All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Ahmedabad · 27 Jul 2024
ESOP Discount Allowed as Deduction under Section 37(1): Ahmedabad ITAT Follows Karnataka HC Ruling
Axis Bank Ltd Vs ACIT
(2024) TaxCorp(LJ) 34378 (ITAT-AHMEDABAD) · Section 37(1)
Direct Tax ·Bombay High Court · 27 Jul 2024
Faceless Reassessment Fiasco: Bombay HC Quashes Notice for Non-Compliance with Section 151A
Paras Mahendra Shah Vs Union of India
(2024) TaxCorp(LJ) 34377 (HC-BOMBAY) · Section 151A
Direct Tax ·Madras High Court · 27 Jul 2024
Foreign Tax Credit: Madras High Court Quashes Rectification Order, Remands Matter for Reconsideration
Thejo Engineering Limited Vs The Deputy Director of Income Tax
(2024) TaxCorp(LJ) 34376 (HC-MADRAS)
Direct Tax ·ITAT Mumbai · 26 Jul 2024
Mumbai ITAT Refines Tax Treatment of Written-Off Creditors, Strikes Down Bogus Purchase Allegations
Parvez Ahmed Khalkullah Choudhary Vs ITO
(2024) TaxCorp(LJ) 34375 (ITAT-MUMBAI) · Sections 41(1), 68
Direct Tax ·ITAT Delhi · 26 Jul 2024
Foreign Company's Tax Compliance Upheld: ITAT Dismisses Revenue's Appeal
Toshiba Corporation Vs Income Tax Officer
(2024) TaxCorp(LJ) 34374 (ITAT-DELHI) · Section 201
Direct Tax ·ITAT Delhi · 26 Jul 2024
Hero Honda Share Deal: ITAT Quashes Rs. 3,644.85 Cr Addition
Hero Motocorp Ltd. (as successor of Hero Investment P. Ltd.) Vs DCIT
(2024) TaxCorp(LJ) 34373 (ITAT-DELHI) · Section 28(iv)
Direct Tax ·ITAT Chennai · 26 Jul 2024
Tamilnadu Advocate Welfare Fund Wins Tax Exemption Battle: ITAT Chennai Dismisses Revenue's Appeal
Tamilnadu Advocate Welfare Fund Vs Income Tax Officer
(2024) TaxCorp(LJ) 34372 (ITAT-CHENNAI) · Section 11
Direct Tax ·Delhi High Court · 25 Jul 2024
Bandwidth Services Provided Outside India Not Taxable: Delhi HC
TELSTRA SINGAPORE PTE LTD Vs THE COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 34371 (HC-DELHI) · Section 9
Direct Tax ·ITAT Delhi · 24 Jul 2024
Mauritius Residency Triumphs: Delhi ITAT Upholds Treaty Benefits for Genuine Tax Resident
Maven India Fund Vs ACIT
(2024) TaxCorp(LJ) 34370 (ITAT-DELHI)
Direct Tax ·ITAT Nagpur · 23 Jul 2024
ITAT - Nagpur Tribunal Rules on Financial Expense Disallowance; Confirms Expenditure Validity Amidst Circular Transactions.
ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE–1 (2) , NAGPUR VERSUS M/S. ANSHUL IMPEX PVT. LTD.
(2024) TaxCorp(LJ) 34369 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=113176&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 23 Jul 2024
Excess Dividend Distribution Tax Refund Denied by Delhi Tribunal on Grounds of DTAA Non-Applicability.
PERNOD RICARD INDIA PRIVATE LIMITED VERSUS ACIT, CIRCLE-31 NEW DELHI
(2024) TaxCorp(LJ) 34368 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113178&Category=ITAT&CategoryType=Zip
Direct Tax ·Bombay High Court · 23 Jul 2024
Bombay High Court Rules Expenditure on Machinery Rental as Capital for Cement Unit Setup
RAYMOND LTD. (FORMERLY KNOWN AS “THE RAYMOND WOOLLEN MILLS LTD.) VERSUS COMMISSIONER OF INCOME-TAX, CITY-IV
(2024) TaxCorp(LJ) 34367 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92978&Category=Judgment&CategoryType=Zip
Direct Tax ·Gujarat High Court · 23 Jul 2024
Gujarat High Court Rules Notice for Reopening Assessment Invalid Due to Lack of Evidence of Escaped Income.
TORAL HEMANSHUBHAI SHAH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1 (3)
(2024) TaxCorp(LJ) 34366 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=92979&Category=Judgment&CategoryType=Zip
Direct Tax ·Chhattisgarh High Court · 23 Jul 2024
Reassessment Proceedings Found Invalid Due to Influence from Superior Authorities.
DEPUTY COMMISSIONER OF INCOME TAX (ASSESSMENT) SPECIAL RANGE BHILAI, CHHATTISGARH VERSUS SURENDRA KUMAR JAIN (DEAD) , SMT. POONAM JAIN (WIFE) , MS. GEETIKA JAIN (DAUGHTER)
(2024) TaxCorp(LJ) 34365 (HC-CHHATTISGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=92981&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Amritsar · 22 Jul 2024
ITAT(TM) - ITAT Amritsar Strikes Down Bogus Purchase Allegation, Upholds Taxpayer Rights in Third-Party Statement Case
Gujranwala Jewellers Vs ACIT
(2024) TaxCorp(LJ) 34364 (ITAT-AMRITSAR)
Direct Tax ·Bombay High Court · 22 Jul 2024
Portuguese Civil Code Triumphs: Bombay HC Quashes Reassessment Notice
Sunita Purushottam Virgincar Vs Income Tax Officer
(2024) TaxCorp(LJ) 34363 (HC-BOMBAY) · Section 5A
Direct Tax ·ITAT Ahmedabad · 22 Jul 2024
Ahmedabad Tribunal's Directive: Accurate Expense Apportionment for Income from Other Sources
THE COMMERCIAL CO. OP. CREDIT SOC. LTD. VERSUS THE INCOME-TAX OFFICER, WARD 3 (1) (2), VADODARA
(2024) TaxCorp(LJ) 34362 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113138&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Ahmedabad · 22 Jul 2024
Ahmedabad Tribunal Rebukes Revenue for Unlawful Reopening in Deemed Dividend Case.
DY. CIT GANDHINAGAR CIRCLE, GANDHINAGAR VERSUS SHRI JAYANTIBHAI S. PATEL
(2024) TaxCorp(LJ) 34361 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113139&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 22 Jul 2024
Unsubstantiated Additions Reversed: Mumbai Tribunal Upholds CIT(A)’s Decision in Cash Deposit Case
DCIT, NEW DELHI VERSUS KD CAMPUS PRIVATE LIMITED
(2024) TaxCorp(LJ) 34359 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113142&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Nagpur · 22 Jul 2024
Nagpur Tribunal Overturns Reopening of Assessment Due to Lacks in Independent Investigation.
INCOME TAX OFFICER WARD–4 (5) , NAGPUR VERSUS M/S. GREENEDGE CONSTRUCTION PVT. LTD.
(2024) TaxCorp(LJ) 34358 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=113143&Category=ITAT&CategoryType=Zip

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