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Landmark Rulings

Supreme Court — Direct Tax

877 rulings

  1. Supreme Court · 23 Sep 2024
    Supreme Court Upholds Software Taxation Precedent; Dismisses Revenue's SLP Against Microsoft

    Microsoft Regional Sales Pte. Ltd Vs CIT

    (2024) TaxCorp(LJ) 34535 (SC)

  2. Supreme Court · 18 Sep 2024
    Supreme Court Upholds Kerala High Court Ruling on Taxability of Trustee Consideration

    Jose Thomas Etc Vs The PCIT

    (2024) TaxCorp(LJ) 34522 (SC)

  3. Supreme Court · 18 Sep 2024
    Supreme Court Upholds Delhi HC Ruling, Dismisses Revenue's SLP on Capitalisation of Interest in Construction Projects

    Triumph Realty Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34521 (SC)

  4. Supreme Court · 17 Sep 2024
    Judicial Notice Issued by Supreme Court Against Allahabad HC Verdict on Authenticity of Company Investments

    PNC Infratech Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34519 (SC)

  5. Supreme Court · 17 Sep 2024
    Supreme Court Issues Notice on Revenue's Appeal Against Karnataka HC Ruling Favoring Assessee in Secondment Taxation Dispute

    Abbey Business Services (India) P. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 34518 (SC)

  6. Supreme Court · 13 Sep 2024
    Supreme Court Rejects Revenue's Appeal on Reopening of Assessments Due to Delay, Upholds High Court's Ruling

    Aim Fincon Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34509 (SC)

  7. Supreme Court · 13 Sep 2024
    Reassessment Proceedings Invalidated: Supreme Court Upholds Delhi HC's Quashing of Revenue Notices

    TIA Enterprises Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34508 (SC)

  8. Supreme Court · 13 Sep 2024
    Supreme Court Affirms HC's Stand on Non-Taxability of Software Licensing under Indian Law

    Gracemac Corporation Golf View Corporate Vs CIT

    (2024) TaxCorp(LJ) 34507 (SC)

  9. Supreme Court · 11 Sep 2024
    Supreme Court Vindicates Assessee by Nullifying Revenue's Cost Imposition in Reassessment Proceedings Due to Misleading Claims

    S R Cold Storage Vs UNION OF INDIA & ORS.

    (2024) TaxCorp(LJ) 34500 (SC)

  10. Supreme Court · 07 Sep 2024
    Supreme Court Allows Open Court Hearing for Review Petition in Ericsson Case

    ERICSSON A.B. Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34491 (SC)

  11. Supreme Court · 04 Sep 2024
    SC Upholds Non-Retrospective Application of Section 80DD Amendments, Protects Disabled Persons' Interests

    Ravi Agrawal Vs Union of India

    (2024) TaxCorp(LJ) 34477 (SC) · Section 80DD

  12. Supreme Court · 03 Sep 2024
    Supreme Court Upholds Orissa High Court Judgment: CIT's Direction Under Section 263 Held Beyond Jurisdiction

    Paradeep Phosphates Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34475 (SC) · Section 263

  13. Supreme Court · 26 Aug 2024
    Supreme Court Upholds Karnataka High Court Ruling on Assessment Validity, Dismissing Revenue's Special Leave Petition in Sunil Kumar Sharma Case

    Sunil Kumar Sharma Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34452 (SC)

  14. Supreme Court · 09 Aug 2024
    Most Favoured Nation Clause: SC Upholds Denial of Benefit to Vodafone

    Nestle SA Vs GOFFICER, CIRCLE(INTERNATIONAL TAXATION)2(2)(2)

    (2024) TaxCorp(LJ) 34413 (SC)

  15. Supreme Court · 30 Jul 2024
    Supreme Court Upholds Vodafone-Idea's Tax Exemption on Interconnect Charges

    Vodafone Idea Ltd Vs DEPUTY DIRECTOR OF INCOME TAX & ANR.

    (2024) TaxCorp(LJ) 34386 (SC)

  16. Supreme Court · 20 Jul 2024
    SC - Supreme Court Rebukes Tax Department, Dismisses Appeal in Infosys Case Over Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34356 (SC) · Section 9(1)vii)

  17. Supreme Court · 16 Jul 2024
    Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets

    Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34317 (SC)

  18. Supreme Court · 15 Jul 2024
    Supreme Court Dismisses Revenue's SLP in Red Hat India Case, Calls Interpretation of Section 201 'Debatable'

    Red Hat India Pvt. Ltd Vs The Commissioner of Income Tax (It) 4

    (2024) TaxCorp(LJ) 34309 (SC) · Section 201

  19. Supreme Court · 15 Jul 2024
    Supreme Court Upholds HC Order Granting Refund of Arrears of Disability Pension with Interest

    Jaswinder Pal Singh Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34308 (SC)

  20. Supreme Court · 13 Jul 2024
    Supreme Court Upholds Software Development Expenditure for Abandoned Project as Revenue in Nature

    Adadyn Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax Cit(A) & Anr.

    (2024) TaxCorp(LJ) 34295 (SC)

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