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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 21 Dec 2024
    Mumbai ITAT Rules that Brokers are Not Liable for TDS Deduction under Section 194A

    Anand Rathi Commodities Limited Vs DCIT(TDS)-1(1)

    (2024) TaxCorp(LJ) 34673 (ITAT-MUMBAI) · Section 194A

  2. ITAT Mumbai · 21 Dec 2024
    Mumbai ITAT Rules on Exemption Denial in Charitable Institution's Income

    St. Joseph’s Education and Medical Relief Society Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34672 (ITAT-MUMBAI)

  3. Supreme Court · 14 Feb 2025
    SC Overturns Reassessment Notices Linked to Sale-Cum-Gift from Mother to Son

    MAHENDRA GALA Vs INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34671 (SC)

  4. Delhi High Court · 18 Nov 2024
    Delhi HC Affirms ITAT Ruling: Penalty Under Section 271C Invalidated Due to Limitation Bar, Emphasizing Reasonable Timeframe for Tax Proceedings

    M/S ADMA SOLUTIONS PVT. LTD. (FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.) Vs COMMISSIONER OF INCOME TAX (TDS)-1

    (2024) TaxCorp(LJ) 34670 (HC-DELHI)

  5. ITAT Delhi · 18 Nov 2024
    Delhi ITAT Quashes Reassessment Proceedings on Unsecured Loans Amidst Allegations of Accommodation Entries

    R.N. Khemka Enterprises Private Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34669 (ITAT-DELHI) · Section 148

  6. ITAT Panaji · 18 Nov 2024
    Cooperative Society Secures Deduction Under Section 80P(2)(d); ITAT Affirms CIT(A) Ruling on Proportionate Expenditure for Interest Income

    Shri Arihant Credit Souhard Sahakari Ltd. Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34668 (ITAT-PANAJI) · Section 80P

  7. ITAT Mumbai · 02 Jan 2025
    ITAT Mumbai Clears Assessee of Section 43CA Additions, Affirms Stamp Duty Value at Time of Original Agreement

    Arihant Associates Vs The ACIT

    (2024) TaxCorp(LJ) 34667 (ITAT-MUMBAI) · Section 43CA

  8. ITAT Mumbai · 02 Jan 2025
    Mumbai ITAT Rules Management Services by ESAB UK Do Not Constitute Fees for Technical Services under India-UK DTAA

    ESAB Holdings Limited Vs DCIT (IT)- 2(2)

    (2024) TaxCorp(LJ) 34666 (ITAT-MUMBAI)

  9. ITAT Mumbai · 14 Feb 2025
    Mumbai ITAT Rules Out Inclusion of GST in Non-Residents' Presumptive Taxation Under Section 44B

    Orient Overseas Container Line Limited Vs DCIT

    (2024) TaxCorp(LJ) 34665 (ITAT-MUMBAI) · Sections 44B, 145A

  10. ITAT Delhi · 16 Nov 2024
    Delhi ITAT Upholds Assessee's Position, Declares Revenue's Action on TDS Default Barred by Limitation

    Turner General Entertainment Net works India Limited Vs DCIT

    (2024) TaxCorp(LJ) 34664 (ITAT-DELHI) · Sections 201(1)/(1A), 201(3)

  11. ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Upholds Assessee’s Right to Claim Credit for Brought-Forward TDS of ₹17.50 Lacs from HPCL Despite Revenue Denial

    LEC-TPL UJV Vs THE INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34663 (ITAT-MUMBAI)

  12. MP High Court · 16 Nov 2024
    Madhya Pradesh High Court Upholds Deletion of Income Additions Linked to Syndicates Involving Assessee

    RAMESH CHANDRA RAI Vs PCIT

    (2024) TaxCorp(LJ) 34662 (HC-MP)

  13. ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Rules Code Sharing Receipts Exempt from Taxation in India Under India-US DTAA

    Delta Air Lines Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34661 (ITAT-MUMBAI)

  14. ITAT Delhi · 12 Dec 2024
    SAFEMA Tribunal Upholds Attachment Order on Benami Transactions Due to Lack of Evidence of Income Source

    Mohd. Farooq Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34660 (ITAT-DELHI)

  15. ITAT Ahmedabad · 12 Dec 2024
    Depreciation on Goodwill Post-Amalgamation: Ahmedabad ITAT Rules in Favor of Assessee

    Suzlon Energy Limited Vs The DCIT

    (2024) TaxCorp(LJ) 34659 (ITAT-AHMEDABAD)

  16. ITAT Mumbai · 12 Dec 2024
    Mumbai ITAT Rules on Limitation of Reassessment Notices: Appeals in Favor of Assessee for AYs 2013-14, 2014-15, and 2015-16

    Pushpak Realities Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 34658 (ITAT-MUMBAI)

  17. ITAT Mumbai · 12 Dec 2024
    Mumbai ITAT Determines Long Term Capital Gains from Allotment Date and Grants Deductions under Section 54F Amidst Short Term Capital Gain Dispute

    Sushil P. Shah Vs ITO

    (2024) TaxCorp(LJ) 34657 (ITAT-MUMBAI) · Section 54

  18. Delhi High Court · 12 Dec 2024
    Delhi HC Upholds ITAT Ruling: NHAI Subsidy Not Subject to Withholding Tax Under Section 194C

    National Highway Authority of India Vs CIT

    (2024) TaxCorp(LJ) 34656 (HC-DELHI)

  19. Delhi High Court · 11 Dec 2024
    High Court Affirms Legality of Criminal Charges Under Black Money Act Against Chartered Accountant for AY 2017-18

    Sanjay Bhandari Vs ITO

    (2024) TaxCorp(LJ) 34655 (HC-DELHI)

  20. Bombay High Court · 11 Dec 2024
    Bombay High Court Rules Against Revenue in Tax Refund Issue Linked to Company’s Insolvency Petition

    National Company Lawt Tribunal Vs Pr. Commissioner of Income-tax-6

    (2024) TaxCorp(LJ) 34654 (HC-BOMBAY)

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