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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Forein High Court · 12 Jan 2024
    SC - Polish Supreme Court Rules Loan-Related Fees as 'Interest' Under Article 11 of Poland-Slovakia DTAA.

    Anonymous Vs Foreign Court Poland

    (2024) TaxCorp(LJ) 33124 (HC-Forein)

  2. ITAT Mumbai · 13 Jan 2024
    ITAT - Mumbai ITAT Deletes Rs. 3,267 Crore Addition for Russian Entity's Offshore Supply Contracts in Nuclear Power Plant Development.

    Atomstroyexport Vs DCIT

    (2024) TaxCorp(LJ) 33123 (ITAT-MUMBAI)

  3. ITAT Chennai · 13 Jan 2024
    ITAT - ITAT Chennai Overturns Addition Under Sec. 69B for Stock Valuation Discrepancy, Upholds Business Income Classification.

    Ethiraj Hotel Mart Vs The DCIT

    (2024) TaxCorp(LJ) 33122 (ITAT-CHENNAI) · Section 69B

  4. ITAT Kolkata · 13 Jan 2024
    ITAT - SC's AUDA Judgment Clarifies Charitable Status for Trade Promotion Activities; ITAT Kolkata Upholds Exemption Under Section 11.

    Indian Chamber of Commerce Vs DCIT

    (2024) TaxCorp(LJ) 33121 (ITAT-KOLKATA) · Section 2(15)

  5. Supreme Court · 12 Jan 2024
    SC - Supreme Court Affirms Taxation on Clubs' Interest Income: Dismisses Madras Gymkhana's Review Petitions.

    Madras Gymkhana Club Vs THE DEPUTY COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33120 (SC)

  6. Delhi High Court · 06 Jan 2024
    HC - Delhi HC Dismisses Revenue's Appeal Challenging Assessee's Eligibility for Section 80-IC Deduction.

    Nirja Publishers & Printers Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX -6

    (2024) TaxCorp(LJ) 33119 (HC-DELHI)

  7. ITAT Mumbai · 12 Jan 2024
    ITAT - ITAT Upholds Sec. 11 Exemption for Deemed University, Dismisses Capitation Fee Additions Due to Lack of Corroboration.

    Padmashree Dr. D.Y. Patil University Vs DCIT

    (2024) TaxCorp(LJ) 33118 (ITAT-MUMBAI) · Section 11

  8. ITAT Indore · 12 Jan 2024
    Indore Tribunal Grants Charitable Trust's Application for Section 12AB and 80G Registration

    DIVYA SADHANA CHARITABLE TRUST VERSUS CIT (EXEMPTION) , CIRCLE BHOPAL

    (2024) TaxCorp(LJ) 33116 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109690&Category=ITAT&CategoryType=Zip

  9. ITAT Delhi · 12 Jan 2024
    Delhi ITAT Clarifies LTCG Computation on Unlisted Shares, Sets Precedent for Future Tax Calculations

    BITO-LAGERTECHNIK BITTMANN GMBH VERSUS ACIT, CIRCLE-1 (1) (2) , INTL. TAXATION, NEW DELHI

    (2024) TaxCorp(LJ) 33115 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109691&Category=ITAT&CategoryType=Zip

  10. ITAT Delhi · 12 Jan 2024
    Delhi ITAT Clarifies Royalty Income Taxation under India-Singapore DTAA

    AAPC SINGAPORE PTE. LTD. VERSUS ACIT, CIRCLE-1 (1) (1) , INT. TAXATION, DELHI

    (2024) TaxCorp(LJ) 33113 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109697&Category=ITAT&CategoryType=Zip

  11. Madras High Court · 11 Jan 2024
    Madras HC Dismisses 14-Year Delay in Appeal Filing for Lack of Sufficient Cause

    M. Srinivasulu Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33111 (HC-MADRAS)

  12. Rajasthan High Court · 11 Jan 2024
    Rajasthan High Court Grants Penalty Immunity for Timely Withdrawal of Contentious Tax Claims

    G R Infraprojects Limited Vs Assistant Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33110 (HC-RAJASTHAN) · Section 40(a)(ii)

  13. ITAT Pune · 11 Jan 2024
    Pune ITAT Clarifies Timeline for Regular Trust Registration, Upholds Harmonious Interpretation

    Shri Kailash Math Trust Vs The CIT(Exemption)

    (2024) TaxCorp(LJ) 33109 (ITAT-PUNE)

  14. Madras High Court · 10 Jan 2024
    Madras High Court's Landmark Decision: No Restriction on Filing for Offence Compounding Despite Time Limits

    Jak Communications Private Limited Vs The Chief Commissioner of Income Tax (TDS)

    (2024) TaxCorp(LJ) 33108 (HC-MADRAS)

  15. Supreme Court · 10 Jan 2024
    Supreme Court Restores Assessee's Appeals at Rajasthan High Court, Citing Right to Meritorious Hearing

    Herbicides India Limited Vs THE ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33107 (SC)

  16. ITAT Delhi · 10 Jan 2024
    Delhi ITAT Delivers Key Ruling on Section 69A: A Win for Reasonable Explanations in Asset Investment Cases

    SH. NARINDER SINGH PUNIHANI VERSUS DCIT, CENTRAL CIRCLE-19, NEW DELHI

    (2024) TaxCorp(LJ) 33105 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109638&Category=ITAT&CategoryType=Zip

  17. ITAT Chennai · 10 Jan 2024
    Chennai ITAT Upholds Deduction of Interest on Loans for Settling Partner Accounts under Section 36(1)(iii)

    M/S. ARIFF AND COMPANY VERSUS THE ASST. COMMISSIONER–OF INCOME TAX, CENTRAL CIRCLE-II (3) , CHENNAI.

    (2024) TaxCorp(LJ) 33104 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109655&Category=ITAT&CategoryType=Zip

  18. ITAT Chennai · 10 Jan 2024
    Chennai ITAT Rules on Taxability of Unexplained Stock Investments

    ETHIRAJ HOTEL MART VERSUS THE DCIT, CENTRAL CIRCLE 3 (4) , CHENNAI.

    (2024) TaxCorp(LJ) 33102 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109660&Category=ITAT&CategoryType=Zip

  19. ITAT Surat · 10 Jan 2024
    Surat Tribunal Sets New Benchmarks in Tax Assessment for Accommodation Entry Cases

    KAMAL JAYANTILAL ZAVERI VERSUS INCOME TAX OFFICER, WARD 1 (3) (7) SURAT

    (2024) TaxCorp(LJ) 33101 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109664&Category=ITAT&CategoryType=Zip

  20. ITAT Mumbai · 09 Jan 2024
    ITAT - Mumbai ITAT Quashes Revision Order Seeking 'Fuller Inquiry' Over Section 10(21) Exemption on Incidental Rental Income.

    The Synthetic & Art Silk Mills Research Association Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33100 (ITAT-MUMBAI) · Section 10(21)

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