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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. ITAT Bangalore · 21 Nov 2024
    Free Import of Testing Assets by Samsung R&D Doesn't Constitute Income

    Samsung R&D Institute India - Bangalore Pvt. Ltd Vs JCIT

    (2024) TaxCorp(LJ) 34613 (ITAT-BANGALORE) · Section 28(iv)

  12. Supreme Court · 21 Nov 2024
    Landmark SC Ruling Exonerates HDFC Bank Officials in Inadvertent Error Saga

    HDFC Bank Ltd. Vs THE STATE OF BIHAR & ORS.

    (2024) TaxCorp(LJ) 34612 (SC)

  13. ITAT Delhi · 26 Nov 2024
    Software Service Receipts Not Taxable as FIS: Delhi ITAT Rules in Favor of Assessee

    Attachmate Corporation Vs ACIT

    (2024) TaxCorp(LJ) 34611 (ITAT-DELHI)

  14. ITAT Chennai · 19 Nov 2024
    Chennai Tribunal Declares AO's Disallowance Invalid Without Sufficient Findings on Exempt Income Expenditure

    Asianet Star Communications Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34610 (ITAT-CHENNAI) · Section 14A

  15. ITAT Hyderabad · 19 Nov 2024
    Hyderabad ITAT Upholds Assessee's Appeal; Confirms Validity of AO's Assessment Order on Capital Reduction

    Menzies Bobba Ground Handling Services Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34609 (ITAT-HYDERABAD)

  16. Bombay High Court · 19 Nov 2024
    Bombay HC Overturns ITAT Ruling: CIT's Six-Month Inaction Deemed Registration under Section 12A

    Dr. Kasliwal Medical Care & Research Foundation Vs The Commissioner of Income Tax-IV

    (2024) TaxCorp(LJ) 34608 (HC-BOMBAY) · Section 12A

  17. Supreme Court · 08 Nov 2024
    Supreme Court Reconsiders Ganpati Dealcom Decision, Opening New Avenues for Tax Assessment

    Ganpati Dealcom Pvt. Ltd Vs Union of India & Anr

    (2024) TaxCorp(LJ) 34607 (SC)

  18. ITAT Lucknow · 18 Nov 2024
    ITAT Declares Revenue's Appeal Infructuous after Acknowledging Assessee’s Exemption Claim under Section 10(26AAB)

    Krishi Utpadan Mandi Samiti Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34606 (ITAT-LUCKNOW) · Section 10(26AAB)

  19. ITAT Bangalore · 16 Nov 2024
    No Tax Deduction Required on Sales Commission Paid to US Subsidiary for Marketing Services

    Algonomy Software Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34605 (ITAT-BANGALORE) · Section 40(a)(ia)

  20. ITAT Surat · 08 Nov 2024
    Surat ITAT Invalidates Reassessment Order Due to Non-Issuance of Notice under Section 143(2)

    Eklavya Gems Vs The ITO

    (2024) TaxCorp(LJ) 34604 (ITAT-SURAT) · Section 143(2)

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