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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Madras High Court · 28 Dec 2023
    HC - Madras HC Exempts TASMAC from TCS on Bar-License Fee for Empty Bottle Collection.

    Tamil Nadu State Marketing Corporation Ltd Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 33020 (HC-MADRAS)

  2. ITAT Mumbai · 28 Dec 2023
    ITAT - Mumbai ITAT Annuls Unsigned Assessment Order, Affirms Legal Mandate for Signature.

    Reuters Asia Pacific Ltd. (Successor on Amalgamation to Reuter Television Mauritius Limited) Vs DCIT

    (2023) TaxCorp(LJ) 33019 (ITAT-MUMBAI) · Section 282A

  3. Madras High Court · 28 Dec 2023
    HC - Madras High Court Upholds Compounding of Tax Evasion Offences for MRF Chairman Following Penalty Reduction.

    K. M. Mammen Vs The Principal Commissioner of Income Tax

    (2023) TaxCorp(LJ) 33018 (HC-MADRAS)

  4. Delhi High Court · 28 Dec 2023
    HC - Delhi HC Upholds Constitutionality of Section 115BBE of IT Act, Dismisses Misuse Apprehension.

    TRIVENI ENTERPRISES LIMITED vs INCOME TAX OFFICER

    (2023) TaxCorp(LJ) 33017 (HC-DELHI)

  5. Allahabad High Court · 28 Dec 2023
    HC - Allahabad HC Rules: IT Department Must Prove Doubt in Bank-Channel Investments.

    Principal Commissioner Of Income Tax vs Pnc Infratech Ltd

    (2023) TaxCorp(LJ) 33014 (HC-ALLAHABAD)

  6. Bombay High Court · 28 Dec 2023
    ITAT - ITAT Mumbai Rules in Favor of ICICI Bank, No Interest Disallowance Under Section 14A for Investments from Own Funds.

    ICICI Bank Ltd vs The Deputy Commissioner of Income-tax

    (2023) TaxCorp(LJ) 33012 (HC-BOMBAY)

  7. Kerala High Court · 28 Dec 2023
    HC - Kerala HC Provides Relief to Pankajakasturi Herbals, Extends Last Date for SetCom Applications to 31st March 2021.

    M/S.PANKAJA KASTURI HERBALS INDIA PVT. LTD vs THE ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 33011 (HC-KERALA)

  8. ITAT Ahmedabad · 28 Dec 2023
    Ahmedabad Tribunal Clarifies Stringent Compliance for Deductions under Section 35(1)(ii)

    JOSHI TECHNOLOGIES INTERNATIONAL INC. VERSUS COMMISSIONER OF INCOME-TAX (IT & TP) , AHMEDABAD

    (2023) TaxCorp(LJ) 33008 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109448&Category=ITAT&CategoryType=Zip

  9. ITAT Chennai · 27 Dec 2023
    ITAT - Chennai ITAT Upholds CIT(A) Order: No Sec. 68 Addition on Cash Receipts Converted into Jewelry Sales.

    Sahana Jewellery - Exports Pvt. Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 33004 (ITAT-CHENNAI) · Section 68

  10. ITAT Mumbai · 27 Dec 2023
    ITAT - Mumbai ITAT: Sponsorship Payments for Cricket Matches Not Royalty; IOCL Not Liable for TDS.

    Indian Oil Corporation Ltd Vs Deputy Director of Income Tax

    (2023) TaxCorp(LJ) 33003 (ITAT-MUMBAI)

  11. ITAT Rajkot · 27 Dec 2023
    ITAT - Rajkot ITAT Declares Assessment on Deceased Assessee Void; Upholds Legal Representative's Rights.

    DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT. VERSUS SMT. KANCHAN KIRAN SORATHIYA

    (2023) TaxCorp(LJ) 33002 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=109437&Category=ITAT&CategoryType=Zip

  12. Madras High Court · 26 Dec 2023
    HC - Madras HC Grants Interim Relief to Cognizant in Buyback-DDT Case; Payment and Security Deposit Conditions Imposed.

    Cognizant Technology Solutions India Pvt. Ltd

    (2023) TaxCorp(LJ) 32998 (HC-MADRAS)

  13. ITAT Delhi · 26 Dec 2023
    ITAT - Chandigarh ITAT Declares DIN-less Reassessment Order Invalid, Upholds Mandatory CBDT DIN Circular.

    SPS Structures Ltd Vs The DCIT

    (2023) TaxCorp(LJ) 32997 (ITAT-DELHI)

  14. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Upholds Taxability of Consortium as AOP in Commonwealth Games Contract Case.

    Pico Deepali Overlays Consortium Vs DCIT

    (2023) TaxCorp(LJ) 32996 (ITAT-DELHI)

  15. ITAT Delhi · 26 Dec 2023
    ITAT - Delhi ITAT Rules US Company Does Not Constitute PE in India; References Formula One & E-Funds Judgments.

    EXL Service.Com INC Vs The Addl. D.I.T

    (2023) TaxCorp(LJ) 32995 (ITAT-DELHI)

  16. Karnataka High Court · 26 Dec 2023
    HC - Karnataka High Court Orders Refund of Income Tax with Interest, Criticizes Withholding Without Adequate Reasoning.

    M/S MYNTRA DESIGNS PRIVATE LIMITED VERSUS THE NATIONAL FACELESS ASSESSMENT CENTRE, THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4 (1) (1)

    (2023) TaxCorp(LJ) 32990 (HC-KARNATKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=91535&Category=Judgment&CategoryType=Zip

  17. ITAT Mumbai · 23 Dec 2023
    ITAT - Mumbai ITAT Approves Income Accumulation for Trust's Charitable Activities.

    Bal Jeevan Trust Vs ITO (E)

    (2023) TaxCorp(LJ) 32988 (ITAT-MUMBAI)

  18. Madras High Court · 23 Dec 2023
    HC - Madras HC Orders Investigation into Misuse of PAN, Directs Issuance of New PAN if Needed.

    Moorthy Prabhu Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32987 (HC-MADRAS)

  19. Madras High Court · 23 Dec 2023
    HC - Madras HC Quashes Prosecution for Delayed ITR Filing Within Assessment Year.

    P. Padmanabhan Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32986 (HC-MADRAS) · Section 276CC

  20. ITAT Pune · 23 Dec 2023
    ITAT - Pune ITAT Overturns NFAC's Dismissal of Appeal, Cites Incorrect Limitation Calculation.

    Zainab Abbas Lokhandwala Vs ITO

    (2023) TaxCorp(LJ) 32985 (ITAT-PUNE)

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