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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Chennai · 24 Sep 2024
    Chennai ITAT Rules MEIS Scrips as Capital Receipts, Upholds Exemption under MLFPS

    Eastman Exports Global Clothing (P) Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34538 (ITAT-CHENNAI) · Section 2(24)(xviii)

  2. Direct Tax ·Delhi High Court · 23 Sep 2024
    Information Provided by Assessee Not Considered Undisclosed Income: Delhi HC Dismisses Writ Petition

    Mohinder Pal Singh Bhasin Vs UNION OF INDIA & ANR

    (2024) TaxCorp(LJ) 34537 (HC-DELHI)

  3. Direct Tax ·Bombay High Court · 23 Sep 2024
    Goa HC Upholds Assessee's Writ Petition, Invalidates Reassessment on Section 10B Deduction Claim

    Sesa Sterlite Limited (Formerly known as Sesa Goa Limited) Vs The Assistant Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34536 (HC-BOMBAY)

  4. Direct Tax ·Supreme Court · 23 Sep 2024
    Supreme Court Upholds Software Taxation Precedent; Dismisses Revenue's SLP Against Microsoft

    Microsoft Regional Sales Pte. Ltd Vs CIT

    (2024) TaxCorp(LJ) 34535 (SC)

  5. Direct Tax ·Madras High Court · 03 Dec 2024
    Madras HC Overrules Revenue's Rejection of Compounding Application Due to Limitation Period for AY 2013-14

    Kabir Ahmed Shakir Vs The Chief Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34534 (HC-MADRAS)

  6. Direct Tax ·Bombay High Court · 04 Nov 2024
    Legal Controversy Over TDS Demand Resolved: Bombay HC Dismisses Hindustan Unilever's Writ Petition of ₹963 Crores Relating to Trademark Acquisition

    Hindustan Unilever Ltd Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34533 (HC-BOMBAY) · Section 201

  7. Direct Tax ·Bombay High Court · 21 Sep 2024
    Bombay High Court Affirms Deduction Criteria Under Section 36 for Bad Debts in Favor of Industrial Development Bank

    Industrial Development Bank of India Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34532 (HC-BOMBAY) · Sections 36(1)(vii), 36(1)(viia)

  8. Direct Tax ·ITAT Delhi · 21 Sep 2024
    ITAT Overturns CIT(A) Decision, Mandates Full Consideration of Assessee’s Delay Explanation and Merits in Tax Deduction Case

    PVR INOX Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34531 (ITAT-DELHI)

  9. Direct Tax ·ITAT Bangalore · 21 Sep 2024
    Bangalore ITAT Voids Ex-Parte Order by CIT(A), Mandates Compliance with Adjudication Process

    Manohars Catering Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34530 (ITAT-BANGALORE) · Section 250(6)

  10. Direct Tax ·ITAT Lucknow · 21 Sep 2024
    Lucknow ITAT Upholds Assessees Claim for Deduction under Section 80-IA Despite Late Filing of Revised Return

    Apco Infratech Pvt. Ltd Vs The Asstt.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34529 (ITAT-LUCKNOW)

  11. Direct Tax ·Delhi High Court · 04 Nov 2024
    Delhi High Court Decides on the Validity of TOLA Authorisation in Omnipresent Credits Case Following Reassessment Procedures

    Abhinav Jindal HUF Vs ITO

    (2024) TaxCorp(LJ) 34528 (HC-DELHI) · Section 151

  12. Direct Tax ·Delhi High Court · 20 Sep 2024
    Delhi HC Rules Remittance of Interest for Loan Repayment Exempt from Withholding Tax under India-Germany DTAA

    Moser Baer India Ltd Vs ITO

    (2024) TaxCorp(LJ) 34527 (HC-DELHI) · Section 195

  13. Direct Tax ·Delhi High Court · 20 Sep 2024
    Delhi High Court Upholds Assessee's Right to Rectification of Form 3 Under the Vivad Se Vishwas Act

    Fresh Pet Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34526 (HC-DELHI)

  14. Direct Tax ·ITAT Delhi · 20 Sep 2024
    Delhi ITAT Upholds CIT(A) Ruling on Denial of Business Expenses Claim Under Section 37

    Pasupati Acrylon Limited Vs ACIT

    (2024) TaxCorp(LJ) 34525 (ITAT-DELHI)

  15. Direct Tax ·Delhi High Court · 19 Sep 2024
    Nokia Solutions Case: Delhi HC Full Bench Clarifies Profit Attribution for Permanent Establishments

    Hyatt International Southwest Asia Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34524 (HC-DELHI)

  16. Direct Tax ·Delhi High Court · 19 Sep 2024
    Bajaj Allianz Denied TDS Credit Quashed by Delhi High Court: Legal Precedent Set for Tax Credit Claims

    Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen Vs The CIT

    (2024) TaxCorp(LJ) 34523 (HC-DELHI)

  17. Direct Tax ·Supreme Court · 18 Sep 2024
    Supreme Court Upholds Kerala High Court Ruling on Taxability of Trustee Consideration

    Jose Thomas Etc Vs The PCIT

    (2024) TaxCorp(LJ) 34522 (SC)

  18. Direct Tax ·Supreme Court · 18 Sep 2024
    Supreme Court Upholds Delhi HC Ruling, Dismisses Revenue's SLP on Capitalisation of Interest in Construction Projects

    Triumph Realty Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34521 (SC)

  19. Direct Tax ·Delhi High Court · 03 Dec 2024
    Legal Precedent Set: Delhi HC Rules Compounding Charges under 2014 Guidelines for Assessee

    Global Visa Services Pvt. Ltd. & Anr Vs PCIT

    (2024) TaxCorp(LJ) 34520 (HC-DELHI)

  20. Direct Tax ·Supreme Court · 17 Sep 2024
    Judicial Notice Issued by Supreme Court Against Allahabad HC Verdict on Authenticity of Company Investments

    PNC Infratech Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34519 (SC)

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