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Landmark Rulings

Direct Tax landmark rulings

15,774 rulings

  1. ITAT Patna · 04 Dec 2024
    Patna ITAT Reverses Pr.CIT's Order, Upholds Assessee's Assessment Due to Lack of Independent Inquiry

    Nalanda Engicon Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34633 (ITAT-PATNA) · Section 263

  2. Madras High Court · 04 Dec 2024
    Madras High Court Dismisses Writ Petition of Assessee, Affirming Applicability of Section 153A and Section 153C while Emphasizing the Conditional Context of Assessment Proceedings

    Pavithra Sugichandran Vs The DCIT

    (2024) TaxCorp(LJ) 34632 (HC-MADRAS) · Sections 153A, 153C

  3. Madras High Court · 28 Nov 2024
    Madras HC Upholds Revenue’s Stand: Advance Amounts from Annual Maintenance Contracts Taxable upon Receipt

    Johnson Lifts Pvt. Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34631 (HC-MADRAS)

  4. ITAT Mumbai · 04 Nov 2024
    Mumbai ITAT Rules in Favor of Assessee: Interest on Perpetual Debentures Qualifies as Business Expenditure Under Section 36(1)(iii)

    TMF Holdings Ltd Vs Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34630 (ITAT-MUMBAI)

  5. ITAT Jaipur · 11 Dec 2024
    Development Fund Deemed Capital Receipt: Jaipur ITAT Rules in Favor of Educational Society

    Navratan Vidha Mandir Shiksha Samiti Vs The ACIT

    (2024) TaxCorp(LJ) 34629 (ITAT-JAIPUR)

  6. ITAT Jaipur · 27 Nov 2024
    No Notional Interest Taxation on Charitable Advances: Jaipur ITAT Rules in Favor of Assessee

    Raath Vidyapeeth Vs The ITO

    (2024) TaxCorp(LJ) 34628 (ITAT-JAIPUR)

  7. Delhi High Court · 27 Nov 2024
    Delhi High Court Upholds ITSC's Discretionary Grant of Immunity from Prosecution for Assessee under Section 245H

    ASM Traxim Pvt. Ltd. & Ors Vs DY.CIT

    (2024) TaxCorp(LJ) 34627 (HC-DELHI)

  8. Delhi High Court · 26 Nov 2024
    Judicial Scrutiny on Faceless Reassessment: Delhi HC Upholds Validity Against Assessees' Challenge

    T.K.S. Builders Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 34626 (HC-DELHI)

  9. ITAT Rajkot · 26 Nov 2024
    Rajkot ITAT Declares No "Transfer" in Share Allotment During Amalgamation; Upholds CIT(A)'s Deletion of Excess Consideration Addition

    Kruti Rajesh Doshi Vs ACIT

    (2024) TaxCorp(LJ) 34625 (ITAT-RAJKOT) · Sections 47(ii), 56(2)(vii)(c)(ii)

  10. Madras High Court · 26 Nov 2024
    Madras HC Clarifies Revenue's Recourse Obligations Post-Insolvency of Assessee, Quashing Assessment Orders

    A. Sai Siva Jyothi Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34624 (HC-MADRAS)

  11. ITAT Chennai · 28 Oct 2024
    Chennai ITAT Rules in Favor of Assessee, Overturns Revenue's Rejection of Weighted Deductions for Scientific Research Expenditures

    MRF Limited Vs DCIT

    (2024) TaxCorp(LJ) 34623 (ITAT-CHENNAI) · Section 35(2AB)

  12. ITAT Mumbai · 28 Oct 2024
    Tax Implications Affirmed: Mumbai ITAT Grants Foreign Tax Credit to Amarchand Mangaldas

    Amarchand Mangaldas & Suresh A Shroff & Co. Vs ACIT

    (2024) TaxCorp(LJ) 34622 (ITAT-MUMBAI)

  13. ITAT Chennai · 28 Oct 2024
    Chennai ITAT Invalidates Tax Deduction Requirement on Marketing Fees Paid to Foreign Agents

    Spel Semiconductor Limited Vs ITO

    (2024) TaxCorp(LJ) 34621 (ITAT-CHENNAI)

  14. Bombay High Court · 28 Oct 2024
    Bombay High Court Mandates Timely Hearing of Long-Pending Tax Appeals; Displeasure Expressed Towards CIT(A)

    City Centre Mall Nashik Pvt. Ltd Vs National Faceless Appeal Centre

    (2024) TaxCorp(LJ) 34620 (HC-BOMBAY)

  15. Bombay High Court · 28 Oct 2024
    Bombay High Court Upholds Assessee's Income Classification as Business Profits in Property Leasing Case

    National Leasing Limited Vs The Assistant Commissioner of Income

    (2024) TaxCorp(LJ) 34619 (HC-BOMBAY)

  16. ITAT Raipur · 21 Nov 2024
    Capital Gains Taxation: ITAT Ruling on CGAS Withdrawals Empowers Assessee

    Digamber Madhav Chaudhary Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34618 (ITAT-RAIPUR)

  17. Forein High Court · 21 Nov 2024
    Tax Residency Dispute: Dutch Soldier's Case Highlights Complexities in International Taxation

    Anonymous Vs Foreign Court Netherland

    (2024) TaxCorp(LJ) 34617 (HC-Forein)

  18. ITAT Cuttack · 24 Oct 2024
    ITAT Cuttack Rules in Favor of Assessee, Challenging DVO's Delayed Submission of Valuation Report in Capital Gains Case

    Lalit Kumar Jalan Vs ITO

    (2024) TaxCorp(LJ) 34616 (ITAT-CUTTACK)

  19. Gujarat High Court · 24 Oct 2024
    Gujarat HC Critiques Revenue Authorities' Inaction on Appeal Pendency, Halting Recovery from Assessees

    Om Vision Infraspace Private Limited Vs ITO

    (2024) TaxCorp(LJ) 34615 (HC-GUJARAT)

  20. P&H High Court · 21 Nov 2024
    Punjab and Haryana HC Nullifies Assessment Order due to Denial of Personal Hearing Rights for Assessee

    Reena Garg Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34614 (HC-P&H)

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