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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Indore · 20 Jan 2024
    Indore Tribunal Upholds Revision under Section 263 for Inadequate Inquiry by AO

    RAJ KUMAR GOYAL VERSUS PR. CIT-2, INDORE

    (2024) TaxCorp(LJ) 33166 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109885&Category=ITAT&CategoryType=Zip

  2. ITAT Mumbai · 19 Jan 2024
    Mumbai ITAT Upholds Revisionary Proceedings on Play Games 24X7 for Alleged Short TDS on Winnings

    Play Games24x7 Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33160 (ITAT-MUMBAI)

  3. Rajasthan High Court · 19 Jan 2024
    HC - Rajasthan HC Grants Penalty Immunity to Assessee for Voluntary Correction of GST Input Tax Credit Provision.

    Chambal Fertilizers and Chemicals Limited Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33159 (HC-RAJASTHAN)

  4. Forein High Court · 19 Jan 2024
    FC - Polish Supreme Court Upholds Taxpayer's Appeal: Official Treaty Text Prevails Over English Version in Withholding Tax Dispute.

    Anonymous Vs Foreign Court Poland

    (2024) TaxCorp(LJ) 33158 (HC-Forein)

  5. ITAT Raipur · 19 Jan 2024
    Raipur Tribunal Overturns Addition under Section 68 for Assessee Not Maintaining Books of Accounts

    ASHA SONI VERSUS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 (1) , BILASPUR

    (2024) TaxCorp(LJ) 33157 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109823&Category=ITAT&CategoryType=Zip

  6. ITAT Delhi · 19 Jan 2024
    Delhi Tribunal Remands TDS Demand Case for Rectification, Cites Need for Verification

    LUFTHANSA CARGO AG VERSUS THE DCIT (TDS) , GURGAON, HARYANA

    (2024) TaxCorp(LJ) 33156 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109828&Category=ITAT&CategoryType=Zip

  7. Bombay High Court · 19 Jan 2024
    Bombay High Court Upholds ITAT's Decision on Anonymous Donations to Trust

    M/S. EVEREST EDUCATION SOCIETY VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD

    (2024) TaxCorp(LJ) 33154 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=91716&Category=Judgment&CategoryType=Zip

  8. Calcutta High Court · 19 Jan 2024
    Calcutta High Court Validates Reassessment Notice for AY 2016-2017, Rejects Assessee's Challenge on Procedural Grounds

    CHAMPA IMPEX PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS

    (2024) TaxCorp(LJ) 33153 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=91719&Category=Judgment&CategoryType=Zip

  9. Bombay High Court · 18 Jan 2024
    Bombay High Court Dismisses Delayed 'Natural Justice' Plea in Penalty Proceedings Against Veena Estate Pvt. Ltd

    Veena Estate Pvt. Ltd Vs Commissioner of Income-Tax, Mumbai

    (2024) TaxCorp(LJ) 33152 (HC-BOMBAY)

  10. ITAT Delhi · 18 Jan 2024
    ITAT - Delhi ITAT Nullifies Reassessment Against Mauritian Investment Company Over Foreign Remittance.

    AEP Investments (Mauritius) Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 33151 (ITAT-DELHI)

  11. ITAT Delhi · 18 Jan 2024
    ITAT - Delhi ITAT Quashes Reassessment of Singaporean Entity Over Rs. 203 Cr NCD Redemption.

    BCP V Singapore FVCI Pte. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 33150 (ITAT-DELHI)

  12. Delhi High Court · 18 Jan 2024
    Delhi High Court Validates Filing of Revised Form 10 During Reassessment Proceedings in Canara Bank Relief Welfare Society Case

    COMMISSIONER OF INCOME TAX vs CANARA BANK RELIEF AND WELFARE SOCIETY

    (2024) TaxCorp(LJ) 33149 (HC-DELHI) · Section 12A

  13. Karnataka High Court · 17 Jan 2024
    Karnataka High Court Quashes Tax Evasion Prosecution, Cites Lack of Mens Rea in Revised ITR Filing

    Anurag Bagaria Vs The Income Tax Department By The Deputy Director Of Income Tax (Inv)

    (2024) TaxCorp(LJ) 33142 (HC-KARNATKATA)

  14. Delhi High Court · 17 Jan 2024
    Delhi High Court Excludes Live Transmission Fees from Royalty, Affirms Fox & ESS's Position

    Fox Network Group Singapore Pte Ltd Vs The Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33141 (HC-DELHI)

  15. Delhi High Court · 17 Jan 2024
    Delhi High Court Upholds ITAT's Ruling on Mutual Fund Redemption as Capital Gains, Not Business Income

    Wig Investment Vs Pr.Commissionerofincometax-18

    (2024) TaxCorp(LJ) 33139 (HC-DELHI)

  16. ITAT Visakhapatnam · 17 Jan 2024
    Visakhapatnam Tribunal Clarifies Capital Gain Computation: Adopts Agreement Date Value over Sale Deed Date under Section 50C

    NAGESWARA RAO VISWANADHA VERSUS THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3 (1), VISAKHAPATNAM.

    (2024) TaxCorp(LJ) 33138 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=109752&Category=ITAT&CategoryType=Zip

  17. ITAT Delhi · 17 Jan 2024
    Delhi Tribunal Rules Out Additions in Absence of Incriminating Material in Section 153A Assessments

    DCIT CIRCLE – 20, DELHI VERSUS SUMIT MITTAL, DELHI

    (2024) TaxCorp(LJ) 33136 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109758&Category=ITAT&CategoryType=Zip

  18. Delhi High Court · 16 Jan 2024
    Delhi High Court Quashes Reassessment Proceedings for Lack of Proper Sanction under Section 151(ii)

    TWYLIGHT Infrastructure Pvt Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33133 (HC-DELHI) · Section 51(ii)

  19. Bombay High Court · 16 Jan 2024
    Bombay High Court Quashes Section 148 Notice for AY 2013-14, Cites Expiration of Limitation Period Post-Ashish Agarwal

    The New India Assurance Company Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33132 (HC-BOMBAY) · Section 148

  20. Madras High Court · 13 Jan 2024
    Madras High Court Upholds Section 194N, Affirms Commitment to Curb Parallel Cash Economy

    Madurai District Central Cooperative Bank Ltd Vs Union of India

    (2024) TaxCorp(LJ) 33125 (HC-MADRAS) · Section 194N

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