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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·Supreme Court · 17 Sep 2024
    Supreme Court Issues Notice on Revenue's Appeal Against Karnataka HC Ruling Favoring Assessee in Secondment Taxation Dispute

    Abbey Business Services (India) P. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 34518 (SC)

  2. Direct Tax ·ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Acknowledges Specific Grounds for Reassessment and Corrects Misinterpretation of Legal Obligations

    Indian Chronicle Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34517 (ITAT-AHMEDABAD)

  3. Direct Tax ·ITAT Delhi · 10 Dec 2024
    SAFEMA Tribunal Affirms Dismissal of DCIT Appeal, Upholds Fiduciary Exception Under Benami Act

    Jiten Pujari & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34516 (ITAT-DELHI) · Section 2(9)(A)(ii)

  4. Direct Tax ·ITAT Kolkata · 16 Sep 2024
    MAT Provisions Enforced on Liquidating Assessee Without Section 115JB Exemption.

    Industrial Investment Bank of India Limited Vs PCIT

    (2024) TaxCorp(LJ) 34515 (ITAT-KOLKATA) · Section 115JB

  5. Direct Tax ·ITAT Chennai · 14 Sep 2024
    Chennai ITAT Dismisses Assessee’s Appeal, Upholds CIT(A)’s Rectification Order Under Section 154; Restricts Exemption Claim on Club's Interest Income from FDs

    Madras Gymkhana Club Vs The ITO

    (2024) TaxCorp(LJ) 34514 (ITAT-CHENNAI)

  6. Direct Tax ·ITAT Delhi · 11 Dec 2024
    Delhi ITAT Dismisses Appeal by Former Director of Struck-Off Company, Citing Lack of Board Resolution and No Contingent Liability

    Boopendradas (Vikash) Sungker DCIT

    (2024) TaxCorp(LJ) 34513 (ITAT-DELHI)

  7. Direct Tax ·ITAT Ahmedabad · 11 Dec 2024
    Ahmedabad ITAT Quashes Revisionary Proceedings Under Section 263, Upholds Assessee's Claim of Prior Period Depreciation Due to Change in Accounting Policy

    Sabarmati Gas Ltd Vs The Ld.Pr.CIT

    (2024) TaxCorp(LJ) 34512 (ITAT-AHMEDABAD)

  8. Direct Tax ·ITAT Delhi · 14 Sep 2024
    Delhi ITAT Rules Distribution Revenue from TV Channels as Business Income, Not Royalty Under India-US DTAA

    Turner Broadcasting System Asia Pacific Inc Vs DCIT

    (2024) TaxCorp(LJ) 34511 (ITAT-DELHI)

  9. Direct Tax ·ITAT Chennai · 14 Sep 2024
    Chennai ITAT Upholds CIT(A) Order, Clarifies Deduction Under Section 36(1)(viia)(d) for Bad and Doubtful Debts

    Cholamandalam Investment & Finance Company Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34510 (ITAT-CHENNAI)

  10. Direct Tax ·Supreme Court · 13 Sep 2024
    Supreme Court Rejects Revenue's Appeal on Reopening of Assessments Due to Delay, Upholds High Court's Ruling

    Aim Fincon Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34509 (SC)

  11. Direct Tax ·Supreme Court · 13 Sep 2024
    Reassessment Proceedings Invalidated: Supreme Court Upholds Delhi HC's Quashing of Revenue Notices

    TIA Enterprises Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34508 (SC)

  12. Direct Tax ·Supreme Court · 13 Sep 2024
    Supreme Court Affirms HC's Stand on Non-Taxability of Software Licensing under Indian Law

    Gracemac Corporation Golf View Corporate Vs CIT

    (2024) TaxCorp(LJ) 34507 (SC)

  13. Direct Tax ·Foreign · 13 Sep 2024
    Total Kenya Limited vs. Commissioner of Direct Taxes - High Court Rules on Withholding Tax Obligations for Payments to Foreign Parent Company

    Total Kenya Limited Vs Foreign Court Kenya

    (2024) TaxCorp(LJ) 34506 (FOREIGN)

  14. Direct Tax ·ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  15. Direct Tax ·Kerala High Court · 12 Sep 2024
    Kerala HC Affirms Eligibility for Section 80P(2) Benefits: Interest Income Constitutes Enhancement of Principal Activity Profits

    TS-673-HC-2024KER-Kerela_HC_Sahyadri_Cooperative

    (2024) TaxCorp(LJ) 34504 (HC-KERALA) · Section 80P(2)

  16. Direct Tax ·Delhi High Court · 12 Sep 2024
    Delhi HC Invalidates Reassessment for AY 2014-15: Legal Implications of Ashish Agarwal Judgment

    Satish Chand Jain Vs ACIT

    (2024) TaxCorp(LJ) 34503 (HC-DELHI)

  17. Direct Tax ·ITAT Mumbai · 12 Sep 2024
    Mumbai ITAT Upholds Exemption Claim of Sir Ratan Tata Trust, Rules Dividend Income Not Business Activity Under Tax Laws

    Sir Ratan Tata Trust Vs DCIT

    (2024) TaxCorp(LJ) 34502 (ITAT-MUMBAI) · Section 11

  18. Direct Tax ·Bombay High Court · 11 Sep 2024
    Bombay HC Constructs New Approach for Re-Assessment Cases Following Hexaware Technologies Decision

    JD Printers Pvt. Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34501 (HC-BOMBAY)

  19. Direct Tax ·Supreme Court · 11 Sep 2024
    Supreme Court Vindicates Assessee by Nullifying Revenue's Cost Imposition in Reassessment Proceedings Due to Misleading Claims

    S R Cold Storage Vs UNION OF INDIA & ORS.

    (2024) TaxCorp(LJ) 34500 (SC)

  20. Direct Tax ·ITAT Delhi · 11 Sep 2024
    Delhi High Court Voids Revenue’s Denial of Assessee’s Revised Return Submission for AY 2010-11; Orders Consideration of Updated Return and Refund Processing

    Hari Kishan Sharma Vs Govt of Nct of Delhi & Anr.

    (2024) TaxCorp(LJ) 34499 (ITAT-DELHI)

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