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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Delhi High Court · 03 May 2024
    HC - Delhi High Court Upholds Reassessment Proceedings, Finds No Change of Opinion by Assessing Officer.

    BDR BUILDERS AND DEVELOPERS PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15, NEW DELHI

    (2024) TaxCorp(LJ) 33821 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92412&Category=Judgment&CategoryType=Zip

  2. Delhi High Court · 03 May 2024
    HC - Bombay High Court Quashes Reassessment Notices Issued on Same Grounds After Conclusion of Proceedings.

    AKSHITA JINDAL VERSUS INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.

    (2024) TaxCorp(LJ) 33820 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92413&Category=Judgment&CategoryType=Zip

  3. ITAT Mumbai · 02 May 2024
    ITAT - NCD Redemption Premium Classified as Interest Income, Not Capital Gains: Mumbai ITAT Ruling.

    Khushaal C. Thackersey Vs ACIT-12(1)

    (2024) TaxCorp(LJ) 33819 (ITAT-MUMBAI)

  4. ITAT Delhi · 02 May 2024
    Penalty Order Invalidated: Delhi ITAT Rules in Favor of Assessee, Citing Limitations Under Section 271C

    Turner General Entertainment Networks India Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 33818 (ITAT-DELHI)

  5. ITAT Mumbai · 02 May 2024
    Consultancy Fees to UAE Resident Not Taxable in India: ITAT Decision

    Arun Rangachari Vs JCIT(IT)

    (2024) TaxCorp(LJ) 33817 (ITAT-MUMBAI)

  6. ITAT Surat · 30 Apr 2024
    ITAT Affirms Trust Deductions Under Section 11(2) Despite Late Filing; Cites Precedent from Tulsidas Gopalji Charitable Case

    Sant Shri Asharamji Gurukul Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33804 (ITAT-SURAT) · Section 11

  7. Delhi High Court · 30 Apr 2024
    HC - Quashed Reassessment of Foreign Company's Investment in Indian Subsidiary: Delhi HC Cites Angelantoni Precedent.

    Telenor South Asia Investment Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33803 (HC-DELHI)

  8. Bombay High Court · 30 Apr 2024
    Bombay HC Nullifies Reassessment Proceedings for AYs 2009-10, 2010-11, and 2011-12 Based on Inadequate Justification from DRI Reports

    Balaji Mines And Minerals Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33802 (HC-BOMBAY)

  9. Bombay High Court · 29 Apr 2024
    Bombay High Court Nullifies Reassessment Proceedings Against Patanjali Foods, Affirming Legal Precedent

    Patanjali Foods Ltd. (formerly known as Ruchi Soya Industries Ltd.) Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33796 (HC-BOMBAY) · Section 148

  10. Allahabad High Court · 29 Apr 2024
    HC - Uncorroborated Statement Leads to Quashing of Benami Act Proceedings: Allahabad High Court.

    Meera Pandey Vs Union Of India

    (2024) TaxCorp(LJ) 33795 (HC-ALLAHABAD)

  11. Calcutta High Court · 29 Apr 2024
    Upholds Revenue's Additions Under Section 68 for Share Application Money as Undisclosed Cash Credits

    BST Infratech Limited Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33794 (HC-CALCUTTA)

  12. ITAT Chennai · 27 Apr 2024
    ITAT - Chennai ITAT Rules Land Acquisition Compensation Under State Acts Taxable, Rejects Exemption Plea Under RFCTLARR Act.

    Mathaiyan Saravanakumar Vs ACIT

    (2024) TaxCorp(LJ) 33787 (ITAT-CHENNAI)

  13. ITAT Delhi · 27 Apr 2024
    Quippo Energy (P) Ltd. Secures Higher Depreciation Rate of 80% on Exhaust Gas Boiler: ITAT Upholds CIT(A) Order Against Revenue's Claims

    Quippo Energy (P) Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33786 (ITAT-DELHI)

  14. Bombay High Court · 27 Apr 2024
    Bombay HC Conditionally Grants Condonation of Delay in Filing Form 10B for Assessee-Trust Due to Auditor's Oversight

    Al Jamia Mohammediyah Education Society Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33785 (HC-BOMBAY)

  15. ITAT Mumbai · 27 Apr 2024
    Property Valuation Discrepancy: ITAT Mumbai Rejects Revenue's Addition Claims Under Sections 69 and 69B

    Abalabba Developers Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 33784 (ITAT-MUMBAI) · Sections 69, 69B

  16. Delhi High Court · 27 Apr 2024
    Delhi High Court Clarifies Non-Applicability of TDS on Reimbursement Payments to Non-Residents

    Jas Forwarding Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33783 (HC-DELHI) · Section 9(1)(vii)

  17. ITAT Delhi · 25 Apr 2024
    ITAT - Offshore Contract Taxation: Delhi ITAT Orders a Reassessment.

    J.M. Voith SE & Co. KG (Earlier Voith Paper GmbH & Co. KG) Vs DCIT

    (2024) TaxCorp(LJ) 33777 (ITAT-DELHI)

  18. Supreme Court · 24 Apr 2024
    SC - Supreme Court Dismisses Revenue's Review Petition on Software Taxation as Royalty in GE Technology Centre Case, Citing Delay and Lack of Merit.

    GE India Technology Centre Private Limited Etc Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33770 (SC)

  19. Rajasthan High Court · 24 Apr 2024
    HC - Rajasthan HC Upholds Acquittal in Prosecution for Delayed ITR Filing, Holds Revenue Failed to Prove Mens Rea and Guilt Beyond Reasonable Doubt.

    Rajendra Prasad Vaish Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33769 (HC-RAJASTHAN)

  20. ITAT Mumbai · 22 Apr 2024
    ITAT - Tax on Notional Rent for Stock-in-Trade.

    Mack Star Marketing Private Limited Vs National Faceless Appeal Centre

    (2024) TaxCorp(LJ) 33762 (ITAT-MUMBAI)

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