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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Raipur · 21 Nov 2024
    Capital Gains Taxation: ITAT Ruling on CGAS Withdrawals Empowers Assessee

    Digamber Madhav Chaudhary Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34618 (ITAT-RAIPUR)

  2. Direct Tax ·Foreign · 21 Nov 2024
    Tax Residency Dispute: Dutch Soldier's Case Highlights Complexities in International Taxation

    Anonymous Vs Foreign Court Netherland

    (2024) TaxCorp(LJ) 34617 (FOREIGN)

  3. Direct Tax ·ITAT Cuttack · 24 Oct 2024
    ITAT Cuttack Rules in Favor of Assessee, Challenging DVO's Delayed Submission of Valuation Report in Capital Gains Case

    Lalit Kumar Jalan Vs ITO

    (2024) TaxCorp(LJ) 34616 (ITAT-CUTTACK)

  4. Direct Tax ·Gujarat High Court · 24 Oct 2024
    Gujarat HC Critiques Revenue Authorities' Inaction on Appeal Pendency, Halting Recovery from Assessees

    Om Vision Infraspace Private Limited Vs ITO

    (2024) TaxCorp(LJ) 34615 (HC-GUJARAT)

  5. Direct Tax ·P&H High Court · 21 Nov 2024
    Punjab and Haryana HC Nullifies Assessment Order due to Denial of Personal Hearing Rights for Assessee

    Reena Garg Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34614 (HC-P&H)

  6. Direct Tax ·ITAT Bangalore · 21 Nov 2024
    Free Import of Testing Assets by Samsung R&D Doesn't Constitute Income

    Samsung R&D Institute India - Bangalore Pvt. Ltd Vs JCIT

    (2024) TaxCorp(LJ) 34613 (ITAT-BANGALORE) · Section 28(iv)

  7. Direct Tax ·Supreme Court · 21 Nov 2024
    Landmark SC Ruling Exonerates HDFC Bank Officials in Inadvertent Error Saga

    HDFC Bank Ltd. Vs THE STATE OF BIHAR & ORS.

    (2024) TaxCorp(LJ) 34612 (SC)

  8. Direct Tax ·ITAT Delhi · 26 Nov 2024
    Software Service Receipts Not Taxable as FIS: Delhi ITAT Rules in Favor of Assessee

    Attachmate Corporation Vs ACIT

    (2024) TaxCorp(LJ) 34611 (ITAT-DELHI)

  9. Direct Tax ·ITAT Chennai · 19 Nov 2024
    Chennai Tribunal Declares AO's Disallowance Invalid Without Sufficient Findings on Exempt Income Expenditure

    Asianet Star Communications Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34610 (ITAT-CHENNAI) · Section 14A

  10. Direct Tax ·ITAT Hyderabad · 19 Nov 2024
    Hyderabad ITAT Upholds Assessee's Appeal; Confirms Validity of AO's Assessment Order on Capital Reduction

    Menzies Bobba Ground Handling Services Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34609 (ITAT-HYDERABAD)

  11. Direct Tax ·Bombay High Court · 19 Nov 2024
    Bombay HC Overturns ITAT Ruling: CIT's Six-Month Inaction Deemed Registration under Section 12A

    Dr. Kasliwal Medical Care & Research Foundation Vs The Commissioner of Income Tax-IV

    (2024) TaxCorp(LJ) 34608 (HC-BOMBAY) · Section 12A

  12. Direct Tax ·Supreme Court · 08 Nov 2024
    Supreme Court Reconsiders Ganpati Dealcom Decision, Opening New Avenues for Tax Assessment

    Ganpati Dealcom Pvt. Ltd Vs Union of India & Anr

    (2024) TaxCorp(LJ) 34607 (SC)

  13. Direct Tax ·ITAT Lucknow · 18 Nov 2024
    ITAT Declares Revenue's Appeal Infructuous after Acknowledging Assessee’s Exemption Claim under Section 10(26AAB)

    Krishi Utpadan Mandi Samiti Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34606 (ITAT-LUCKNOW) · Section 10(26AAB)

  14. Direct Tax ·ITAT Bangalore · 16 Nov 2024
    No Tax Deduction Required on Sales Commission Paid to US Subsidiary for Marketing Services

    Algonomy Software Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34605 (ITAT-BANGALORE) · Section 40(a)(ia)

  15. Direct Tax ·ITAT Surat · 08 Nov 2024
    Surat ITAT Invalidates Reassessment Order Due to Non-Issuance of Notice under Section 143(2)

    Eklavya Gems Vs The ITO

    (2024) TaxCorp(LJ) 34604 (ITAT-SURAT) · Section 143(2)

  16. Direct Tax ·ITAT Chennai · 16 Nov 2024
    Chennai ITAT Upholds Business Classification of Lottery Prize Winnings, Allowing Set-off of Expenditures Against Income

    Pooja Marketing Vs DCIT

    (2024) TaxCorp(LJ) 34603 (ITAT-CHENNAI)

  17. Direct Tax ·ITAT Delhi · 19 Nov 2024
    Delhi ITAT Upholds Assessment Validity Under Section 153A, Dismissing Assessee's Appeal Due to Failure to Provide Waiver Form for Foreign Bank Account Verification

    Parag Dalmia Vs DCIT

    (2024) TaxCorp(LJ) 34602 (ITAT-DELHI) · Section 153A

  18. Direct Tax ·ITAT Delhi · 19 Nov 2024
    Delhi ITAT Disregards Revenue's Imposition for Pre-Amendment Defaults

    Dream Design and Display India Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34601 (ITAT-DELHI) · Sections 200A, 234E

  19. Direct Tax ·ITAT Delhi · 13 Nov 2024
    Delhi ITAT Rules in Favor of Assessee, Directs AO to Conduct Assessment under Section 144 Instead of Section 143(3) Based on CBDT Guidelines

    PME Power Projects India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34600 (ITAT-DELHI) · Sections 143(3), 144

  20. Direct Tax ·Foreign · 18 Oct 2024
    Taxpayer's Cross-Border Tax Obligations: Canada Revenue Agency Pursues Tax Collection from US-Based Ms. Ryckman

    J.E. RYCKMAN Vs Foreign Court U.S.A.

    (2024) TaxCorp(LJ) 34599 (FOREIGN)

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