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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Mumbai · 10 Dec 2024
    Mumbai ITAT Restores Matter to AO; TDS Deduction Contingent on Payees' Tax Compliance Under Section 40(a)(ia)

    Shekhar Dadarkar Vs ACIT

    (2024) TaxCorp(LJ) 34653 (ITAT-MUMBAI)

  2. Gujarat High Court · 09 Dec 2024
    Gujarat High Court Affirms ITAT Verdict Nullifying PCIT's Revision Order, Upholds Tax Exemption for Co-operative Society’s Interest Income from Co-operative Bank Investments

    Ashwinkumar Arban Co Operative Society Ltd Vs The PCIT

    (2024) TaxCorp(LJ) 34652 (HC-GUJARAT)

  3. Delhi High Court · 09 Dec 2024
    Delhi High Court Upholds ITAT Ruling: Penalty Order Barred by Limitation Due to Delayed Initiation of Proceedings

    Turner General Entertainment Networks India Pvt. Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34651 (HC-DELHI) · Section 271C

  4. Supreme Court · 09 Dec 2024
    Supreme Court Upholds TDS Liability on Salaries Paid to Christian Missionaries by Tamil Nadu Govt.

    Institute Of The Franciscan Missionaries Of Mary Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34650 (SC)

  5. ITAT Ahmedabad · 11 Nov 2024
    Goodwill Recognized as a Depreciable Asset on Amalgamation: Ahmedabad ITAT Verdict Aligns with Supreme Court Rulings

    AIA Engineering Limited Vs DCIT

    (2024) TaxCorp(LJ) 34649 (ITAT-AHMEDABAD)

  6. ITAT Mumbai · 09 Dec 2024
    Foreign Tax Credit Claim Upheld by Mumbai ITAT: AZB and Partners Secures Deductions on Overseas Earnings

    AZB and Partners Vs ACIT

    (2024) TaxCorp(LJ) 34648 (ITAT-MUMBAI)

  7. ITAT Mumbai · 06 Dec 2024
    ITAT Mumbai Overturns Penalty Due to Ambiguity in Charge

    Manish Manohardas Asrani Vs INT TAX WARD1(1)

    (2024) TaxCorp(LJ) 34647 (ITAT-MUMBAI) · Section 270A

  8. AP High Court · 06 Dec 2024
    Telangana High Court Upholds Validity of Post-Search Assessment Proceedings Under Section 153C, Clarifying Limitation Period Initiation

    Jupally Real Estate Developers Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34646 (HC-AP) · Section 153C

  9. Karnataka High Court · 06 Dec 2024
    Karnataka High Court Strikes Down Excessive Interest Demand under DTVSV Act, Upholds Assessee's Rights

    Govindachary S/O Late Sri Dasachary Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34645 (HC-KARNATKATA)

  10. ITAT Bangalore · 06 Dec 2024
    Bangalore ITAT Overturns Revenue’s Addition for "Route Expenses" in Landmark Decision

    Late Kari Thimmegowda Rajashekhara Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34644 (ITAT-BANGALORE)

  11. Delhi High Court · 06 Dec 2024
    Delhi HC Quashes Reassessment Notice Against Discovery Communications India for Non-Disclosure Failures

    Discovery Communications India Vs ADDL. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34643 (HC-DELHI)

  12. ITAT Hyderabad · 08 Nov 2024
    Hyderabad ITAT Rules Revenue Must Acknowledge Manufacturing Start for AY 2024 Despite Compliance Failures in AY 2023

    Granules CZRO Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34642 (ITAT-HYDERABAD) · Section 115BAB

  13. ITAT Delhi · 04 Dec 2024
    SAFEMA Tribunal Overturns Property Attachment Order, Citing Non-Applicability of Benami Act Provisions Prior to Amendment

    Mohammad Shahzad Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34641 (ITAT-DELHI)

  14. ITAT Delhi · 02 Dec 2024
    Tax Benefits Affirmed for Austrian Assessee under India-Austria DTAA: ITAT Rules on Software License Income and Tax Residency Evidence

    Tricentis Gmbh Vs The DCIT

    (2024) TaxCorp(LJ) 34640 (ITAT-DELHI)

  15. Karnataka High Court · 02 Dec 2024
    Karnataka High Court Reverses Single Judge Ruling on Income Tax Exemption for Compensated Land Acquisition

    Tushira Industries Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34639 (HC-KARNATKATA)

  16. ITAT Delhi · 02 Dec 2024
    Delhi ITAT Rules Interconnectivity Charges as Business Income, Upholding Taxation Principles Under India-Oman DTAA

    Oman Telecommunications Company SAOG Vs DCIT

    (2024) TaxCorp(LJ) 34638 (ITAT-DELHI)

  17. ITAT Patna · 02 Dec 2024
    Patna ITAT Declares Levy of Penalties Invalid due to Lack of Prior Satisfaction by AO and Failure to Meet Statutory Requirements

    Patliputra Builders Limited Vs ACIT

    (2024) TaxCorp(LJ) 34637 (ITAT-PATNA) · Sections 271(1)(c), 271AAA

  18. ITAT Mumbai · 02 Dec 2024
    Mumbai ITAT Affirms Morgan Stanley Mauritius' Right to Selectively Apply Tax Provisions Under the India-Mauritius DTAA and the Income Tax Act

    Morgan Stanley Mauritius Company Ltd Vs Dy. CIT

    (2024) TaxCorp(LJ) 34636 (ITAT-MUMBAI)

  19. ITAT Jaipur · 04 Dec 2024
    Jaipur ITAT Clarifies Limitations on AO's Authority to Reassess Income Post Acceptance of Assessee's Contentions

    Amros Engineering (P) Ltd Vs The ITO

    (2024) TaxCorp(LJ) 34635 (ITAT-JAIPUR) · Section 148

  20. ITAT Delhi · 04 Dec 2024
    Bently Nevada LLC Not Considered to Have Permanent Establishment in India During Relevant Assessment Year, ITAT Rules

    Bently Nevada Llc Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34634 (ITAT-DELHI)

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