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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Bangalore · 23 Dec 2023
    ITAT - Bangalore ITAT Quashes Assessment Orders for Lack of 'Sec.153C Satisfaction Note' by AO.

    Karthik Krishna Vs DCIT

    (2023) TaxCorp(LJ) 32984 (ITAT-BANGALORE) · Section 153C

  2. ITAT Chennai · 23 Dec 2023
    ITAT - Chennai ITAT Rules in Favor of Trust for Section 11 Exemption Despite Delayed Filing of Form 10B.

    Sri Vetri Vinayagar Educational Trust Vs ITO

    (2023) TaxCorp(LJ) 32983 (ITAT-CHENNAI) · Section 11

  3. ITAT Ahmedabad · 23 Dec 2023
    ITAT - Ahmedabad ITAT Quashes Penalty Under Section 271(1)(c) for Inaccurate Income Particulars.

    SURYSHREE BLOCKS PVT. LTD. VERSUS THE DCIT, CIRCLE-4 (1) (1) , AHMEDABAD

    (2023) TaxCorp(LJ) 32980 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109400&Category=ITAT&CategoryType=Zip

  4. Madras High Court · 23 Dec 2023
    HC - Madras HC Condones 37-Day Delay in Filing Revised ITR for Pilot, Cites Work Constraints.

    SUNIL NAIR VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

    (2023) TaxCorp(LJ) 32978 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91518&Category=Judgment&CategoryType=Zip

  5. ITAT Chennai · 23 Dec 2023
    ITAT - Chennai ITAT Invalidates DRP Directions and Assessment Orders for Non-Compliance with DIN Mandate.

    Sutherland Global & Others Vs The ACIT, DCIT

    (2023) TaxCorp(LJ) 32977 (ITAT-CHENNAI)

  6. Bombay High Court · 22 Dec 2023
    HC - Bombay High Court Quashes Prosecution Against Director for Non-Compliance with Notice Requirements.

    Anish Modi Vs Union of India

    (2023) TaxCorp(LJ) 32976 (HC-BOMBAY)

  7. Madras High Court · 22 Dec 2023
    HC - Madras HC Upholds Co-op Societies' Compliance with IT Sections 194A & 194N.

    The Chennimalai Siragiri Murugan Primary Handloom Weaver's Cooperative Society Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32975 (HC-MADRAS) · Sections 194A, 194N

  8. Bombay High Court · 21 Dec 2023
    HC - Bombay HC Awards 6% Interest on Delayed Equalisation Levy Refund, References SC Precedents.

    Group M Media India Private Limited Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32973 (HC-BOMBAY) · Section 244A

  9. ITAT Mumbai · 21 Dec 2023
    ITAT - Mumbai ITAT Rejects Rs.59 Cr Share Premium Taxability, Upholds Investor’s Identity and Valuation Method.

    PNP Maritime Services Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32972 (ITAT-MUMBAI)

  10. ITAT Mumbai · 21 Dec 2023
    ITAT - Mumbai ITAT Allows Deduction under Section 80G for CSR Expenses, Counters Revenue's Revisionary Order.

    Societe Generale Securities India Pvt. Ltd Vs PCIT

    (2023) TaxCorp(LJ) 32971 (ITAT-MUMBAI) · Section 80G

  11. ITAT Jabalpur · 21 Dec 2023
    ITAT - Jabalpur Tribunal Quashes Revision under Section 263, Validates Property Purchase from Relative.

    MOHAMMAD SHAHID KHAN VERSUS INCOME TAX OFFICER, WARD-1, SAGAR.

    (2023) TaxCorp(LJ) 32968 (ITAT-JABALPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109332&Category=ITAT&CategoryType=Zip

  12. ITAT Jodhpur · 21 Dec 2023
    ITAT - Jodhpur Tribunal Upholds Exemption under Section 11(1)(d) for Trust, Rejects Revenue's Claims of Misutilization.

    ACIT, CIRCLE- (EXEMPTIONS) JODHPUR., DY. CIT, CENTRAL CIRCLE-1, UDAIPUR. VERSUS M/S PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST

    (2023) TaxCorp(LJ) 32967 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109333&Category=ITAT&CategoryType=Zip

  13. Karnataka High Court · 20 Dec 2023
    HC - Karnataka HC Orders Revenue to Refund Rs.29.30 Cr to Myntra, Citing Insufficient Reasons for Withholding.

    Myntra Designs Pvt. Ltd Vs The DCIT

    (2023) TaxCorp(LJ) 32964 (HC-KARNATKATA)

  14. Delhi High Court · 20 Dec 2023
    HC - Delhi HC Orders Revenue to Accept Returned Income after Expiry of Limitation Period.

    Indian Renewable Energy Development Agency Ltd Vs PR. COMMISSIONER OF INCOME TAX [LTU] NEW DELHI & ANR.

    (2023) TaxCorp(LJ) 32963 (HC-DELHI) · Sections 153(2A), 153(3)

  15. ITAT Ahmedabad · 20 Dec 2023
    ITAT - ITAT Ahmedabad Dismisses Depreciation Claim on Land Development Expenditure for Leasehold Property.

    ADANI PORTS & SPECIAL ECONOMIC ZONE LTD. VERSUS JT. COMMISSIONER OF INCOME TAX (OSD), O/O. PR. CIT-1, AHMEDABAD AND D.C.I.T., A.C.I.T, CIRCLE-1 (1) (1), AHMEDABAD

    (2023) TaxCorp(LJ) 32960 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109294&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 19 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Order for Lack of DIN, Upholds CBDT Circular's Mandate.

    Finesse International Design Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32956 (ITAT-DELHI) · Section 153D

  17. Madras High Court · 19 Dec 2023
    HC - Madras HC Upholds Principles of Natural Justice in Agricultural Income Assessment Case.

    C. Chellamuthu Vs The Principal Commissioner, National Faceless Assessment Centre

    (2023) TaxCorp(LJ) 32955 (HC-MADRAS)

  18. ITAT Mumbai · 19 Dec 2023
    ITAT - Mumbai ITAT Clarifies Charitable Entity’s Trade Activities in Line with SC's AUDA Judgment.

    Media Research Users Council Vs Asst. Director of Income Tax

    (2023) TaxCorp(LJ) 32954 (ITAT-MUMBAI)

  19. Madras High Court · 19 Dec 2023
    HC - Madras High Court Denies Compounding of Offences for Assessee with Multiple Grave Offences.

    THIRUPATHI KUMAR KHEMKA, CHENNAI VERSUS THE CHIEF COMMISSIONER OF INCOME TAX-1, CHENNAI

    (2023) TaxCorp(LJ) 32949 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91464&Category=Judgment&CategoryType=Zip

  20. Supreme Court · 18 Dec 2023
    SC - Supreme Court Dismisses Revenue's SLP for Delay, Upholds Delhi HC's Judgment on Special Audit Fee Interest.

    G.K. Choksi And Co Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 32947 (SC)

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