All landmark rulings

21,400 rulings

Desk: Both Direct Tax GST

Direct Tax ·Allahabad High Court · 27 Nov 2023
HC - Allahabad HC Upholds ITAT’s Decision Against Fragmentation of Composite Contracts for TDS Purposes.
Lalitpur Power Generation Co. Ltd Vs The Commissioner Of Income Tax (Tds) And Anothe
(2023) TaxCorp(LJ) 32800 (HC-ALLAHABAD)
Direct Tax ·ITAT Mumbai · 27 Nov 2023
ITAT - Mumbai ITAT Grants Relief for Delay in Tax Appeal with Charity Donation Condition.
General Lifescience Distributors Vs Commissioner of Income-tax
(2023) TaxCorp(LJ) 32799 (ITAT-MUMBAI)
Direct Tax ·Calcutta High Court · 27 Nov 2023
HC - Calcutta HC Overturns Reassessment Proceedings, Citing Lack of Tangible Material by Revenue.
Dinesh Kumar Goyal HUF Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32798 (HC-CALCUTTA)
Direct Tax ·ITAT Delhi · 25 Nov 2023
ITAT - Delhi ITAT Remands Case for Revaluation of Shares, Citing Inadequate Examination by CIT(A).
Sharp Eye Broadcasting Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32792 (ITAT-DELHI) · Section 56(2)(viib)
Direct Tax ·Calcutta High Court · 25 Nov 2023
HC - Calcutta High Court Upholds Section 148 Notice by Jurisdictional AO: Clarifies Concurrent Jurisdiction with NaFAC.
Sanghi Steel Udyog Private Limited Vs UNION OF INDIA AND ORS.
(2023) TaxCorp(LJ) 32791 (HC-CALCUTTA)
Direct Tax ·ITAT Bangalore · 25 Nov 2023
ITAT - Bangalore ITAT Enforces Section 43B on Unpaid Service Tax, Disregards 'Not Charged to P&L Account' Argument.
Ashraf Nafisa Althaf Vs ITO
(2023) TaxCorp(LJ) 32790 (ITAT-BANGALORE) · Section 43B
Direct Tax ·Delhi High Court · 25 Nov 2023
HC - Delhi HC Condoned 79-Day Delay in Appeal Filing, Citing Time Spent in ITAT Review.
Resorts Consortium India Limited Vs INCOMETAXAPPEALLATETRIBUNALSMC-1
(2023) TaxCorp(LJ) 32789 (HC-DELHI)
Direct Tax ·Orissa High Court · 25 Nov 2023
HC - Orissa High Court Upholds ITAT's Decision on Tax Evasion in Penny Stocks Case, Rejects Revenue's Appeal as Non-Maintainable.
PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHUBANESWAR VERSUS SEKHAR KUMAR MOHAPATRA
(2023) TaxCorp(LJ) 32788 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91250&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 25 Nov 2023
HC - Delhi High Court Rules Assessment Order Invalid in Absence of Notice under Section 143(2) - Section 292BB Not Applicable.
PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 VERSUS GRAND EXPRESS DEVELOPERS PVT. LTD.
(2023) TaxCorp(LJ) 32787 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91251&Category=Judgment&CategoryType=Zip
Direct Tax ·Supreme Court · 25 Nov 2023
SC - Supreme Court Denies Deduction under Section 80HHC for Foreign Exchange Fluctuation Gains, Emphasizes 'Derived From' Export.
SHAH ORIGINALS VERSUS COMMISSIONER OF INCOME TAX-24, MUMBAI
(2023) TaxCorp(LJ) 32783 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91255&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Visakhapatnam · 24 Nov 2023
ITAT - Visakhapatnam ITAT Grants Section 80P Deduction on Interest Income for Cooperative Society.
Yendagandhi Large Sized Co-operative Society Ltd Vs Income Tax Officer
(2023) TaxCorp(LJ) 32782 (ITAT-VISAKHAPATNAM) · Section 80P
Direct Tax ·Madras High Court · 24 Nov 2023
HC - Madras HC Quashes Prosecution for Delayed ITR Filing in Case of Prepaid Taxes and Refund Claim.
Manav Menon Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32781 (HC-MADRAS)
Direct Tax ·Foreign · 24 Nov 2023
FC - Luxembourg Court Overturns Advance Tax Ruling on Grounds of Factual Inconsistency.
A SARL Vs Foreign Court Luxembourg
(2023) TaxCorp(LJ) 32780 (FOREIGN)
Direct Tax ·ITAT Mumbai · 24 Nov 2023
ITAT - Mumbai ITAT Allows Appeal on Property Sale Value, Invokes Tolerance Limit under Section 43CA.
AMSONS STEEL PVT. LTD. VERSUS DCIT, CIRCLE-6 (1) (1) MUMBAI
(2023) TaxCorp(LJ) 32779 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108617&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Jaipur · 24 Nov 2023
ITAT - Jaipur ITAT Revokes Penalty Under Section 271(1)(c) for Voluntarily Surrendered Income.
VINAYA SHARMA VERSUS ACIT, CENTRAL CIRCLE, KOTA
(2023) TaxCorp(LJ) 32778 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108618&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Upholds Section 143(3) Assessment in Penny Stock Case, Remands for Fresh Consideration.
SMT. SARLA JAIN, C/O NAKODA MARKETING VERSUS ITO, WARD-1, KHANDWA
(2023) TaxCorp(LJ) 32777 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108619&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 24 Nov 2023
ITAT - Chennai ITAT Quashes LTCG Assessment for AY 2006-07, Cites Supreme Court Precedent on Property Rights Transfer.
SMT. RAJAMANIKAM MEERABAI VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD -15 (3) , CHENNAI.
(2023) TaxCorp(LJ) 32776 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108624&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Accepts Assessee's Inventory Valuation Method, Deletes Addition for Non-Moving Stock.
CUMMINS TECHNOLOGIES INDIA PVT. LTD. VERSUS ACIT CIRCLE -1 (1) UJJAIN
(2023) TaxCorp(LJ) 32775 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108636&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Partially Accepts Assessee's Appeal on Deemed Income, Differentiates Between Stock, Advances, and Cash.
SHRI PREMDEEP RAJPUT VERSUS ACIT, CENTRAL CIRCLE, UJJAIN
(2023) TaxCorp(LJ) 32774 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108637&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Hyderabad · 23 Nov 2023
ITAT - Hyderabad ITAT Rejects LTCG Exemption on Penny Stocks, Citing Unrealistic Profits.
Anirudh Venkata Ragi Vs Income Tax Officer
(2023) TaxCorp(LJ) 32773 (ITAT-HYDERABAD)

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