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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Chennai · 16 Nov 2024
    Chennai ITAT Upholds Business Classification of Lottery Prize Winnings, Allowing Set-off of Expenditures Against Income

    Pooja Marketing Vs DCIT

    (2024) TaxCorp(LJ) 34603 (ITAT-CHENNAI)

  2. ITAT Delhi · 19 Nov 2024
    Delhi ITAT Upholds Assessment Validity Under Section 153A, Dismissing Assessee's Appeal Due to Failure to Provide Waiver Form for Foreign Bank Account Verification

    Parag Dalmia Vs DCIT

    (2024) TaxCorp(LJ) 34602 (ITAT-DELHI) · Section 153A

  3. ITAT Delhi · 19 Nov 2024
    Delhi ITAT Disregards Revenue's Imposition for Pre-Amendment Defaults

    Dream Design and Display India Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34601 (ITAT-DELHI) · Sections 200A, 234E

  4. ITAT Delhi · 13 Nov 2024
    Delhi ITAT Rules in Favor of Assessee, Directs AO to Conduct Assessment under Section 144 Instead of Section 143(3) Based on CBDT Guidelines

    PME Power Projects India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34600 (ITAT-DELHI) · Sections 143(3), 144

  5. Forein High Court · 18 Oct 2024
    Taxpayer's Cross-Border Tax Obligations: Canada Revenue Agency Pursues Tax Collection from US-Based Ms. Ryckman

    J.E. RYCKMAN Vs Foreign Court U.S.A.

    (2024) TaxCorp(LJ) 34599 (HC-Forein)

  6. ITAT Bangalore · 13 Nov 2024
    Bangalore ITAT Rules Interest Payments for Delayed Customs Duties Are Deductible Business Expenses, Distinguishing Them from Penalties

    Mangalore Chemicals & Fertilizers Limited Vs ACIT

    (2024) TaxCorp(LJ) 34598 (ITAT-BANGALORE) · Section 37(1)

  7. P&H High Court · 13 Nov 2024
    Software License Fees and ICT Services Not Covered by CBDT Appeal Exception: Punjab and Haryana HC Rules

    Perfetti Van Melle Ict B.V. Vs CIT

    (2024) TaxCorp(LJ) 34597 (HC-P&H)

  8. Supreme Court · 16 Oct 2024
    Supreme Court Affirms High Court's Ruling on Reassessment of Share Premium Taxability: No Grounds Found for Income Escapement

    Godrej Agrovet Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34596 (SC)

  9. Supreme Court · 16 Oct 2024
    SC Confirms Deductibility of 'Broken Period' Interest to Banks: Significance of Securities as Stock-in-Trade

    The Bank of Rajasthan Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34595 (SC)

  10. Supreme Court · 16 Oct 2024
    Supreme Court Rejects Revenue's Appeal Over Delay in Tax Dispute, Upholding ITAT Ruling on Foreign Deposits

    Joginder Singh Chatha Vs PCIT

    (2024) TaxCorp(LJ) 34594 (SC) · Section 69

  11. Bombay High Court · 13 Nov 2024
    Bombay High Court Ruling: Assessee Required to Pursue Appellate Remedies Before Further Court Actions

    Dennischarles John Das Vs Income tax Officer

    (2024) TaxCorp(LJ) 34593 (HC-BOMBAY)

  12. Bombay High Court · 13 Nov 2024
    Bombay HC Overrules ITAT's 10% Ad-Hoc Disallowance on Bogus Purchases, Upholding Principles of Evidence in Assessments

    Ashok Kumar Rungta Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34592 (HC-BOMBAY)

  13. Delhi High Court · 26 Nov 2024
    Delhi High Court Overturns Reassessment Notices, Emphasizing Limitation Periods Under Old Regime

    Felix Generics Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34591 (HC-DELHI) · Section 149(1)(b)

  14. ITAT Bangalore · 27 Nov 2024
    Bangalore ITAT Overturns CIT(A) Ruling: Appeal Dismissal Based on Advance Tax Misinterpretation Found Erroneous

    Maroofali I Shaikh Vs ITO

    (2024) TaxCorp(LJ) 34590 (ITAT-BANGALORE) · Section 249(4)(b)

  15. ITAT Delhi · 08 Nov 2024
    Delhi ITAT Reiterates Non-Applicability of TDS under Section 194-I in Revenue Sharing Arrangements between VLCC and Franchisees

    VLCC Health Care Ltd Vs Addl.CIT

    (2024) TaxCorp(LJ) 34589 (ITAT-DELHI) · Section 194-I

  16. Delhi High Court · 14 Oct 2024
    CBDT's Authority Upheld: ACIT/DCIT (Intl Tax) Empowered to Issue Sec. 143(2) Notices

    Ambience Towers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34588 (HC-DELHI) · Section 143(2)

  17. ITAT Hyderabad · 14 Oct 2024
    Legal Decision on Claims for Deductions Following a Search Operation: ITAT Hyderabad Ruling

    SEW Infrastructure Limited Vs DCIT

    (2024) TaxCorp(LJ) 34587 (ITAT-HYDERABAD)

  18. ITAT Ahmedabad · 14 Oct 2024
    ITAT Bars Rs. 2 Cr Addition to Tourism Corporation of Gujarat, Upholds Income Recognition Policy

    Tourism Corporation of Gujarat Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34586 (ITAT-AHMEDABAD)

  19. ITAT Delhi · 27 Nov 2024
    Delhi ITAT Rules That Transactions With Wholly Owned Subsidiary Do Not Constitute Loan: Revenue’s Appeal Dismissed

    Uniparts India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34585 (ITAT-DELHI) · Section 2(22)(e)

  20. ITAT Mumbai · 12 Oct 2024
    Mumbai ITAT Rules Amalgamation Capital Reserve as Non-Taxable Capital Receipt

    Samagra Wealthmax private Limited Vs DY. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34584 (ITAT-MUMBAI)

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