Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

All landmark rulings

21,374 rulings

  1. Direct Tax ·ITAT Delhi · 07 Jun 2024
    Denso Thailand's Technical Services Income Not Liable to Tax in India: ITAT

    Denso (Thailand) Co. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34066 (ITAT-DELHI)

  2. Direct Tax ·ITAT Bangalore · 08 Jun 2024
    Software Purchase Depreciation Allowed: Bangalore ITAT Deletes Section 40(a)(ia) Disallowance

    Samsung R&D Institute India – Bangalore Pvt. Ltd Vs The Joint / Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34065 (ITAT-BANGALORE) · Section 40(a)(ia)

  3. Direct Tax ·Delhi High Court · 08 Jun 2024
    HC - HC Invalidates Reassessment After Four Years, Citing Lack of New Evidence

    Samsung India Electronics Pvt. Ltd. Vs Pr.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34064 (HC-DELHI)

  4. Direct Tax ·Calcutta High Court · 08 Jun 2024
    HC - HC Upholds Sec. 263 Revision on Bogus LTCG Claim, Cites AO's Inadequate Inquiry.

    Bina Gupta Vs Principal Commissioner of Income-Tax-9

    (2024) TaxCorp(LJ) 34063 (HC-CALCUTTA) · Section 263

  5. Direct Tax ·ITAT Pune · 07 Jun 2024
    Pune ITAT Directs CPC to Allow Benefit of New Tax Regime Despite Late Submission of Form No. 10IE

    AKSHAY DEVENDRA BIRARI VERSUS DCIT, CPC, BENGALURU

    (2024) TaxCorp(LJ) 34062 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111903&Category=ITAT&CategoryType=Zip

  6. Direct Tax ·ITAT Mumbai · 07 Jun 2024
    Mumbai ITAT Allows Admission of Additional Evidence to Establish Identity, Creditworthiness, and Genuineness of Transactions in Section 68 Addition Case

    OM SHANTI REALTORS VERSUS INCOME TAX OFFICER WARD-20 (2) (3) , MUMBAI

    (2024) TaxCorp(LJ) 34060 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=111905&Category=ITAT&CategoryType=Zip

  7. Direct Tax ·ITAT Indore · 07 Jun 2024
    Indore ITAT Upholds PCIT's Revision Order Under Section 263 Due to Lack of Inquiry by AO on Allowability of Provisions and Capital Expenditure

    M/S JILA SAHAKARI BANK MARYADIT, KHARGONE VERSUS PRINCIPAL CIT-2, INDORE

    (2024) TaxCorp(LJ) 34059 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=111906&Category=ITAT&CategoryType=Zip

  8. Direct Tax ·Delhi High Court · 07 Jun 2024
    Delhi High Court Quashes Reassessment Proceedings Initiated Against Assessee for Failure to Address Objections Regarding Taxability of Income and Permanent Establishment Under India-Japan DTAA

    COMPONENTSOURCE COMPANY LTD VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1 (2) (1), NEW DELHI

    (2024) TaxCorp(LJ) 34057 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92629&Category=Judgment&CategoryType=Zip

  9. Direct Tax ·HP High Court · 06 Jun 2024
    Himachal Pradesh HC: No Section 56(2)(viib) Implications on Loan Conversion to Equity, Assessee's Choice of Valuation Method Prevails

    I A Hydro Energy (P) Limited Vs Pr. Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34056 (HC-HP) · Section 56(2)(viib)

  10. Direct Tax ·Allahabad High Court · 06 Jun 2024
    Allahabad HC Upholds Summons Under Benami Act, Affirms Special Court's Jurisdiction and Scope of Inquiry Under Section 202 Cr.P.C.

    Sandeep Miglani Vs Union Of India

    (2024) TaxCorp(LJ) 34055 (HC-ALLAHABAD) · Section 202

  11. Direct Tax ·ITAT Mumbai · 06 Jun 2024
    Taxpayer Acquitted of Non-Compliance Charges: Court Emphasizes Need for Wilful Default

    Sushila Vs Pr.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34054 (ITAT-MUMBAI) · Section 142

  12. Direct Tax ·ITAT Mumbai · 06 Jun 2024
    Mumbai ITAT Deletes Section 234B Interest in Absence of Income Variation in Reassessment or Outstanding Demand

    Tata Chemicals Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34053 (ITAT-MUMBAI) · Section 234B

  13. Direct Tax ·Gauhati High Court · 30 May 2024
    Gauhati HC Directs Income Tax Department to Adhere to Faceless Assessment Scheme for Issuing Notices under Section 148

    RAM NARAYAN SAH VERSUS THE UNION OF INDIA, THE PRINCIPAL COMMISSIONER OF INCOME TAX MEGHALAYA, THE INCOME TAX OFFICER WARD-1, ASSAM

    (2024) TaxCorp(LJ) 34049 (HC-GAUHATI) · https://taxcorp.in/FileOpenDT.aspx?ID=92627&Category=Judgment&CategoryType=Zip

  14. Direct Tax ·HP High Court · 06 Jun 2024
    Himachal Pradesh HC Upholds ITAT and CIT(A) Orders, Rejects Revenue's Appeal on Section 56(2)(viib) Applicability

    PR. COMMISSIONER OF INCOME TAX-1, CHANDIGARH VERSUS M/S. I.A. HYDRO ENERGY (P) LIMITED

    (2024) TaxCorp(LJ) 34047 (HC-HP) · https://taxcorp.in/FileOpenDT.aspx?ID=92628&Category=Judgment&CategoryType=Zip

  15. Direct Tax ·ITAT Bangalore · 05 Jun 2024
    Bangalore ITAT Condones 1351-Day Delay in Filing Appeal, Upholds Assessee's Bona Fide Belief in Scrutiny Assessment

    McAfee Software (India) Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34046 (ITAT-BANGALORE) · Section 143(1)

  16. Direct Tax ·ITAT Bangalore · 05 Jun 2024
    Bangalore ITAT Quashes Section 271(1)(c) Penalty, Upholds Assessee's Bona Fide Intent in MAP-Driven Revised Returns and Voluntary Tax Payment

    Mitsubishi Heavy Industries – VST Diesel Engines Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34045 (ITAT-BANGALORE) · Section 271(1)(c)

  17. Direct Tax ·P&H High Court · 05 Jun 2024
    Punjab & Haryana HC Nullifies Tax Recovery Auction Proceedings Based on Set Aside Ex-Parte ITAT Order

    Gokal Chand Rattan Chand Vs Union of India and others

    (2024) TaxCorp(LJ) 34044 (HC-P&H)

  18. Direct Tax ·Delhi High Court · 05 Jun 2024
    Delhi High Court Upholds ITAT's Deletion of Disallowance of Provision for Unsettled Claims and Determination of IBNR Claims Reserve

    PRINCIPAL COMMISSIONER OF INCOME TAX-1 VERSUS M/S. CARE HEALTH INSURANCE LIMITED (EARLIER KNOWN AS M/S. RELIGARE HEALTH INSURANCE CO. LTD.)

    (2024) TaxCorp(LJ) 34039 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92622&Category=Judgment&CategoryType=Zip

  19. Direct Tax ·Allahabad High Court · 05 Jun 2024
    Allahabad High Court Resolves Issue of Uploading Revised Return Under Section 170-A Following Business Reorganization

    RIMJHIM ISPAT LIMITED VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX AND 4 OTHERS

    (2024) TaxCorp(LJ) 34038 (HC-ALLAHABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=92623&Category=Judgment&CategoryType=Zip

  20. Direct Tax ·Delhi High Court · 04 Jun 2024
    Delhi HC Upholds Deductibility of Provisions for Unsettled Outstanding and IBNR Claims, Dismisses Revenue's Appeal

    Care Health Insurance Limited Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34036 (HC-DELHI) · Section 37

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.