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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Bombay High Court · 22 Jul 2024
    Portuguese Civil Code Triumphs: Bombay HC Quashes Reassessment Notice

    Sunita Purushottam Virgincar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34363 (HC-BOMBAY) · Section 5A

  2. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal's Directive: Accurate Expense Apportionment for Income from Other Sources

    THE COMMERCIAL CO. OP. CREDIT SOC. LTD. VERSUS THE INCOME-TAX OFFICER, WARD 3 (1) (2), VADODARA

    (2024) TaxCorp(LJ) 34362 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113138&Category=ITAT&CategoryType=Zip

  3. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal Rebukes Revenue for Unlawful Reopening in Deemed Dividend Case.

    DY. CIT GANDHINAGAR CIRCLE, GANDHINAGAR VERSUS SHRI JAYANTIBHAI S. PATEL

    (2024) TaxCorp(LJ) 34361 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113139&Category=ITAT&CategoryType=Zip

  4. ITAT Delhi · 22 Jul 2024
    Unsubstantiated Additions Reversed: Mumbai Tribunal Upholds CIT(A)’s Decision in Cash Deposit Case

    DCIT, NEW DELHI VERSUS KD CAMPUS PRIVATE LIMITED

    (2024) TaxCorp(LJ) 34359 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113142&Category=ITAT&CategoryType=Zip

  5. ITAT Nagpur · 22 Jul 2024
    Nagpur Tribunal Overturns Reopening of Assessment Due to Lacks in Independent Investigation.

    INCOME TAX OFFICER WARD–4 (5) , NAGPUR VERSUS M/S. GREENEDGE CONSTRUCTION PVT. LTD.

    (2024) TaxCorp(LJ) 34358 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=113143&Category=ITAT&CategoryType=Zip

  6. Kerala High Court · 22 Jul 2024
    Kerala High Court Curtails Appeals over Monetary Limits: Exemption Upheld for Trust.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , KOCHI, VERSUS KUNHITHARUVAI MEMORIAL CHARITABLE TRUST

    (2024) TaxCorp(LJ) 34357 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=92972&Category=Judgment&CategoryType=Zip

  7. Supreme Court · 20 Jul 2024
    SC - Supreme Court Rebukes Tax Department, Dismisses Appeal in Infosys Case Over Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34356 (SC) · Section 9(1)vii)

  8. Manipur High Court · 20 Jul 2024
    Manipur HC Quashes Reassessment Order as Time-Barred, Holds Proceedings Complete Only When Communicated to Assessee

    Mema Paul (expired) through her Legal Representatives Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34355 (HC-Manipur) · Section 153(2)

  9. ITAT Mumbai · 20 Jul 2024
    Mumbai ITAT Adjudicates Appeals on Merits Against Assessee Undergoing Liquidation, Holds IBC Supersedes Income Tax Act

    Doshion Veolia Water Solution P. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34354 (ITAT-MUMBAI)

  10. ITAT Ahmedabad · 20 Jul 2024
    CIT(A) Rapped for Non-Speaking Ex-Parte Order; ITAT Remands Issue for Fresh Adjudication

    Jade Granites Industries Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34353 (ITAT-AHMEDABAD) · Section 250(6)

  11. ITAT Chennai · 20 Jul 2024
    Microfinance Activity Not Charitable, Says Chennai ITAT

    Innovative Microfinance Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34352 (ITAT-CHENNAI)

  12. ITAT Indore · 20 Jul 2024
    Indore Tribunal Overturns Revenue's Denial of Section 11 Exemption Due to Auditor’s Error.

    MAHARANA PRATAP SOCIAL RESEARCH AND EDUCATION SOCIETY VERSUS C.P.C., BENGALURU

    (2024) TaxCorp(LJ) 34351 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=113108&Category=ITAT&CategoryType=Zip

  13. Bombay High Court · 20 Jul 2024
    Bombay High Court Rules on TDS Obligations in Distribution Agreements.

    M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

    (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

  14. ITAT Raipur · 19 Jul 2024
    Search Warrant Saga: ITAT President Quashes Assessment Order for Lack of Jurisdiction

    Ashish Singhania Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34345 (ITAT-RAIPUR)

  15. Forein High Court · 19 Jul 2024
    Irish Investment Company Wins Refund of Withholding Tax on Post-Administration Interest

    Burlington Loan Management DAC Vs Foreign Court UK

    (2024) TaxCorp(LJ) 34344 (HC-Forein)

  16. Calcutta High Court · 19 Jul 2024
    Revenue's Failure to Provide Notice Renders Assessment Order Unenforceable

    Vishal Jhajharia Vs The Assessment Unit, Income Tax Department Faceless A ssessment Centre & Ors.

    (2024) TaxCorp(LJ) 34343 (HC-CALCUTTA)

  17. ITAT Delhi · 18 Jul 2024
    Delhi ITAT Affirms Mauritius DTAA Benefit, Cites Azadi Bachao, Commercial Rationale, and India's Investment/Business Model

    India Property (Mauritius) Company Vs ACIT

    (2024) TaxCorp(LJ) 34336 (ITAT-DELHI)

  18. ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Allows Non-Compete Fees Paid to Retiring LLP Partner as Revenue Expenditure

    Samkeet Arya Homes LLP Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34335 (ITAT-AHMEDABAD)

  19. ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Holds Supreme Court's Checkmate Judgment Applicable to All Proceedings, Including Return Processing Under Section 143(1)

    Checkmate Services P. Ltd Vs ADIT, CPC

    (2024) TaxCorp(LJ) 34334 (ITAT-AHMEDABAD)

  20. ITAT Chennai · 17 Jul 2024
    Chennai ITAT Directs Revenue to Modify Demand Notice as per NCLT Order, Applying Section 156A

    Aircel Limited Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34327 (ITAT-CHENNAI) · Section 156A

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