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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Mumbai · 25 Jun 2024
    Retired Partners' Payments Not Income: ITAT Mumbai Deletes Disallowance of Rs. 11.49 Cr

    Deloitte Haskins and Sells LLP Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34164 (ITAT-MUMBAI)

  2. ITAT Bangalore · 25 Jun 2024
    Herbalife Wins Tax Battle: ITAT Rules Administrative Services Not FTS Under India-US DTAA

    Herbalife International India Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34163 (ITAT-BANGALORE)

  3. Karnataka High Court · 24 Jun 2024
    Abuse of Process of Law: Karnataka HC Quashes FIR and Source Report Against Petitioner

    T. N. Chikkarayappa Vs STATE OF KARNATAKA

    (2024) TaxCorp(LJ) 34156 (HC-KARNATKATA)

  4. AP High Court · 24 Jun 2024
    Andhra Pradesh HC Quashes TDS Prosecution, Recognizes Delay in Government Reimbursements as Reasonable Cause

    Aditya Institute Of Technology And Management, and Others Vs The State Of Andhra Pradesh and Others

    (2024) TaxCorp(LJ) 34155 (HC-AP)

  5. Kerala High Court · 24 Jun 2024
    Kerala HC Invalidates Search Assessment for Multiple Years Based on Single Year's Incriminating Evidence

    Sunny Jacob Jewellers Gold Hyper Market Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34154 (HC-KERALA)

  6. Karnataka High Court · 23 Jun 2024
    Black Money Act's Retrospective Application Deemed Unconstitutional: Karnataka High Court's Landmark Ruling Shields Pre-2015 Offshore Assets

    Dhanashree Ravindra Pandit Vs THE INCOME TAX DEPARTMENT

    (2024) TaxCorp(LJ) 34147 (HC-KARNATKATA)

  7. ITAT Mumbai · 22 Jun 2024
    Mumbai ITAT Rules Corpus-Specific Voluntary Contributions as Non-Taxable Capital Receipts

    Gemmological Institute of India Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34146 (ITAT-MUMBAI) · Section 11

  8. ITAT Delhi · 22 Jun 2024
    Delhi ITAT Deletes Section 40A(3) Disallowance for Verifiable Cash Payments to Agents Under Rule 6DD(1)

    Narender Singh Vs ITO

    (2024) TaxCorp(LJ) 34145 (ITAT-DELHI) · Section 40A(3)

  9. ITAT Delhi · 22 Jun 2024
    Delhi ITAT Quashes Reassessment Due to Lack of Foundation Material for 'Reason to Believe'

    Santosh Khunteta Vs ITO

    (2024) TaxCorp(LJ) 34144 (ITAT-DELHI)

  10. ITAT Bangalore · 22 Jun 2024
    Bangalore ITAT Rules Interest from Co-operative Banks Not Eligible for Deduction Under Section 80P(2)(d)

    Brahmavara Vyavasaya Seva Vs ITO

    (2024) TaxCorp(LJ) 34143 (ITAT-BANGALORE) · Section 80P(2)(d)

  11. ITAT Nagpur · 21 Jun 2024
    Nagpur ITAT Upholds Revenue's Valuation, Rejects Assessee's Share Valuation Report in Section 56(2)(viib) Case

    Vedsidha Products Pvt. Ltd Vs Asstt. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34136 (ITAT-NAGPUR)

  12. Forein High Court · 21 Jun 2024
    Czech Republic Tax Resident's Broadcasting Rights Not Liable to Tax in India

    YOLT Services s.r.o. Vs Foreign Court Czech Republic

    (2024) TaxCorp(LJ) 34135 (HC-Forein)

  13. ITAT Delhi · 21 Jun 2024
    Delhi ITAT Upholds Mandatory Application of Section 144C, Quashes Final Assessment Order Passed Without Draft Order

    ADM Agro Industries Kota & Akola Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34134 (ITAT-DELHI) · Section 144C

  14. ITAT Delhi · 21 Jun 2024
    Connectivity Charges Not FTS: Delhi ITAT Gives Relief to Huawei International

    Huawei International Co. Limited Vs ACIT

    (2024) TaxCorp(LJ) 34133 (ITAT-DELHI) · Section 9(1)(vii)

  15. Forein High Court · 20 Jun 2024
    US Supreme Court Upholds Constitutional Validity of Mandatory Repatriation Tax

    Moore Vs UNITED STATES

    (2024) TaxCorp(LJ) 34132 (HC-Forein)

  16. ITAT Mumbai · 20 Jun 2024
    Mumbai ITAT Upholds Sec.57 Disallowance for Interest Expenses Against Interest Income on Unrelated Capital Receipts

    Vinod D Chheda Vs ITO

    (2024) TaxCorp(LJ) 34131 (ITAT-MUMBAI) · Section 57

  17. ITAT Delhi · 20 Jun 2024
    Delhi ITAT Rules Section 50C Not Applicable to Leasehold Rights, Following Noida Cyber Park

    Shivdeep Tyagi Vs ITO

    (2024) TaxCorp(LJ) 34130 (ITAT-DELHI) · Section 50C

  18. ITAT Delhi · 20 Jun 2024
    Delhi ITAT Quashes Revision Order on Unexplained Cash Deposit Despite AO's Detailed Inquiry

    Dharam Singh Vs Pr.CIT

    (2024) TaxCorp(LJ) 34129 (ITAT-DELHI)

  19. Bombay High Court · 20 Jun 2024
    Bombay HC Upholds ITAT's Conditional Stay Directing Vodafone India to Deposit 20% of Demand

    Vodafone India Services Pvt. Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34128 (HC-BOMBAY)

  20. ITAT Ahmedabad · 19 Jun 2024
    Ahmedabad ITAT Upholds Transfer Validity Under Sec 2(47)(v) Despite Lack of Stamp Duty, Following Sanjeev Lal

    Umesh Sumanlal Shah Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34121 (ITAT-AHMEDABAD) · Section 2(47)(v)

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