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21,400 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Mumbai · 06 Nov 2023
ITAT - Mumbai Tribunal Upholds Reassessment but Cancels Bogus Capital Gains Addition.
SOHNI DIPAK TANNA VERSUS ITO 1 (1) (1) , MUMBAI AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32678 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108303&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Rajkot · 06 Nov 2023
ITAT - Rajkot Tribunal Upholds Commissioner's Authority to Revise Assessments under Section 263 Despite Pending Appeals.
VISHAL RAMESHCHANDRA MEHTA VERSUS PR. CIT-1, RAJKOT
(2023) TaxCorp(LJ) 32677 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=108304&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 04 Nov 2023
HC - Delhi High Court Overturns Reassessment Amid Identical Allegation Post-Ashish Agarwal Verdict.
Arun Khanna Vs ITO
(2023) TaxCorp(LJ) 32672 (ITAT-DELHI)
Direct Tax ·ITAT Bangalore · 04 Nov 2023
ITAT - ITAT Bangalore Affirms Royalty Taxation Under Swiss DTAA on Receipt Basis.
ABB Switzerland Ltd Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32671 (ITAT-BANGALORE)
Direct Tax ·ITAT Delhi · 04 Nov 2023
ITAT - Delhi ITAT Overturns Rectification Applying Section 115BBE on Voluntarily Surrendered Income.
Tapesh Tyagi Vs DCIT
(2023) TaxCorp(LJ) 32670 (ITAT-DELHI) · Section 115BBE
Direct Tax ·ITAT Delhi · 04 Nov 2023
ITAT - ITAT Clears Tech Firm of Tax Deduction Liabilities on Foreign Remittances Under India-UAE DTAA.
Campus Eai India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32669 (ITAT-DELHI)
Direct Tax ·ITAT Visakhapatnam · 04 Nov 2023
ITAT - Tribunal Exempts Overseas Salary Credited to NRE Account from Indian Tax.
BOKAM SANYASI NAIDU, VISAKHAPATNAM VERSUS THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION) VISAKHAPATNAM
(2023) TaxCorp(LJ) 32667 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108195&Category=ITAT&CategoryType=Zip
Direct Tax ·Delhi High Court · 03 Nov 2023
HC - Delhi High Court Cancels Demand Notices Post-Resolution Plan Approval, Emphasizes Revenue's Obligation to Lodge Claims Timely.
Rishi Ganga Power Corporation Ltd Vs ASSISTANTCOMMISSIONEROFINCOMETAX
(2023) TaxCorp(LJ) 32661 (HC-DELHI)
Direct Tax ·Foreign · 03 Nov 2023
FC - Peruvian Supreme Court Upholds Treaty Benefits Despite Non-Timely TRC Submission.
Fitesa Peru Sociedad Anonima Cerrada Vs Foreign Court Peru
(2023) TaxCorp(LJ) 32660 (FOREIGN)
Direct Tax ·Delhi High Court · 02 Nov 2023
HC - Delhi High Court Cancels Rs. 257 Crore Tax Claim on Tata Steel Post Bhushan Steel Takeover.
Tata Steel Limited Vs DEPUTYCOMMISSIONEROFINCOMETAX
(2023) TaxCorp(LJ) 32659 (HC-DELHI)
Direct Tax ·Supreme Court · 02 Nov 2023
HC - Supreme Court Rejects Revenue’s Appeal on Section 44BB in Landmark Service Tax Case.
Vantage International Management Co Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32658 (SC) · Section 44BB
Direct Tax ·ITAT Mumbai · 02 Nov 2023
ITAT - Shree Sai Baba Sansthan Wins Tax Exemption on Anonymous Donations as ITAT Recognizes Dual Charitable and Religious Nature.
Shree Sai Baba Sansthan Trust (Shridi) Vs DCIT
(2023) TaxCorp(LJ) 32657 (ITAT-MUMBAI)
Direct Tax ·ITAT Nagpur · 02 Nov 2023
ITAT - Nagpur Tribunal Upholds Set-off of Losses Against Deemed Income Under Section 69C, Citing Supreme Court and High Court Precedents.
M/S. VATSALYA BUILDERS & DEVELOPERS PVT. LTD. VERSUS ACIT, CENTAL CIRCLE-1 (2) , NAGPUR
(2023) TaxCorp(LJ) 32656 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108158&Category=ITAT&CategoryType=Zip
Direct Tax ·Madras High Court · 02 Nov 2023
HC - Madras High Court Overturns Assessment Order, Cites Procedural Violations and Unreasonable Timeframe for Response.
DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, R. RATHNAMALA. VERSUS THE INCOME TAX OFFICER, THE DEPUTY COMMISSIONER OF INCOME TAX, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1
(2023) TaxCorp(LJ) 32655 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91020&Category=Judgment&CategoryType=Zip
Direct Tax ·AP High Court · 02 Nov 2023
HC - Telangana High Court Clarifies No Specific Time Limit for TDS Default Proceedings.
THE COMMISSIONER OF INCOME TAX (IT AND TP) VERSUS M/S. IDEA CELLULAR LIMITED
(2023) TaxCorp(LJ) 32652 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=91025&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 01 Nov 2023
HC - Delhi High Court Upholds Depreciation Claim on Passive Telecom Towers and Allows Deductions on Interest and Loan Processing Fees.
Indus Towers Ltd Vs PR.COMMISSIONEROFINCOMETAX-4
(2023) TaxCorp(LJ) 32650 (HC-DELHI) · Section 32(1)
Direct Tax ·Delhi High Court · 01 Nov 2023
HC - Delhi High Court Upholds Taxpayer Rights, Quashes Time-Barred Income Tax Notices.
SMC Comtrade Ltd Vs ASST. COMMISSIONEROFINCOME-TAX
(2023) TaxCorp(LJ) 32649 (HC-DELHI) · Section 143(2)
Direct Tax ·ITAT Chandigarh · 01 Nov 2023
ITAT - Chandigarh Tribunal Reverses Addition u/s 68, Prevents Double Taxation.
SGARG ENTERPRISES P. LTD. VERSUS THE DCIT, CENTRAL CIRCLE-1, CHANDIGARH.
(2023) TaxCorp(LJ) 32648 (ITAT-CHANDIGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=108124&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 01 Nov 2023
ITAT - Mumbai Tribunal Validates Non-Deduction of TDS on Foreign Professional Fees and Reimbursements.
THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 (2) , MUMBAI VERSUS KPMG ASSURANCE AND CONSULTING SERVICES LLP
(2023) TaxCorp(LJ) 32647 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108131&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Raipur · 31 Oct 2023
ITAT - Raipur Tribunal Quashes Reassessment over Lack of Fresh Evidence.
THE INCOME TAX OFFICER-2, RAIGARH (C.G.) VERSUS SHRI BISHAMBHAR DAYAL AGRAWAL CONTRACTOR
(2023) TaxCorp(LJ) 32641 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108096&Category=ITAT&CategoryType=Zip

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