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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Bombay High Court · 14 Aug 2024
    Bombay High Court Rules in Favor of Petitioner, Allowing Claim Under 'Vivad Se Vishwas I-Relief for MSMEs Scheme' Despite Reclassification as Non-MSME

    Marine Electricals India Ltd Vs Union of India and Anr.

    (2024) TaxCorp(LJ) 34423 (HC-BOMBAY)

  2. AP High Court · 14 Aug 2024
    Telangana High Court Upholds Assessee's Writ Petition, Declares Entire Assessment Proceedings Vitiated Due to Non-Compliance with Faceless Procedure Mandated by CBDT Notification.

    Venkataramana Reddy Patloola Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34422 (HC-AP)

  3. Delhi High Court · 13 Aug 2024
    Delhi HC Quashes Reassessment Proceedings Against Assessee Over Mischaracterization of Interest Income on NCDs

    Genpact Luxembourg S.A.R.L. Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34421 (HC-DELHI)

  4. Karnataka High Court · 13 Aug 2024
    Karnataka High Court Upholds Settlement Commission's Decision, Rejects Revenue's Writ Petition

    Umah Agarwal Vs The Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34420 (HC-KARNATKATA)

  5. Delhi High Court · 13 Aug 2024
    Delhi HC Quashes Reassessment Notice Under Section 148 for AY 2019-20, Holds Subscription of Share Capital as Capital Account Transaction

    Tosca Master Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34419 (HC-DELHI)

  6. Madras High Court · 12 Aug 2024
    Madras HC Rules Compensation for Diminution in ESOP Value as Taxable Perquisite Under 'Salaries'

    Nishithkumar Mukeshkumar Mehta Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34418 (HC-MADRAS)

  7. ITAT Mumbai · 10 Aug 2024
    Mumbai ITAT Partly Allows Assessee’s Appeal, Sets Precedent on Section 14A Disallowance and Error Trade Losses

    Morgan Stanley India Company Ltd Vs ACIT-4(3)(2)

    (2024) TaxCorp(LJ) 34417 (ITAT-MUMBAI) · Section 14A

  8. ITAT Jaipur · 10 Aug 2024
    Jaipur ITAT Rules Penalty Proceedings Under Section 271(1)(c) Cannot Stand if Revised Return Income is Accepted During Reassessment

    Ajoy Sharma Vs DCIT

    (2024) TaxCorp(LJ) 34416 (ITAT-JAIPUR) · Section 271(1)(c)

  9. ITAT Bangalore · 10 Aug 2024
    Bangalore ITAT Allows Assessee’s Appeal, Deletes Addition of Rs. 186 Cr Under Section 56(2)(viib)

    Pisces EServices Pvt. Ltd Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34415 (ITAT-BANGALORE) · Section 56(2)(viib)

  10. ITAT Bangalore · 10 Aug 2024
    Bangalore ITAT Refuses to Condone 359-Day Delay in Filing Appeal, Dismisses Assessee’s Case

    ABS Fujitsu General Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34414 (ITAT-BANGALORE)

  11. Supreme Court · 09 Aug 2024
    Most Favoured Nation Clause: SC Upholds Denial of Benefit to Vodafone

    Nestle SA Vs GOFFICER, CIRCLE(INTERNATIONAL TAXATION)2(2)(2)

    (2024) TaxCorp(LJ) 34413 (SC)

  12. ITAT Delhi · 09 Aug 2024
    Delhi ITAT Rules: EY US Professional Services Receipts Not FIS Due to Non-Fulfillment of 'Make Available' Criteria

    Ernst And Young U.S. LLP Vs ACIT

    (2024) TaxCorp(LJ) 34412 (ITAT-DELHI)

  13. ITAT Bangalore · 09 Aug 2024
    Search Warrant Fiasco: ITAT Quashes Assessment Order for Lack of Jurisdiction

    Blueline Foods (India) Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34411 (ITAT-BANGALORE)

  14. Bombay High Court · 09 Aug 2024
    Faceless Assessment Scheme: Bombay HC Quashes Notices Issued in Violation of E-Assessment Scheme

    Kairos Properties Private Limited Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34410 (HC-BOMBAY) · Section 151A

  15. Forein High Court · 09 Aug 2024
    Secret Recipe Protection: PepsiCo Wins Tax Battle

    PepsiCo, Inc and Stokely-Van Camp, Inc Vs Foreign Court Australia

    (2024) TaxCorp(LJ) 34409 (HC-Forein)

  16. Gujarat High Court · 09 Aug 2024
    Tax Department's Appeal Dismissed: Gujarat HC Upholds ITAT's Decision

    N K Industries Ltd Vs Principal Commissioner of Income Tax 3

    (2024) TaxCorp(LJ) 34408 (HC-GUJARAT)

  17. Delhi High Court · 08 Aug 2024
    Sweat Equity Shares Not Treated as Profits in Lieu of Salary: Delhi HC

    Akash Poddar Vs ACIT

    (2024) TaxCorp(LJ) 34407 (HC-DELHI)

  18. Delhi High Court · 08 Aug 2024
    Digital Submission of Form 10 Not a Mandatory Condition for Charitable Trusts: Delhi HC

    The Associated Chambers Of Commerce And Industry Of India Vs Deputy Commissioner of Income Tax & Ors.

    (2024) TaxCorp(LJ) 34406 (HC-DELHI)

  19. ITAT Pune · 07 Aug 2024
    India-Italy DTAA Benefit Denied: Pune ITAT Upholds 15% DDT on Dividend Paid to Italian Shareholder

    Piaggio Vehicles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34405 (ITAT-PUNE)

  20. ITAT Bangalore · 07 Aug 2024
    US-India Business Partnership Commission Not Liable to FTS: ITAT Bangalore

    Steer America Inc. Vs DCIT

    (2024) TaxCorp(LJ) 34404 (ITAT-BANGALORE) · Section 9(1)(vii)

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