Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Delhi High Court · 09 Dec 2023
    HC - Delhi HC Dismisses Revenue's Appeal on Rs. 103.87 Cr Loss from Receivables Sale.

    Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs PR. COMMISSIONER OF INCOME TAX-2

    (2023) TaxCorp(LJ) 32887 (HC-DELHI)

  2. ITAT Jaipur · 09 Dec 2023
    ITAT - Jaipur ITAT Deletes Penalty for TDS Default on Foreign Remittance Citing Bona Fide Belief.

    Isys Softech Private Limited Vs ITO

    (2023) TaxCorp(LJ) 32886 (ITAT-JAIPUR)

  3. ITAT Mumbai · 09 Dec 2023
    ITAT - Mumbai ITAT Rules in Favor of Assessee in Share Premium Case Involving Foreign Direct Investment.

    Carlisle Trading & Manufacturing India Private Limited Vs DCIT

    (2023) TaxCorp(LJ) 32885 (ITAT-MUMBAI) · Section 68

  4. ITAT Indore · 09 Dec 2023
    ITAT - Indore ITAT Upholds Revisionary Order for Disallowance Issues in Assessee's Case.

    Raj Kumar Goyal Vs Pr. CIT-2

    (2023) TaxCorp(LJ) 32884 (ITAT-INDORE) · Section 43B

  5. ITAT Bangalore · 09 Dec 2023
    ITAT - Bangalore ITAT Allows Co-operative Society’s Full Deduction Claim Under Section 57.

    M/S. SRI KANYAKAPARAMESHWARI VIVIDODDESHA SAHAKARA SANGHA NIYAMITA VERSUS ITO, WARD – 1, SHIVAMOGGA.

    (2023) TaxCorp(LJ) 32882 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108996&Category=ITAT&CategoryType=Zip

  6. ITAT Rajkot · 09 Dec 2023
    ITAT - Rajkot ITAT Upholds CIT's Revision on Exemption Claim Under Section 10(23C)(vi) by Educational Trust.

    SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST VERSUS THE PR. COMMISSIONER OF INCOME-TAX (EXEMPTION) , AHMEDABAD

    (2023) TaxCorp(LJ) 32881 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=108999&Category=ITAT&CategoryType=Zip

  7. ITAT Delhi · 09 Dec 2023
    ITAT - Delhi ITAT Annuls Penalty Under Section 271E for Loan Repayment by Bearer Cheque Due to Procedural Irregularities.

    LATE SHRI PAWAN KUMAR, REPRESENTED BY SMT. NIRMAL JAIN (LEGAL HEIR) VERSUS JCIT, RANGE-2, GHAZIABAD

    (2023) TaxCorp(LJ) 32880 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109001&Category=ITAT&CategoryType=Zip

  8. ITAT Ahmedabad · 09 Dec 2023
    ITAT - Ahmedabad ITAT Allows Rectification for Dividend Income Taxation, Clarifies Exemption Under Sections 10(34) and 10(35).

    RAJALBEN HIRENBHAI PATEL VERSUS DCIT, CIRCLE-2 (1) (1) VEJALPUR AHMEDABAD.

    (2023) TaxCorp(LJ) 32879 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109004&Category=ITAT&CategoryType=Zip

  9. Madras High Court · 09 Dec 2023
    HC - Madras High Court Prioritizes Bank’s Mortgage Rights Over Income Tax Department's Attachment in Landmark Ruling.

    M/S. CITY UNION BANK LIMITED, REPRESENTED BY ITS MANAGER (LEGAL), R.M. RENGANATH VERSUS TAX RECOVERY OFFICER-2, INCOME TAX, THE SUB REGISTRAR-1

    (2023) TaxCorp(LJ) 32877 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91365&Category=Judgment&CategoryType=Zip

  10. ITAT Delhi · 08 Dec 2023
    ITAT - Delhi ITAT Grants Relief to Indigo, Stays Coercive Recovery of Rs. 1100 Cr Demand.

    Interglobe Aviation Limited Vs ACIT

    (2023) TaxCorp(LJ) 32876 (ITAT-DELHI)

  11. Delhi High Court · 08 Dec 2023
    HC - Delhi HC Quashes Reassessment Proceedings Against Real Estate Company, Rejects Application of Sec. 50C.

    Shourya Infrastructure Pvt. Ltd Vs INCOME TAX OFFICER

    (2023) TaxCorp(LJ) 32874 (HC-DELHI) · Section 50C

  12. Madras High Court · 08 Dec 2023
    HC - Madras High Court Upholds Reopening of Assessment for LLP Converted from Pvt. Ltd. Co., Cites Potential Income Escape.

    BHK TRADING LLP VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 3 (1) CHENNAI, THE PRINCIPAL COMMISSIONER OF INCOME TAX -4, CHENNAI, THE ASSESSMENT UNIT, THE UNION OF INDIA

    (2023) TaxCorp(LJ) 32872 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91353&Category=Judgment&CategoryType=Zip

  13. Delhi High Court · 08 Dec 2023
    HC - Delhi High Court Rules Against Reopening of SIPL's Assessment, Cites Inappropriate Use of Section 50C.

    SHOURYA INFRASTRUCTURE PVT. LTD. VERSUS INCOME TAX OFFICER, WARD 23 (2) & ANR.

    (2023) TaxCorp(LJ) 32871 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91354&Category=Judgment&CategoryType=Zip

  14. Delhi High Court · 07 Dec 2023
    HC - Delhi HC Dismisses Revenue’s Appeal Against Non-Existent Seller, Upholds ITAT’s Ruling.

    Cairnhill CIPEF Ltd Vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

    (2023) TaxCorp(LJ) 32869 (HC-DELHI)

  15. Delhi High Court · 07 Dec 2023
    HC - Delhi HC Upholds Verizon’s Section 80-IA Deduction Claim, Dismisses Revenue’s Appeal on Expansion of Services.

    Verizone Communications India Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX-7

    (2023) TaxCorp(LJ) 32868 (HC-DELHI) · Section 80-IA

  16. ITAT Indore · 07 Dec 2023
    ITAT - Indore ITAT Orders Fresh Assessment for Late IAS Officer Arvind Joshi, Citing Violation of Natural Justice.

    Late Arvind Joshi Vs DCIT

    (2023) TaxCorp(LJ) 32867 (ITAT-INDORE)

  17. Supreme Court · 06 Dec 2023
    SC - Supreme Court Upholds 'Market Value' of Electricity for Sec. 80-IA Deduction; Allows Change in Depreciation Method.

    Jindal Steel & Others Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32860 (SC) · Section 80-IA

  18. Delhi High Court · 06 Dec 2023
    HC - Delhi HC Sets Aside Pepsico India’s Final Assessment Order Due to Unintentional Failure to Notify AO.

    Pepsico India Holding Pvt. Ltd. Vs ASSESSMENT UNITI NCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE & ORS.

    (2023) TaxCorp(LJ) 32859 (HC-DELHI)

  19. ITAT Ahmedabad · 05 Dec 2023
    ITAT - Ahmedabad ITAT Exempts TDS on Damages Paid to Non-Resident Shipping Company.

    Nirma Limited Vs D.C.I.T.

    (2023) TaxCorp(LJ) 32858 (ITAT-AHMEDABAD)

  20. ITAT Visakhapatnam · 05 Dec 2023
    ITAT - Visakhapatnam ITAT Rules in Favor of Assessee on Demonetization-Era Cash Deposits Case.

    DHAIRYA LAKSHMI CELLULAR, VERSUS INCOME TAX OFFICER, WARD-2 (1) , VIJAYAWADA.

    (2023) TaxCorp(LJ) 32857 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108936&Category=ITAT&CategoryType=Zip

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.