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Landmark Rulings

All landmark rulings

21,172 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Delhi ITAT Overturns Rs. 2.13 Crore Addition; Finds No Basis for Treating Finished Goods as Sales under Project Completion Method

    M.S. Builders Vs ITO

    (2026) TaxCorp(LJ) 37415 (ITAT-DELHI)

  7. Direct Tax ·ITAT Mumbai · 16 Feb 2026
    Mumbai ITAT Affirms Validity of Reassessment Initiation under Section 147 Based on New Tangible Evidence, Directs Fresh Opportunity for Cross-Examination

    Sunil Bhagwatlal Dalal Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37414 (ITAT-MUMBAI)

  8. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Delhi ITAT Invalidates Reassessment for Non-Issuance of Mandatory Section 143(2) Notice in Section 147 Proceedings

    Rupinder Kaur Arora Vs ACIT

    (2026) TaxCorp(LJ) 37413 (ITAT-DELHI)

  9. Direct Tax ·ITAT Ahmedabad · 16 Feb 2026
    Ahmedabad ITAT Quashes Rs. 53.36 Cr ‘On-Money’ Addition for Privilon & Parijat Eclate Projects Citing Lack of Concrete Evidence

    SKZ Developers LLP Vs The ACIT, DCIT

    (2026) TaxCorp(LJ) 37412 (ITAT-AHMEDABAD)

  10. Direct Tax ·Supreme Court · 22 Jan 2026
    Supreme Court Declares Tiger Global's Flipkart Share Sale via Mauritius a Sham; Denies Treaty Benefits Under Mauritius DTAA, Citing Impermissible Tax Avoidance

    Tiger Global International II Holdings Vs The Authority For Advance Rulings (Incometax) And Others

    (2026) TaxCorp(LJ) 37411 (SC)

  11. GST ·Madras High Court · 21 Jan 2026
    Madras High Court Nullifies GST Best Judgment Assessments for FMCG Wholesalers, Citing Absence of Statutory Power under Section 74

    Amritha Marketing Vs The Joint Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 11899 (HC-MADRAS)

  12. GST ·Gujarat High Court · 21 Jan 2026
    Gujarat High Court Directs Fresh Refund Processing for Accumulated ITC on Zero-Rated Supplies Where GST Portal Lacked Proper Mechanism

    Jyoti Agro Vs Deputy Commissioner Of State Tax & Anr

    (2026) TaxCorp(IDT) 11898 (HC-GUJARAT)

  13. GST ·Calcutta High Court · 21 Jan 2026
    Calcutta High Court Quashes GST Demand for Overstepping Show Cause Notice: Orders Fresh Adjudication Under Section 73 of WBGST/CGST Act

    Vedant Road Carriers Pvt. Ltd. & Anr Vs The Assistant Commissioner of West Bengal State Tax, Jorasanko & Jorabagan Charge & Ors.

    (2026) TaxCorp(IDT) 11897 (HC-CALCUTTA)

  14. Direct Tax ·ITAT Mumbai · 22 Jan 2026
    Mumbai ITAT Restores Revenue’s Appeals After RP Added in Form 36: Clarifies Moratorium Bars Recovery, Not Adjudication

    Naren Shah Resolution Professional Vs Dy. CIT

    (2026) TaxCorp(LJ) 37410 (ITAT-MUMBAI)

  15. Direct Tax ·ITAT Surat · 22 Jan 2026
    ITAT Surat Upholds Co-operative Bank as ‘Assessee in Default’ for Failure to Deduct TDS on Rent and Legal Fees Despite Disallowance under Section 40(a)(ia)

    The Udhna Citizen Co.operative Bank Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37409 (ITAT-SURAT)

  16. Direct Tax ·Madras High Court · 22 Jan 2026
    Madras High Court Upholds Criminal Proceedings Against Partnership Firm and Managing Partner under Benami Law for Demonetisation-Era Cash Deposits; Discharges Dormant Director for Lack of Evidence

    R. Kalaivani Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37408 (HC-MADRAS)

  17. Direct Tax ·Delhi High Court · 16 Feb 2026
    Delhi High Court Strikes Down 10% TDS Certificate: Directs Nil Rate Deduction for Foreign Company; Criticizes Arbitrary Tax Administration Affecting Ease of Doing Business

    SFDC Ireland Limited Vs CIT

    (2026) TaxCorp(LJ) 37407 (HC-DELHI)

  18. GST ·Gujarat High Court · 20 Jan 2026
    Writ Jurisdiction Denied for Delay Beyond Statutory Limit in GST Appeal: Gujarat HC Upholds Strict Compliance with Section 107

    Harsh Deepk Shah vs UOI & ors

    (2026) TaxCorp(IDT) 11894 (HC-GUJARAT)

  19. GST ·AAR · 20 Jan 2026
    Tamil Nadu AAAR Confirms 28% GST on Acer’s Interactive Flat Panel Display by Rejecting ‘ADP Machine’ Classification

    In the matter of Acer India Private Limited

    (2026) TaxCorp(IDT) 11893 (AAR)

  20. GST ·Gujarat High Court · 20 Jan 2026
    Gujarat High Court Orders Release of Seized Gold, Bullion, and Cash; Criticizes Tax Officers for Statutory Lapses and Directs Inquiry

    Reevan Creation Vs State of Gujarat & Ors

    (2026) TaxCorp(IDT) 11892 (HC-GUJARAT)

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