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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·Kerala High Court · 22 Jul 2024
    Kerala High Court Curtails Appeals over Monetary Limits: Exemption Upheld for Trust.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , KOCHI, VERSUS KUNHITHARUVAI MEMORIAL CHARITABLE TRUST

    (2024) TaxCorp(LJ) 34357 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=92972&Category=Judgment&CategoryType=Zip

  2. Direct Tax ·Supreme Court · 20 Jul 2024
    SC - Supreme Court Rebukes Tax Department, Dismisses Appeal in Infosys Case Over Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34356 (SC) · Section 9(1)vii)

  3. Direct Tax ·Manipur High Court · 20 Jul 2024
    Manipur HC Quashes Reassessment Order as Time-Barred, Holds Proceedings Complete Only When Communicated to Assessee

    Mema Paul (expired) through her Legal Representatives Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34355 (HC-MANIPUR) · Section 153(2)

  4. Direct Tax ·ITAT Mumbai · 20 Jul 2024
    Mumbai ITAT Adjudicates Appeals on Merits Against Assessee Undergoing Liquidation, Holds IBC Supersedes Income Tax Act

    Doshion Veolia Water Solution P. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34354 (ITAT-MUMBAI)

  5. Direct Tax ·ITAT Ahmedabad · 20 Jul 2024
    CIT(A) Rapped for Non-Speaking Ex-Parte Order; ITAT Remands Issue for Fresh Adjudication

    Jade Granites Industries Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34353 (ITAT-AHMEDABAD) · Section 250(6)

  6. Direct Tax ·ITAT Chennai · 20 Jul 2024
    Microfinance Activity Not Charitable, Says Chennai ITAT

    Innovative Microfinance Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34352 (ITAT-CHENNAI)

  7. Direct Tax ·ITAT Indore · 20 Jul 2024
    Indore Tribunal Overturns Revenue's Denial of Section 11 Exemption Due to Auditor’s Error.

    MAHARANA PRATAP SOCIAL RESEARCH AND EDUCATION SOCIETY VERSUS C.P.C., BENGALURU

    (2024) TaxCorp(LJ) 34351 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=113108&Category=ITAT&CategoryType=Zip

  8. Direct Tax ·Bombay High Court · 20 Jul 2024
    Bombay High Court Rules on TDS Obligations in Distribution Agreements.

    M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

    (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

  9. Direct Tax ·ITAT Raipur · 19 Jul 2024
    Search Warrant Saga: ITAT President Quashes Assessment Order for Lack of Jurisdiction

    Ashish Singhania Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34345 (ITAT-RAIPUR)

  10. Direct Tax ·Foreign · 19 Jul 2024
    Irish Investment Company Wins Refund of Withholding Tax on Post-Administration Interest

    Burlington Loan Management DAC Vs Foreign Court UK

    (2024) TaxCorp(LJ) 34344 (FOREIGN)

  11. Direct Tax ·Calcutta High Court · 19 Jul 2024
    Revenue's Failure to Provide Notice Renders Assessment Order Unenforceable

    Vishal Jhajharia Vs The Assessment Unit, Income Tax Department Faceless A ssessment Centre & Ors.

    (2024) TaxCorp(LJ) 34343 (HC-CALCUTTA)

  12. Direct Tax ·ITAT Delhi · 18 Jul 2024
    Delhi ITAT Affirms Mauritius DTAA Benefit, Cites Azadi Bachao, Commercial Rationale, and India's Investment/Business Model

    India Property (Mauritius) Company Vs ACIT

    (2024) TaxCorp(LJ) 34336 (ITAT-DELHI)

  13. Direct Tax ·ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Allows Non-Compete Fees Paid to Retiring LLP Partner as Revenue Expenditure

    Samkeet Arya Homes LLP Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34335 (ITAT-AHMEDABAD)

  14. Direct Tax ·ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Holds Supreme Court's Checkmate Judgment Applicable to All Proceedings, Including Return Processing Under Section 143(1)

    Checkmate Services P. Ltd Vs ADIT, CPC

    (2024) TaxCorp(LJ) 34334 (ITAT-AHMEDABAD)

  15. Direct Tax ·ITAT Chennai · 17 Jul 2024
    Chennai ITAT Directs Revenue to Modify Demand Notice as per NCLT Order, Applying Section 156A

    Aircel Limited Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34327 (ITAT-CHENNAI) · Section 156A

  16. Direct Tax ·ITAT Cochin · 17 Jul 2024
    Cochin ITAT Dismisses Appeal, Refuses to Condone 740 Days' Delay Without Proper Explanation

    Paravur Service Co-operative Bank Ltd Vs ITO

    (2024) TaxCorp(LJ) 34326 (ITAT-COCHIN)

  17. Direct Tax ·ITAT Surat · 16 Jul 2024
    Surat ITAT Upholds Reassessment Jurisdiction, Finds Prima Facie Reason for Income Escapement

    Center Point Gems Pvt. Ltd Vs Dy. Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34319 (ITAT-SURAT)

  18. Direct Tax ·ITAT Bangalore · 16 Jul 2024
    Bangalore ITAT Holds Section 11 Exemption Valid if Audit Report Filed Before Intimation, Distinguishes Wipro Case

    Arham Mitra Mandal Vs ITO

    (2024) TaxCorp(LJ) 34318 (ITAT-BANGALORE) · Section 11

  19. Direct Tax ·Supreme Court · 16 Jul 2024
    Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets

    Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34317 (SC)

  20. Direct Tax ·ITAT Mumbai · 16 Jul 2024
    Mumbai ITAT Rules on Disallowances for Non-Deduction of TDS on Various Payments in Deutsche Equities Case

    Deutsche Equities India Private Limited Vs The Additional Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34316 (ITAT-MUMBAI) · Sections 40(a)(i), 40(a)(ia)

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