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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·Jharkhand High Court · 05 Sep 2024
    Jharkhand High Court Remits Matter to ITAT for Fresh Order on Section 135 of Companies Act Applicability

    Mecon Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34478 (HC-JHARKHAND) · Section 135

  2. Direct Tax ·Supreme Court · 04 Sep 2024
    SC Upholds Non-Retrospective Application of Section 80DD Amendments, Protects Disabled Persons' Interests

    Ravi Agrawal Vs Union of India

    (2024) TaxCorp(LJ) 34477 (SC) · Section 80DD

  3. Direct Tax ·P&H High Court · 04 Sep 2024
    Punjab & Haryana High Court Dismisses Assessee's Appeals: Seized Cash from Third Party Cannot Be Adjusted Against Tax Liability

    Kamla Mehta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34476 (HC-P&H)

  4. Direct Tax ·Supreme Court · 03 Sep 2024
    Supreme Court Upholds Orissa High Court Judgment: CIT's Direction Under Section 263 Held Beyond Jurisdiction

    Paradeep Phosphates Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34475 (SC) · Section 263

  5. Direct Tax ·Gujarat High Court · 03 Sep 2024
    Gujarat High Court Rules in Favor of Assessee Permitting Condonation of Delay in Filing Form 10-IC for Reduced Tax Rate Under Section 115BAA

    V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr

    (2024) TaxCorp(LJ) 34474 (HC-GUJARAT) · Section 115BAA

  6. Direct Tax ·AP High Court · 03 Sep 2024
    Telangana High Court Overturns CIT(E) Order Requiring 20% Tax Demand Deposit, Citing Exemption Notifications

    Telangana Building and Other Construction Workers Welfare Board Vs ITO

    (2024) TaxCorp(LJ) 34473 (HC-AP)

  7. Direct Tax ·Foreign · 30 Aug 2024
    Legal Determination on Tax Credits for Royalty Payments Between Parent and Subsidiary

    Somfy Vs Foreign Court France

    (2024) TaxCorp(LJ) 34472 (FOREIGN)

  8. Direct Tax ·ITAT Raipur · 03 Sep 2024
    Raipur ITAT Reverses Revenue’s Post-Search Assessment, Affirms No Additions Without Incriminating Evidence

    N.R Ispat & Power Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34471 (ITAT-RAIPUR) · Section 153A

  9. Direct Tax ·ITAT Ahmedabad · 02 Sep 2024
    Ahmedabad ITAT Reverses CIT(A) Order, Citing Willful Concealment of Business Closure by Assessee

    Real Cargo Mumbai Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34470 (ITAT-AHMEDABAD)

  10. Direct Tax ·ITAT Bangalore · 31 Aug 2024
    Bangalore ITAT Clarifies Non-Applicability of Section 2(22)(e) in Absence of Actual Payment to Assessee

    Sri Haris Kalandan Mohammed Vs DCIT

    (2024) TaxCorp(LJ) 34469 (ITAT-BANGALORE) · Section 2(22)(e)

  11. Direct Tax ·ITAT Delhi · 31 Aug 2024
    Delhi ITAT Renders Verdict Favoring Assessee, Nullifying Revenue's Addition Under Section 68 Regarding Pre-Demonetisation Cash Sales

    Hari Om Retail Private Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34468 (ITAT-DELHI)

  12. Direct Tax ·ITAT Chennai · 31 Aug 2024
    Chennai ITAT Overrules Rs. 49.48 Crore Disallowance for IDFC First Bank, Affirms Exemption of Dividend Income Under Section 10(34)

    IDFC First Bank Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34467 (ITAT-CHENNAI) · Section 14A

  13. Direct Tax ·ITAT Mumbai · 31 Aug 2024
    Mumbai ITAT Upholds Section 11 Exemption for JD Tata Endowment Trust on Overseas Education Grants, Recognizing Indian Applications of Charitable Funds

    JN Tata Endowment for the Higher Education of Indians Vs ITO (Exemptions)

    (2024) TaxCorp(LJ) 34466 (ITAT-MUMBAI) · Section 11

  14. Direct Tax ·ITAT Chennai · 31 Aug 2024
    Chennai ITAT Rules in Favor of Hyundai Motors on Non-Taxability of Investment Promotion Subsidy as Capital Receipt

    Hyundai Motor India Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34465 (ITAT-CHENNAI)

  15. Direct Tax ·ITAT Bangalore · 30 Aug 2024
    Bangalore ITAT Rules Software Sale and Ancillary Services Are Not Taxable as Technical Services Under India-USA DTAA

    Q2 Software Inc Vs DCIT

    (2024) TaxCorp(LJ) 34464 (ITAT-BANGALORE)

  16. Direct Tax ·Bombay High Court · 29 Aug 2024
    Bombay High Court Quashes Reassessment Notice, Supporting Assessee's Claim of Proper Disclosure in Original Assessment

    The Saraswat Co-operative Bank Limited Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34463 (HC-BOMBAY)

  17. Direct Tax ·MP High Court · 29 Aug 2024
    Anticipatory Bail Granted to Assessee by Madhya Pradesh HC in Black Money Act Case

    Sanjay Vijay Shinde Vs Directorate General of Income Tax

    (2024) TaxCorp(LJ) 34462 (HC-MP)

  18. Direct Tax ·Delhi High Court · 27 Aug 2024
    Landmark Delhi HC Verdict: Mauritius Treaty Benefits Granted in Tiger Global - Flipkart Transaction Following Article 13(3A) of DTAA

    TIGER GLOBAL INTERNATIONAL III HOLDINGS Vs THE AUTHORITY FOR ADVANCE RULINGS (INCOME- TAX) & ORS

    (2024) TaxCorp(LJ) 34461 (HC-DELHI)

  19. Direct Tax ·Delhi High Court · 27 Aug 2024
    Delhi HC Declares Rectification Action under Section 154 Unlawful Post Settlement under VsV Act; Reiterates Provisions Ensuring Finality of Tax Disputes

    Satish Kumar Dhingra Vs Assistant/Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34460 (HC-DELHI)

  20. Direct Tax ·Bombay High Court · 27 Aug 2024
    Bombay High Court Upholds Transfer of Assessee's Case to Delhi Under Section 127, Citing Interconnected Transactions and Tax Evasion

    Rajiv Saxena Vs Commissioner Income Tax (IT)-4

    (2024) TaxCorp(LJ) 34459 (HC-BOMBAY) · Section 127

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