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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Upholds Assessee’s Right to Claim Credit for Brought-Forward TDS of ₹17.50 Lacs from HPCL Despite Revenue Denial

    LEC-TPL UJV Vs THE INCOME TAX OFFICER

    (2024) TaxCorp(LJ) 34663 (ITAT-MUMBAI)

  2. MP High Court · 16 Nov 2024
    Madhya Pradesh High Court Upholds Deletion of Income Additions Linked to Syndicates Involving Assessee

    RAMESH CHANDRA RAI Vs PCIT

    (2024) TaxCorp(LJ) 34662 (HC-MP)

  3. ITAT Mumbai · 16 Nov 2024
    Mumbai ITAT Rules Code Sharing Receipts Exempt from Taxation in India Under India-US DTAA

    Delta Air Lines Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34661 (ITAT-MUMBAI)

  4. ITAT Delhi · 12 Dec 2024
    SAFEMA Tribunal Upholds Attachment Order on Benami Transactions Due to Lack of Evidence of Income Source

    Mohd. Farooq Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34660 (ITAT-DELHI)

  5. ITAT Ahmedabad · 12 Dec 2024
    Depreciation on Goodwill Post-Amalgamation: Ahmedabad ITAT Rules in Favor of Assessee

    Suzlon Energy Limited Vs The DCIT

    (2024) TaxCorp(LJ) 34659 (ITAT-AHMEDABAD)

  6. ITAT Mumbai · 12 Dec 2024
    Mumbai ITAT Rules on Limitation of Reassessment Notices: Appeals in Favor of Assessee for AYs 2013-14, 2014-15, and 2015-16

    Pushpak Realities Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 34658 (ITAT-MUMBAI)

  7. ITAT Mumbai · 12 Dec 2024
    Mumbai ITAT Determines Long Term Capital Gains from Allotment Date and Grants Deductions under Section 54F Amidst Short Term Capital Gain Dispute

    Sushil P. Shah Vs ITO

    (2024) TaxCorp(LJ) 34657 (ITAT-MUMBAI) · Section 54

  8. Delhi High Court · 12 Dec 2024
    Delhi HC Upholds ITAT Ruling: NHAI Subsidy Not Subject to Withholding Tax Under Section 194C

    National Highway Authority of India Vs CIT

    (2024) TaxCorp(LJ) 34656 (HC-DELHI)

  9. Delhi High Court · 11 Dec 2024
    High Court Affirms Legality of Criminal Charges Under Black Money Act Against Chartered Accountant for AY 2017-18

    Sanjay Bhandari Vs ITO

    (2024) TaxCorp(LJ) 34655 (HC-DELHI)

  10. Bombay High Court · 11 Dec 2024
    Bombay High Court Rules Against Revenue in Tax Refund Issue Linked to Company’s Insolvency Petition

    National Company Lawt Tribunal Vs Pr. Commissioner of Income-tax-6

    (2024) TaxCorp(LJ) 34654 (HC-BOMBAY)

  11. ITAT Mumbai · 10 Dec 2024
    Mumbai ITAT Restores Matter to AO; TDS Deduction Contingent on Payees' Tax Compliance Under Section 40(a)(ia)

    Shekhar Dadarkar Vs ACIT

    (2024) TaxCorp(LJ) 34653 (ITAT-MUMBAI)

  12. Gujarat High Court · 09 Dec 2024
    Gujarat High Court Affirms ITAT Verdict Nullifying PCIT's Revision Order, Upholds Tax Exemption for Co-operative Society’s Interest Income from Co-operative Bank Investments

    Ashwinkumar Arban Co Operative Society Ltd Vs The PCIT

    (2024) TaxCorp(LJ) 34652 (HC-GUJARAT)

  13. Delhi High Court · 09 Dec 2024
    Delhi High Court Upholds ITAT Ruling: Penalty Order Barred by Limitation Due to Delayed Initiation of Proceedings

    Turner General Entertainment Networks India Pvt. Ltd Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34651 (HC-DELHI) · Section 271C

  14. Supreme Court · 09 Dec 2024
    Supreme Court Upholds TDS Liability on Salaries Paid to Christian Missionaries by Tamil Nadu Govt.

    Institute Of The Franciscan Missionaries Of Mary Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34650 (SC)

  15. ITAT Ahmedabad · 11 Nov 2024
    Goodwill Recognized as a Depreciable Asset on Amalgamation: Ahmedabad ITAT Verdict Aligns with Supreme Court Rulings

    AIA Engineering Limited Vs DCIT

    (2024) TaxCorp(LJ) 34649 (ITAT-AHMEDABAD)

  16. ITAT Mumbai · 09 Dec 2024
    Foreign Tax Credit Claim Upheld by Mumbai ITAT: AZB and Partners Secures Deductions on Overseas Earnings

    AZB and Partners Vs ACIT

    (2024) TaxCorp(LJ) 34648 (ITAT-MUMBAI)

  17. ITAT Mumbai · 06 Dec 2024
    ITAT Mumbai Overturns Penalty Due to Ambiguity in Charge

    Manish Manohardas Asrani Vs INT TAX WARD1(1)

    (2024) TaxCorp(LJ) 34647 (ITAT-MUMBAI) · Section 270A

  18. AP High Court · 06 Dec 2024
    Telangana High Court Upholds Validity of Post-Search Assessment Proceedings Under Section 153C, Clarifying Limitation Period Initiation

    Jupally Real Estate Developers Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34646 (HC-AP) · Section 153C

  19. Karnataka High Court · 06 Dec 2024
    Karnataka High Court Strikes Down Excessive Interest Demand under DTVSV Act, Upholds Assessee's Rights

    Govindachary S/O Late Sri Dasachary Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34645 (HC-KARNATKATA)

  20. ITAT Bangalore · 06 Dec 2024
    Bangalore ITAT Overturns Revenue’s Addition for "Route Expenses" in Landmark Decision

    Late Kari Thimmegowda Rajashekhara Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34644 (ITAT-BANGALORE)

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