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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. Bombay High Court · 09 Apr 2025
    Bombay High Court Upholds Assessee's Writ Petition, Mandating Condonation of Delay in Form 9A Filing to Alleviate Undue Hardship

    Nav Chetna Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34754 (HC-BOMBAY) · Section 119(2)(b)

  2. Delhi High Court · 09 Apr 2025
    Delhi High Court Rules Interest on Borrowed Funds Temporarily Held in Deposits Constitutes Capital Expenditure in International Coal Ventures Case

    International Coal Ventures Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34753 (HC-DELHI)

  3. Madras High Court · 15 Jan 2025
    Madras High Court Upholds Revenue’s Authority in Writ Dismissal

    Mark Studio India Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34752 (HC-MADRAS)

  4. ITAT Mumbai · 15 Jan 2025
    Mumbai ITAT Upholds Section 80IA Deduction on Estimated Market Value of Transport Services Amid Revenue Challenges

    Prism Johnson Limited Vs ACIT

    (2024) TaxCorp(LJ) 34751 (ITAT-MUMBAI) · Section 80IA

  5. ITAT Delhi · 10 Jan 2025
    Charitable Institution Denied Exemption Under Section 11 for Non-Compliance with Filing Requirements

    Army Wives Welfare Association Vs ITO

    (2024) TaxCorp(LJ) 34750 (ITAT-DELHI) · Sections 11, 139(4)

  6. ITAT Ahmedabad · 10 Jan 2025
    Ahmedabad ITAT Overturns Section 68 Addition on Capital Advance Refund, Upholding Assessee’s Claims of Genuineness

    Flourish Purefoods Pvt. Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 34749 (ITAT-AHMEDABAD)

  7. Delhi High Court · 09 Jan 2025
    Delhi High Court Affirms ITAT Ruling: No Valid Reassessment Actions Due to Non-compliance with Section 150

    CAPITAL POWER SYSTEMS LTD Vs THE PR. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34748 (HC-DELHI) · Section 150

  8. ITAT Mumbai · 09 Jan 2025
    Mumbai ITAT Upholds Assessee's DCF Valuation, Rejects AO's Grounds for Disallowance under Section 56(2)(viib)

    Shaha Finlease Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34747 (ITAT-MUMBAI)

  9. ITAT Delhi · 09 Jan 2025
    ITAT Rules in Favor of Criteo Singapore: Advertisement Space Payments Not Taxable as Royalty Under India-Singapore DTAA

    Criteo Singapore Pte. Ltd Vs The A.C.I.T

    (2024) TaxCorp(LJ) 34746 (ITAT-DELHI)

  10. ITAT Delhi · 09 Jan 2025
    Delhi ITAT Renders Decision on Taxability of Technical Services Provided by UK Assessee, Emphasizing Indian Source of Income

    Tungsten Network Ltd Vs Dy.CIT

    (2024) TaxCorp(LJ) 34745 (ITAT-DELHI)

  11. ITAT Mumbai · 08 Jan 2025
    Mumbai ITAT Dismisses Revenue's Appeal as 'Withdrawn' Due to Insignificant Tax Impact Under New CBDT Directives

    Bennett Property Holdings Company Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34744 (ITAT-MUMBAI)

  12. Delhi High Court · 08 Jan 2025
    Delhi HC Upholds ITAT's Ruling Favoring Genpact Consulting in Section 263 Challenge

    Genpact Consulting Singapore Pte Ltd Vs CIT

    (2024) TaxCorp(LJ) 34743 (HC-DELHI) · Section 263

  13. Delhi High Court · 08 Jan 2025
    Delhi HC Overturns AO's Order on Withholding Tax Calculation for Foreign Assessee, Mandates Expense Consideration

    Travelport International Operations Limited Vs DCIT

    (2024) TaxCorp(LJ) 34742 (HC-DELHI)

  14. ITAT Mumbai · 08 Jan 2025
    Absence of Subcontractual Obligation Exempts Assessee from TDS Deduction under Section 194C

    Partho Das Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34741 (ITAT-MUMBAI) · Sections 40(a)(ia), 194C

  15. Delhi High Court · 08 Jan 2025
    Western Union Financial Services Not Subject to Permanent Establishment (PE) in India

    Western Union Financial Services Inc. Vs DIRECTOR OF INCOME TAX INTN'L

    (2024) TaxCorp(LJ) 34740 (HC-DELHI)

  16. ITAT Mumbai · 09 Jan 2025
    Mumbai ITAT Upholds PCIT's Authority to Initiate Revisionary Proceedings Under Section 263, Citing Inadequate Assessment of Depreciation on Goodwill

    Orion India Systems Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34739 (ITAT-MUMBAI) · Section 263

  17. ITAT Mumbai · 06 Jan 2025
    Interest Disallowance Under Section 36(1)(iii) Declared Unsustainable by Mumbai ITAT for Lack of Justification

    Sachin Chandru Mirani Vs ACIT

    (2024) TaxCorp(LJ) 34738 (ITAT-MUMBAI) · Section 36(1)(iii)

  18. ITAT Bangalore · 06 Jan 2025
    Bangalore ITAT Strikes Down Reassessment Order Over Non-Deduction of TDS on Foreign Payments, Emphasizes Necessity of Material Fact Disclosure

    Eurofins Peenya Resources Private Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34737 (ITAT-BANGALORE)

  19. ITAT Delhi · 06 Jan 2025
    Decision on Depreciation Claims: ITAT Affirms Rights of Assessee for Assets in Demerger Scheme

    Indus Towers Ltd (formerly known as Bharti Infratel Ltd) Vs DCIT

    (2024) TaxCorp(LJ) 34736 (ITAT-DELHI)

  20. ITAT Ranchi · 06 Jan 2025
    Assessee Eligible for Deduction under Section 80-IA despite Late Submission of Audit Report

    Jamshedpur Utilities and Services Company Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34735 (ITAT-RANCHI) · Section 80-IA

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