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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Mumbai · 06 Sep 2024
    Mumbai ITAT Orders Reconsideration of Penalty Under BMA 2015, Citing Violation of Natural Justice Principles

    Arnab Mitra Vs DDIT/ADIT(INV)-3(1)

    (2024) TaxCorp(LJ) 34483 (ITAT-MUMBAI)

  2. ITAT Chennai · 05 Sep 2024
    Chennai ITAT Quashes Revision Order Under Section 263 for AY 2014-15, Holds It Bad in Law Due to Lack of Evidence on Erroneous and Prejudicial Nature

    Gaurav Dugar Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34482 (ITAT-CHENNAI) · Section 263

  3. ITAT Delhi · 04 Sep 2024
    Delhi ITAT Rules Trademark Sale as Capital Gain, Allows Capital Loss Claim on Land Surrender

    Mawana Sugar Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34481 (ITAT-DELHI)

  4. Forein High Court · 06 Sep 2024
    UK-Based GE Financial Investments Wins Tax Dispute Over US Limited Partnership Structure

    GE Financial Investments Vs Foreign Court UK

    (2024) TaxCorp(LJ) 34480 (HC-Forein)

  5. Bombay High Court · 05 Sep 2024
    Bombay High Court Upholds Faceless Mechanism for Central and International Taxation Charges Under Section 148A

    Abhin Anilkumar Shah Vs ITO

    (2024) TaxCorp(LJ) 34479 (HC-BOMBAY)

  6. Jharkhand High Court · 05 Sep 2024
    Jharkhand High Court Remits Matter to ITAT for Fresh Order on Section 135 of Companies Act Applicability

    Mecon Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34478 (HC-JHARKHAND) · Section 135

  7. Supreme Court · 04 Sep 2024
    SC Upholds Non-Retrospective Application of Section 80DD Amendments, Protects Disabled Persons' Interests

    Ravi Agrawal Vs Union of India

    (2024) TaxCorp(LJ) 34477 (SC) · Section 80DD

  8. P&H High Court · 04 Sep 2024
    Punjab & Haryana High Court Dismisses Assessee's Appeals: Seized Cash from Third Party Cannot Be Adjusted Against Tax Liability

    Kamla Mehta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34476 (HC-P&H)

  9. Supreme Court · 03 Sep 2024
    Supreme Court Upholds Orissa High Court Judgment: CIT's Direction Under Section 263 Held Beyond Jurisdiction

    Paradeep Phosphates Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34475 (SC) · Section 263

  10. Gujarat High Court · 03 Sep 2024
    Gujarat High Court Rules in Favor of Assessee Permitting Condonation of Delay in Filing Form 10-IC for Reduced Tax Rate Under Section 115BAA

    V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr

    (2024) TaxCorp(LJ) 34474 (HC-GUJARAT) · Section 115BAA

  11. AP High Court · 03 Sep 2024
    Telangana High Court Overturns CIT(E) Order Requiring 20% Tax Demand Deposit, Citing Exemption Notifications

    Telangana Building and Other Construction Workers Welfare Board Vs ITO

    (2024) TaxCorp(LJ) 34473 (HC-AP)

  12. Forein High Court · 30 Aug 2024
    Legal Determination on Tax Credits for Royalty Payments Between Parent and Subsidiary

    Somfy Vs Foreign Court France

    (2024) TaxCorp(LJ) 34472 (HC-Forein)

  13. ITAT Raipur · 03 Sep 2024
    Raipur ITAT Reverses Revenue’s Post-Search Assessment, Affirms No Additions Without Incriminating Evidence

    N.R Ispat & Power Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34471 (ITAT-RAIPUR) · Section 153A

  14. ITAT Ahmedabad · 02 Sep 2024
    Ahmedabad ITAT Reverses CIT(A) Order, Citing Willful Concealment of Business Closure by Assessee

    Real Cargo Mumbai Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34470 (ITAT-AHMEDABAD)

  15. ITAT Bangalore · 31 Aug 2024
    Bangalore ITAT Clarifies Non-Applicability of Section 2(22)(e) in Absence of Actual Payment to Assessee

    Sri Haris Kalandan Mohammed Vs DCIT

    (2024) TaxCorp(LJ) 34469 (ITAT-BANGALORE) · Section 2(22)(e)

  16. ITAT Delhi · 31 Aug 2024
    Delhi ITAT Renders Verdict Favoring Assessee, Nullifying Revenue's Addition Under Section 68 Regarding Pre-Demonetisation Cash Sales

    Hari Om Retail Private Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34468 (ITAT-DELHI)

  17. ITAT Chennai · 31 Aug 2024
    Chennai ITAT Overrules Rs. 49.48 Crore Disallowance for IDFC First Bank, Affirms Exemption of Dividend Income Under Section 10(34)

    IDFC First Bank Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34467 (ITAT-CHENNAI) · Section 14A

  18. ITAT Mumbai · 31 Aug 2024
    Mumbai ITAT Upholds Section 11 Exemption for JD Tata Endowment Trust on Overseas Education Grants, Recognizing Indian Applications of Charitable Funds

    JN Tata Endowment for the Higher Education of Indians Vs ITO (Exemptions)

    (2024) TaxCorp(LJ) 34466 (ITAT-MUMBAI) · Section 11

  19. ITAT Chennai · 31 Aug 2024
    Chennai ITAT Rules in Favor of Hyundai Motors on Non-Taxability of Investment Promotion Subsidy as Capital Receipt

    Hyundai Motor India Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34465 (ITAT-CHENNAI)

  20. ITAT Bangalore · 30 Aug 2024
    Bangalore ITAT Rules Software Sale and Ancillary Services Are Not Taxable as Technical Services Under India-USA DTAA

    Q2 Software Inc Vs DCIT

    (2024) TaxCorp(LJ) 34464 (ITAT-BANGALORE)

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