100+ Important Tax Decisions of the Year 2025

 *100+ Tax Decisions 2025*

*100+ Important Decisions on Tax Laws Pronounced in the year 2025* : 

1. In case of Swan Defence and Heavy Industries Ltd v. ACIT [2025] GCtR 1501 (Bombay), Order passed by Tax Department w.r.t. TDS default by treating assessee in default has been quashed.

2. In St. Anne's Church v. CIT (E) [2025] GCtR 1498 (Bombay), effect of non-filing for Form 10 was explained and order under S.119(2)(b) of Income-tax Act, 1961 was quashed. 

3. In Modi Business Centre Pvt. Ltd v. DC (IT) [2025] GCtR 1499 (Bombay), the issue of lending monies to sister concerns and the business activity of the Assessee was decided in context of Income-tax Act, 1961.

4. In Narendra I. Bhuva v. ACIT [2025] GCtR 1500 (Bombay), it was held that from perusal of S. 2(14) of the Income Tax Act, 1961 it is evident that capital assets do not include personal effects, that is to say movable property including wearing apparel and furniture but excluding jewellery held for personal use by the Assessee or any other member of his family dependent on him.

5. Aatman Foundation v. CIT (E) [2025] GCtR 1143 (ITAT, Ahmedabad)
6. Clayking Minerals LLP v ITO [2025] GCtR 1142 (ITAT,  Ahmedabad)
7. Hardeep Dalal v. ITO [2025] GCtR 1144 (ITAT, Delhi)
8. PCIT v. Vedanta Ltd [2025] GCtR 155 (Delhi)
9. Grid Solutions OY Ltd v. ACIT [2025] GCtR 156 (Delhi)
10. Sanjay Ratra v. ACIT [2025] GCtR 211 (Bombay)
11. M/s. Bizznet Online Systems Pvt Ltd v. DCIT [2025] GCtR 212 (Bombay)
12. All India Central Bank Officers Federation v. UOI [2025] GCtR 213 (Bombay)
13. ITO v. Preethi [2025] GCtR 214 (Karnataka)
14. Panacea Biotech Ltd v. UOI [2025] GCtR 216 (Bombay)
15. CENTRAL ELECTRICITY REGULATORY COMMISSION v THE ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) [2025] GCtR 217 (Delhi)
16. Akhil Bharatvarshiya Papeek Ashram Trust v CIT (E) [2025] GCtR 1171 (ITAT, Jaipur)
17. M/s. ILJIN Automotive Pvt. Ltd. v ACIT [2025] GCtR 1170 (ITAT, Chennai)
18. Brig. (Retd.) Jitendra Kumar Narang v ITO [2025] GCtR 1166 (ITAT, Pune)
19. Shubh Corporation v. State of Maharashtra [2025] GCtR 1163 (Bombay)
20. Damanpreet Singh v. Union of India [2025] GCtR 1162 (Delhi)
21. PCIT v. A.H. Multisoft Pvt Ltd [2025] GCtR 1161 (Delhi)
22. Sunita Jain v. ITO [2025] GCtR 1128 (ITAT, Delhi)
23. PCIT v. S V Jiwani [2022] GCtR 1983 (Bombay)
24. State of Kerala v. ASIANET SATELLITE COMMUNICATIONS LTD. & OTHERS [2025] GCtR 1132 (SC).
25. Teacher Retirement System of Texas v ACIT (IT) [2025] GCtR 1146 (ITAT, Mumbai)
26. Union of India v. Yasho Industries [2025] GCtR 1147 (SC).
27. ACIT v. Dalmia Cement [2025] GCtR 1141 (Madurai, Madras)
28. Geecee Ventures Limited v DCIT [2025] GCTR 1160 (ITAT, Mumbai)
29. GRYPHON APPLIANCE LTD vs COMMISSIONER, CGST-DELHI EAST [2025] GCtR 1159 (CESTAT, Delhi)
30. Cobblerz Shoes v. Principal Commissioner of Delhi GST [2025] GCtR 1156 (Delhi)
31. E-Chemex Pvt Ltd v. Superintendent, GST [2025] GCtR 1155 (Delhi)
32. Patanjali Ayurved Ltd v. Union of India [2025] GCtR 1154 (Allahabad)
33. Anju Tuteja v. Commissioner of COMMISSIONER OF STATE GOODS AND SERVICE TAX [2025] GCtR 1152 (Delhi)
34. M/S K-NXT LOGISTICX PRIVATE LIMITED v Union of India [2025] GCtR 1151 (Delhi)
35. Arvind Kumar v. DIRECTORATE GENERAL OF GST INTELLIGENCE [2025] GCtR 1150 (P&H)
36. G.P. Tronics Pvt Ltd v. State of WB [2025] GCtR 1149 (Calcutta)
37. Diamond Timber Industries v. Superintendent of CGST & CX, [2025] GCtR 1148 (Calcutta). 
38. Prasanth Sunil Kumar Bohra v. ITO [2025] GCtR 1173 (ITAT, Mumbai).
39. DCIT v. Religare Comtrade Ltd [2025] GCtR 1174 (ITAT, Delhi)
40. M/s Himalaya Wellness Company v Union of India [2025] GCtR 1123 (HP).
41. Kesar Terminals and Infrastructure Ltd v. DCIT [2025] GCtR 1175 (Bombay).
42. Vodafone Idea Ltd v. U.T. Chandigarh [2025] GCtR 1176 (P&H).
43. Coal India Ltd v. Commissioner of Customs [2025] GCtR 965 (SC). 
44. Standard Cartons Pvt Ltd v. Officer of Commissioner Central Tax [2025] GCtR 1180 (Delhi).
45. Singh Olympics Pvt. Ltd v. Commissioner of Delhi GST [2025] GCtR 1181 (Delhi). 
46. U.K. Paints (Overseas) Ltd v. ACIT [2025] GCtR 1184 (Delhi). 
47. Trendships Online Services Pvt Ltd v. CCT [2025] GCtR 1185 (Allahabad). 
48. Ajnara Realtech Ltd v. State of UP [2025] GCtR 1188 (Allahabad).
49. DCIT v. Tata Power Delhi Distribution Ltd [2025] GCtR 1189 (ITAT, Delhi). 
50. PCIT v. Remfry and Sagar [2025] GCtR 275 (Delhi). 
51. Ram Balram Buildhome Pvt Ltd v. ITO [2025] GCtR 485 (Delhi). 
52. Mahabir Tiwari v. Union of India [2025] GCtR 1190 (Gauhati).
53. Amazon Data Services India Pvt Ltd v. Assistant Commissioner of CGST [2025] GCtR 1191 (Delhi)
54. Gichak Daniam v. Union of India [2025] GCtR 1192 (Itanagar, Gauhati).

55. Vanguard Emerging Markets Stock Index Fund A Series of VISPLC v ACIT [2025] GCtR 1193 (ITAT, Mumbai).

56. Sheladia Associates v. ADIT [2025] GCtR 1194 (ITAT, Hyderabad)

57. Commissioner Commercial Tax v. S/S Ravi Prakash Rahul Prakash [2025] GCtR 1196 (Allahabad).

58. Mayank Mineral v. State of UP [2025] GCtR 1197 (Allahabad).

59. Mohit Sukhija v. NFA [2025] GCtR 1198 (ITAT, Delhi).

60. Manissery Jayachandran v. Union of India [2025] GCtR 1199 (Kerala).

61. Zarina Foundation v. CIT (E) [2025] GCtR 1200 (ITAT, Mumbai).

62. PCIT v. Third Generation Traders Pvt Ltd [2025] GCtR 1201 (Delhi).

63. Percival Joseph Pereira v. ITO [2025] GCtR 1206 (ITAT, Mumbai). 

64. Shravan Singh Parmar v. ITO [2025] GCtR 1207 (ITAT, Mumbai).

65. The ACIT v. Eenadu Television Pvt Ltd [2025] GCtR 1210 (ITAT, Hyderabad)

66. Murugan Doraisamy v ITO [2025] GCtR 1211 (ITAT, Chennai).

67. Dharampal Saghera v. ITO [2025] GCtR 1212 (ITAT, Chandigarh).

68. Ravi Goyal v. State of MP [2025] GCtR 1215 (Indore, MP).

69. CIT v. Naresh K. Trehan [2025] GCtR 1222 (Delhi).

70. Asian Traders v. Superintendent Range 111 CGST [2025] GCtR 1224 (Delhi).

71. Infiniti Retail Ltd v. Union of India [2025] GCtR 1223 (Delhi).

72. Ansari Constructions v. Union of India [2025] GCtR 1226 (Gauhati).

73. NRM Metals (I) Pvt Ltd v. Union of India [2025] GCtR 1227 (Gujarat).

74. L&T Geostructure Ltd v. Union of India [2025] GCtR 1228 (Madras).

75. Mercedes - Benz India Pvt Ltd v. Union of India [2025] GCtR 1229 (Bombay).

76. Communist Party of India (M) v. Income Tax Officer [2025] GCtR 1230 (Delhi).

77. Ashok Bricks v. ACIT [2025] GCtR 1231 (ITAT, Cuttack).

78. ACIT v. M/s Aditya Birla Financial Shared Services Limited [2025] GCtR 1232 (ITAT, Mumbai).

79. GJ Trust v. ITO [2025] GCtR 1233 (ITAT, Mumbai).

80. Anantula Vijay Mohan v. DCIT [2025] GCtR 1241 (ITAT, Bangalore).

81. CNB Finwiz Ltd v. DCIT [2025] GCtR 1242 (Delhi).

82. Trilok Singh Bhandari Charitable Trust v. ITO [2025] GCtR 1243 (ITAT, Delhi).

83. IE Venture Fund v. PCIT [2025] GCtR 1244 (Delhi).

84. Sonali Dharmendra Mhatre v. ITO [2025] GCtR 1245 (ITAT, Mumbai).

85. R.T. Infotech v. Additional Commissioner [2025] GCtR 1246 (Allahabad).

86. Pankaj Inder Wadhwa v ITO [2025] GCtR 1248 (ITAT, Mumbai).

87. Desai Infra Projects Ltd v. PCIT [2025] GCtR 1247 (ITAT, Pune).

88. Chanda Runwal v. ACIT [2025] GCtR 1249 (ITAT, Mumbai).

89. PCIT v. Garg Acrylic Ltd [2025] GCtR 1250 (Delhi).

90. Raj Steel v. State of UP [2025] GCtR 1251 (Allahabad).

91. Unity Traders v. Principal Additional Director [2025] GCtR 1252 (Delhi).

92. Delhi Foils v. Additional Commissioner [2025] GCtR 1253 (Delhi).

93. MHJ Metaltechs Pvt Ltd v. CGST Delhi [2025] GCtR 1254 (Delhi).

94. Seabird Marine Services P Ltd v. ACIT [2025] GCtR 1255 (ITAT, Rajkot).

95. Morparia and Ranka Construction Co. v. ITO [2025] GCtR 1256 (ITAT, Mumbai).

96. Global Tradex Ltd v ACIT [2025] GCtR 1257 (ITAT, Mumbai).

97. Khaleeque Ahmed v. Superintendent CGST [2025] GCtR 1258 (Delhi).

98. Colorado Chattels Pvt Ltd v. ITO [2025] GCtR 1259 (ITAT, Delhi).

99. Alligare Chem Pvt Ltd v. State of Chhattisgarh [2025] GCtR 1260 (Chhattisgarh).

100. Essar Shipping Ltd v. DCIT [2025] GCtR 1261 (ITAT, Mumbai).

101. Vertex Offshore Services Pvt Ltd v. DCIT [2025] GCtR 1262 (ITAT, Hyderabad).

102. Devat and Ram Company Pvt Ltd v. ITO [2025] GCtR 1263 (Delhi).

103. PCIT v. Beam Global Spirits and Wine Ltd [2025] GCtR 629 (Delhi).

104. Commissioner of Central Tax & GST v. Raghav Agarwal [2025] GCtR 1267 (SC).

105. Saurabh Sahu v. State of Maharashtra [2025] GCtR 1314 (Bombay).

106. Larsen and Toubro v. Commissioner of Delhi GST [2025] GCtR 1313 (Delhi).

107. Ozone Pharmaceuticals v Union of India [2025] GCtR 1312 (HP).

108. Amadeus IT Group SA v DCIT [2025] GCtR 1316 (ITAT, Delhi)

*Complete List of 100+ Decisions Alongwith Full text (PDF) Copies of Decisions with Synopsis is Available at GCtR's "IBC And Tax Decisions" Whatsapp Group*. Group Link is Shared Below : 

https://chat.whatsapp.com/GDsGmQU7FQq7jbQFfzTnZQ