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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Visakhapatnam · 05 Dec 2023
    ITAT - Visakhapatnam ITAT Affirms Capital Gains Treatment for Income Declared under IDS-2016.

    JIYYANA VENKATRAYUDU, VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA.

    (2023) TaxCorp(LJ) 32856 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108937&Category=ITAT&CategoryType=Zip

  2. ITAT Indore · 05 Dec 2023
    ITAT - Indore ITAT Overturns Disallowance of Foreign Travel Expenses, Deems Them Business-Related.

    M/S. STI INDIA LIMITED VERSUS DCIT/ACIT, 5 (1) , INDORE. AND (VICE-VERSA)

    (2023) TaxCorp(LJ) 32855 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108938&Category=ITAT&CategoryType=Zip

  3. Delhi High Court · 04 Dec 2023
    HC - Delhi HC Closes Writs on MFN Clause Tax Controversy, Following Supreme Court’s Nestle Judgment.

    Societe De Participations Financieres Et Industrielles Spafi Vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

    (2023) TaxCorp(LJ) 32853 (HC-DELHI)

  4. ITAT Delhi · 04 Dec 2023
    ITAT - Delhi ITAT Rules Offshore Supplies by Chinese Company to PGCIL Not Taxable in India.

    Jiangdong Fittings Equipments Vs ACIT

    (2023) TaxCorp(LJ) 32852 (ITAT-DELHI)

  5. Bombay High Court · 04 Dec 2023
    HC - Bombay HC Upholds Amendment to Income Definition in Tax Law, Rejects Constitutional Challenge.

    Serum Institute of India Private Limited Vs Union of India

    (2023) TaxCorp(LJ) 32851 (HC-BOMBAY)

  6. ITAT Mumbai · 04 Dec 2023
    ITAT - Mumbai ITAT Recognizes Environmental Preservation Trust’s Eligibility for Section 80G Registration.

    Huhtamaki Foundation Vs Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32850 (ITAT-MUMBAI)

  7. ITAT Mumbai · 04 Dec 2023
    ITAT - Mumbai Tribunal Upholds Deductibility of Compensation Expenditure in Real Estate Business.

    DCIT, CIR-14 (3) (2) VERSUS SENTINEL PROPERTIES PVT. LTD.

    (2023) TaxCorp(LJ) 32849 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108915&Category=ITAT&CategoryType=Zip

  8. Bombay High Court · 02 Dec 2023
    HC - Bombay HC Annuls Reassessment on Leasehold Rights Already Taxed in Subsequent Year.

    Peoples Education Society Thane Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32844 (HC-BOMBAY)

  9. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.

    Global Schools Holdings Pte. Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32843 (ITAT-DELHI)

  10. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Quashes Assessment Orders Due to Non-Compliance with Mandatory DIN Requirement.

    Keller Asia Pacific Limited Vs ACIT

    (2023) TaxCorp(LJ) 32842 (ITAT-DELHI)

  11. ITAT Delhi · 02 Dec 2023
    ITAT - Delhi ITAT Exempts Satellite Transmission Services from 'Royalty' Tax, Aligning with New Skies Precedent.

    Inmarsat Solutions BV Vs ACIT

    (2023) TaxCorp(LJ) 32841 (ITAT-DELHI)

  12. Delhi High Court · 01 Dec 2023
    HC - Delhi HC Affirms Non-Taxability of Indirect Transfer of Shares, Deems Explanatory Amendments Retrospective.

    Augustus Capital PTE Ltd Vs THECOMMISSIONEROFINCOMETAX-INTERNATIONAL

    (2023) TaxCorp(LJ) 32834 (HC-DELHI) · Section 9(1)(i)

  13. Forein High Court · 01 Dec 2023
    FC - Pakistan Supreme Court Classifies Software Lease Payments as Royalty, Overturns High Court Ruling.

    Inter Quest Informatics Services Vs Foreign Court

    (2023) TaxCorp(LJ) 32833 (HC-Forein)

  14. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi ITAT Relieves LG India from TDS Liability on Notional Profits of LG Korea’s PE.

    LG Electronics India Ltd Vs ITO(TDS)

    (2023) TaxCorp(LJ) 32832 (ITAT-DELHI)

  15. ITAT Mumbai · 01 Dec 2023
    ITAT - Mumbai Tribunal Overturns Addition under Section 68, Upholds Legitimacy of Assessee's Share Transactions.

    M/S USHA VINOD PAREKH (LR OF LATE SHRI VINODKUMAR SHESHMAL PAREKH) VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 22 (1) , MUMBAI

    (2023) TaxCorp(LJ) 32831 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108785&Category=ITAT&CategoryType=Zip

  16. ITAT Jaipur · 01 Dec 2023
    ITAT - Jaipur Tribunal Overturns Penalty for Non-Audited Accounts, Citing Lack of Book Maintenance as Key.

    UMA MANDAL VERSUS INCOME TAX OFFICER, WARD-5 (2) , JAIPUR

    (2023) TaxCorp(LJ) 32830 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108787&Category=ITAT&CategoryType=Zip

  17. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Sets New Benchmarks in Comparable Selection for TP Adjustments in Software and ITES Segments.

    APTIVE COMPONENTS INDIA P. LTD, (FORMERLY KNOWN AS DELPHI AUTOMOTIVE SYSTEMS P. LTD) VERSUS DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-7 (1) , NEW DELHI

    (2023) TaxCorp(LJ) 32829 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108754&Category=ITAT&CategoryType=Zip

  18. ITAT Delhi · 01 Dec 2023
    ITAT - Delhi Tribunal Upholds Capitalization of Interest Paid to NOIDA in Project Expenses.

    ITO, WARD-15 (3) , NEW DELHI VERSUS LOGIX BUILDCON PVT. LTD

    (2023) TaxCorp(LJ) 32827 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108750&Category=ITAT&CategoryType=Zip

  19. ITAT Delhi · 30 Nov 2023
    ITAT - Delhi ITAT Rules in Favor of German Company: Offshore Supplies & Services Not Taxable in India.

    DSD Noell GMBH Vs Dy./Asst. CIT

    (2023) TaxCorp(LJ) 32824 (ITAT-DELHI)

  20. ITAT Mumbai · 30 Nov 2023
    ITAT - Mumbai ITAT Rules in Favor of Assessee on Multiple Tax Deduction Claims.

    DAM CAPITAL ADVISORS LIMITED VERSUS DCIT-4 (1) (1) , MUMBAI

    (2023) TaxCorp(LJ) 32823 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108756&Category=ITAT&CategoryType=Zip

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