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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Ahmedabad · 12 Oct 2024
    Ahmedabad ITAT Voids CIT(A) Order for Erroneous Non-Adjudication on Merits Related to Advance Tax Payment Condition Under Section 249(4)(b)

    Kantilal Laxmichand Jain Vs ITO

    (2024) TaxCorp(LJ) 34583 (ITAT-AHMEDABAD) · Section 249(4)(b)

  2. ITAT Chennai · 28 Nov 2024
    Chennai ITAT Overturns PCIT’s Revisionary Order Under Section 263 for Lack of Evidence of Income Misreporting

    Anitha Texcot (India) Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34582 (ITAT-CHENNAI) · Section 270A

  3. ITAT Delhi · 11 Nov 2024
    Income from Technical Services Rendered by Foreign Company Exempt from Tax in India: Delhi ITAT Ruling

    Transkor Global Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34581 (ITAT-DELHI)

  4. ITAT Delhi · 11 Nov 2024
    Delhi ITAT Overturns Revenue's Rs. 99.99 Lakh Addition on Unexplained Share Premium, Upholding Investor's Capital Sources

    ACE Cabs Limited Vs ACIT

    (2024) TaxCorp(LJ) 34580 (ITAT-DELHI)

  5. Delhi High Court · 11 Nov 2024
    Delhi HC Orders Recalculation of Refund Interest for AY 2017-18: Emphasizes Timely Compensation for Delayed Refunds

    Nokia Solutions and Networks India Pvt Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34579 (HC-DELHI) · Section 244A

  6. Forein High Court · 11 Oct 2024
    Austrian Tax Resident Seeks Clarity on Withholding Tax on International Airline Income

    Anonymous Vs Foreign Court AUSTRIA

    (2024) TaxCorp(LJ) 34578 (HC-Forein)

  7. ITAT Delhi · 28 Nov 2024
    Bandwidth Charges Not Royalty: ITAT Ruling in Bharti Airtel Case

    Bharti Airtel Limited Vs ACIT

    (2024) TaxCorp(LJ) 34577 (ITAT-DELHI)

  8. ITAT Mumbai · 28 Nov 2024
    Mumbai ITAT Declares Late Filing Fees Under Section 234E Non-Applicable to Prior Assessment Years, Upholding Prospective Nature of Legislation

    Balaji Graphics Art Pvt Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34576 (ITAT-MUMBAI) · Sections 200A, 234E

  9. Gujarat High Court · 09 Dec 2024
    Gujarat HC Rules on Competency of JAO in Notice Issuance Under Section 148 After Search Operations

    Talati And Talati LLP Vs Office of Assistant Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 34575 (HC-GUJARAT) · Section 148

  10. ITAT Hyderabad · 29 Nov 2024
    Hyderabad ITAT Upholds Assessee's Claim for Foreign Tax Credit Despite Delayed Filing of Form 67

    Ramesh Babu Jasti Gandipet Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34574 (ITAT-HYDERABAD)

  11. ITAT Mumbai · 29 Nov 2024
    Substantial Justice Prevails: Mumbai ITAT Condones Delay in Appeal Process for AY 2018-19 Assessment

    Dhoot Industrial Finance Ltd Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34573 (ITAT-MUMBAI)

  12. ITAT Mumbai · 29 Nov 2024
    Mumbai ITAT Affirms CIT(A) Order on Maximum Marginal Rate for Discretionary Trust, Reinforcing Legal Interpretation of Taxation Policies

    Aradhya Jain Trust Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34572 (ITAT-MUMBAI)

  13. Bombay High Court · 29 Nov 2024
    Religious and Charitable Trust Benefits Affirmed: Bombay HC Upholds Exemption Claims Under Section 115BBC(2)(b)

    Shree Sai Baba Sansthan Trust – Shirdi Vs Commissioner of Income Tax (Exemptions)

    (2024) TaxCorp(LJ) 34571 (HC-BOMBAY)

  14. ITAT Mumbai · 08 Oct 2024
    Mumbai ITAT Determines Non-Binding Nature of Tribunal Findings Under Black Money Act; Mandates Disclosure of Foreign Assets by Assessees

    Captain Vilas Waman Katre Vs Additional Commissioner of Income tax

    (2024) TaxCorp(LJ) 34570 (ITAT-MUMBAI)

  15. ITAT Mumbai · 08 Oct 2024
    Mumbai ITAT Reinstates Assessee's Appeal, Criticizes CIT(A) Overreach in Tax Order

    Jyoti Prakash Deshmukh Vs ITO

    (2024) TaxCorp(LJ) 34569 (ITAT-MUMBAI) · Section 251

  16. ITAT Mumbai · 10 Dec 2024
    Mumbai ITAT Upholds Indian Residency of Assessee, Declares Income Tax Obligation Unassailable under India-US DTAA

    Ashok Kumar Pandey Vs ACIT

    (2024) TaxCorp(LJ) 34568 (ITAT-MUMBAI)

  17. ITAT Cochin · 10 Dec 2024
    Cochin ITAT Upholds Assessee’s Valuation Method for Inventories, Dismisses Revenue's VAT Adjustment Claim

    Arunkumar Puthige Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34567 (ITAT-COCHIN)

  18. Supreme Court · 05 Oct 2024
    Supreme Court Upholds Delhi High Court Ruling, Dismissing Assessee’s SLP

    Johnson Matthey Public Ltd. Company Vs CIT

    (2024) TaxCorp(LJ) 34566 (SC)

  19. Calcutta High Court · 04 Nov 2024
    Calcutta High Court Upholds Deduction under Section 80IA(4) for Port Infrastructure Development, Affirms Validity of Agreements with Nodal Agencies

    Bothra Shipping Services Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34565 (HC-CALCUTTA) · Section 80-IA

  20. ITAT Chennai · 04 Nov 2024
    Chennai ITAT Determines Estimated Profits Are Sufficient; Further Disallowances Under Tax Codes Unwarranted

    Shri Irulandi Thevar Vetrivel Vs The ACIT

    (2024) TaxCorp(LJ) 34564 (ITAT-CHENNAI) · Sections 40A(3), 40(a)(ia)

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