All landmark rulings

1. Direct Tax ·AP High Court · 18 Sep 2023
   HC - Telangana HC Quashes Reassessment for Not Being Faceless, Cites Violation of Section 151A & SC Directive in Ashish Agarwal Case.

   Kankanala Ravindra Reddy Vs The Income Tax Officer

   (2023) TaxCorp(LJ) 32367 (HC-AP) · Section 151A

2. Direct Tax ·Delhi High Court · 15 Sep 2023
   HC - Delhi HC Sets Aside Reassessment Proceedings Over Foreign Remittance Issue for Singapore Entity.

   Quickroutes Internatioanl Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX

   (2023) TaxCorp(LJ) 32366 (HC-DELHI)

3. Direct Tax ·Foreign · 15 Sep 2023
   FC - Dutch Court Affirms Netherlands as Tax Residence Due to Effective Management Despite Maltese Registration.

   X BV Vs Foreign Court Netherland

   (2023) TaxCorp(LJ) 32365 (FOREIGN)

4. Direct Tax ·Delhi High Court · 18 Sep 2023
   HC - Delhi HC Upholds Refund on Excess Tax Beyond 20% Limit, Considers TDS & TCS.

   Orion Security Solutions P. Ltd Vs DCIT

   (2023) TaxCorp(LJ) 32364 (HC-DELHI)

5. Direct Tax ·Supreme Court · 16 Sep 2023
   SC - Supreme Court Upholds Tax Sparing Credit for Dividend Income Exempt Under Oman's Domestic Law.

   Krishak Bharati Cooperative Ltd. Vs PRINCIPAL COMMISSION ER OF INCOME TAX-10

   (2023) TaxCorp(LJ) 32363 (SC)

6. Direct Tax ·ITAT Chennai · 14 Sep 2023
   ITAT - Chennai ITAT Rules Against Cognizant: Buyback Via Court Scheme A "Colourable Device", Attracts DDT

   Cognizant Technology-Solutions India Pvt. Ltd Vs The Asst. Commissioner of Income Tax

   (2023) TaxCorp(LJ) 32361 (ITAT-CHENNAI)

7. Direct Tax ·ITAT Kolkata · 16 Sep 2023
   ITAT - Kolkata ITAT Nullifies Manual Assessment Order Without DIN; Says Late DIN Intimation Breaches CBDT Directive.

   Linde India Ltd Vs Deputy Commissioner of Income Tax

   (2023) TaxCorp(LJ) 32360 (ITAT-KOLKATA)

8. Direct Tax ·Supreme Court · 14 Sep 2023
   SC - Supreme Court on interpretation and applicability of Section 80P of the Income Tax Act.

   Kerala State Co-operative Agricultural and Rural Development Bank Ltd Vs THE ASSESSING OFFICER

   (2023) TaxCorp(LJ) 32358 (SC) · Section 80P

9. Direct Tax ·ITAT Delhi · 16 Sep 2023
   ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.

   Aruna Chandhok Vs DCIT

   (2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)

10. Direct Tax ·Supreme Court · 13 Sep 2023
    SC - SC Disposes SLP on Sec.144B(9) Retro-Amendment; Remands Assessment Back to HC.

    Sapna Flour Mills Ltd Vs UNION OF INDIA & ORS.

    (2023) TaxCorp(LJ) 32356 (SC) · Section 144B(9)

11. Direct Tax ·ITAT Delhi · 13 Sep 2023
    ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.

    Anand Persad Jaiswal Vs The DCIT

    (2023) TaxCorp(LJ) 32355 (ITAT-DELHI)

12. Direct Tax ·ITAT Chandigarh · 16 Sep 2023
    ITAT - Chandigarh ITAT Emphasizes the Need for Effective Service of Hearing Notices; Overturns CIT(E) Order for Non-compliance with Section 282.

    Sant Kabir Mahasabha Vs The CIT

    (2023) TaxCorp(LJ) 32354 (ITAT-CHANDIGARH) · Section 282

13. Direct Tax ·ITAT Ahmedabad · 13 Sep 2023
    ITAT - Foreign Income Remittance in NRE Account Safe from Section 68, Affirms Ahmedabad ITAT.

    Aswat Juned Motiwala Vs D.C.I.T

    (2023) TaxCorp(LJ) 32353 (ITAT-AHMEDABAD) · Section 68

14. Direct Tax ·ITAT Mumbai · 16 Sep 2023
    ITAT - TDS on ESOP Occurs at Exercise, Not Grant: Mumbai ITAT's Decision.

    Total Energies Marketing India Pvt. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32352 (ITAT-MUMBAI)

15. Direct Tax ·Delhi High Court · 12 Sep 2023
    HC - Delhi High Court Rules 'Brand Names' Qualify for Depreciation as Intangible Assets under Section 32(1)(ii).

    Kuantum Papers Ltd Vs PR. COMMISSIONER OFLNCOME TAX -1

    (2023) TaxCorp(LJ) 32321 (HC-DELHI)

16. Direct Tax ·Allahabad High Court · 12 Sep 2023
    HC - Allahabad HC Directs Revenue to Re-Decide Condonation of ITR-Filing Delay After 25 Years.

    Kailash Chand Agarwal Vs Principal Commissioner And Another

    (2023) TaxCorp(LJ) 32320 (HC-ALLAHABAD)

17. Direct Tax ·ITAT Mumbai · 12 Sep 2023
    ITAT - Mumbai ITAT Rules Irish Insurer's Income Not Taxable in India, Rejects DAPE Claim.

    RGA International Reinsurance Company Limited Vs DCIT (Intl. Taxation)

    (2023) TaxCorp(LJ) 32319 (ITAT-MUMBAI)

18. Direct Tax ·Delhi High Court · 11 Sep 2023
    HC - Delhi HC Reduces TDS on Amazon-India's Payments to Amazon-US for Web Services.

    Amazon Web Services India Pvt Ltd & Anr Vs INCOME TAX OFFICER & ANR.

    (2023) TaxCorp(LJ) 32312 (HC-DELHI)

19. Direct Tax ·ITAT Mumbai · 11 Sep 2023
    ITAT - Mumbai ITAT Rules Compensation for Waiving Off 'Right to Sue' as Capital Receipt Not Liable to Tax.

    Virendra Bhavanji Gala Vs PCIT

    (2023) TaxCorp(LJ) 32311 (ITAT-MUMBAI)

20. Direct Tax ·ITAT Delhi · 09 Sep 2023
    ITAT - Delhi ITAT Rules Bombardier's Offshore Supplies and engineering services Non-Taxable, Upholds Consistency and co-ordinate bench ruling in group company.

    Bombardier Transportation Signal (Thailand) Limited Vs ACIT

    (2023) TaxCorp(LJ) 32310 (ITAT-DELHI)

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