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21,400 rulings

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Direct Tax ·Calcutta High Court · 04 Oct 2023
HC - Calcutta HC Backs Amendment to Sec.10AA(1) by FA 2007; Assessee's Appeal for 'Legitimate Expectation' Turned Down
IFGL Refractories Ltd. & Anr Vs Union of India & Ors.
(2023) TaxCorp(LJ) 32460 (HC-CALCUTTA) · Section 10AA(1)
Direct Tax ·Bombay High Court · 04 Oct 2023
HC - Bombay HC Quashes Knight Riders Sports' Reassessment over Previously Considered TDS Issue.
Knight Riders Sports Private Limited Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32458 (HC-BOMBAY)
Direct Tax ·ITAT Delhi · 05 Oct 2023
ITAT - Delhi ITAT Dismisses Reassessment Due to Faulty Notification, Emphasizes Legal Accuracy.
AKASH JAIN LEGAL HEIR SMT. RAJ RANI CHIMPIWARA, DEOBAND. VERSUS INCOME-TAX OFFICER, WARD-3 (3) (4) , DEOBAND.
(2023) TaxCorp(LJ) 32457 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107476&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 05 Oct 2023
ITAT - Mumbai Tribunal Upholds Assessee's Right to Raise Additional Claims During Appellate Proceedings.
AJANTA PHARMA LTD. VERSUS DCIT, CC-7 (2) , MUMBAI
(2023) TaxCorp(LJ) 32456 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107478&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Bangalore · 05 Oct 2023
ITAT - Bangalore ITAT's Verdict on Various Tax-Related Issues for a Company.
UNITED BREWRIES LTD., BANGALORE VERSUS JCIT SPECIAL RANGE-7, BANGALORE
(2023) TaxCorp(LJ) 32455 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=107479&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Hyderabad · 05 Oct 2023
ITAT - Hyderabad Tribunal Validates Condonation of Delay and Grants Foreign Tax Credit.
ASHISH AGRAWAL, PUNE VERSUS INCOME TAX OFFICER, WARD-12 (1) , HYDERABAD
(2023) TaxCorp(LJ) 32453 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107483&Category=ITAT&CategoryType=Zip
Direct Tax ·AP High Court · 03 Oct 2023
HC - Telangana HC Halts Tax Evasion Prosecution: Stresses on Proper Authorization & Due Process.
Tirumala Tirupati Constructions India Pvt Ltd Vs Deputy Director of Income Tax
(2023) TaxCorp(LJ) 32451 (HC-AP)
Direct Tax ·ITAT Chennai · 30 Sep 2023
ITAT - Chennai ITAT Nullifies Revision Over Taxability of Non-compete Fee, Deems Sec.28(va) Irrelevant.
Sindya Securities & Investments Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32450 (ITAT-CHENNAI) · Section 28(va)
Direct Tax ·ITAT Mumbai · 30 Sep 2023
ITAT - Mumbai ITAT Provides Relief to TCS on Tax Deductions and Expenditures; Sets Precedence for Corporate Claims.
Tata Consultancy Services Limited Vs Deputy Commissioner of Income-tax
(2023) TaxCorp(LJ) 32448 (ITAT-MUMBAI)
Direct Tax ·ITAT Mumbai · 30 Sep 2023
ITAT - Mumbai ITAT Provides Clarity on Varied Real-Estate Value & Post-OC Expenditures.
Mighty Construction Pvt. Ltd Vs DCIT-10(2)(2)
(2023) TaxCorp(LJ) 32447 (ITAT-MUMBAI)
Direct Tax ·ITAT Hyderabad · 04 Oct 2023
ITAT - Hyderabad ITAT Verdict: No Penalty under Section 271D for Alleged Undisclosed Income Simultaneously Treated in Violation of Section 269SS.
ACIT, CENTRAL CIRCLE 2 (4) HYDERABAD VERSUS SHRI BAPU REDDY JALA NIZAMABAD
(2023) TaxCorp(LJ) 32446 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107408&Category=ITAT&CategoryType=Zip
Direct Tax ·Gujarat High Court · 04 Oct 2023
HC - Gujarat High Court Rules in Favor of Condoning Delay in Filing Income Return.
CHINTAN NAVNITLAL PARIKH (HUF) THROUGH KARTA CHINTAN NAVNITLAL PARIKH VERSUS DEPUTY SECRETARY (OT AND WT) CENTRAL BOARD OF DIRECT TAXES
(2023) TaxCorp(LJ) 32443 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90668&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 30 Sep 2023
HC - Delhi HC Stands Firm on Reassessment Notice Timelines, Rejects Technicalities in Review Petition.
Raminder Singh Vs ASSISSTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32440 (HC-DELHI) · Section 149(1)
Direct Tax ·ITAT Panaji · 29 Sep 2023
ITAT - Panaji ITAT Cracks Down on Unaccounted Money Routing via Paper Companies: A Clear Warning Against Financial Deception.
Manoj Anand Vs ACIT
(2023) TaxCorp(LJ) 32439 (ITAT-PANAJI)
Direct Tax ·Foreign · 29 Sep 2023
FC - Kenyan Tribunal Rules: Control and Management in Kenya Determine Tax Residency for Mauritius-Based Entities.
Naivas Kenya Limited Vs Foreign Court
(2023) TaxCorp(LJ) 32438 (FOREIGN)
Direct Tax ·Delhi High Court · 30 Sep 2023
HC - Delhi HC Modifies Travel Restrictions on Assessee; Weighs Career Impact and Lack of Criminal Proceedings.
Prateek Chitkara Vs UNION OF INDIA AND ORS
(2023) TaxCorp(LJ) 32437 (HC-DELHI)
Direct Tax ·Delhi High Court · 30 Sep 2023
HC - Delhi HC Allows Delayed PF Contribution Due to National Holiday: Upholds Employee's Benefit in Line with General Clauses Act.
Pepsico India Holding Pvt. Ltd. Vs PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 32436 (HC-DELHI)
Direct Tax ·Uttarakhand High Court · 27 Sep 2023
HC - Uttarakhand High Court Nullifies Reassessment Proceedings against Merged Entity, Emphasizing Legal Non-Existence.
Delta Electronics India Pvt. Ltd Vs Principal Commissioner of Income Tax
(2023) TaxCorp(LJ) 32429 (HC-UTTARAKHAND)
Direct Tax ·ITAT Delhi · 28 Sep 2023
ITAT - Delhi ITAT Nullifies Penalty u/s 270A against Jaypee Cement Noting Bona Fide Error Rectification Prior to Detection.
Jaypee Cement Corporation Ltd Vs ACIT
(2023) TaxCorp(LJ) 32428 (ITAT-DELHI)
Direct Tax ·Calcutta High Court · 27 Sep 2023
HC - No Substantial Question of Law Found; Calcutta HC Upholds ITAT's Quashing of Revisionary Order Lacking DIN.
Tata Medical Centre Trust Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32427 (HC-CALCUTTA)

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