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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Mumbai · 09 Jan 2024
    ITAT - ITAT Upholds Non-Resident Status for Indian Investor Despite Revenue's Challenge.

    Nishant Kanodia Vs Asstt. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33099 (ITAT-MUMBAI) · Section 6(1)

  2. Supreme Court · 09 Jan 2024
    Supreme Court Upholds Bombay HC's Decision Quashing Reassessment of Non-Existent Entity

    Sterlite Technologies Limited Vs The Deputy Commissioner Of Income Tax & Ors.

    (2024) TaxCorp(LJ) 33098 (SC)

  3. ITAT Mumbai · 09 Jan 2024
    Mumbai ITAT Annuls Bogus Purchase Addition, Stresses on Concrete Evidence for Tax Assessments

    DY. CIT, CIRCLE 7 (1) (1) , MUMBAI VERSUS M/S. MOTA TRADING PVT. LTD., MUMBAI

    (2024) TaxCorp(LJ) 33097 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109635&Category=ITAT&CategoryType=Zip

  4. Gujarat High Court · 09 Jan 2024
    Gujarat High Court Sets Precedent in Taxation of Unaccounted Stock

    LAXMI GOLD PALACE VERSUS DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR

    (2024) TaxCorp(LJ) 33095 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91643&Category=Judgment&CategoryType=Zip

  5. Delhi High Court · 09 Jan 2024
    Delhi High Court Sets Precedent on Limitation Period for Penalty Proceedings in Tax Cases

    PR. COMMISSIONER OF INCOME TAX -7 VERSUS THAPAR HOMES LTD.

    (2024) TaxCorp(LJ) 33094 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91645&Category=Judgment&CategoryType=Zip

  6. Rajasthan High Court · 09 Jan 2024
    Rajasthan High Court Clarifies Scope of 'Information' under Section 148A(b) for Reassessment

    CHATURBHUJ GATTANI AND SAROJ GATTANI VERSUS INCOME -TAX OFFICER, RAJASTHAN PRINCIPAL COMMISSIONER OF INCOME TAX, JODHPUR-1

    (2024) TaxCorp(LJ) 33093 (HC-RAJASTHAN) · https://taxcorp.in/FileOpenDT.aspx?ID=91649&Category=Judgment&CategoryType=Zip

  7. Delhi High Court · 08 Jan 2024
    HC - Delhi HC Condones Bar Council of India's Delay in Filing Form 10 Due to Unnoticed Amendments.

    Bar Council Of India Vs COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33091 (HC-DELHI)

  8. ITAT Delhi · 08 Jan 2024
    ITAT - ITAT Rules Assessment Order Time-Barred Due to Delay in Filing DRP Objections Beyond Section 144C(4) Time-Limit.

    Mavenir UK Holdings Vs The ACIT

    (2024) TaxCorp(LJ) 33090 (ITAT-DELHI) · Section 144C(4)

  9. ITAT Bangalore · 08 Jan 2024
    Bangalore Tribunal Sets Precedent for Delay Condonation in Tax Appeals, Offers Relief to Senior Citizens in Demonetization Cases

    MARATE VENKATESHKUMAR C/O GD & ASOCIATES, CHARTERED ACCOUNTANTS VERSUS ITO WARD 1 (6) HUBLI

    (2024) TaxCorp(LJ) 33089 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109622&Category=ITAT&CategoryType=Zip

  10. ITAT Delhi · 08 Jan 2024
    Delhi ITAT Ruling Clarifies Permanent Establishment Criteria, Exempts US Enterprise from Indian Tax

    M/S EXL SERVICE. COM INC [PRESENTLY KNOWN AS EXL SERVICE COM LL VERSUS THE ADDL. D.I.T RANGE -2 (1) NEW DELHI AND (VICE-VERSA)

    (2024) TaxCorp(LJ) 33088 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109623&Category=ITAT&CategoryType=Zip

  11. ITAT Mumbai · 06 Jan 2024
    Mumbai ITAT Approves Depreciation on Goodwill in Vodafone Case, Sets Precedent for Pre-Amendment Assessments

    Vodafone India Services Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33083 (ITAT-MUMBAI)

  12. ITAT Mumbai · 06 Jan 2024
    Mumbai ITAT Clarifies CIT(A)'s Powers, Upholds ESOP Expense Claims, Setting Key Precedents in Tax Assessment Cases

    Edelweiss Asset Management Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33082 (ITAT-MUMBAI)

  13. Gujarat High Court · 06 Jan 2024
    Gujarat HC Upholds Taxpayer Rights: Delays in ITR Filing Condonable, Ensures Refund with Interest

    Ramjibhai Lavabhai Undhad Vs CHIEF COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33080 (HC-GUJARAT)

  14. ITAT Delhi · 06 Jan 2024
    ITAT - Delhi ITAT Rules Software Sale Income of Non-Resident Not Taxable as Royalty, Rejects Plea to Distinguish from Engineering Analysis Judgment.

    Finastra International Financial Systems PTE Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 33078 (ITAT-DELHI)

  15. ITAT Kolkata · 06 Jan 2024
    Kolkata Tribunal Upholds CIT(A)'s Deletion of Addition under Section 68, Validates Assessee's Unsecured Loans

    DCIT, C. C-4 (2) , KOLKATA VERSUS ALOM EXTRUSIONS LTD.

    (2024) TaxCorp(LJ) 33076 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109601&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 06 Jan 2024
    ITAT- Delhi Tribunal Advocates Liberal Interpretation for LTCG Deductions under Section 54

    SIMRAN BAGGA, C/O CA ANSHUL KUMAR/ CA SATISH KUMAR LALIT VANJANI & CO., CA VERSUS ACIT, CIRCLE-1 (1) (2) , INTERNATIONAL TAXATION, NEW DELHI

    (2024) TaxCorp(LJ) 33074 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109605&Category=ITAT&CategoryType=Zip

  17. Patna High Court · 06 Jan 2024
    Patna High Court Upholds Strict Interpretation of Section 40A(3) in Government Contract Payments, Emphasizes Need for Rigorous Documentation

    M/S MAHENDRA PRASAD SINGH & BROS MAHALLA- DALLUCHAK VERSUS COMMISSIONER OF INCOME TAX-II, PATNA, ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5, PATNA

    (2024) TaxCorp(LJ) 33073 (HC-PATNA) · https://taxcorp.in/FileOpenDT.aspx?ID=91621&Category=Judgment&CategoryType=Zip

  18. Delhi High Court · 06 Jan 2024
    Delhi High Court Quashes Reassessment Notice for Lack of Independent AO Inquiry

    M/S SAHU EXPORTS VERSUS ASST. COMMISSIONER OF INCOME TAX, & ANR.

    (2024) TaxCorp(LJ) 33072 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91622&Category=Judgment&CategoryType=Zip

  19. ITAT Delhi · 05 Jan 2024
    ITAT - Delhi ITAT Rules German Publisher's Liaison Office Constitutes PE in India, Attributes 11% Profit for Active Role in Printing and Pricing.

    Springer Verlag GmbH Vs DCIT

    (2024) TaxCorp(LJ) 33071 (ITAT-DELHI)

  20. ITAT Jaipur · 05 Jan 2024
    Jaipur Tribunal Grants LTCG Deduction under Section 54F, Emphasizing Investment Intent Over Formalities

    INDIRA GIRI VERSUS ASSESSING OFFICER, WARD-2 (5) , INCOME TAX OFFICE, JAIPUR.

    (2024) TaxCorp(LJ) 33070 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109588&Category=ITAT&CategoryType=Zip

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