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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Jodhpur · 18 Dec 2023
    ITAT - Jodhpur Tribunal Quashes TCS Default on Minor Forest Products, Differentiates from Forest Products.

    SH. BHERU LAL GARG VERSUS INCOME TAX OFFICER, (TDS) , UDAIPUR.

    (2023) TaxCorp(LJ) 32945 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109252&Category=ITAT&CategoryType=Zip

  2. Delhi High Court · 16 Dec 2023
    HC - Delhi HC Orders Refund of Tax Exceeding 20% Demand Adjustment for Assessee.

    FIS Payment Solutions & Services India Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX-9(1) & ANR

    (2023) TaxCorp(LJ) 32940 (HC-DELHI)

  3. ITAT Mumbai · 16 Dec 2023
    ITAT - ITAT Mumbai Upholds Disallowance on Lease Premium, Awaits High Court's Decision on Similar Case.

    Small Industrial Vs DCIT

    (2023) TaxCorp(LJ) 32939 (ITAT-MUMBAI)

  4. Delhi High Court · 16 Dec 2023
    HC - Delhi HC Exonerates Non-Resident Indian from Unexplained Cash Deposit Charges Under Section 69A.

    Hersh Washesher Chadha Vs The CIT

    (2023) TaxCorp(LJ) 32938 (HC-DELHI) · Section 69A

  5. Delhi High Court · 16 Dec 2023
    HC - Delhi High Court Clarifies Scope of AO's Inquiry, Sets Precedent in Tax Assessment Dispute.

    Klaxon Trading Pvt Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-4

    (2023) TaxCorp(LJ) 32937 (HC-DELHI)

  6. ITAT Ahmedabad · 16 Dec 2023
    ITAT - Ahmedabad ITAT Abolishes Penalty under Section 271(1)(c) for Non-Disclosure in Original Return.

    BANKIMBHAI NATVERBHAI PATEL VERSUS INCOME TAX OFFICER, WARD-3, VADODARA

    (2023) TaxCorp(LJ) 32936 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109201&Category=ITAT&CategoryType=Zip

  7. Supreme Court · 15 Dec 2023
    SC - Supreme Court Dismisses Revenue's SLP on Software Taxation, Advocates Consolidated Approach.

    Nagravision SA Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32931 (SC)

  8. Supreme Court · 15 Dec 2023
    SC - Supreme Court Upholds HC's Decision on Section 14A Disallowance, Citing Maxopp Precedent.

    PNB Housing Finance Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32930 (SC) · Section 14A

  9. ITAT Mumbai · 15 Dec 2023
    Mumbai ITAT Supports Tata Sons' Claim for Interest on Tax Refund under Section 244A

    Tata Sons Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32929 (ITAT-MUMBAI) · Section 244A(1)/(1A)

  10. ITAT Delhi · 15 Dec 2023
    ITAT - ITAT Delhi Bench Declares Corpus-Specific Voluntary Contributions as Capital Receipt, Exempt from Tax.

    The A.C.I.T vs M/s Financial Inclusion Trust

    (2023) TaxCorp(LJ) 32927 (ITAT-DELHI) · Section 143

  11. Delhi High Court · 14 Dec 2023
    HC - Delhi HC Affirms IBC Supremacy Over Post-Approval Revenue Claims.

    TUF Metallurgical Pvt. Ltd Vs UNION OF INDIA AND ORS.

    (2023) TaxCorp(LJ) 32925 (HC-DELHI)

  12. Delhi High Court · 14 Dec 2023
    HC - Delhi High Court Rejects Revenue's Appeal in Section 153A Case, Citing Lack of Incriminating Material Post-Search.

    Oxygen Business Park Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL-1

    (2023) TaxCorp(LJ) 32924 (HC-DELHI) · Section 153A

  13. Kerala High Court · 14 Dec 2023
    HC - Kerala High Court Dismisses Petition on TDS Late Filing Fee Due to Delay and Legal Merits.

    M/S. ALAMPALLY PRESSURE TESTING COMPANY PRIVATE LTD. VERSUS UNION OF INDIA, DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CELL- TDS TDS CPS, CENTRAL BOARD OF DIRECT TAXES

    (2023) TaxCorp(LJ) 32922 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=91413&Category=Judgment&CategoryType=Zip

  14. ITAT Mumbai · 14 Dec 2023
    ITAT - Mumbai Tribunal Rules on Stamp Duty Value for Joint Property under Section 56(2)(vii).

    REKHA SINGH VERSUS ITO 29 (3) (2) , MUMBAI

    (2023) TaxCorp(LJ) 32921 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109171&Category=ITAT&CategoryType=Zip

  15. ITAT Jaipur · 14 Dec 2023
    ITAT - Jaipur Tribunal Overturns Penalty for Non-Deduction of TDS on Software Payments to US Companies.

    ISYS SOFTECH PVT. LTD. VERSUS ITO WARD 2 (2) , JAIPUR

    (2023) TaxCorp(LJ) 32920 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109172&Category=ITAT&CategoryType=Zip

  16. ITAT Chennai · 14 Dec 2023
    ITAT - Chennai Tribunal Annuls 200% Penalty for Misreporting of Income under Section 270A.

    CHITRA RAMANATHAN VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD 17 (6) , CHENNAI.

    (2023) TaxCorp(LJ) 32919 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109174&Category=ITAT&CategoryType=Zip

  17. ITAT Rajkot · 14 Dec 2023
    ITAT - Rajkot Tribunal Quashes Addition of Gift as Undisclosed Income under Section 68.

    BHAVESH RAMESHCHANDRA MEHTA VERSUS A.C.I.T, CIRCLE-2, (PRESENTLY, CIRCLE-2 (1) ) RAJKOT.

    (2023) TaxCorp(LJ) 32918 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=109175&Category=ITAT&CategoryType=Zip

  18. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Denies Stay on Demand to NewsClick, Citing Lack of Prima Facie Case and Financial Discrepancies.

    PPK Newsclick Studio Pvt Ltd Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32917 (HC-DELHI)

  19. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Rules GoDaddy’s Domain Name Registration Fees Not Taxable as Royalty.

    Godaddy.com LLC Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32916 (HC-DELHI)

  20. Delhi High Court · 13 Dec 2023
    HC - Delhi High Court Rejects Revenue's Delayed Appeals, Criticizes Lack of Sufficient Explanation.

    Versatile Polytech Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

    (2023) TaxCorp(LJ) 32915 (HC-DELHI)

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