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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Madras High Court · 11 Jun 2024
    Bribery Allegations Quashed: Madras HC Gives Relief to Assessees

    Sunil Khetpalia Vs The Inspector of Police

    (2024) TaxCorp(LJ) 34076 (HC-MADRAS)

  2. ITAT Mumbai · 11 Jun 2024
    Non-Compete Fees Not a Revenue Receipt: ITAT Mumbai Rules in Favour of Assessee

    Lyka Labs Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34075 (ITAT-MUMBAI)

  3. ITAT Pune · 11 Jun 2024
    Advance Tax Conundrum: ITAT Pune Sets Aside CIT(A)'s Order, Holds Assessee Not Liable to Pay Advance Tax on Assessed Income

    Dilip Hiralal Chaudhari Vs ITO

    (2024) TaxCorp(LJ) 34074 (ITAT-PUNE) · Section 249(4)(b)

  4. ITAT Mumbai · 10 Jun 2024
    Family Ties and Spiritual Pursuits Save the Day: ITAT Mumbai Quashes Addition Under Section 69A

    Hemant Samarataji Lohar Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34073 (ITAT-MUMBAI)

  5. ITAT Pune · 10 Jun 2024
    Taxpayer Wins: ITAT Pune Grants Benefit of New Tax Regime Despite Delayed Form Filing

    Akshay Devendra Birari Vs DCIT

    (2024) TaxCorp(LJ) 34072 (ITAT-PUNE)

  6. ITAT Raipur · 10 Jun 2024
    Cash Deposits Treated as Undisclosed Income: ITAT Raipur Upholds Disallowance of Expenses

    Hardeep Singh Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34071 (ITAT-RAIPUR)

  7. ITAT Delhi · 08 Jun 2024
    Reassessment Order Quashed: ITAT Slams AO for Non-Application of Mind

    Nisha Goel Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34070 (ITAT-DELHI)

  8. ITAT Mumbai · 07 Jun 2024
    Digital Products Sale Deemed Royalty Income by Mumbai ITAT

    Gartner Ireland Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34069 (ITAT-MUMBAI)

  9. AP High Court · 10 Jun 2024
    Telangana HC Upholds Application of GAAR Over SAAR in Bonus Stripping Case

    Ayodhya Rami Reddy Alla Vs The Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34068 (HC-AP)

  10. Delhi High Court · 07 Jun 2024
    Search and Seizure Limitation Period: Delhi HC Quashes Reassessment Notice

    Dinesh Jindal Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34067 (HC-DELHI) · Sections 149(1), 153C, 153A

  11. ITAT Delhi · 07 Jun 2024
    Denso Thailand's Technical Services Income Not Liable to Tax in India: ITAT

    Denso (Thailand) Co. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34066 (ITAT-DELHI)

  12. ITAT Bangalore · 08 Jun 2024
    Software Purchase Depreciation Allowed: Bangalore ITAT Deletes Section 40(a)(ia) Disallowance

    Samsung R&D Institute India – Bangalore Pvt. Ltd Vs The Joint / Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34065 (ITAT-BANGALORE) · Section 40(a)(ia)

  13. Delhi High Court · 08 Jun 2024
    HC - HC Invalidates Reassessment After Four Years, Citing Lack of New Evidence

    Samsung India Electronics Pvt. Ltd. Vs Pr.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34064 (HC-DELHI)

  14. Calcutta High Court · 08 Jun 2024
    HC - HC Upholds Sec. 263 Revision on Bogus LTCG Claim, Cites AO's Inadequate Inquiry.

    Bina Gupta Vs Principal Commissioner of Income-Tax-9

    (2024) TaxCorp(LJ) 34063 (HC-CALCUTTA) · Section 263

  15. ITAT Pune · 07 Jun 2024
    Pune ITAT Directs CPC to Allow Benefit of New Tax Regime Despite Late Submission of Form No. 10IE

    AKSHAY DEVENDRA BIRARI VERSUS DCIT, CPC, BENGALURU

    (2024) TaxCorp(LJ) 34062 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111903&Category=ITAT&CategoryType=Zip

  16. ITAT Mumbai · 07 Jun 2024
    Mumbai ITAT Allows Admission of Additional Evidence to Establish Identity, Creditworthiness, and Genuineness of Transactions in Section 68 Addition Case

    OM SHANTI REALTORS VERSUS INCOME TAX OFFICER WARD-20 (2) (3) , MUMBAI

    (2024) TaxCorp(LJ) 34060 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=111905&Category=ITAT&CategoryType=Zip

  17. ITAT Indore · 07 Jun 2024
    Indore ITAT Upholds PCIT's Revision Order Under Section 263 Due to Lack of Inquiry by AO on Allowability of Provisions and Capital Expenditure

    M/S JILA SAHAKARI BANK MARYADIT, KHARGONE VERSUS PRINCIPAL CIT-2, INDORE

    (2024) TaxCorp(LJ) 34059 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=111906&Category=ITAT&CategoryType=Zip

  18. Delhi High Court · 07 Jun 2024
    Delhi High Court Quashes Reassessment Proceedings Initiated Against Assessee for Failure to Address Objections Regarding Taxability of Income and Permanent Establishment Under India-Japan DTAA

    COMPONENTSOURCE COMPANY LTD VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1 (2) (1), NEW DELHI

    (2024) TaxCorp(LJ) 34057 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92629&Category=Judgment&CategoryType=Zip

  19. HP High Court · 06 Jun 2024
    Himachal Pradesh HC: No Section 56(2)(viib) Implications on Loan Conversion to Equity, Assessee's Choice of Valuation Method Prevails

    I A Hydro Energy (P) Limited Vs Pr. Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34056 (HC-HP) · Section 56(2)(viib)

  20. Allahabad High Court · 06 Jun 2024
    Allahabad HC Upholds Summons Under Benami Act, Affirms Special Court's Jurisdiction and Scope of Inquiry Under Section 202 Cr.P.C.

    Sandeep Miglani Vs Union Of India

    (2024) TaxCorp(LJ) 34055 (HC-ALLAHABAD) · Section 202

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