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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Surat · 13 Dec 2023
    ITAT - Surat Tribunal Overturns Addition Based Solely on Form 26AS Discrepancies.

    SHEELABEN D. ITALIA VERSUS I.T.O., WARD-2 (3) (4) , SURAT

    (2023) TaxCorp(LJ) 32914 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109085&Category=ITAT&CategoryType=Zip

  2. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai ITAT Rules Sec.194LBC Inapplicable on Excess Interest Spread to Loan Originator.

    Vivriti Cibus 013 2017 Vs Income Tax Officer (TDS)-2(3)(3)

    (2023) TaxCorp(LJ) 32908 (ITAT-MUMBAI) · Section 194LBC

  3. Madras High Court · 12 Dec 2023
    HC - Madras High Court Upholds Order Releasing Attached Property, Deems Benami Act Amendments Prospective.

    Advance Infra Developers Pvt Ltd Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32907 (HC-MADRAS)

  4. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Revenue's Appeal Against Bombay HC's Judgment in Lehman Brothers Reassessment Case.

    Lehman Brothers Investments Pte.Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

    (2023) TaxCorp(LJ) 32906 (SC)

  5. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Siva Industries' SLP Over 2139 Days' Delay in Appeal Filing.

    Siva Industries and Holdings Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32905 (SC)

  6. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad ITAT Upholds Revision Denying Weighted Deduction for Donations to Unapproved Institute.

    Joshi Technologies International Inc. Vs Commissioner of Income-tax (IT & TP)

    (2023) TaxCorp(LJ) 32904 (ITAT-AHMEDABAD)

  7. ITAT Kolkata · 12 Dec 2023
    ITAT - Kolkata Tribunal Allows Business Expenditure Claim for Compensation Paid Due to Contractual Non-fulfillment.

    FARSEEN RUBBER INDUSTRIES LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7 (1), KOLKATA

    (2023) TaxCorp(LJ) 32903 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109073&Category=ITAT&CategoryType=Zip

  8. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai Tribunal Clarifies Taxability of US Educational Institution's Receipts Under Indo-US DTAA.

    MASSACHUSETTS INSTITUTE OF TECHNOLOGY, C/O BSR & CO LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) , CIRCLE 3 (2) (1) , MUMBAI

    (2023) TaxCorp(LJ) 32902 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109074&Category=ITAT&CategoryType=Zip

  9. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai Tribunal Upholds Revision Under Section 263 on Transfer Pricing Order for Lack of Inquiry.

    ZENZI PHARMACEUTICAL INDUSTRIES PVT. LTD. VERSUS CIT (TRANSFER PRICING) -4, MUMBAI

    (2023) TaxCorp(LJ) 32901 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109076&Category=ITAT&CategoryType=Zip

  10. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad Tribunal Rejects AO's Claim of Bogus Short-Term Capital Loss on Share Sales.

    VARUN NAGINBHAI PATEL VERSUS DCIT, CIRCLE 3 (3) , AHMEDABAD

    (2023) TaxCorp(LJ) 32900 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109093&Category=ITAT&CategoryType=Zip

  11. Delhi High Court · 12 Dec 2023
    HC - Delhi High Court Upholds Tribunal's Decision on Expunging AO's Remark on Loss Carry Forward.

    PR. COMMISSIONER OF INCOME TAX, DELHI-1 VERSUS M/S. BURDA DRUCK INDIA PVT. LTD.

    (2023) TaxCorp(LJ) 32899 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91400&Category=Judgment&CategoryType=Zip

  12. ITAT Bangalore · 11 Dec 2023
    ITAT - Bangalore ITAT Rejects Retrospective Application of Sec. 12AB(4) Amendments, Upholds Trusts' Registrations.

    Amala Jyothi Vidya Kendra Trust Vs PCIT

    (2023) TaxCorp(LJ) 32897 (ITAT-BANGALORE) · Section 12AB(4)

  13. ITAT Kolkata · 11 Dec 2023
    ITAT - Kolkata ITAT Upholds Disallowances on Reimbursement Claims, Validates One-to-One Expenditure Link Requirement.

    Dey’s Medical (U.P) Pvt. Ltd Vs Deputy Commissioner of Income-Tax

    (2023) TaxCorp(LJ) 32896 (ITAT-KOLKATA) · Section 40(a)(ia)

  14. Jharkhand High Court · 11 Dec 2023
    HC - Jharkhand HC Validates Post-Search Reassessment for AY 2013-14 Under New Tax Regime.

    Devika Construction and Developers Private Limited Vs Principal Chief Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32895 (HC-JHARKHAND) · Section 148

  15. Supreme Court · 11 Dec 2023
    SC - Supreme Court Clarifies Deduction Norms and Professional Expense Claims in Landmark Tax Ruling.

    COMMISSIONER OF INCOME TAX VERSUS M/S JINDAL STEEL & POWER LIMITED THROUGH ITS MANAGING DIRECTOR

    (2023) TaxCorp(LJ) 32894 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91378&Category=Judgment&CategoryType=Zip

  16. ITAT Mumbai · 11 Dec 2023
    ITAT - Mumbai Tribunal Overturns TP Adjustment on Director’s Remuneration, Sets Precedent for Aggregate Benchmarking.

    THE SUPREME INDUSTRIES LTD. VERSUS ACIT LTU, CIRCLE, MUMBAI

    (2023) TaxCorp(LJ) 32893 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109012&Category=ITAT&CategoryType=Zip

  17. ITAT Visakhapatnam · 11 Dec 2023
    ITAT - Visakhapatnam Tribunal Quashes Penalty Under Section 271D for Cash Transactions in Property Sale.

    RAYALA RAJESWARA RAO, GUNTUR. VERSUS INCOME TAX OFFICER, WARD-1 (1) , GUNTUR.

    (2023) TaxCorp(LJ) 32891 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=109015&Category=ITAT&CategoryType=Zip

  18. ITAT Chennai · 11 Dec 2023
    ITAT - Chennai Tribunal Rules in Favor of Assessee in Property Ownership Dispute Involving Partners and Firm.

    SMT. CHANDRASEKARAN VALARMATHI, SMT. RAJASEKARAN VASANTHAMALLI VERSUS ITO NON-CORPORATE WARD-I (3) , COIMBATORE

    (2023) TaxCorp(LJ) 32890 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109017&Category=ITAT&CategoryType=Zip

  19. ITAT Ahmedabad · 11 Dec 2023
    ITAT - Ahmedabad Tribunal Overturns Revisionary Order in Deemed Dividend Case Involving Loans from Another Company.

    SHREE GANESH INTERMEDIARIES PVT. LTD. VERSUS PR. COMMISSIONER OF INCOME TAX-4 AHMEDABAD.

    (2023) TaxCorp(LJ) 32889 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109020&Category=ITAT&CategoryType=Zip

  20. Supreme Court · 09 Dec 2023
    SC - Supreme Court Rejects IT Dept.'s Review Petition in Key Software Taxation Case Involving ZTE Corporation.

    ZTE Corporation Vs COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2

    (2023) TaxCorp(LJ) 32888 (SC)

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