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Landmark Rulings

All landmark rulings

21,193 rulings

  1. Direct Tax ·ITAT Mumbai · 29 Oct 2025
    Mumbai ITAT Exonerates Co-operative Society from Section 69A Addition, Recognizes Explanation for Demonetisation Cash Deposits and Condones Appeal Delay

    Chandraprabha Co-operative Credit Society Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36951 (ITAT-MUMBAI)

  2. GST ·Kerala High Court · 16 Oct 2025
    Delhi High Court Allows Writ by Unregistered Partnership Firm in GST Matter, Upholds Right to Enforce Statutory Claims Despite Section 69(2) Bar

    Amit Kumar Basau & Anr. Versus Sales Tax Officer Class II AVATO Ward 13 (Special Zone) Zone 12, Delhi & Ors.

    (2025) TaxCorp(IDT) 11670 (HC-KERALA)

  3. GST ·Kerala High Court · 16 Oct 2025
    Kerala High Court Affirms Appellate Authority’s Power to Admit Additional Evidence on Sufficient Cause Citing Voluminous Transactions and Short Timeframe

    U.S. Technology International Pvt. Ltd. vs. The State of Kerala & Ors.

    (2025) TaxCorp(IDT) 11669 (HC-KERALA)

  4. GST ·Bombay High Court · 16 Oct 2025
    Bombay High Court Upholds Confidentiality of GST Returns, Denies RTI Disclosure for Third-Party Company Data Allegedly Linked to Public Tender Fraud

    Adarsh S/o Gautam Pimpare vs The State of Maharashtra

    (2025) TaxCorp(IDT) 11668 (HC-BOMBAY)

  5. Direct Tax ·Madras High Court · 17 Oct 2025
    Madras High Court Orders Immediate Release of Attached Property After Full Tax Payment by Charitable Trust; Recovery Officer Directed to Comply with Tribunal’s Final Order

    JSR Infra Developers Pvt. Ltd Vs The Tax Recovery Officer

    (2025) TaxCorp(LJ) 36948 (HC-MADRAS)

  6. Direct Tax ·Gujarat High Court · 17 Oct 2025
    Gujarat High Court Overturns Revenue's Denial, Permits NRI to File Delayed Income Tax Return for AY 2020-21 Due to COVID-19 Hardships

    Sumati Lokendra Patel Vs CIT

    (2025) TaxCorp(LJ) 36947 (HC-GUJARAT)

  7. Direct Tax ·Bombay High Court · 17 Oct 2025
    Bombay High Court Sets Aside Revenue’s Rejection, Condones 1290-Day Delay in Form 10B Filing by Charitable Trust—Finds CA’s Oversight Constitutes Reasonable Cause

    International Resources for Fairer Trade Vs The Union of India & Ors.

    (2025) TaxCorp(LJ) 36946 (HC-BOMBAY)

  8. Direct Tax ·ITAT Delhi · 17 Oct 2025
    Delhi ITAT Grants Section 12A Registration to School Society Despite Rent Paid to President and Fire Safety Issues

    Gyan Devi Memorial Cultural & Educational Society Vs CIT (Exemption)

    (2025) TaxCorp(LJ) 36945 (ITAT-DELHI) · Section 12A

  9. Direct Tax ·ITAT Chennai · 17 Oct 2025
    Chennai ITAT Upholds Denial of Mutuality Exemption for Member Contributions; Allows Petrol Bunk Discount Claims as Business Expenditure

    Sankari Lorry Urimaiyalargal Sangam Vs DCIT

    (2025) TaxCorp(LJ) 36944 (ITAT-CHENNAI)

  10. GST ·Madras High Court · 15 Oct 2025
    Madras High Court Rejects Retrospective Withdrawal of Purchase Tax Subsidy to Ponni Sugars: Upholds Doctrine of Legitimate Expectation Against Unjustified State Action

    State of Tamil Nadu & Ors. v. Ponni Sugars (Erode) Ltd.

    (2025) TaxCorp(IDT) 11667 (HC-MADRAS)

  11. GST ·AAR · 15 Oct 2025
    Tamil Nadu AAR Declines Advance Ruling on Bio-Mining Works Contract due to Pending Tax Proceedings and Discrepant GST Filings

    In the matter of Shanmugavel Thevar Sesappan

    (2025) TaxCorp(IDT) 11666 (AAR)

  12. GST ·AAR · 15 Oct 2025
    GST Imposed on Hostel and Food Services Provided by Charitable Educational Trusts to Higher Educational Institutions: Tamil Nadu AAR Rules

    In the matter of KLN Sourashtra College of Engineering Council

    (2025) TaxCorp(IDT) 11665 (AAR)

  13. Direct Tax ·ITAT Delhi · 15 Oct 2025
    Delhi ITAT Validates CIT(A)’s Gross Profit Addition on Unverifiable Purchases Due to Non-Existent Suppliers and Cancelled GST Registrations in AY 2022-23

    Bhavya Pipe Industry Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36943 (ITAT-DELHI)

  14. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Decides Capital Gains Taxability Based on Beneficial Ownership: Gains on Sale of Property Taxable in Hands of Retiring Partner, Not Firm

    Go Go Garments Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36942 (ITAT-MUMBAI) · Section 50C

  15. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Orders Fresh Verification of PF Contribution Disallowance, Mandates Adherence to Supreme Court’s Checkmate Services Ruling

    Kushang Security & House Keeping Service Pvt. Ltd Vs CIT(Appeals)

    (2025) TaxCorp(LJ) 36941 (ITAT-MUMBAI)

  16. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Rules on Separate Transactions for Flat Purchases; Orders Allowance of Loss on Cancelled Flat Under Section 2(47), Disallows Section 56(2)(vii)(b) Relief

    Aparna Sandeep Kulkarni Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36940 (ITAT-MUMBAI) · Section 56(2)(vii)(b)

  17. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Nullifies PCIT’s Section 263 Revision for Lack of Inquiry Lapse and Upholds AO’s Merits in Capital Reduction, Loan Waiver, and Bad Debt Write-Off

    Vinay Tarachand Chawla Vs PCIT

    (2025) TaxCorp(LJ) 36939 (ITAT-MUMBAI)

  18. GST ·AAR · 14 Oct 2025
    Tamil Nadu AAR Rules ‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classifiable as Edible Oil Under CTH 15159040, Attracting 5% GST

    In the matter of K. T. V. Health Food Pvt Ltd

    (2025) TaxCorp(IDT) 11664 (AAR)

  19. GST ·AAR · 14 Oct 2025
    Delhi AAR Dismisses Advance Ruling Application by AC Bus Contractor for Non-Disclosure of Ongoing DGGI Investigation; Cites Subjudice Proceedings on GST Liability

    In the matter of Young Optimistic Transport Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 11663 (AAR)

  20. GST ·Kerala High Court · 14 Oct 2025
    Kerala High Court Declines Mandamus to GST Council on Inclusion of Petroleum Products Under GST, Affirms Policy Autonomy

    P. K. Joseph Vs UOI & ors

    (2025) TaxCorp(IDT) 11662 (HC-KERALA)

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