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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Cochin · 17 Jul 2024
    Cochin ITAT Dismisses Appeal, Refuses to Condone 740 Days' Delay Without Proper Explanation

    Paravur Service Co-operative Bank Ltd Vs ITO

    (2024) TaxCorp(LJ) 34326 (ITAT-COCHIN)

  2. ITAT Surat · 16 Jul 2024
    Surat ITAT Upholds Reassessment Jurisdiction, Finds Prima Facie Reason for Income Escapement

    Center Point Gems Pvt. Ltd Vs Dy. Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34319 (ITAT-SURAT)

  3. ITAT Bangalore · 16 Jul 2024
    Bangalore ITAT Holds Section 11 Exemption Valid if Audit Report Filed Before Intimation, Distinguishes Wipro Case

    Arham Mitra Mandal Vs ITO

    (2024) TaxCorp(LJ) 34318 (ITAT-BANGALORE) · Section 11

  4. Supreme Court · 16 Jul 2024
    Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets

    Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34317 (SC)

  5. ITAT Mumbai · 16 Jul 2024
    Mumbai ITAT Rules on Disallowances for Non-Deduction of TDS on Various Payments in Deutsche Equities Case

    Deutsche Equities India Private Limited Vs The Additional Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34316 (ITAT-MUMBAI) · Sections 40(a)(i), 40(a)(ia)

  6. Supreme Court · 15 Jul 2024
    Supreme Court Dismisses Revenue's SLP in Red Hat India Case, Calls Interpretation of Section 201 'Debatable'

    Red Hat India Pvt. Ltd Vs The Commissioner of Income Tax (It) 4

    (2024) TaxCorp(LJ) 34309 (SC) · Section 201

  7. Supreme Court · 15 Jul 2024
    Supreme Court Upholds HC Order Granting Refund of Arrears of Disability Pension with Interest

    Jaswinder Pal Singh Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34308 (SC)

  8. ITAT Kolkata · 15 Jul 2024
    Kolkata ITAT Quashes Addition of Capital Gains, Holds Rejection of Registered Valuer's Report Illegal

    Manick Chandra Paul Vs DCIT

    (2024) TaxCorp(LJ) 34307 (ITAT-KOLKATA)

  9. ITAT Delhi · 15 Jul 2024
    Delhi ITAT Allows Revised Foreign Tax Credit Claim in Modified Return, Emphasizes Substantial Justice Over Procedural Errors

    Ericsson India Global Services Pvt. Ltd Vs Addl. CIT

    (2024) TaxCorp(LJ) 34306 (ITAT-DELHI) · Section 92CD(1)

  10. Calcutta High Court · 13 Jul 2024
    Calcutta HC Follows Supreme Court's Engineering Analysis Ruling, Dismisses Revenue Appeal Against Idea Cellular

    Idea Cellular Limited Vs CIT (TDS)

    (2024) TaxCorp(LJ) 34299 (HC-CALCUTTA) · Section 9(1)(vi)

  11. ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Rules Payment for Illegal Mining Violation as Penal, Not Eligible for Deduction under Section 37(1)

    H.R. Gaviappa and Co. Vs ITO

    (2024) TaxCorp(LJ) 34298 (ITAT-BANGALORE) · Section 37(1)

  12. ITAT Delhi · 13 Jul 2024
    Delhi ITAT Allows Section 11 Exemption Despite Pending Rectification, Registration Obtained During Pendency

    Care Foundation Village Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34297 (ITAT-DELHI) · Sections 11, 12AA

  13. ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Condones 1999-Day Delay in Filing Appeal Due to Representative's Negligence Without Assessee's Knowledge

    JCR Drillsol Pvt Ltd Vs The ITO

    (2024) TaxCorp(LJ) 34296 (ITAT-BANGALORE)

  14. Supreme Court · 13 Jul 2024
    Supreme Court Upholds Software Development Expenditure for Abandoned Project as Revenue in Nature

    Adadyn Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax Cit(A) & Anr.

    (2024) TaxCorp(LJ) 34295 (SC)

  15. Delhi High Court · 12 Jul 2024
    NOIDA Wins Tax Exemption Battle: HC Quashes CBDT Order

    New Okhla Industrial Development Authority Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34288 (HC-DELHI)

  16. ITAT Bangalore · 12 Jul 2024
    ITAT Bangalore Quashes Addition of Rs. 12.51 Lacs, Holds Estimation of Agricultural Expenses Unjustified

    A.S. Srinath (HUF) Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34287 (ITAT-BANGALORE)

  17. ITAT Ahmedabad · 12 Jul 2024
    ITAT Ahmedabad Rejects Assessee's Plea to Reopen Case, Upholds Original Order

    Neetaben Snehalkumar Patel Vs ITO

    (2024) TaxCorp(LJ) 34286 (ITAT-AHMEDABAD) · Section 254(2A)

  18. Supreme Court · 11 Jul 2024
    Supreme Court Slams IT Department's Litigation Approach, Dismisses SLP Due to Gross Delay

    SPML Infra Limited Vs Principal Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34285 (SC)

  19. ITAT Mumbai · 11 Jul 2024
    Mumbai ITAT Deletes Additions on Sales Promotion Expenses and Share Premium, Holds AS-7 Not Applicable to Developers

    PRL Developers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34284 (ITAT-MUMBAI)

  20. ITAT Pune · 11 Jul 2024
    Pune ITAT Quashes Revision Order, Holds Assessment Order Not Erroneous for Invoking Section 263

    Kaluram Ramlal Gehlot Vs PCIT

    (2024) TaxCorp(LJ) 34283 (ITAT-PUNE) · Section 263

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