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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Bombay High Court · 05 Mar 2024
    Bombay HC Applies Sec. 14A to CA Turned Stock-Broker's Interest Deduction Claim on Group Companies' Investments, Echoing Maxopp Judgment

    Mahesh K. Mehta Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33468 (HC-BOMBAY)

  2. Delhi High Court · 05 Mar 2024
    HC - Delhi High Court: UK Company's Income from Background Screening and Investigation of Potential Employees Not Fees for Technical Services under India-UK DTAA.

    HireRight Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33467 (HC-DELHI)

  3. Bombay High Court · 04 Mar 2024
    HC - Star India Scores Victory in Bombay HC: ITAT Ordered to Reconsider Valuation Issues in Sports Rights Case.

    Star India Pvt Ltd Vs Income Tax Appellant Tribunal

    (2024) TaxCorp(LJ) 33460 (HC-BOMBAY)

  4. Delhi High Court · 04 Mar 2024
    Delhi HC Affirms Necessity to Reject Books of Account for Best Judgment Assessment, Aligning with Section 145(3) Principles

    Forum Sales Pvt. Ltd Vs Pr. Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33459 (HC-DELHI)

  5. Bombay High Court · 04 Mar 2024
    Bombay High Court: Business Support Services Not Taxable as FTS, No TDS Obligation for Shell India.

    Shell India Markets Pvt Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33458 (HC-BOMBAY)

  6. Delhi High Court · 02 Mar 2024
    HC - Delhi HC Limits Tax Revision Powers, Requires Proof of Error and Prejudice.

    Clix Finance India Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX -2

    (2024) TaxCorp(LJ) 33456 (HC-DELHI)

  7. ITAT Delhi · 02 Mar 2024
    ITAT - ITAT Orders Fresh Review of DAPE Issue, Underscores Importance of Factual Accuracy in Tax Rulings.

    Automation Anywhere Inc. Vs DCIT

    (2024) TaxCorp(LJ) 33455 (ITAT-DELHI)

  8. Bombay High Court · 02 Mar 2024
    HC - Bombay HC Quashes Reassessment Notice Due to Improper Sanction, Upholds Procedural Fairness.

    Agnello Oswin Dias Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33454 (HC-BOMBAY) · Section 148

  9. Bombay High Court · 02 Mar 2024
    Bombay HC: Agricultural Land Exemption Not Contingent on Actual Farming Activities

    Ashok Chaganlal Thakkar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33453 (HC-BOMBAY)

  10. Patna High Court · 01 Mar 2024
    HC - Patna HC Upholds Constitutionality of Differential Treatment for Leave Encashment Exemption.

    Purnendu Shekhar Sinha Vs The Union Of India

    (2024) TaxCorp(LJ) 33446 (HC-PATNA)

  11. Forein High Court · 01 Mar 2024
    FC - Pakistan SC Holds Container Detention, Service & Termination Handling Charges as Ancillary to Shipping Income, Eligible for Tax Treaty Benefits.

    A.P. Moller Maersk Vs Foreign Court

    (2024) TaxCorp(LJ) 33445 (HC-Forein)

  12. Supreme Court · 29 Feb 2024
    SC - Supreme Court Asserts Article 142 Cannot Override Natural Justice, Dismisses Automatic Lapse of High Court Stays.

    High Court Bar Association, Allahabad Vs State of U.P. & Ors.

    (2024) TaxCorp(LJ) 33437 (SC)

  13. ITAT Mumbai · 29 Feb 2024
    ITAT - Mumbai ITAT Grants Tax Exemption to ADIA, Criticizes CIT(A)’s Reliance on Mobile Number for Treaty Denial.

    Abu Dhabi Investment Authority Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33436 (ITAT-MUMBAI)

  14. Supreme Court · 29 Feb 2024
    SC - Supreme Court Rejects Sugar Cooperatives' Review on Deductibility of 'Excessive' Sugarcane Prices.

    Sharad Sahakari Sakhar Karkhana Ltd Vs C.I.T.

    (2024) TaxCorp(LJ) 33435 (SC)

  15. ITAT Raipur · 29 Feb 2024
    ITAT - ITAT Raipur Rules in Favor of Firm on Unexplained Cash Credits, Rejects Addition in Firm's Accounts.

    AHUJA AUTOMOBILES VERSUS DCIT CIRCLE 3 (1) , RAIPUR

    (2024) TaxCorp(LJ) 33434 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=110507&Category=ITAT&CategoryType=Zip

  16. Bombay High Court · 28 Feb 2024
    HC - Bombay High Court Invalidates Section 148 Notice Against Godrej Industries, Citing Limitation Post-Ashish Agarwal.

    Godrej Industries Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33428 (HC-BOMBAY) · Sections 148, 149(1)

  17. Madras High Court · 28 Feb 2024
    HC - Madras HC Upholds Tax Demand, Highlights Importance of Documentation for Assessees.

    Mundhra Exim Private Limited Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 33427 (HC-MADRAS)

  18. Supreme Court · 28 Feb 2024
    SC - Supreme Court Clarifies TDS Applicability in Telecom Sector: Sets New Precedent for Distributor Agreements.

    Bharti Airtel Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33426 (SC)

  19. ITAT Delhi · 27 Feb 2024
    ITAT - Delhi ITAT Rules Chinese Firm's Software Receipts Not Royalty, Aligns with Engineering Analysis SC Judgment.

    SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33419 (ITAT-DELHI)

  20. ITAT Delhi · 27 Feb 2024
    DC - Court Discharges Director from Prosecution for TDS Default, Finds No Evidence of Involvement During Relevant Year.

    Vihan Networks Ltd Vs INCOME TAX OFFICE

    (2024) TaxCorp(LJ) 33418 (ITAT-DELHI)

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