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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·Supreme Court · 14 Oct 2025
    Supreme Court Upholds Fresh Interview Process for GSTAT Appointments Amid Intelligence Bureau Inputs; SLP by Aspirant Dismissed

    Pranaya Kishore Harichandan vs UOI & ors

    (2025) TaxCorp(IDT) 11661 (SC)

  2. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    ITAT Mumbai Rules Stamp Duty Value for Section 56(2)(vii) to be Determined on Date of Flat Booking and Initial Payment, Not Registration Date

    Rudaram Dungararamji Choudhary Vs I.T.O.

    (2025) TaxCorp(LJ) 36938 (ITAT-MUMBAI) · Section 56(2)(vii)

  3. Direct Tax ·ITAT Ahmedabad · 15 Oct 2025
    Ahmedabad ITAT: Mere Increase in Cash Sales During Demonetisation No Basis to Reject Books—Addition u/s 68 r.w. 115BBE Deleted in Absence of Concrete Defects

    Arvindbhai Jewellers Pvt. Ltd Vs ITO

    (2025) TaxCorp(LJ) 36937 (ITAT-AHMEDABAD) · Section 145(3)

  4. Direct Tax ·ITAT Mumbai · 15 Oct 2025
    Mumbai ITAT Affirms Arm’s Length Principle, Deletes Rs. 34.78 Crore Addition in Warner Bros. Distribution Income Case

    Warner Bros Distributing Inc. Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36936 (ITAT-MUMBAI)

  5. Direct Tax ·Gujarat High Court · 15 Oct 2025
    Gujarat High Court Mandates CBDT to Extend ITR Filing Deadline by One Month Citing Genuine Hardships Faced by Taxpayers

    Income Tax Bar Association & Anr Vs UNION OF INDIA & ORS.

    (2025) TaxCorp(LJ) 36935 (HC-GUJARAT)

  6. Direct Tax ·Bombay High Court · 15 Oct 2025
    Bombay High Court Upholds 15% Addition Cap on Alleged Bogus Purchases; Slams Revenue for Breach of Natural Justice and Failure to Share Adverse Material

    Ramelex Private Ltd Vs Pr. Commissioner Of Income Tax-3

    (2025) TaxCorp(LJ) 36934 (HC-BOMBAY)

  7. GST ·Gujarat High Court · 11 Oct 2025
    Gujarat High Court Orders Restoration of GST Registration After Substantial Tax Payment and Medical Hardship Shown by Petitioner

    Wadiwala Automobiles Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11659 (HC-GUJARAT)

  8. GST ·Delhi High Court · 11 Oct 2025
    Delhi High Court Overturns GST Demand and ITC Reversal Due to Flexible Documentary Requirements for Foreign Exchange Realization

    Transformative Learning Solutions Pvt. Ltd. vs. Commissioner Central Goods And Service Tax Delhi East & Anr

    (2025) TaxCorp(IDT) 11658 (HC-DELHI)

  9. GST ·Bombay High Court · 11 Oct 2025
    Bombay High Court Directs Restoration of GST Registration After Full Payment of Dues, Emphasizes Proportionality in Cancellation for Return Defaults

    Azaria Corp LLP vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11657 (HC-BOMBAY)

  10. GST ·Gujarat High Court · 11 Oct 2025
    Gujarat High Court Rules in Favour of Assessee: Exclusion of Deficiency Memo Period from Limitation for GST Deemed Export Refunds under EPCG Scheme

    Varidhi Cotspin Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11656 (HC-GUJARAT)

  11. GST ·Kerala High Court · 13 Oct 2025
    Kerala High Court Affirms Digital and Offset Printing of Customer Content as ‘Photographic & Videographic Processing Services’ under SAC 998386, Rejects Classification under HSN 4911

    Stark Photo Book Vs The Assistant Commissioner (Intelligence)

    (2025) TaxCorp(IDT) 11655 (HC-KERALA)

  12. Direct Tax ·ITAT Chennai · 17 Oct 2025
    Chennai ITAT Invalidates Assessment by Non-Jurisdictional AO Post Section 127 Transfer to Central Circle, Madurai

    Ramasubbu Minnalkodi Vs Assistant Commissioner of Income tax

    (2025) TaxCorp(LJ) 36933 (ITAT-CHENNAI)

  13. Direct Tax ·Gujarat High Court · 27 Oct 2025
    Gujarat High Court Directs Acceptance of DTVSV Declaration Despite Manual Filing of Appeal Contrary to Rule 45, Upholds CBDT Guidance

    Tejal Mayur Rao Vs PCIT

    (2025) TaxCorp(LJ) 36931 (HC-GUJARAT)

  14. Direct Tax ·Bombay High Court · 27 Oct 2025
    Bombay High Court Orders Revenue to Refund Recovered Amount Due to Jurisdictional Error in Reassessment Proceedings Despite Pending Writ and Ad-Interim Stay

    Dominion Diamond (India) Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 36930 (HC-BOMBAY)

  15. Direct Tax ·ITAT Bangalore · 13 Oct 2025
    Bangalore ITAT Orders Fresh Review of GST/VAT Refund Addition: Remand to Verify Assessee's P&L Claim on Indirect Taxes

    SEG Automotive India Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36928 (ITAT-BANGALORE)

  16. Direct Tax ·ITAT Delhi · 13 Oct 2025
    Gains from Sale of Equity Mutual Funds by Mauritius Entities Not Taxable as ‘Alienation of Shares’ under India-Mauritius DTAA

    Emerging India Focus Funds, Apex Financial Services (Mauritius) Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36927 (ITAT-DELHI)

  17. Direct Tax ·ITAT Bangalore · 13 Oct 2025
    Bangalore ITAT Sets Aside Section 154 Rectification: No Apparent Mistake in Rejecting Source of Demonetisation-Era Cash Deposits

    Gayathri Gopal Reddy Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36926 (ITAT-BANGALORE) · Section 154

  18. Direct Tax ·Bombay High Court · 13 Oct 2025
    Bombay High Court Affirms Sales Tax Incentives as Capital Receipts: Bajaj Auto & Reliance Industries Secure Tax Exemption on Maharashtra Industrialisation Schemes

    Bajaj Auto Limited Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36925 (HC-BOMBAY)

  19. Direct Tax ·ITAT Mumbai · 13 Oct 2025
    Mumbai ITAT Invalidates Additions in Absence of Incriminating Evidence and Rejects Unscientific Section 40A(2)(b) Disallowance in Charter Hire Case

    Underwater Services Company Ltd Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36924 (ITAT-MUMBAI) · Section 153A

  20. Direct Tax ·ITAT Mumbai · 13 Oct 2025
    Mumbai ITAT Sets Aside Reassessment Against NRI Due to Lack of Jurisdiction: Notice Must Be Issued by ITO (International Taxation)

    Sanand Sankardas Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36923 (ITAT-MUMBAI) · Section 148

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