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

15,800 rulings

  1. Madras High Court · 10 Nov 2023
    HC - Madras High Court Upholds Prosecution in Tax Evasion Case Despite Ongoing Revisionary Proceedings.

    R. Revathy Vs The Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32709 (HC-MADRAS)

  2. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Clarifies Tax Implications for Payments to Overseas Entities under India-UAE and India-Mauritius DTAA.

    DCIT, CIRCLE-4 (2) , NEW DELHI. VERSUS CAMPUS EAI INDIA PVT. LTD.

    (2023) TaxCorp(LJ) 32707 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108385&Category=ITAT&CategoryType=Zip

  3. ITAT Raipur · 10 Nov 2023
    ITAT - Raipur Tribunal Upholds Revision under Section 263, Setting Precedent for Assessment Validity and Compliance.

    HITESH GOLCHHA PROP. OF MOULI INVESTMENT VERSUS ACIT, CENTRAL CIRCLE-1 RAIPUR

    (2023) TaxCorp(LJ) 32706 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108387&Category=ITAT&CategoryType=Zip

  4. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Rules on TDS Applicability for Consultant and Retainer Doctors, Clarifies Employer-Employee Relationship.

    DCIT, CENTRAL CIRCLE-74 (1) , NEW DELHI VERSUS FORTIS HOSPITAL LTD.

    (2023) TaxCorp(LJ) 32705 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108390&Category=ITAT&CategoryType=Zip

  5. ITAT Ahmedabad · 10 Nov 2023
    ITAT - Ahmedabad Tribunal Overturns Revision under Section 263 for Alleged Non-Deduction of TDS on Contractual Payments.

    BHARATBHAI DILIPBHAI MAKWANA VERSUS THE PR. COMMISSIONER OF INCOME-TAX-1, AHMEDABAD

    (2023) TaxCorp(LJ) 32704 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=108393&Category=ITAT&CategoryType=Zip

  6. ITAT Delhi · 10 Nov 2023
    ITAT - Delhi Tribunal Decides on Taxability of Interest Income Generated from Government Funds.

    THE DCIT, CIRCLE 16 (1), NEW DELHI VERSUS M/S. NATIONAL HIGHWAYS AND INFRASTRUCTURE DEVELOPMENT CORP INDIA, DELHI

    (2023) TaxCorp(LJ) 32703 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108394&Category=ITAT&CategoryType=Zip

  7. ITAT Bangalore · 10 Nov 2023
    ITAT - Bangalore Tribunal Sets Precedent on Scope of Limited Scrutiny Assessments and Unexplained Cash Deposits.

    SHRI MUNIYAPPA MUNIRAJU VERSUS THE INCOME TAX OFFICER, WARD – 4 (3) (4) , BANGALORE

    (2023) TaxCorp(LJ) 32702 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108395&Category=ITAT&CategoryType=Zip

  8. Bombay High Court · 09 Nov 2023
    HC - Bombay HC Rules Arbitration Award for Partner's Retirement Non-Taxable, Critiques Reassessment Process.

    Ramona Pinto Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32701 (HC-BOMBAY)

  9. Delhi High Court · 09 Nov 2023
    HC - Delhi HC Validates Reassessment on Misused Foreign Contributions: Enviornics Trust Case.

    Enviornics Trust Vs THE DCIT

    (2023) TaxCorp(LJ) 32700 (HC-DELHI)

  10. ITAT Delhi · 09 Nov 2023
    ITAT - Delhi Tribunal Rules on Rectification of Income Assessment Based on Revised Form 26AS.

    SCHENCH PROCESS EUROPE GAMBH VERSUS DCIT, CPC, BANGALORE

    (2023) TaxCorp(LJ) 32699 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108356&Category=ITAT&CategoryType=Zip

  11. Bombay High Court · 08 Nov 2023
    HC - Bombay HC Quashes Delayed Vodafone Idea Assessment; Mandates Timely Refund.

    Vodafone Idea Limited Vs Assistant Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32692 (HC-BOMBAY)

  12. ITAT Mumbai · 08 Nov 2023
    ITAT - Mumbai ITAT Upholds DDT Rate, Declines Refund Based on MFN Clause.

    Total Energies Marketing India Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32691 (ITAT-MUMBAI)

  13. Delhi High Court · 07 Nov 2023
    HC - Delhi HC Quashes TDS Certificate for E-commerce Participant, Demands Rationale.

    Shreyash Retail Private Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32690 (HC-DELHI)

  14. ITAT Delhi · 07 Nov 2023
    ITAT - Delhi ITAT Upholds Capital Gains Exemption: Mauritius TRC Outweighs Conduit Company Allegations.

    Veg ‘N’ Table Vs DCIT

    (2023) TaxCorp(LJ) 32689 (ITAT-DELHI)

  15. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Restricts Rectification Scope under Sec.254(2) to Patent Errors Only.

    Hitesh Ashok Vaswani Vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

    (2023) TaxCorp(LJ) 32688 (HC-GUJARAT) · Section 254(2)

  16. Madras High Court · 07 Nov 2023
    HC - Madras High Court Clarifies Scope of Rule 112F, Upholds Post-Search Assessments Unrelated to Election Seizures.

    St. Antony Educational and Social Society Vs The Central Board of Direct Tax

    (2023) TaxCorp(LJ) 32687 (HC-MADRAS)

  17. ITAT Bangalore · 07 Nov 2023
    ITAT - Bangalore Tribunal Rules Non-Resident Telecom Payments Not 'Royalty', Affirms DTAA Over IT Act.

    M/S. IBASIS NETHERLANDS B.V. (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B.V.), KPN CORPORATE TAX DEPARTMENT VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)

    (2023) TaxCorp(LJ) 32686 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108325&Category=ITAT&CategoryType=Zip

  18. ITAT Pune · 07 Nov 2023
    ITAT - Pune Tribunal Upholds Addition for Unrecorded Investments in Plot Purchases.

    NANDKUMAR JARAMAL WADHWA KRISHNA SALES VERSUS ACIT, JALNA CIRCLE, JALNA

    (2023) TaxCorp(LJ) 32684 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108328&Category=ITAT&CategoryType=Zip

  19. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Clears Assessee of Revision Under Section 263 for Loan Repayments.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 VERSUS CORUS VITRIFIED PVT. LTD.

    (2023) TaxCorp(LJ) 32683 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91088&Category=Judgment&CategoryType=Zip

  20. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Upholds ITAT's Decision to Delete Penalty Under Section 270A for Alleged Misreporting of Income.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT 1 VERSUS PRAFULBHAI VALLABHDAS FULETRA

    (2023) TaxCorp(LJ) 32682 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91089&Category=Judgment&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.