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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Delhi · 01 Jun 2024
    Delhi ITAT Quashes Reassessment Notice and Order for Non-Resident Cricketer Due to Improper Service within Limitation Period

    Brett Lee Vs ACIT

    (2024) TaxCorp(LJ) 34013 (ITAT-DELHI)

  2. ITAT Bangalore · 01 Jun 2024
    Bangalore ITAT Condones 2500-Day Delay in Filing Appeal, Cites Pursuit of Alternative Remedy as 'Sufficient Cause'

    Bethala Petropacks Pvt. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34012 (ITAT-BANGALORE)

  3. Delhi High Court · 31 May 2024
    Delhi HC Quashes Reassessment Proceedings Against Caterpillar Group: Rejects Revenue's Contentions of Fixed Place PE, Service PE, and DAPE

    Progress Rail Locomotive Inc.(Formerly Electro Motive Diesel Inc.) Vs Deputy Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34006 (HC-DELHI)

  4. ITAT Mumbai · 31 May 2024
    Mumbai ITAT Orders Interest on Delayed Refund of DDT Amounting to Rs. 2.70 Cr., Sets Aside Lower Authority's Decision

    Piem Hotels Limited Vs ACIT

    (2024) TaxCorp(LJ) 34005 (ITAT-MUMBAI) · Section 156

  5. Forein High Court · 31 May 2024
    Delhi HC Rules One-Time Voluntary Payment for Diminution in Stock Option Value as Capital Receipt, Not Taxable Perquisite

    Siemens Aktiengesellschaft Vs Foreign Court Philippines

    (2024) TaxCorp(LJ) 34004 (HC-Forein)

  6. ITAT Mumbai · 30 May 2024
    Mumbai ITAT Dismisses Revenue’s Miscellaneous Application, Upholds Earlier Judgment on PF and ESIC Contributions

    ANI Integrated Services Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34003 (ITAT-MUMBAI)

  7. ITAT Chennai · 30 May 2024
    Chennai ITAT Sets Aside Rs. 10.92 Cr Penalty Under Section 270A(9) for Lack of Specificity in Penalty Notice

    Enrica Enterprises Pvt. Ltd Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34002 (ITAT-CHENNAI)

  8. ITAT Surat · 30 May 2024
    ITAT Surat Rules on Allowable Expenditure for Partner's Remuneration and Interest: Partial Deduction Granted for Car Expenses

    RAJESH NATVARLAL NARIELWALA VERSUS THE ACIT, CIRCLE -1, BHARUCH

    (2024) TaxCorp(LJ) 34001 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=111773&Category=ITAT&CategoryType=Zip

  9. ITAT Mumbai · 30 May 2024
    ITAT Mumbai: IBC 2016 Prevails Over Income Tax Act, Assessee's Appeal Restored for Adjudication on Merits Despite Liquidation Process

    M/S VARUN RESOURCES LIMITED VERSUS INCOME TAX OFFICER 5 (3) (1) , MUMBAI

    (2024) TaxCorp(LJ) 33999 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=111775&Category=ITAT&CategoryType=Zip

  10. Calcutta High Court · 30 May 2024
    Calcutta High Court Upholds Validity of Reassessment Proceedings, Overturns ITAT's Perverse Finding on Change of Opinion

    PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA VS M/S. I.T.C. LIMITED

    (2024) TaxCorp(LJ) 33997 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=92587&Category=Judgment&CategoryType=Zip

  11. ITAT Mumbai · 29 May 2024
    Mumbai ITAT Quashes Assessment Order Passed Pursuant to Quashed Revision Order, Upholds Principle of Finality in Litigation

    Tata Housing Development Company Limited Vs ACIT

    (2024) TaxCorp(LJ) 33995 (ITAT-MUMBAI)

  12. Delhi High Court · 29 May 2024
    Delhi HC Dismisses Revenue’s Appeal, Holds Interest Received by Bank of Tokyo-Mitsubishi UFJ's Indian PE Not Taxable in India Under India-USA DTAA

    The Bank Of Tokyo-Mitsubishi Ufj Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33994 (HC-DELHI)

  13. Delhi High Court · 29 May 2024
    Delhi High Court Upholds Taxability of Guarantee Charges in India, Dismisses Assessee's Appeals

    Johnson Matthey Public Limited Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33993 (HC-DELHI)

  14. ITAT Delhi · 28 May 2024
    Delhi ITAT Allows Sec 80G Deduction on CSR Expenditure, Holds it Voluntary Sans Reciprocal Commitment

    Interglobe Technology Quotient Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 33989 (ITAT-DELHI) · Section 80G

  15. Bombay High Court · 28 May 2024
    Bombay HC Rules Transit Rent Paid by Developer to Flat Owner/Tenant on Dispossession Not a Revenue Receipt, TDS Not Applicable

    Sarfaraz S. Furniturewalla Vs Afshan Sharfali Ashok Kumar & Ors.

    (2024) TaxCorp(LJ) 33988 (HC-BOMBAY)

  16. ITAT Bangalore · 28 May 2024
    Bangalore ITAT Allows Sec 80P Deductions to Non-Banking Co-operative Societies, Disallows Interest on Employee Loans and Remits Investment Interest/Dividend

    The Karnataka State Co-operative Agriculture and Rural Development Bank Ltd Vs The ITO

    (2024) TaxCorp(LJ) 33987 (ITAT-BANGALORE) · Section 80P

  17. Kerala High Court · 28 May 2024
    Kerala HC Upholds Disallowance of Interest Expense on Loan Used for Purchasing Agricultural Land Yielding Exempt Income

    M/S. MINI MUTHOOTTU CREDIT INDIA (P) LTD. VERSUS THE COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33984 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=92579&Category=Judgment&CategoryType=Zip

  18. Delhi High Court · 28 May 2024
    Delhi High Court Rules on Reimbursement of Software Costs, Expatriate Salaries, and Lease Registration Charges

    COMMISSIONER OF INCOME TAX VERSUS BENETTON INDIA PVT. LTD.

    (2024) TaxCorp(LJ) 33983 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92580&Category=Judgment&CategoryType=Zip

  19. Calcutta High Court · 28 May 2024
    Calcutta High Court Rules Sales Tax Incentive Received Under West Bengal Incentive Scheme 2000 as Capital Receipt

    PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VERSUS M/S. BUDGE BUDGE REFINERIES LIMITED

    (2024) TaxCorp(LJ) 33982 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=92581&Category=Judgment&CategoryType=Zip

  20. Supreme Court · 28 May 2024
    Supreme Court Waives Interest on Tax Demand for Period After Commencement of New Telecom Policy 1999

    C.I.T. DELHI VERSUS BHARTI HEXACOM LTD.

    (2024) TaxCorp(LJ) 33981 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=92582&Category=Judgment&CategoryType=Zip

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