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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Madras High Court · 24 Nov 2023
    HC - Madras HC Quashes Prosecution for Delayed ITR Filing in Case of Prepaid Taxes and Refund Claim.

    Manav Menon Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32781 (HC-MADRAS)

  2. Forein High Court · 24 Nov 2023
    FC - Luxembourg Court Overturns Advance Tax Ruling on Grounds of Factual Inconsistency.

    A SARL Vs Foreign Court Luxembourg

    (2023) TaxCorp(LJ) 32780 (HC-Forein)

  3. ITAT Mumbai · 24 Nov 2023
    ITAT - Mumbai ITAT Allows Appeal on Property Sale Value, Invokes Tolerance Limit under Section 43CA.

    AMSONS STEEL PVT. LTD. VERSUS DCIT, CIRCLE-6 (1) (1) MUMBAI

    (2023) TaxCorp(LJ) 32779 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108617&Category=ITAT&CategoryType=Zip

  4. ITAT Jaipur · 24 Nov 2023
    ITAT - Jaipur ITAT Revokes Penalty Under Section 271(1)(c) for Voluntarily Surrendered Income.

    VINAYA SHARMA VERSUS ACIT, CENTRAL CIRCLE, KOTA

    (2023) TaxCorp(LJ) 32778 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108618&Category=ITAT&CategoryType=Zip

  5. ITAT Indore · 24 Nov 2023
    ITAT - Indore ITAT Upholds Section 143(3) Assessment in Penny Stock Case, Remands for Fresh Consideration.

    SMT. SARLA JAIN, C/O NAKODA MARKETING VERSUS ITO, WARD-1, KHANDWA

    (2023) TaxCorp(LJ) 32777 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108619&Category=ITAT&CategoryType=Zip

  6. ITAT Chennai · 24 Nov 2023
    ITAT - Chennai ITAT Quashes LTCG Assessment for AY 2006-07, Cites Supreme Court Precedent on Property Rights Transfer.

    SMT. RAJAMANIKAM MEERABAI VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD -15 (3) , CHENNAI.

    (2023) TaxCorp(LJ) 32776 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108624&Category=ITAT&CategoryType=Zip

  7. ITAT Indore · 24 Nov 2023
    ITAT - Indore ITAT Accepts Assessee's Inventory Valuation Method, Deletes Addition for Non-Moving Stock.

    CUMMINS TECHNOLOGIES INDIA PVT. LTD. VERSUS ACIT CIRCLE -1 (1) UJJAIN

    (2023) TaxCorp(LJ) 32775 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108636&Category=ITAT&CategoryType=Zip

  8. ITAT Indore · 24 Nov 2023
    ITAT - Indore ITAT Partially Accepts Assessee's Appeal on Deemed Income, Differentiates Between Stock, Advances, and Cash.

    SHRI PREMDEEP RAJPUT VERSUS ACIT, CENTRAL CIRCLE, UJJAIN

    (2023) TaxCorp(LJ) 32774 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108637&Category=ITAT&CategoryType=Zip

  9. ITAT Hyderabad · 23 Nov 2023
    ITAT - Hyderabad ITAT Rejects LTCG Exemption on Penny Stocks, Citing Unrealistic Profits.

    Anirudh Venkata Ragi Vs Income Tax Officer

    (2023) TaxCorp(LJ) 32773 (ITAT-HYDERABAD)

  10. ITAT Delhi · 21 Nov 2023
    ITAT - ITAT Rules Against Penalty on PSU for Income Declaration Discrepancy Under Section 271(1)(c).

    PRAGATI POWER CORPORATION LTD. VERSUS DCIT, CIRCLE-10 (1) NEW DELHI.

    (2023) TaxCorp(LJ) 32752 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108544&Category=ITAT&CategoryType=Zip

  11. ITAT Chennai · 21 Nov 2023
    ITAT - Chennai ITAT Accepts Foreign Company's Revenue Recognition, Dismisses Addition for Short Contract Revenue.

    M/S. ST ENGINEERING ELECTRONICS LTD. (CHENNAI PROJECT OFFICE) ORCHID CENTER VERSUS ACIT INTERNATIONAL TAXATION, CIRCLE-2 (2) CHENNAI

    (2023) TaxCorp(LJ) 32751 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108547&Category=ITAT&CategoryType=Zip

  12. ITAT Delhi · 21 Nov 2023
    ITAT - Delhi ITAT Clarifies Assessee's Status, Exempts from Section 56(2)(viib) Provisions on Share Premium.

    DCIT, CENTRAL CIRCLE-16, NEW DELHI VERSUS COMPTECH SOLUTIONS PVT. LTD.

    (2023) TaxCorp(LJ) 32750 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108549&Category=ITAT&CategoryType=Zip

  13. P&H High Court · 21 Nov 2023
    HC - P&H High Court Dismisses Revenue's Claim on Foreign Account, Accepts Assessee's Explanation.

    PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR VERSUS JOGINDER SINGH CHATHA

    (2023) TaxCorp(LJ) 32749 (HC-P&H) · https://taxcorp.in/FileOpenDT.aspx?ID=91201&Category=Judgment&CategoryType=Zip

  14. Madras High Court · 21 Nov 2023
    HC - Madras High Court Upholds Prosecution Under Section 276CC for Non-Filing of Income Tax Return.

    R.P. DARRMALINGAM VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI

    (2023) TaxCorp(LJ) 32748 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91203&Category=Judgment&CategoryType=Zip

  15. Delhi High Court · 20 Nov 2023
    HC - Delhi HC Orders Seized Cash to be Treated as Advance Tax, Directs Refund with Interest.

    Ashok Kumar Aggarwal Vs ASSTT. COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32746 (HC-DELHI) · Section 132B

  16. Delhi High Court · 20 Nov 2023
    HC - Delhi HC Redefines Jubilant Foodworks' Assessment Order as Draft, Opens Way for Objections.

    Jubilant Food works Ltd Vs NATIONAL FACELESS ASSESSMENT CENTRE

    (2023) TaxCorp(LJ) 32745 (HC-DELHI)

  17. Calcutta High Court · 18 Nov 2023
    HC - Calcutta HC Rules Sales Tax Subsidy under West Bengal Incentive Scheme as Non-Taxable Capital Receipt.

    Sova Ispat Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX - 1

    (2023) TaxCorp(LJ) 32736 (HC-CALCUTTA)

  18. Forein High Court · 17 Nov 2023
    FC - UK Appeals Court Rules GAAR Inapplicable to Transactions with Bona Fide Commercial Reasons in Delinian Limited Case.

    Delinian Limited Vs Foreign Court UK

    (2023) TaxCorp(LJ) 32735 (HC-Forein)

  19. Madras High Court · 17 Nov 2023
    HC - Madras HC Rules Filing Form-67 Post-ITR But Pre-Intimation as Sufficient for FTC Claims; Deems Rule 128 Directory.

    Duraiswamy Kumaraswamy Vs The Principal Commissioner of Income Tax - 8

    (2023) TaxCorp(LJ) 32734 (HC-MADRAS)

  20. Orissa High Court · 18 Nov 2023
    HC - Orissa HC Dismisses Revenue's Appeal Against ITAT's Rejection of MA in 'Penny Stock' Tax-Effect Case.

    Sekhar Kumar Mohapatra Vs Principal Commissioner of Income Tax-1

    (2023) TaxCorp(LJ) 32733 (HC-ORISSA)

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