All landmark rulings

21,374 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Kolkata · 04 May 2024
Kolkata ITAT Rules in Favor of Assessee: Entitlement to Interest on Refund from Beginning of AY 2017-18 Due to MAT Credit Set Off; Orders Interest on Unpaid Interest
SREI Infrastructure Finance Ltd Vs ACIT
(2024) TaxCorp(LJ) 33831 (ITAT-KOLKATA) · Section 244A
Direct Tax ·Bombay High Court · 03 May 2024
HC - Bombay High Court Quashes JAO's Reassessment Notice Issued Post-Ashish Agarwal, Agrees with Telangana HC on Section 151A.
Hexaware Technologies Limited Vs Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33830 (HC-BOMBAY) · Section 151A
Direct Tax ·ITAT Delhi · 03 May 2024
ITAT - Delhi ITAT Rejects Taxability Under Section 44BB Without PE in India, Distinguishes SC Judgment in ONGC.
Computer Modelling Group Ltd Vs ACIT
(2024) TaxCorp(LJ) 33829 (ITAT-DELHI) · Section 44BB
Direct Tax ·ITAT Chandigarh · 03 May 2024
ITAT - Chandigarh ITAT Expounds on Section 80G Registration Framework, Directs CIT(E) to Re-examine Red Cross Society's Application.
Indian Red Cross Society Vs The CIT
(2024) TaxCorp(LJ) 33828 (ITAT-CHANDIGARH) · Section 80G
Direct Tax ·Foreign · 03 May 2024
Indian Tax Authorities Denied Assistance in International Tax Evasion Probe Due to Criminal Offense Basis
L Vs Foreign Court Switzerland
(2024) TaxCorp(LJ) 33827 (FOREIGN)
Direct Tax ·Bombay High Court · 03 May 2024
HC - Directives from the Bombay HC: Revenue Reassessed on Residential Status Amidst Procedural Irregularity
Aldrin Alberto Araujo Soares Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33826 (HC-BOMBAY) · Section 144C
Direct Tax ·Bombay High Court · 03 May 2024
HC - Bombay HC Quashes Assessment Notices Issued Prior to Effective Date of NCLT-Approved Resolution Plan.
AMNS KHOPOLI LIMITED (FORMERLY KNOWN AS UTTAM GALVA STEELS LIMITED) , VERSUS ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX) , CIRCLE 1 (1) (1) , DELHI, UNION OF INDIA.
(2024) TaxCorp(LJ) 33825 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92407&Category=Judgment&CategoryType=Zip
Direct Tax ·AP High Court · 03 May 2024
HC - Andhra Pradesh HC Directs Refund of Excess Tax Paid on Retention Money, Holds Error Apparent on Record.
M/S. BSCPL INFRASTRUCTURE LTD. VERSUS UNION OF INDIA AND ANOTHER
(2024) TaxCorp(LJ) 33824 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=92408&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 03 May 2024
Bombay High Court: Section 147 Bars Reassessment of Income Subject to Appeal, Reassessment Notice Set Aside.
M/S. POONAM BUILDERS VERSUS ACIT, CENTRAL CIRCLE - 8 (4) , MUMBAI, PR. COMMISSIONER OF INCOME TAX, CENTRAL - 4, MUMBAI, UNION OF INDIA
(2024) TaxCorp(LJ) 33823 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92409&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 03 May 2024
HC - Bombay High Court Quashes Reopening Notices Based on Borrowed Material from DRI and Justice M.B. Shah Commission Report.
BALAJI MINES AND MINERALS PVT. LTD., THR. ITS DIRECTOR MUKESH MATHURADAS SAGLANI., SALITHO ORES PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 AND 3 ORS.
(2024) TaxCorp(LJ) 33822 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92410&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 03 May 2024
HC - Delhi High Court Upholds Reassessment Proceedings, Finds No Change of Opinion by Assessing Officer.
BDR BUILDERS AND DEVELOPERS PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15, NEW DELHI
(2024) TaxCorp(LJ) 33821 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92412&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 03 May 2024
HC - Bombay High Court Quashes Reassessment Notices Issued on Same Grounds After Conclusion of Proceedings.
AKSHITA JINDAL VERSUS INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
(2024) TaxCorp(LJ) 33820 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92413&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 02 May 2024
ITAT - NCD Redemption Premium Classified as Interest Income, Not Capital Gains: Mumbai ITAT Ruling.
Khushaal C. Thackersey Vs ACIT-12(1)
(2024) TaxCorp(LJ) 33819 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 02 May 2024
Penalty Order Invalidated: Delhi ITAT Rules in Favor of Assessee, Citing Limitations Under Section 271C
Turner General Entertainment Networks India Pvt. Ltd Vs ITO
(2024) TaxCorp(LJ) 33818 (ITAT-DELHI)
Direct Tax ·ITAT Mumbai · 02 May 2024
Consultancy Fees to UAE Resident Not Taxable in India: ITAT Decision
Arun Rangachari Vs JCIT(IT)
(2024) TaxCorp(LJ) 33817 (ITAT-MUMBAI)
Direct Tax ·ITAT Surat · 30 Apr 2024
ITAT Affirms Trust Deductions Under Section 11(2) Despite Late Filing; Cites Precedent from Tulsidas Gopalji Charitable Case
Sant Shri Asharamji Gurukul Vs Income Tax Officer
(2024) TaxCorp(LJ) 33804 (ITAT-SURAT) · Section 11
Direct Tax ·Delhi High Court · 30 Apr 2024
HC - Quashed Reassessment of Foreign Company's Investment in Indian Subsidiary: Delhi HC Cites Angelantoni Precedent.
Telenor South Asia Investment Pte Ltd Vs DCIT
(2024) TaxCorp(LJ) 33803 (HC-DELHI)
Direct Tax ·Bombay High Court · 30 Apr 2024
Bombay HC Nullifies Reassessment Proceedings for AYs 2009-10, 2010-11, and 2011-12 Based on Inadequate Justification from DRI Reports
Balaji Mines And Minerals Pvt. Ltd Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33802 (HC-BOMBAY)
Direct Tax ·Bombay High Court · 29 Apr 2024
Bombay High Court Nullifies Reassessment Proceedings Against Patanjali Foods, Affirming Legal Precedent
Patanjali Foods Ltd. (formerly known as Ruchi Soya Industries Ltd.) Vs The Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 33796 (HC-BOMBAY) · Section 148
Direct Tax ·Allahabad High Court · 29 Apr 2024
HC - Uncorroborated Statement Leads to Quashing of Benami Act Proceedings: Allahabad High Court.
Meera Pandey Vs Union Of India
(2024) TaxCorp(LJ) 33795 (HC-ALLAHABAD)

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