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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Mumbai · 20 May 2024
    Mumbai ITAT Holds Notice Issued by NaFAC to Foreign Banking Company Valid, Jurisdiction Extends to International Taxation Charge Cases

    BNP Paribas Vs ACIT

    (2024) TaxCorp(LJ) 33927 (ITAT-MUMBAI) · Section 143(2)

  2. Supreme Court · 20 May 2024
    Supreme Court Upholds Constitutional Validity of Tax Audit Limits for CAs, Quashes Disciplinary Proceedings

    Shaji Poulose & Others Vs INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA & OTHERS

    (2024) TaxCorp(LJ) 33926 (SC)

  3. Delhi High Court · 20 May 2024
    Delhi High Court Allows Assessee's Application under DTVSV Act, Holds Appeal Pendency on Specified Date Not Affected by CIT(A)'s Dismissal on Limitation

    PT Bukaka Teknik Utama Vs Commissioner of Income Tax (It)

    (2024) TaxCorp(LJ) 33925 (HC-DELHI)

  4. Supreme Court · 19 May 2024
    Supreme Court Waives Interest on Telcos Post Capital vs Revenue Expense Judgment

    Bharti Hexacom Ltd. & Others Vs C.I.T.

    (2024) TaxCorp(LJ) 33918 (SC)

  5. ITAT Delhi · 18 May 2024
    Delhi ITAT Upholds Partial Rejection of Books Due to Closing Stock Discrepancies and Varied Gross Profit Margins

    GRP Auto Vs JCIT

    (2024) TaxCorp(LJ) 33917 (ITAT-DELHI)

  6. ITAT Mumbai · 18 May 2024
    Mumbai ITAT Rules on Applicability of Section 194LBC on 'Excess Interest Spread' Paid by Securitisation Trust

    Syamantaka IFMR Capital 2017 Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33916 (ITAT-MUMBAI) · Section 194LBC

  7. ITAT Mumbai · 18 May 2024
    Mumbai ITAT Holds Rectification Order Passed on Non-Existent Entity Despite Knowledge of Merger, Non-Est

    IDBI Bank Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33915 (ITAT-MUMBAI)

  8. ITAT Pune · 18 May 2024
    Pune ITAT Holds Indication of Disallowance in Tax Audit Sine Qua Non to Invoke Sec. 143(1)(a)(iv)

    Sandvik Coromant India Pvt. Ltd Vs The Dy.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33914 (ITAT-PUNE) · Section 143(1)(a)(iv)

  9. Forein High Court · 17 May 2024
    Italian Tax Authorities Deny Refund to Italian National Working in UAE Due to Lack of Tax Residency Certificate and Evidence of Taxes Paid

    Livio Orlandi Contucci (Case 5) Vs Foreign Court Italy

    (2024) TaxCorp(LJ) 33913 (HC-Forein)

  10. AP High Court · 17 May 2024
    HC - Telangana High Court Quashes CIT(E)'s "Mechanical Order" Refusing to Condone Delay in Submitting Form-10B, Remits Matter

    Global Organisation for Development Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33912 (HC-AP)

  11. ITAT Chennai · 16 May 2024
    Chennai ITAT held that Customers' Identification & Liaisoning Tantamounts to Marketing Services, Not Taxable as 'Fees for Included Services'

    Laserwords US Inc. Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33906 (ITAT-CHENNAI)

  12. ITAT Raipur · 15 May 2024
    Raipur ITAT Rejects Additional Evidence & Request for De Novo Adjudication, Holds Appeal Non-Maintainable

    C.G. Iron Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33905 (ITAT-RAIPUR)

  13. ITAT Amritsar · 16 May 2024
    ITAT - Amritsar ITAT Sets Aside Addition u/s 68, Remands Matter to AO for Examining Creditworthiness of Loan Creditor.

    AJMER SINGH PROP. M/S NIRVANA RESORT AND SPA VERSUS ITO, WARD-1, HOSHIARPUR. PUNJAB

    (2024) TaxCorp(LJ) 33904 (ITAT-AMRITSAR) · https://taxcorp.in/FileOpenDT.aspx?ID=111556&Category=ITAT&CategoryType=Zip

  14. Calcutta High Court · 16 May 2024
    HC - Calcutta HC: Share Application Money and its Repayment Not Loan or Deposit, Sections 269SS/269T Not Attracted.

    COMMISSIONER OF INCOME TAX, CENTRAL-III, KOLKATA VERSUS M/S. VAMSHI CHEMICALS LTD.

    (2024) TaxCorp(LJ) 33899 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=92508&Category=Judgment&CategoryType=Zip

  15. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Notice Based Solely on DG-GST Information, Directs Fresh Consideration by New Assessing Officer.

    KEC International Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33898 (HC-BOMBAY)

  16. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reassessment Proceedings as Taxability of NCD-Interest on Receipt Basis Accepted During Assessment.

    Upesi Ventures Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33897 (HC-BOMBAY)

  17. ITAT Delhi · 15 May 2024
    ITAT - Delhi ITAT Quashes Assessment Order for Non-Implementation of DRP Directions on Royalty/FTS Receipts.

    HOME CREDIT INTERNATIONAL A.S. CZECH REPUBLIC VERSUS ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

    (2024) TaxCorp(LJ) 33896 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=111534&Category=ITAT&CategoryType=Zip

  18. Jharkhand High Court · 15 May 2024
    HC - Jharkhand HC Upholds Special Audit Under Sec 142(2A): AO's Satisfaction Not Open to Judicial Scrutiny, Rules Interests of Revenue Paramount.

    SALUJA STEEL AND POWER PRIVATE LIMITED VERSUS UNION OF INDIA, ADDITIONAL COMMISSIONER OF INCOME TAX (CENTRAL) , RANGE-II, RANCHI, ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD

    (2024) TaxCorp(LJ) 33895 (HC-JHARKHAND) · https://taxcorp.in/FileOpenDT.aspx?ID=92482&Category=Judgment&CategoryType=Zip

  19. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Reopening of Assessment, Holds AO's Change of Opinion Not a Valid Reason to Believe Income Escaped Assessment.

    UPESI VENTURES LTD., VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) , CIRCLE-4 (3) (1) , MUMBAI, THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) -4, MUMBAI, THE UNION OF INDIA.

    (2024) TaxCorp(LJ) 33894 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92483&Category=Judgment&CategoryType=Zip

  20. Bombay High Court · 15 May 2024
    HC - Bombay High Court Quashes Notices Issued by JAO Under Section 148, Extends Benefit of Hexaware Technologies Judgment.

    HITESH RAMNIKLAL SHAH VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-23 (1) , MUMBAI & ORS.

    (2024) TaxCorp(LJ) 33893 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92484&Category=Judgment&CategoryType=Zip

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