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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Kolkata · 19 Jun 2024
    Fraudulent Bank Accounts: ITAT Quashes Revision Order, Slams Revenue for Lack of Due Diligence

    Rajesh Kumar Jalan Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34120 (ITAT-KOLKATA) · Section 263

  2. ITAT Chennai · 19 Jun 2024
    Microsoft Utility License Fees Not Taxable as Royalty: Chennai ITAT

    Temenos Headquarters SA Vs DCIT

    (2024) TaxCorp(LJ) 34119 (ITAT-CHENNAI)

  3. P&H High Court · 18 Jun 2024
    Pawn Broker's Failure to Comply with Section 269SS Leads to Penalty under Section 271D

    R. K. Jewellers Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34118 (HC-P&H) · Sections 269SS, 271D

  4. ITAT Bangalore · 18 Jun 2024
    Search and Seizure: ITAT Bangalore Quashes Assessment, Deletes Additions

    Ramachandra Setty & Sons Vs ITO

    (2024) TaxCorp(LJ) 34117 (ITAT-BANGALORE) · Section 153A

  5. Madras High Court · 17 Jun 2024
    HC - Madras HC Treats Sec.148A(d) Order as SCN, Sets Aside Single Judge Order, and Remands Matter with Partial Relief to Assessees.

    Satluj Credit & Holdings Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34116 (HC-MADRAS) · Section 148A(d)

  6. Madras High Court · 17 Jun 2024
    Madras HC Dismisses Writ Petition Seeking Arbitrator Appointment for Credit Score Non-Updation Dispute

    V. Ramalingam Vs The Reserve Bank of India

    (2024) TaxCorp(LJ) 34115 (HC-MADRAS)

  7. ITAT Delhi · 15 Jun 2024
    Delhi ITAT Upholds Assessee's Discretion in Choosing Share Valuation Methodology

    Weldon Polymers Pvt. Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 34108 (ITAT-DELHI)

  8. ITAT Chennai · 15 Jun 2024
    Chennai ITAT Deletes Sec.40(a)(i) Disallowance on Overseas Payments sans TDS, Pre-Amendment to Sec.9(2)

    Titan Company Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34107 (ITAT-CHENNAI) · Section 40(a)(i)

  9. Delhi High Court · 15 Jun 2024
    Delhi HC Dismisses Writ Challenging Reassessment Notice and Order, Directs Assessee to Pursue Statutory Appeal

    Mudraksh Investfin Pvt. Ltd Vs NATIONALE-ASSESSMENT CENTRE DELHI & ORS

    (2024) TaxCorp(LJ) 34106 (HC-DELHI)

  10. ITAT Amritsar · 15 Jun 2024
    Amritsar ITAT Deletes Sec.43B Addition for Unpaid TCS Not Routed through P&L and Not Claimed as Deduction

    Aay Kay Manufacuring Co. Vs ITO

    (2024) TaxCorp(LJ) 34105 (ITAT-AMRITSAR) · Section 43B

  11. ITAT Mumbai · 15 Jun 2024
    Mumbai ITAT Allows Sec.54 Deduction Considering Date of Possession as Purchase Date

    Prateek Rajendra Kapadia Vs ITO

    (2024) TaxCorp(LJ) 34104 (ITAT-MUMBAI) · Section 54

  12. Forein High Court · 14 Jun 2024
    Foreign Tax Credit Denied: Italian Telecom Company Loses Battle

    Wis Telecom Srl (Case 15) Vs Foreign Court Italy

    (2024) TaxCorp(LJ) 34103 (HC-Forein)

  13. Kerala High Court · 14 Jun 2024
    Kerala HC Sets Aside Single Judge Order, Directs ITAT to Hear Appeal on Merits Despite Delay in Restoration Application

    Cool Mind Technologies Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34102 (HC-KERALA)

  14. ITAT Delhi · 14 Jun 2024
    Delhi ITAT Upholds 153A Assessment Validity Based on Assessee's Acceptance of Undisclosed Foreign Bank Account, Deletes Penalty and Additions for Subsequent Years

    Rajinder Kumar Vs ACIT

    (2024) TaxCorp(LJ) 34101 (ITAT-DELHI) · Section 153A

  15. Delhi High Court · 13 Jun 2024
    Delhi High Court Revives Family Feud Suit for Partition and Injunction, Finds Improper Application of Benami Act and Premature Dismissal under CPC

    Neeru Dhir And Ors Vs Kamal Kishore Dhir and Ors

    (2024) TaxCorp(LJ) 34094 (HC-DELHI)

  16. ITAT Chennai · 13 Jun 2024
    ITAT Chennai: Assessment Order Under 143(3) Not a Prerequisite for Revision Under 263, Unsigned or Unserved Order Immaterial

    Ramasamy Sathyan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34093 (ITAT-CHENNAI) · Sections 143(3), 263

  17. ITAT Kolkata · 13 Jun 2024
    Kolkata ITAT Allows Income Tax Bar Association's Appeal for 80G Exemption Registration, Cites Misapplication of Deadline and Misconstrued Provisions

    Income Tax Bar Association Calcutta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34092 (ITAT-KOLKATA)

  18. ITAT Mumbai · 12 Jun 2024
    Mumbai ITAT Quashes Assessment Order Passed by ACIT Without Jurisdiction in Absence of Authorization under Sec.120(4)(b) or 127

    Tata Steel Limited Vs ITO(IT)TDS-2

    (2024) TaxCorp(LJ) 34085 (ITAT-MUMBAI) · Section 120(4)(b), 127

  19. ITAT Ahmedabad · 12 Jun 2024
    Ahmedabad ITAT Allows Benefit Under Section 115BAA Despite Delay in Filing Form 10IC, Distinguishes from Wipro Ltd. Case

    Aprameya Engineering Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34084 (ITAT-AHMEDABAD) · Section 115BAA

  20. ITAT Delhi · 12 Jun 2024
    Delhi ITAT Rules Amendment to Section 11(1)(d) Applicable Prospectively from April 1, 2022

    Jan Swasthya Sahyog Vs DCIT

    (2024) TaxCorp(LJ) 34083 (ITAT-DELHI) · Section 11(1)(d)

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