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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Supreme Court · 10 Jul 2024
    Supreme Court Dismisses Revenue's SLP, Affirms Discount Reimbursement to Distributor Not Being Commission

    Acer India Pvt. Ltd. Vs The Commissioner of Income Tax TDS & Anr.

    (2024) TaxCorp(LJ) 34276 (SC)

  2. Supreme Court · 09 Jul 2024
    Supreme Court Dismisses Revenue's SLP Against Infosys, Reprimands Department for Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34269 (SC)

  3. Supreme Court · 09 Jul 2024
    Supreme Court Rules Liquor Vendors not 'Buyers' under Section 206C, Quashes Revenue's Demand

    Mysore Sales International Ltd. & Ors Vs The Excise Commissioner Karnataka & Anr.

    (2024) TaxCorp(LJ) 34268 (SC) · Section 206C

  4. Supreme Court · 09 Jul 2024
    Supreme Court Rejects Revenue's SLP Against Nokia Solutions and Networks, Citing Excessive Delay and Inadequate Justification

    Nokia Solutions And Networks OY Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34267 (SC)

  5. AP High Court · 08 Jul 2024
    Telangana HC: Expenditure for Overseeing Holding Company's Projects Not Subsidiary's Business Loss

    Pipelic Energy Software India Pvt Ltd Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34260 (HC-AP)

  6. ITAT Chandigarh · 06 Jul 2024
    ITAT Chandigarh quashes penalty under Section 271AAA on surrendered income, holds AO's failure to record satisfaction of undisclosed income found during search invalidates levy

    Ajay Kumar Sood Engineers And Contractors Vs The DCIT

    (2024) TaxCorp(LJ) 34253 (ITAT-CHANDIGARH) · Section 271AA

  7. ITAT Chennai · 06 Jul 2024
    Fees to non-residents not taxable in India sans fixed base/PE; Chennai ITAT nixes Sec. 40(a)(i) disallowance for non-deduction of TDS

    Rane Engine Valve Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34252 (ITAT-CHENNAI) · Section 40(a)(i)

  8. ITAT Delhi · 06 Jul 2024
    Design & engineering services linked to offshore plant sale not FTS: Delhi ITAT relief to Austrian Co.

    Andritz AG Vs DDIT (InternationalTaxation)

    (2024) TaxCorp(LJ) 34251 (ITAT-DELHI)

  9. ITAT Hyderabad · 06 Jul 2024
    ITAT Hyderabad : CIT(E) can't cancel trust registration sans proof of specific violation u/s 12AB(4) Explanation

    Myadam Krishan Rao Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34250 (ITAT-HYDERABAD) · Section 12AB(4)

  10. Delhi High Court · 05 Jul 2024
    No New Material, No Reopening: Delhi HC Quashes Reassessment Notice

    Aarti Fabricott Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34243 (HC-DELHI)

  11. Forein High Court · 05 Jul 2024
    Colombia's DTAA Twist: Royalties Redefined for Technical Services

    Omar Sebastian Cabrera Cabrera (Case 16) Vs Foreign Court Colombia

    (2024) TaxCorp(LJ) 34242 (HC-Forein)

  12. Delhi High Court · 05 Jul 2024
    Settlement Commission's Power to Make Additions Upheld: Delhi HC

    Harsh Dhanuka HUF Vs Principal Commissioner of Income- Tax & Ors.

    (2024) TaxCorp(LJ) 34241 (HC-DELHI)

  13. Delhi High Court · 05 Jul 2024
    Delhi HC Clarifies Taxation of Fees for Technical Services in BCCI-IMG Case

    International Management Group (UK) Ltd. Vs Commissioner of Income Tax-2

    (2024) TaxCorp(LJ) 34240 (HC-DELHI)

  14. ITAT Ranchi · 04 Jul 2024
    Ranchi ITAT Extends Stay Beyond 365 Days: Delay Not Attributable to Assessee

    Tata Cummins Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34233 (ITAT-RANCHI)

  15. Madras High Court · 04 Jul 2024
    Madras High Court Remands Section 69A Addition Matter; Upholds Section 56(2) Addition Despite Mention of Different Provision in SCN

    R.Chitra Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34232 (HC-MADRAS) · Section 69A

  16. ITAT Delhi · 04 Jul 2024
    Non-Resident Company Wins Tax Battle: ITAT Slams Revenue for Procedural Lapses

    Fortum SAR B.V. Vs Assistant Director of Income Tax

    (2024) TaxCorp(LJ) 34231 (ITAT-DELHI) · Section 143(1)

  17. ITAT Delhi · 04 Jul 2024
    Delhi ITAT Rules: Fees for Live Transmission and Sponsorship Rights Not Taxable as Royalty

    Cricket Australia Vs ACIT

    (2024) TaxCorp(LJ) 34230 (ITAT-DELHI)

  18. ITAT Delhi · 03 Jul 2024
    Cash Expenses Diary Lands Assessee in Trouble: ITAT Upholds Addition

    Kailash Gahlot Vs DCIT

    (2024) TaxCorp(LJ) 34223 (ITAT-DELHI)

  19. ITAT Bangalore · 03 Jul 2024
    Bangalore ITAT Denies Deduction for Expenses Related to Discontinued Business, Upholds DTAA Benefits for Non-Resident

    Shanmugam Ravi Vs DCIT

    (2024) TaxCorp(LJ) 34222 (ITAT-BANGALORE)

  20. ITAT Delhi · 03 Jul 2024
    Delhi ITAT Upholds Revisional Order: Interest on Enhanced Compensation for Compulsory Land Acquisition Taxable as 'Income from Other Sources'

    Veena Shah Vs Pr. CIT

    (2024) TaxCorp(LJ) 34221 (ITAT-DELHI)

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