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Landmark Rulings

Direct Tax landmark rulings

15,800 rulings

  1. Madras High Court · 26 Oct 2023
    HC - Madras HC Stalls Prosecution for Tax-Evasion: Awaits Fresh Assessment Verdict.

    S. Arputharaj Vs The Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32608 (HC-MADRAS)

  2. Gujarat High Court · 26 Oct 2023
    HC - Gujarat HC Backs Assessee: Technical Glitch Won't Deny Concessional Tax Rate Benefit.

    KGY Glass Industries (P) Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX 1

    (2023) TaxCorp(LJ) 32607 (HC-GUJARAT) · Section 115BAA

  3. ITAT Mumbai · 26 Oct 2023
    ITAT - Mumbai Tribunal Rules in Favour of Assessee on Reopening of Assessment and Outstanding Sundry Creditors.

    M/S. MINESTONE VERSUS ACIT-18 (2) MUMBAI

    (2023) TaxCorp(LJ) 32606 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107925&Category=ITAT&CategoryType=Zip

  4. ITAT Kolkata · 26 Oct 2023
    ITAT - Kolkata Tribunal Upholds Penalty for Non-maintenance and Non-auditing of Books of Account.

    SARASWATI GUPTA VERSUS INCOME TAX OFFICER KOLKATA

    (2023) TaxCorp(LJ) 32605 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107924&Category=ITAT&CategoryType=Zip

  5. Kerala High Court · 25 Oct 2023
    HC - Kerala HC Stands Firm on DIN Requirement: Sec.153C Proceedings Upheld Amidst Assessee's Contention.

    South Coast Spices Exports Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32604 (HC-KERALA) · Section 153C

  6. ITAT Pune · 25 Oct 2023
    ITAT - Pune ITAT Upholds Retrospective Application of Procedural Law: Interpretation of Sec.144C(15) in Focus.

    Mr. Abrar Fakirmohmmad Shaikh Vs ITO

    (2023) TaxCorp(LJ) 32603 (ITAT-PUNE) · Section 144C(15)

  7. Bombay High Court · 25 Oct 2023
    HC - Bombay HC Reprimands ITAT for Overreach: Quashes Ex-Parte Order on Accommodation Entries.

    Naresh Manakchand Jain Vs The Registrar, Income-tax Appellate Tribunal

    (2023) TaxCorp(LJ) 32602 (HC-BOMBAY)

  8. ITAT Ahmedabad · 25 Oct 2023
    ITAT - Ahmedabad Tribunal Rules in Favour of Assessee, Expenses not Deemed Penal Under Section 37(1).

    SWING INFRASPACE P. LTD. VERSUS ITO, WARD-5 (3) (1) AHMEDABAD.

    (2023) TaxCorp(LJ) 32601 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107914&Category=ITAT&CategoryType=Zip

  9. ITAT Delhi · 25 Oct 2023
    ITAT - Delhi Tribunal Rules on Transfer Pricing Adjustment using CUP Method versus TNMM.

    SUMITOMO CORPORATION INDIA PVT. LTD. VERSUS ASSESSING OFFICER, DCIT, CIRCLE : 21 (2) , NEW DELHI.

    (2023) TaxCorp(LJ) 32599 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107918&Category=ITAT&CategoryType=Zip

  10. ITAT Raipur · 25 Oct 2023
    ITAT - Raipur Tribunal Restores Matter Pertaining to FMV Determination of Unquoted Equity Shares to AO.

    CHANDHOK COLD STORAGE PRIVATE LIMITED VERSUS THE INCOME TAX OFFICER, WARD-3 (1) , RAIPUR (C.G.)

    (2023) TaxCorp(LJ) 32598 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107919&Category=ITAT&CategoryType=Zip

  11. ITAT Chennai · 25 Oct 2023
    ITAT - Chennai Tribunal Deletes Disallowance Under Section 37(1) for Sponsorship Expenses.

    DCIT CENTRAL CIRCLE-2 (1) CHENNAI-34. VERSUS M/S. AGNI ESTATES & FOUNDATIONS PVT. LTD.

    (2023) TaxCorp(LJ) 32597 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107921&Category=ITAT&CategoryType=Zip

  12. Delhi High Court · 23 Oct 2023
    HC - Delhi HC Declares IT & Admin Services by Bio-Rad Singapore Not FTS; 'Make Available' Criteria Unsatisfied.

    Bio-Rad Laboratories (Singapore) Pte Ltd Vs THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1

    (2023) TaxCorp(LJ) 32595 (HC-DELHI)

  13. ITAT Mumbai · 23 Oct 2023
    ITAT - Mumbai ITAT Exempts McKinsey Singapore's Income from 'Borrowed Services' to McKinsey India from Being Taxed as FTS.

    McKinsey & Company Singapore Pte Ltd Vs JCIT (OSD) (IT)

    (2023) TaxCorp(LJ) 32594 (ITAT-MUMBAI)

  14. ITAT Jodhpur · 23 Oct 2023
    ITAT - Jodhpur Tribunal Revisits IGST and TDS Payment Claims; Sends Case Back to AO for Re-evaluation.

    H.R. ART AND CRAFT VERSUS DCIT, CPC, BANGALURU/ ITO, WARD-3 (2) , BANGULURU/JODHPUR

    (2023) TaxCorp(LJ) 32592 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=107847&Category=ITAT&CategoryType=Zip

  15. ITAT Mumbai · 23 Oct 2023
    ITAT - Mumbai Tribunal Clarifies: No Penalties for Merely Changing Income Head; Emphasizes Correct Classification and Documentation.

    D.C. POLYESTER LIMITED VERSUS DCIT, CC-6 (4) , MUMBAI

    (2023) TaxCorp(LJ) 32590 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107844&Category=ITAT&CategoryType=Zip

  16. ITAT Delhi · 23 Oct 2023
    ITAT - Delhi Tribunal Stands By Assessee: Rejects Addition u/s 69A for Deposits Made During Demonetization Period.

    CHANDER LEKHA VASHISHTHA VERSUS ITO, WARD-50 (1) , NEW DELHI

    (2023) TaxCorp(LJ) 32589 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107849&Category=ITAT&CategoryType=Zip

  17. ITAT Pune · 21 Oct 2023
    ITAT - Tax Tribunal Revisits IT Infrastructure Use: Re-evaluation under India-Belgium DTAA.

    Bekaert Industries Private Limited Vs DCIT

    (2023) TaxCorp(LJ) 32588 (ITAT-PUNE)

  18. ITAT Ahmedabad · 21 Oct 2023
    ITAT - Ahmedabad ITAT Upholds Assessee's Evidence, Deletes Revenue's Section 68 Addition.

    Divine Multimedia (India) Ltd Vs Dy. CIT

    (2023) TaxCorp(LJ) 32587 (ITAT-AHMEDABAD)

  19. Gujarat High Court · 21 Oct 2023
    HC - Gujarat HC Supports Assessee on Sec.35(2AB) Deduction, Delay in Form-3CL Not Their Fault.

    Schaeffler India Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32586 (HC-GUJARAT) · Section 35(2AB)

  20. ITAT Mumbai · 21 Oct 2023
    ITAT - Mumbai ITAT Approves Deduction of Revaluation Loss from Forex Fluctuations for Food Oil Exporter.

    Bunge India Pvt. Ltd Vs The Joint Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32585 (ITAT-MUMBAI)

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