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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Delhi High Court · 10 Feb 2024
    HC - Delhi High Court Directs Fresh Consideration of Swachh Bharat Cess Allowability Claimed as Paid.

    Matrix Cellular -International- Services Private Limited Vs Joint Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33300 (HC-DELHI)

  2. ITAT Mumbai · 10 Feb 2024
    ITAT - British Virgin Island Entity Not Taxable in India as Business Connection Remunerated at Arm's Length.

    ATL Media Limited Vs Dy. Director of Income Tax (IT)

    (2024) TaxCorp(LJ) 33299 (ITAT-MUMBAI)

  3. ITAT Delhi · 10 Feb 2024
    ITAT - Non-Resident Deputed by Indian Employer Not Taxable for Allowances Received Outside India for Services Rendered Abroad.

    Devi Dayal Vs The DCIT, ACIT

    (2024) TaxCorp(LJ) 33298 (ITAT-DELHI)

  4. ITAT Mumbai · 10 Feb 2024
    ITAT - Assessment Without Valid Service of Section 143(2) Notice Quashed by ITAT, Section 292BB Cannot Cure Defect.

    Seema A Talesara Vs Income-tax Officer

    (2024) TaxCorp(LJ) 33297 (ITAT-MUMBAI) · Sections 143(2), 292BB

  5. ITAT Delhi · 10 Feb 2024
    ITAT - Delhi ITAT Rules on Section 14A Disallowance and Expenditure on Paintings for Hindustan Times.

    The Hindustan Times Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 33296 (ITAT-DELHI) · Section 14A

  6. Delhi High Court · 09 Feb 2024
    Delhi High Court Orders Refund of Excess TDS to Tupperware India for Unmaterialized Transaction

    Tupperware India Pvt Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33288 (HC-DELHI)

  7. ITAT Delhi · 09 Feb 2024
    Delhi ITAT Excludes Escrow Amount from Capital Gains Computation for Modi Rubber

    Modi Rubber Ltd Vs Dy. Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33287 (ITAT-DELHI)

  8. ITAT Delhi · 09 Feb 2024
    Delhi ITAT Rules US Corporate Entity's Administrative Fee Not Taxable as Royalty in India

    GSMA LIMITED, C/O PRICE WATER HOUSE COOPERS PVT. LTD. VERSUS DCIT (INTERNATIONAL TAXATION) , CIRCLE 1 (3) (1) , DELHI.

    (2024) TaxCorp(LJ) 33286 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110157&Category=ITAT&CategoryType=Zip

  9. Supreme Court · 08 Feb 2024
    Supreme Court Upholds Allowance of Pre-2002 Unabsorbed Depreciation Beyond 8 Years

    Hindustan Antibiotics Limited Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33280 (SC)

  10. Madras High Court · 08 Feb 2024
    Madras High Court Quashes Assessment Order Post-Amalgamation, Directs Reassessment Based on Consolidated Return

    Pallava Textiles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33278 (HC-MADRAS)

  11. Supreme Court · 14 Feb 2025
    SC - Revenue Ordered to Expedite TDS Refund to Petitioner Under CIRP

    R.K. Industries (Unit-Ii) LLP Vs SUNDARESH BHAT

    (2024) TaxCorp(LJ) 33270 (SC)

  12. Bombay High Court · 22 Feb 2025
    HC - Bombay HC Rules HSBC Mauritius Eligible for Tax Exemption on Securities Interest Income Under India-Mauritius DTAA

    HSBC Bank (Mauritius) Ltd Vs Commissioner of Income Tax (IT)-2

    (2024) TaxCorp(LJ) 33263 (HC-BOMBAY)

  13. ITAT Mumbai · 22 Feb 2025
    ITAT - Mumbai ITAT Quashes Assessment Order Passed Without Draft Order, Holds Procedure Mandatory Despite Assessee's Waiver

    Welspun Global Brands Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33262 (ITAT-MUMBAI)

  14. Supreme Court · 05 Feb 2024
    SC - Supreme Court Rejects Revenue's Appeal on 'Net Interest Expense' Deduction Under Sec. 80-IAB in Adani Ports Case.

    Adani Ports And Special Economic Zone Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33255 (SC) · Section 80-IAB

  15. Supreme Court · 05 Feb 2024
    SC - Supreme Court Upholds Delhi HC's View on Sales Tax Subsidy as Capital Receipt, Orders Consequential Actions.

    Sunbeam Auto Pvt. Ltd Vs The Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33254 (SC)

  16. ITAT Delhi · 03 Feb 2024
    Delhi ITAT Validates Sec.80-IC Deduction for HUL’s Ancillary Unit: A Landmark Ruling on 'Manufacture' Definition

    Beeam Industries Pvt. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33252 (ITAT-DELHI) · Section 80-IC

  17. ITAT Bangalore · 03 Feb 2024
    Bangalore ITAT Remands Case for Further Inquiry, Emphasizing Assessee’s Burden of Proof Under Sec.68

    BMM Ispat Limited Vs ACIT

    (2024) TaxCorp(LJ) 33251 (ITAT-BANGALORE) · Section 68

  18. ITAT Delhi · 03 Feb 2024
    Delhi ITAT Reinforces Consistency and Mercantile System in Taxation of Expenditures

    Wimco Green Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 33250 (ITAT-DELHI)

  19. ITAT Ahmedabad · 03 Feb 2024
    Ahmedabad ITAT Affirms Sec.80-IA Deduction for Airport Arrival Block Development: A Benchmark Ruling

    N.C.C. – M.S.K.E.L (J.V.) Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33249 (ITAT-AHMEDABAD) · Section 80-IA

  20. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Upholds Revision of Capital Gains Exemption under Section 54B

    BHOGILAL BHAILALBHAI PATEL VERSUS THE PR. CIT-1 VADODARA.

    (2024) TaxCorp(LJ) 33248 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110084&Category=ITAT&CategoryType=Zip

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