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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Delhi High Court · 19 Sep 2024
    Bajaj Allianz Denied TDS Credit Quashed by Delhi High Court: Legal Precedent Set for Tax Credit Claims

    Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen Vs The CIT

    (2024) TaxCorp(LJ) 34523 (HC-DELHI)

  2. Supreme Court · 18 Sep 2024
    Supreme Court Upholds Kerala High Court Ruling on Taxability of Trustee Consideration

    Jose Thomas Etc Vs The PCIT

    (2024) TaxCorp(LJ) 34522 (SC)

  3. Supreme Court · 18 Sep 2024
    Supreme Court Upholds Delhi HC Ruling, Dismisses Revenue's SLP on Capitalisation of Interest in Construction Projects

    Triumph Realty Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34521 (SC)

  4. Delhi High Court · 03 Dec 2024
    Legal Precedent Set: Delhi HC Rules Compounding Charges under 2014 Guidelines for Assessee

    Global Visa Services Pvt. Ltd. & Anr Vs PCIT

    (2024) TaxCorp(LJ) 34520 (HC-DELHI)

  5. Supreme Court · 17 Sep 2024
    Judicial Notice Issued by Supreme Court Against Allahabad HC Verdict on Authenticity of Company Investments

    PNC Infratech Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34519 (SC)

  6. Supreme Court · 17 Sep 2024
    Supreme Court Issues Notice on Revenue's Appeal Against Karnataka HC Ruling Favoring Assessee in Secondment Taxation Dispute

    Abbey Business Services (India) P. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 34518 (SC)

  7. ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Acknowledges Specific Grounds for Reassessment and Corrects Misinterpretation of Legal Obligations

    Indian Chronicle Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34517 (ITAT-AHMEDABAD)

  8. ITAT Delhi · 10 Dec 2024
    SAFEMA Tribunal Affirms Dismissal of DCIT Appeal, Upholds Fiduciary Exception Under Benami Act

    Jiten Pujari & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34516 (ITAT-DELHI) · Section 2(9)(A)(ii)

  9. ITAT Kolkata · 16 Sep 2024
    MAT Provisions Enforced on Liquidating Assessee Without Section 115JB Exemption.

    Industrial Investment Bank of India Limited Vs PCIT

    (2024) TaxCorp(LJ) 34515 (ITAT-KOLKATA) · Section 115JB

  10. ITAT Chennai · 14 Sep 2024
    Chennai ITAT Dismisses Assessee’s Appeal, Upholds CIT(A)’s Rectification Order Under Section 154; Restricts Exemption Claim on Club's Interest Income from FDs

    Madras Gymkhana Club Vs The ITO

    (2024) TaxCorp(LJ) 34514 (ITAT-CHENNAI)

  11. ITAT Delhi · 11 Dec 2024
    Delhi ITAT Dismisses Appeal by Former Director of Struck-Off Company, Citing Lack of Board Resolution and No Contingent Liability

    Boopendradas (Vikash) Sungker DCIT

    (2024) TaxCorp(LJ) 34513 (ITAT-DELHI)

  12. ITAT Ahmedabad · 11 Dec 2024
    Ahmedabad ITAT Quashes Revisionary Proceedings Under Section 263, Upholds Assessee's Claim of Prior Period Depreciation Due to Change in Accounting Policy

    Sabarmati Gas Ltd Vs The Ld.Pr.CIT

    (2024) TaxCorp(LJ) 34512 (ITAT-AHMEDABAD)

  13. ITAT Delhi · 14 Sep 2024
    Delhi ITAT Rules Distribution Revenue from TV Channels as Business Income, Not Royalty Under India-US DTAA

    Turner Broadcasting System Asia Pacific Inc Vs DCIT

    (2024) TaxCorp(LJ) 34511 (ITAT-DELHI)

  14. ITAT Chennai · 14 Sep 2024
    Chennai ITAT Upholds CIT(A) Order, Clarifies Deduction Under Section 36(1)(viia)(d) for Bad and Doubtful Debts

    Cholamandalam Investment & Finance Company Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34510 (ITAT-CHENNAI)

  15. Supreme Court · 13 Sep 2024
    Supreme Court Rejects Revenue's Appeal on Reopening of Assessments Due to Delay, Upholds High Court's Ruling

    Aim Fincon Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34509 (SC)

  16. Supreme Court · 13 Sep 2024
    Reassessment Proceedings Invalidated: Supreme Court Upholds Delhi HC's Quashing of Revenue Notices

    TIA Enterprises Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34508 (SC)

  17. Supreme Court · 13 Sep 2024
    Supreme Court Affirms HC's Stand on Non-Taxability of Software Licensing under Indian Law

    Gracemac Corporation Golf View Corporate Vs CIT

    (2024) TaxCorp(LJ) 34507 (SC)

  18. Forein High Court · 13 Sep 2024
    Total Kenya Limited vs. Commissioner of Direct Taxes - High Court Rules on Withholding Tax Obligations for Payments to Foreign Parent Company

    Total Kenya Limited Vs Foreign Court Kenya

    (2024) TaxCorp(LJ) 34506 (HC-Forein)

  19. ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  20. Kerala High Court · 12 Sep 2024
    Kerala HC Affirms Eligibility for Section 80P(2) Benefits: Interest Income Constitutes Enhancement of Principal Activity Profits

    TS-673-HC-2024KER-Kerela_HC_Sahyadri_Cooperative

    (2024) TaxCorp(LJ) 34504 (HC-KERALA) · Section 80P(2)

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