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Landmark Rulings

All landmark rulings

21,167 rulings

  1. Direct Tax ·Karnataka High Court · 10 Feb 2026
    Karnataka High Court Quashes Reassessment for AY 2016-17 Due to Improper Notice Service at Outdated Address: Upholds Natural Justice

    Ganesh Kumar Veluswamy Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37430 (HC-KARNATKATA)

  2. GST ·Gujarat High Court · 23 Jan 2026
    Gujarat High Court Orders Immediate IGST Refund with Interest on Ocean Freight; Overrules Limitation Objection Post-Mohit Minerals Verdict

    Indian Potash Limited vs The Union of India

    (2026) TaxCorp(IDT) 11905 (HC-GUJARAT)

  3. Direct Tax ·Calcutta High Court · 10 Feb 2026
    Calcutta High Court Affirms ITAT’s Deletion of Trading Loss Disallowance; Orders AO to Set Off Losses Against Interest Income in Absence of Direct Evidence on Penny Stock Allegations

    Megapode Vyapar Private Limited Vs PCIT

    (2026) TaxCorp(LJ) 37429 (HC-CALCUTTA)

  4. Direct Tax ·ITAT Pune · 10 Feb 2026
    Restoration of Capital Gain Tax Computation on Sale of Flats Under Joint Venture: Pune ITAT Directs AO to Re-examine Tax Liability and Disallows Deductions under Sections 54B and 54F

    Popatrao Dashrathrao Suryawanshi Vs ITO

    (2026) TaxCorp(LJ) 37428 (ITAT-PUNE)

  5. Direct Tax ·ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Rules Oral and Unrepaid Loans as Genuine: Section 68 Addition of Rs. 39 Lakhs Deleted for NRI Sourced Unsecured Loans

    Sabbirbhai Abdeali Gangardiwala Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37427 (ITAT-AHMEDABAD) · Section 68

  6. Direct Tax ·ITAT Delhi · 10 Feb 2026
    Delhi ITAT Rules AMC Payments Attract TDS Under Section 194C, Not 194J, As Services Not Managerial, Technical, or Consultancy in Nature

    Orbit Resorts Ltd Vs The A.C.I.T.

    (2026) TaxCorp(LJ) 37426 (ITAT-DELHI) · Sections 9(1), 201(1)

  7. Direct Tax ·ITAT Ahmedabad · 10 Feb 2026
    Ahmedabad ITAT Quashes PCIT’s Revision under Section 263: No Error or Prejudice in AO’s Assessment Following Detailed Inquiry

    Arunaben Kishorkumar Mandalia Vs The Principal Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37425 (ITAT-AHMEDABAD) · Section 263

  8. Direct Tax ·ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Rules Market Value Cannot Justify Addition under Section 69 for Unexplained Investment Without Proper DVO Cost Analysis

    Chandubhai Raojibhai Patel Vs The ACIT

    (2026) TaxCorp(LJ) 37424 (ITAT-AHMEDABAD)

  9. Direct Tax ·ITAT Chennai · 16 Feb 2026
    Chennai ITAT Upholds Capgemini’s Section 10A Deduction: Missing CA Signature in Form 56F Deemed Curable Defect, Revenue’s Appeal Rejected

    Capgemini Technology Services India Ltd Vs The ACIT

    (2026) TaxCorp(LJ) 37423 (ITAT-CHENNAI)

  10. GST ·Karnataka High Court · 22 Jan 2026
    Karnataka High Court Orders Refund of Unutilized ITC with Interest to Indian Exporter of Business Support Services; Rejects Revenue’s Intermediary Allegation

    Li And Fung (India) Private Limited Vs. Union of India and Ors.

    (2026) TaxCorp(IDT) 11904 (HC-KARNATAKA)

  11. GST ·Orissa High Court · 22 Jan 2026
    Orissa High Court Directs 6% Interest on IGST Ocean Freight Refunds Following Supreme Court's Invalidity Ruling of CIF Contract Notifications

    Paradeep Phosphates Limited Vs Additional Commissioner Goods and Services Tax (Appeals)

    (2026) TaxCorp(IDT) 11903 (HC-ORISSA)

  12. GST ·AAR · 22 Jan 2026
    West Bengal AAR Permits ITC on Food & Beverages in Event Management Composite Supplies, Clarifies Invoicing and Tax Rate Applicability

    In the matter of Citius Holidays Private Limited

    (2026) TaxCorp(IDT) 11902 (AAR)

  13. GST ·AAR · 22 Jan 2026
    West Bengal AAR Clarifies GST Rate on E-Rickshaw CKD Kits: ‘Essential Character’ Test Key to Vehicle vs. Parts Classification

    In the matter of Navya Electric Vehicle Private Limited

    (2026) TaxCorp(IDT) 11901 (AAR)

  14. Direct Tax ·Delhi High Court · 23 Jan 2026
    Delhi High Court Halts Recovery of Demand from Start-Up Over Section 80-IAC Deduction: Calls for Urgent Amendments to Rule 18BBB and Form 10CCB

    Eradicatus Infectus Pvt Ltd (Formerly Known As Genestore India Pvt Ltd) Vs DCIT

    (2026) TaxCorp(LJ) 37422 (HC-DELHI)

  15. Direct Tax ·Delhi High Court · 23 Jan 2026
    Delhi High Court Quashes Assessment Order: Mandates Proof of Service of DRP Objections on AO to Safeguard Assessee Rights in Faceless Proceedings

    Express Freight Consortium Vs Assessment Unit, Income-Tax Department & Ors.

    (2026) TaxCorp(LJ) 37421 (HC-DELHI)

  16. Direct Tax ·ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Affirms Scope of Section 254(2): Dismisses Revenue’s Miscellaneous Application Alleging Non-Consideration of Submissions and Errors in Reasoning

    Shapoorji Pallonji and Co. Pvt. Limited Vs Assistant commissioner of Income Tax

    (2026) TaxCorp(LJ) 37420 (ITAT-MUMBAI) · Section 254(2)

  17. Direct Tax ·ITAT Mumbai · 16 Feb 2026
    ITAT Mumbai Affirms: Tax Liability Determination Permitted During IBC Liquidation, But Recovery and Adjudication of Past Dues Barred Post-Approval

    Trend Electronics Limited Vs ACIT

    (2026) TaxCorp(LJ) 37419 (ITAT-MUMBAI)

  18. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Canadian Entity’s MRO Receipts for Spicejet Not Taxable as FTS under India-Canada DTAA, Fails ‘Make Available’ Test

    Bombardier Inc Vs ACIT

    (2026) TaxCorp(LJ) 37418 (ITAT-DELHI)

  19. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Delhi ITAT Rules Mesne Profits from Tenant Overstay as Taxable Revenue Receipt, Rejects Capital Receipt Claim

    Archna Chadha Vs ACIT

    (2026) TaxCorp(LJ) 37417 (ITAT-DELHI)

  20. Direct Tax ·ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Quashes PDIT(Inv.)’s Revision under Black Money Act: Finds No Error or Prejudice in Trust Asset Disclosure Assessment

    Chintan Navnitlal Parikh Vs Principal Director of Income tax

    (2026) TaxCorp(LJ) 37416 (ITAT-AHMEDABAD)

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