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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 30 Jul 2024
    Mauritius Residency Triumphs: ITAT Upholds Exemption for Tiger Global Eight Holdings

    Tiger Global Eight Holdings Vs DCIT

    (2024) TaxCorp(LJ) 34383 (ITAT-DELHI)

  2. ITAT Chennai · 29 Jul 2024
    US-Based Automotive Company Wins Tax Battle: Chennai ITAT Rules Out Fee for Included Services

    Visteon Corporation Vs The DCIT

    (2024) TaxCorp(LJ) 34382 (ITAT-CHENNAI)

  3. Madras High Court · 29 Jul 2024
    Constitutional Safeguards in Search and Seizure: Madras HC Remands Case to Single Judge Bench

    SNJ Breweries Pvt. Ltd Vs The Principal Director of Income Tax

    (2024) TaxCorp(LJ) 34381 (HC-MADRAS)

  4. Delhi High Court · 29 Jul 2024
    Charitable Trust's Educational Activities Held Eligible for Exemption under Section 11

    NIIT Foundation Vs COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34380 (HC-DELHI) · Section 11

  5. ITAT Delhi · 27 Jul 2024
    US-India Tax Treaty: ITAT Delhi Rules Out FIS Classification for IT Enabled Services

    Invesco Holding Company (US) Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34379 (ITAT-DELHI)

  6. ITAT Ahmedabad · 27 Jul 2024
    ESOP Discount Allowed as Deduction under Section 37(1): Ahmedabad ITAT Follows Karnataka HC Ruling

    Axis Bank Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34378 (ITAT-AHMEDABAD) · Section 37(1)

  7. Bombay High Court · 27 Jul 2024
    Faceless Reassessment Fiasco: Bombay HC Quashes Notice for Non-Compliance with Section 151A

    Paras Mahendra Shah Vs Union of India

    (2024) TaxCorp(LJ) 34377 (HC-BOMBAY) · Section 151A

  8. Madras High Court · 27 Jul 2024
    Foreign Tax Credit: Madras High Court Quashes Rectification Order, Remands Matter for Reconsideration

    Thejo Engineering Limited Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 34376 (HC-MADRAS)

  9. ITAT Mumbai · 26 Jul 2024
    Mumbai ITAT Refines Tax Treatment of Written-Off Creditors, Strikes Down Bogus Purchase Allegations

    Parvez Ahmed Khalkullah Choudhary Vs ITO

    (2024) TaxCorp(LJ) 34375 (ITAT-MUMBAI) · Sections 41(1), 68

  10. ITAT Delhi · 26 Jul 2024
    Foreign Company's Tax Compliance Upheld: ITAT Dismisses Revenue's Appeal

    Toshiba Corporation Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34374 (ITAT-DELHI) · Section 201

  11. ITAT Delhi · 26 Jul 2024
    Hero Honda Share Deal: ITAT Quashes Rs. 3,644.85 Cr Addition

    Hero Motocorp Ltd. (as successor of Hero Investment P. Ltd.) Vs DCIT

    (2024) TaxCorp(LJ) 34373 (ITAT-DELHI) · Section 28(iv)

  12. ITAT Chennai · 26 Jul 2024
    Tamilnadu Advocate Welfare Fund Wins Tax Exemption Battle: ITAT Chennai Dismisses Revenue's Appeal

    Tamilnadu Advocate Welfare Fund Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34372 (ITAT-CHENNAI) · Section 11

  13. Delhi High Court · 25 Jul 2024
    Bandwidth Services Provided Outside India Not Taxable: Delhi HC

    TELSTRA SINGAPORE PTE LTD Vs THE COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34371 (HC-DELHI) · Section 9

  14. ITAT Delhi · 24 Jul 2024
    Mauritius Residency Triumphs: Delhi ITAT Upholds Treaty Benefits for Genuine Tax Resident

    Maven India Fund Vs ACIT

    (2024) TaxCorp(LJ) 34370 (ITAT-DELHI)

  15. ITAT Nagpur · 23 Jul 2024
    ITAT - Nagpur Tribunal Rules on Financial Expense Disallowance; Confirms Expenditure Validity Amidst Circular Transactions.

    ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE–1 (2) , NAGPUR VERSUS M/S. ANSHUL IMPEX PVT. LTD.

    (2024) TaxCorp(LJ) 34369 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=113176&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 23 Jul 2024
    Excess Dividend Distribution Tax Refund Denied by Delhi Tribunal on Grounds of DTAA Non-Applicability.

    PERNOD RICARD INDIA PRIVATE LIMITED VERSUS ACIT, CIRCLE-31 NEW DELHI

    (2024) TaxCorp(LJ) 34368 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113178&Category=ITAT&CategoryType=Zip

  17. Bombay High Court · 23 Jul 2024
    Bombay High Court Rules Expenditure on Machinery Rental as Capital for Cement Unit Setup

    RAYMOND LTD. (FORMERLY KNOWN AS “THE RAYMOND WOOLLEN MILLS LTD.) VERSUS COMMISSIONER OF INCOME-TAX, CITY-IV

    (2024) TaxCorp(LJ) 34367 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92978&Category=Judgment&CategoryType=Zip

  18. Gujarat High Court · 23 Jul 2024
    Gujarat High Court Rules Notice for Reopening Assessment Invalid Due to Lack of Evidence of Escaped Income.

    TORAL HEMANSHUBHAI SHAH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1 (3)

    (2024) TaxCorp(LJ) 34366 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=92979&Category=Judgment&CategoryType=Zip

  19. Chhattisgarh High Court · 23 Jul 2024
    Reassessment Proceedings Found Invalid Due to Influence from Superior Authorities.

    DEPUTY COMMISSIONER OF INCOME TAX (ASSESSMENT) SPECIAL RANGE BHILAI, CHHATTISGARH VERSUS SURENDRA KUMAR JAIN (DEAD) , SMT. POONAM JAIN (WIFE) , MS. GEETIKA JAIN (DAUGHTER)

    (2024) TaxCorp(LJ) 34365 (HC-CHHATTISGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=92981&Category=Judgment&CategoryType=Zip

  20. ITAT Amritsar · 22 Jul 2024
    ITAT(TM) - ITAT Amritsar Strikes Down Bogus Purchase Allegation, Upholds Taxpayer Rights in Third-Party Statement Case

    Gujranwala Jewellers Vs ACIT

    (2024) TaxCorp(LJ) 34364 (ITAT-AMRITSAR)

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