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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Delhi · 19 Dec 2024
    Aircraft Repair Services Not Classifiable as FTS: ITAT Delhi Ruling

    Rockwell Collins Southeast Asia Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34678 (ITAT-DELHI)

  2. Direct Tax ·ITAT Ahmedabad · 19 Dec 2024
    ITAT Ahmedabad Rules in Favor of Assessee on TDS Credit Eligibility for AY 2008-09 Despite Prior Year Income Declaration

    Suzlon Energy Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34677 (ITAT-AHMEDABAD)

  3. Direct Tax ·Supreme Court · 19 Dec 2024
    Supreme Court Upholds Karnataka High Court Ruling on Penalty Proceedings, Rejects Revenue's Appeal

    State Bank of India Vs CIT

    (2024) TaxCorp(LJ) 34676 (SC)

  4. Direct Tax ·Supreme Court · 19 Dec 2024
    SC Affirms Karnataka HC Ruling Invalidating Jurisdiction of Revenue Notices Under Section 153C

    Himalaya Drug Company Vs The Commissioner of Income Tax & Anr.

    (2024) TaxCorp(LJ) 34675 (SC) · Section 153C

  5. Direct Tax ·AP High Court · 19 Dec 2024
    Telangana HC Affirms ITAT Ruling Classifying Assessee's Co-Marketing Agreement Receipts as Capital Receipts, Exempting Them from Taxation

    Satiofi Healthcare Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34674 (HC-AP)

  6. Direct Tax ·ITAT Mumbai · 21 Dec 2024
    Mumbai ITAT Rules that Brokers are Not Liable for TDS Deduction under Section 194A

    Anand Rathi Commodities Limited Vs DCIT(TDS)-1(1)

    (2024) TaxCorp(LJ) 34673 (ITAT-MUMBAI) · Section 194A

  7. Direct Tax ·ITAT Mumbai · 21 Dec 2024
    Mumbai ITAT Rules on Exemption Denial in Charitable Institution's Income

    St. Joseph’s Education and Medical Relief Society Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34672 (ITAT-MUMBAI)

  8. Direct Tax ·Supreme Court · 14 Feb 2025
    SC Overturns Reassessment Notices Linked to Sale-Cum-Gift from Mother to Son

    MAHENDRA GALA Vs INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34671 (SC)

  9. Direct Tax ·Delhi High Court · 18 Nov 2024
    Delhi HC Affirms ITAT Ruling: Penalty Under Section 271C Invalidated Due to Limitation Bar, Emphasizing Reasonable Timeframe for Tax Proceedings

    M/S ADMA SOLUTIONS PVT. LTD. (FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.) Vs COMMISSIONER OF INCOME TAX (TDS)-1

    (2024) TaxCorp(LJ) 34670 (HC-DELHI)

  10. Direct Tax ·ITAT Delhi · 18 Nov 2024
    Delhi ITAT Quashes Reassessment Proceedings on Unsecured Loans Amidst Allegations of Accommodation Entries

    R.N. Khemka Enterprises Private Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34669 (ITAT-DELHI) · Section 148

  11. Direct Tax ·ITAT Panaji · 18 Nov 2024
    Cooperative Society Secures Deduction Under Section 80P(2)(d); ITAT Affirms CIT(A) Ruling on Proportionate Expenditure for Interest Income

    Shri Arihant Credit Souhard Sahakari Ltd. Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34668 (ITAT-PANAJI) · Section 80P

  12. Direct Tax ·ITAT Mumbai · 02 Jan 2025
    ITAT Mumbai Clears Assessee of Section 43CA Additions, Affirms Stamp Duty Value at Time of Original Agreement

    Arihant Associates Vs The ACIT

    (2024) TaxCorp(LJ) 34667 (ITAT-MUMBAI) · Section 43CA

  13. Direct Tax ·ITAT Mumbai · 02 Jan 2025
    Mumbai ITAT Rules Management Services by ESAB UK Do Not Constitute Fees for Technical Services under India-UK DTAA

    ESAB Holdings Limited Vs DCIT (IT)- 2(2)

    (2024) TaxCorp(LJ) 34666 (ITAT-MUMBAI)

  14. Direct Tax ·ITAT Mumbai · 14 Feb 2025
    Mumbai ITAT Rules Out Inclusion of GST in Non-Residents' Presumptive Taxation Under Section 44B

    Orient Overseas Container Line Limited Vs DCIT

    (2024) TaxCorp(LJ) 34665 (ITAT-MUMBAI) · Sections 44B, 145A

  15. Direct Tax ·ITAT Delhi · 16 Nov 2024
    Delhi ITAT Upholds Assessee's Position, Declares Revenue's Action on TDS Default Barred by Limitation

    Turner General Entertainment Net works India Limited Vs DCIT

    (2024) TaxCorp(LJ) 34664 (ITAT-DELHI) · Sections 201(1)/(1A), 201(3)

  16. Direct Tax ·ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Upholds Assessee’s Right to Claim Credit for Brought-Forward TDS of ₹17.50 Lacs from HPCL Despite Revenue Denial

    LEC-TPL UJV Vs THE INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34663 (ITAT-MUMBAI)

  17. Direct Tax ·MP High Court · 16 Nov 2024
    Madhya Pradesh High Court Upholds Deletion of Income Additions Linked to Syndicates Involving Assessee

    RAMESH CHANDRA RAI Vs PCIT

    (2024) TaxCorp(LJ) 34662 (HC-MP)

  18. Direct Tax ·ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Rules Code Sharing Receipts Exempt from Taxation in India Under India-US DTAA

    Delta Air Lines Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34661 (ITAT-MUMBAI)

  19. Direct Tax ·ITAT Delhi · 12 Dec 2024
    SAFEMA Tribunal Upholds Attachment Order on Benami Transactions Due to Lack of Evidence of Income Source

    Mohd. Farooq Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34660 (ITAT-DELHI)

  20. Direct Tax ·ITAT Ahmedabad · 12 Dec 2024
    Depreciation on Goodwill Post-Amalgamation: Ahmedabad ITAT Rules in Favor of Assessee

    Suzlon Energy Limited Vs The DCIT

    (2024) TaxCorp(LJ) 34659 (ITAT-AHMEDABAD)

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