)

  7. GST ·Supreme Court · 14 Jan 2026
    Supreme Court Upholds Bombay High Court Order Mandating Refund of Compensation Cess Credit to Kraft Paper Manufacturer

    Union of India & Ors. vs Sukraft Recycling Private Limited

    (2026) TaxCorp(IDT) 11911 (SC)

  8. Direct Tax ·ITAT Chennai · 28 Jan 2026
    ITAT Chennai Rules No TDS Required on Corporate Charges Paid to Singapore AE: Section 40(a)(i) Disallowance Deleted, DTAA Prevails

    Anixter India Private Limited Vs The Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37439 (ITAT-CHENNAI) · Section 40(a)(i)

  9. Direct Tax ·ITAT Chandigarh · 28 Jan 2026
    Chandigarh ITAT Declares Reassessment Proceedings Void Due to Time Bar and Procedural Lapses; Additions Based on Unsigned Third-Party Excel Sheet Dismissed

    Vimal Alloys Private Limited Vs The DCIT

    (2026) TaxCorp(LJ) 37438 (ITAT-CHANDIGARH)

  10. Direct Tax ·ITAT Delhi · 28 Jan 2026
    Delhi ITAT Nullifies Penalty Under Section 271AAC(1) Due to Pending Quantum Appeal Before High Court; AO Permitted to Reinitiate Proceedings Post Final Disposition

    Ruby Singh Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37437 (ITAT-DELHI)

  11. Direct Tax ·ITAT Chennai · 10 Feb 2026
    Chennai ITAT Quashes Rs. 6 Lakh Addition: Rejects Presumptive Extension of Survey Disclosure Beyond Supported Period Under Section 145(3)

    Moorthy Ramasubramanian Vs The DCIT

    (2026) TaxCorp(LJ) 37436 (ITAT-CHENNAI)

  12. Direct Tax ·ITAT Delhi · 10 Feb 2026
    Delhi ITAT Restricts Assessee’s Additional Grounds under Rule 27, Upholds Deletion of Unexplained Cash Addition

    Faridabad Presswell Pvt. Ltd Vs ACIT

    (2026) TaxCorp(LJ) 37435 (ITAT-DELHI)

  13. GST ·Delhi High Court · 15 Jan 2026
    GSTAT Delhi Exonerates Raja Housing Ltd.: No Profiteering Found in GST Collection Despite Non-Disclosure in Customer Receipts

    DGAP Vs. Raja Housing Ltd

    (2026) TaxCorp(IDT) 11910 (HC-DELHI)

  14. GST ·Delhi High Court · 13 Jan 2026
    GSTAT Delhi Confirms Profiteering by Cinema Hall for Not Passing GST Rate Cut Benefits on Tickets; Orders Deposit of Rs. 11.88 Lakhs

    DGAP Vs. Bhavya Construction Pvt Ltd (Brahmaramba Cinema), Hyderabad

    (2026) TaxCorp(IDT) 11909 (HC-DELHI)

  15. GST ·Orissa High Court · 13 Jan 2026
    Orissa High Court Quashes GST Ex Parte Assessment and Dismissal of Rectification Plea for Failure of Proper Service and Non-Speaking Order in Jindal Steel Case

    Jindal Steel Limited v. Commissioner, Commercial Taxes & GST, Odisha & Anr.

    (2026) TaxCorp(IDT) 11908 (HC-ORISSA)

  16. GST ·Supreme Court · 13 Jan 2026
    Supreme Court Clarifies Refund Provision for Statutory Pre-Deposit, Rejects Section 54 Application in GST Dispute

    State of Jharkhand & ors. vs BLA Infrastructure Private Limited

    (2026) TaxCorp(IDT) 11907 (SC)

  17. Direct Tax ·ITAT Delhi · 10 Feb 2026
    Delhi ITAT Affirms Disallowance of Late Employees’ PF/ESI Contributions at Return Processing Stage, Citing Supreme Court’s Retrospective Law Declaration

    Rational Business Corporation Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 37434 (ITAT-DELHI)

  18. Direct Tax ·ITAT Mumbai · 10 Feb 2026
    Mumbai ITAT Invalidates Clubbed Reassessment Order: Predecessor’s Pre-Amalgamation Income Cannot Be Assessed with Successor’s Income

    Kalpataru Projects International Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37433 (ITAT-MUMBAI)

  19. Direct Tax ·ITAT Delhi · 10 Feb 2026
    Delhi ITAT Affirms Assessee’s Right to Deduction Under Section 80-IA Without Notional Set-off of Pre-Initial Year Losses Already Absorbed

    Sterling Agro Industries Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37432 (ITAT-DELHI) · Section 80-IA

  20. Direct Tax ·ITAT Delhi · 10 Feb 2026
    Delhi ITAT Upholds Deduction for Employee PF Paid After Due Date Due to Technical Glitch; Orders Refund of Excess DDT Applying DTAA Over Section 115-O

    Intertek India Private Limited Vs Asst.Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37431 (ITAT-DELHI)

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