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Landmark Rulings

Supreme Court — Direct Tax

891 rulings

  1. Supreme Court · 16 Oct 2024
    Supreme Court Rejects Revenue's Appeal Over Delay in Tax Dispute, Upholding ITAT Ruling on Foreign Deposits

    Joginder Singh Chatha Vs PCIT

    (2024) TaxCorp(LJ) 34594 (SC) · Section 69

  2. Supreme Court · 05 Oct 2024
    Supreme Court Upholds Delhi High Court Ruling, Dismissing Assessee’s SLP

    Johnson Matthey Public Ltd. Company Vs CIT

    (2024) TaxCorp(LJ) 34566 (SC)

  3. Supreme Court · 04 Oct 2024
    Supreme Court Upholds the Mandatory Filing of Revised Returns, Restricting Assessing Officer's Authority

    M/s Shriram Investments Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34560 (SC)

  4. Supreme Court · 03 Oct 2024
    Supreme Court Upholds TOLA's Applicability to Income Tax Reassessment Notices

    Rajeev Bansal Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 34557 (SC)

  5. Supreme Court · 30 Sep 2024
    Supreme Court Disposes Hundreds of Tax Cases due to CBDT’s Low Tax Effect Circular

    GBL Power Limited Vs The Commissioner of Income Tax-5

    (2024) TaxCorp(LJ) 34553 (SC)

  6. Supreme Court · 30 Sep 2024
    Supreme Court Directs Immediate Withdrawal of Excess Surcharge; Addresses Systematic Errors in Revenue Calculations

    Sunil Bakht Vs Asst. Director of Income Tax

    (2024) TaxCorp(LJ) 34552 (SC)

  7. Supreme Court · 27 Sep 2024
    Supreme Court Upholds Finality in Tax Dispute: Revenue's Special Leave Petition Dismissed

    Net App BV Vs CIT

    (2024) TaxCorp(LJ) 34546 (SC)

  8. Supreme Court · 24 Sep 2024
    Penny Stock Transactions: SC Upholds ITAT Ruling, Affirms CIT(A) Additions

    Manoj Jain (Hindu Undivided Family) Vs ITO

    (2024) TaxCorp(LJ) 34539 (SC)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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)

  18. 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)

  19. 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

  20. 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

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