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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Pune · 02 Feb 2024
    Pune Tribunal Allows Belated Foreign Tax Credit Claims, Eases Compliance Norms

    AKSHAY RANGROJI UMALE VERSUS DY. COMMISSIONER OF INCOME TAX, CIRCLE-12, PUNE

    (2024) TaxCorp(LJ) 33247 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=110086&Category=ITAT&CategoryType=Zip

  2. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules Against Penalty for Alleged Misreporting of Income under Section 270A

    MAHENDRA N. PATEL, AHMEDABAD VERSUS THE DY. CIT, AHMEDABAD

    (2024) TaxCorp(LJ) 33240 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110069&Category=ITAT&CategoryType=Zip

  3. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules in Favor of Assessee in Share Sale Proceeds Case

    SHRIPAL SHESHMAL JAIN HUF VERSUS INCOME TAX OFFICER, WARD-1 (2) (4) , AHMEDABAD

    (2024) TaxCorp(LJ) 33239 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110070&Category=ITAT&CategoryType=Zip

  4. ITAT Kolkata · 02 Feb 2024
    Kolkata Tribunal Upholds TDS Disallowance on Service Job Work Contract for Non-Compliance

    RISING RETAILS PVT. LTD. VERSUS INCOME TAX OFFICER, WARD- 4 (1) , KOLKATA

    (2024) TaxCorp(LJ) 33238 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110071&Category=ITAT&CategoryType=Zip

  5. Karnataka High Court · 02 Feb 2024
    Karnataka High Court Rules Loan Waiver Outside Tax Ambit Regardless of Loan Purpose

    DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -3 (1) (1) , BENGALURU VERSUS M/S. I.G. PETRO CHEMICALS, THE INCOME TAX APPELLATE TRIBUNAL BENGALURU

    (2024) TaxCorp(LJ) 33237 (HC-KARNATKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=91795&Category=Judgment&CategoryType=Zip

  6. ITAT Delhi · 31 Jan 2024
    ITAT - Compensation to Freelance Journalist for Contract Non-Renewal Ruled Non-Taxable.

    Padma Rao Vs The C.I.T

    (2024) TaxCorp(LJ) 33227 (ITAT-DELHI)

  7. Madras High Court · 31 Jan 2024
    HC - Madras High Court Allows Singaporean Company's Delayed ITR Filing for Refund Claim, Imposes Rs. 50,000 Cost per Petition.

    Tiong Woon Project & Contracting Pte. Ltd Vs The Central Board of Direct Taxes

    (2024) TaxCorp(LJ) 33226 (HC-MADRAS)

  8. Delhi High Court · 30 Jan 2024
    HC - Sales Tax Subsidy to Industrial Units in Maharashtra Classified as Capital Receipt: Delhi HC's Verdict.

    Indo Rama Textiles Ltd Vs Commissioner Of Income Tax-Iv

    (2024) TaxCorp(LJ) 33219 (HC-DELHI)

  9. Supreme Court · 29 Jan 2024
    SC - Supreme Court Remands ITC Tax Appeal Back to Calcutta High Court for Re-hearing.

    I.T.C. Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33212 (SC)

  10. Karnataka High Court · 27 Jan 2024
    Karnataka High Court Allows Mining Company’s Contribution to BATF as Business Expenditure under Section 37(1)

    The Sandur Manganese & Iron Ore Ltd Vs The Pr Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33202 (HC-KARNATKATA)

  11. Gujarat High Court · 27 Jan 2024
    Gujarat High Court Upholds ITAT Decision, Grants Exemption under Section 11 for Late Form 10B Filing

    Gujarat Energy Development Agency Vs The Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33201 (HC-GUJARAT) · Section 11

  12. ITAT Mumbai · 27 Jan 2024
    Mumbai ITAT Upholds Deletion of Addition for Alleged Inflated Fuel Costs by Reliance Infrastructure

    Reliance Infrastructure Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33200 (ITAT-MUMBAI)

  13. ITAT Chandigarh · 25 Jan 2024
    Chandigarh ITAT Rules Against Automatic Invocation of Section 69A/69B for Income Surrendered During Survey

    Veer Enterprises Vs The DCIT

    (2024) TaxCorp(LJ) 33199 (ITAT-CHANDIGARH) · Sections 69A, 69B

  14. Calcutta High Court · 25 Jan 2024
    Calcutta High Court Upholds Reassessment Proceedings Under Section 148A for AY 2016-17

    Champa Impex Private Limited Vs UNION OF INDIA AND OTHERS

    (2024) TaxCorp(LJ) 33198 (HC-CALCUTTA) · Section 148A(a)

  15. ITAT Delhi · 24 Jan 2024
    Delhi ITAT Rules Management Fee on ECB as 'Interest', Exempt Under India-Germany DTAA

    AKA AUSFUHRRKREDITGESELLSCHAFT MBH Vs The Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 33189 (ITAT-DELHI) · Section 2(28A)

  16. Bombay High Court · 20 Jan 2024
    Bombay High Court Advocates Justice-Oriented Approach, Allows Assessee to Rectify Name in ITR Despite Delay

    Optra Health Private Limited Vs Additional Commissioner of Income Tax (HQ)

    (2024) TaxCorp(LJ) 33171 (HC-BOMBAY)

  17. Madras High Court · 20 Jan 2024
    Madras High Court Orders 6% Interest on Delayed Tax Refund to Non-Resident Due to CPC's Delay in SWIFT Code and IBAN Processing

    Coda Global LLC Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33170 (HC-MADRAS)

  18. ITAT Mumbai · 20 Jan 2024
    Mumbai ITAT Rules in Favor of Exemption on Capital Gains for Pre-2017 Share Acquisition under Mauritius DTAA

    Comstar Mauritius Limited Vs CIT(IT)

    (2024) TaxCorp(LJ) 33169 (ITAT-MUMBAI)

  19. ITAT Delhi · 20 Jan 2024
    IIT Delhi Exonerated from TDS Default Allegations over Employee Accommodation Perquisites by Delhi ITAT

    Indian Institute of Technology Vs ACIT

    (2024) TaxCorp(LJ) 33168 (ITAT-DELHI)

  20. ITAT Mumbai · 20 Jan 2024
    Mumbai ITAT Upholds Quashing of Reassessment on Rs. 600 Cr Cross Currency Swap Loss

    East West Pipeline Private Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33167 (ITAT-MUMBAI)

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