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Landmark Rulings

All landmark rulings

21,186 rulings

  1. GST ·AAR · 05 Nov 2025
    GST Exemption Denied to Uniform Cotton Seed Cattle Feed Blend by Andhra Pradesh AAR: Classification under HSN 23061090 Attracts 5% GST

    In the matter of V.K. Industries

    (2025) TaxCorp(IDT) 11696 (AAR)

  2. GST ·AAR · 05 Nov 2025
    Gujarat AAR Affirms ITC Eligibility for Capital Goods and Services Used in Laying Movable Transmission Infrastructure Outside Factory Premises

    In the matter of Alleima India Pvt Ltd

    (2025) TaxCorp(IDT) 11695 (AAR)

  3. Direct Tax ·ITAT Kolkata · 05 Nov 2025
    Kolkata ITAT Affirms Use of DVO’s FMV for Long-Term Capital Gains, Dismisses Assessee’s Plea on Section 155(15) in Multi-Property Sale

    Bimla Devi Agrawal Vs Assessing Officer

    (2025) TaxCorp(LJ) 37027 (ITAT-KOLKATA) · Section 155(15)

  4. Direct Tax ·ITAT Bangalore · 05 Nov 2025
    Bangalore ITAT Affirms Tissue Culture Income as Agricultural, Grants Section 10(1) Exemption Despite Revenue’s Business Income Claim

    Satyenra Kumar Gutgutia Vs DCIT

    (2025) TaxCorp(LJ) 37026 (ITAT-BANGALORE) · Section 10(1)

  5. Direct Tax ·ITAT Delhi · 05 Nov 2025
    Delhi ITAT Directs Fresh Assessment: ALV to be Computed Only on Let-Out Portion of Partly Self-Occupied Property, Not Entire Property Value

    Asha Burman Vs ACIT

    (2025) TaxCorp(LJ) 37025 (ITAT-DELHI)

  6. Direct Tax ·ITAT Mumbai · 06 Nov 2025
    Mumbai ITAT Exonerates F&O Trader in Client Code Modification Dispute, Citing Lack of Evidence and Genuine Transactions

    Harendra Pratapray Doshi (HUF) Vs Income Tax Officer

    (2025) TaxCorp(LJ) 37024 (ITAT-MUMBAI)

  7. Direct Tax ·ITAT Bangalore · 06 Nov 2025
    Bangalore ITAT Quashes Assessment as AO Exceeded Jurisdiction in Limited Scrutiny Without Prior Approval

    Vedavathi Gangoor Mariappa Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 37023 (ITAT-BANGALORE) · Section 143(2)

  8. GST ·AAR · 04 Nov 2025
    Andhra Pradesh AAR Clarifies GST Rate for Pre-Packaged ‘Mixed Talimpu Dinusulu’ Based on Major Constituent Chana Dal

    In the matter of Srikanth Industries

    (2025) TaxCorp(IDT) 11694 (AAR)

  9. GST ·AAR · 04 Nov 2025
    GST Liable on Exported Pre-Packaged Shrimps: Andhra Pradesh AAR Interprets Legal Metrology and Notification No. 06/2022 (CT Rate)

    In the matter of Kalyan Aqua & Marine Exports India Private Limited

    (2025) TaxCorp(IDT) 11693 (AAR)

  10. GST ·AAR · 04 Nov 2025
    Gujarat AAR Rules Exemption for Transfer of Construction Site Unit as Going Concern Despite 18% GST Rate; Slump Sale Classification Left Unanswered

    In the matter of RDB Realty & Infrastructure Ltd.

    (2025) TaxCorp(IDT) 11692 (AAR)

  11. GST ·AAR · 04 Nov 2025
    AP AAR Rules 18% GST Applicable on R&D Activities Conducted for CCRAS Under Grant-in-Aid, Exemption Denied Due to Non-Compliance with Notification Criteria

    In the matter of Laila Nutra Private Limited

    (2025) TaxCorp(IDT) 11691 (AAR)

  12. GST ·Madras High Court · 04 Nov 2025
    Madras High Court Upholds Extension of Limitation for GST Adjudication: SC’s COVID Directions Apply to Section 73 and 74 Proceedings

    Oasys Cybernetics Pvt. Ltd vs State Tax Officer

    (2025) TaxCorp(IDT) 11690 (HC-MADRAS)

  13. Direct Tax ·AP High Court · 05 Nov 2025
    Telangana High Court Affirms Refund Under Section 44AF, Holds Defective Return Provisions Inapplicable for Retail Traders Filing Presumptive Income

    Mohd.Amzad Vs High Court Telangana

    (2025) TaxCorp(LJ) 37021 (HC-AP) · Sections 44AF, 139(9)

  14. Direct Tax ·Madras High Court · 05 Nov 2025
    Madras High Court Quashes Notices Issued Under Section 153C Post-2021 Search, Affirms Single Date of Search Initiation for Searched and Other Persons

    Harigovind Vs Assistant Commissioner Of Income Tax

    (2025) TaxCorp(LJ) 37020 (HC-MADRAS) · Section 153C

  15. Direct Tax ·Karnataka High Court · 05 Nov 2025
    Karnataka High Court Affirms ITAT: Director’s Remuneration Held as Salary, Not Professional Fees, Disallows Interest Deduction for Lack of Business Nexus

    Mukesh Gupta Vs The DCIT

    (2025) TaxCorp(LJ) 37019 (HC-KARNATKATA)

  16. Direct Tax ·AP High Court · 05 Nov 2025
    Telangana High Court Upholds Slump Sale Nature of Business Transfer to Coca Cola; Compensation Deemed Capital Receipt, Not Taxable as Business Income

    Spectra Shares and Scrips Limited Vs High Court Telangana

    (2025) TaxCorp(LJ) 37018 (HC-AP)

  17. Direct Tax ·ITAT Rajkot · 05 Nov 2025
    Rajkot ITAT Sets Aside Assessment for Defective Notice under Section 143(2) Issued in Violation of Mandatory CBDT Circular

    Nihal Projects Vs ITO

    (2025) TaxCorp(LJ) 37017 (ITAT-RAJKOT) · Section 143(2)

  18. Direct Tax ·ITAT Ahmedabad · 05 Nov 2025
    Ahmedabad ITAT Upholds Extrapolation of Undisclosed Donations from Management Quota Students and Unaccounted Salary Reversal by Educational Trust

    Sigma Institute of Technology & Engineering Vs Deputy Commissioner of Income-tax

    (2025) TaxCorp(LJ) 37016 (ITAT-AHMEDABAD)

  19. Direct Tax ·ITAT Mumbai · 05 Nov 2025
    Mumbai ITAT Confirms CIT(A) Relief: Section 56(2)(x)(b)(B) Not Retrospective—Addition Deleted in Pre-Amendment Property Sale Case

    KBJ Developers Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 37015 (ITAT-MUMBAI) · Section 56(2)(x)(b)(B)

  20. GST ·Allahabad High Court · 03 Nov 2025
    Allahabad HC Sets Aside Penalty for Use of Single E-Way Bill with Multiple Invoices Due to Lack of Tax Evasion Intent

    Kent Cables Pvt. Ltd. v. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11689 (HC-ALLAHABAD)

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