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Landmark Rulings

Direct Tax landmark rulings

15,784 rulings

  1. Delhi High Court · 06 Dec 2024
    Delhi HC Quashes Reassessment Notice Against Discovery Communications India for Non-Disclosure Failures

    Discovery Communications India Vs ADDL. COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34643 (HC-DELHI)

  2. ITAT Hyderabad · 08 Nov 2024
    Hyderabad ITAT Rules Revenue Must Acknowledge Manufacturing Start for AY 2024 Despite Compliance Failures in AY 2023

    Granules CZRO Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34642 (ITAT-HYDERABAD) · Section 115BAB

  3. ITAT Delhi · 04 Dec 2024
    SAFEMA Tribunal Overturns Property Attachment Order, Citing Non-Applicability of Benami Act Provisions Prior to Amendment

    Mohammad Shahzad Vs The Initiating Officer

    (2024) TaxCorp(LJ) 34641 (ITAT-DELHI)

  4. ITAT Delhi · 02 Dec 2024
    Tax Benefits Affirmed for Austrian Assessee under India-Austria DTAA: ITAT Rules on Software License Income and Tax Residency Evidence

    Tricentis Gmbh Vs The DCIT

    (2024) TaxCorp(LJ) 34640 (ITAT-DELHI)

  5. Karnataka High Court · 02 Dec 2024
    Karnataka High Court Reverses Single Judge Ruling on Income Tax Exemption for Compensated Land Acquisition

    Tushira Industries Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34639 (HC-KARNATKATA)

  6. ITAT Delhi · 02 Dec 2024
    Delhi ITAT Rules Interconnectivity Charges as Business Income, Upholding Taxation Principles Under India-Oman DTAA

    Oman Telecommunications Company SAOG Vs DCIT

    (2024) TaxCorp(LJ) 34638 (ITAT-DELHI)

  7. ITAT Patna · 02 Dec 2024
    Patna ITAT Declares Levy of Penalties Invalid due to Lack of Prior Satisfaction by AO and Failure to Meet Statutory Requirements

    Patliputra Builders Limited Vs ACIT

    (2024) TaxCorp(LJ) 34637 (ITAT-PATNA) · Sections 271(1)(c), 271AAA

  8. ITAT Mumbai · 02 Dec 2024
    Mumbai ITAT Affirms Morgan Stanley Mauritius' Right to Selectively Apply Tax Provisions Under the India-Mauritius DTAA and the Income Tax Act

    Morgan Stanley Mauritius Company Ltd Vs Dy. CIT

    (2024) TaxCorp(LJ) 34636 (ITAT-MUMBAI)

  9. ITAT Jaipur · 04 Dec 2024
    Jaipur ITAT Clarifies Limitations on AO's Authority to Reassess Income Post Acceptance of Assessee's Contentions

    Amros Engineering (P) Ltd Vs The ITO

    (2024) TaxCorp(LJ) 34635 (ITAT-JAIPUR) · Section 148

  10. ITAT Delhi · 04 Dec 2024
    Bently Nevada LLC Not Considered to Have Permanent Establishment in India During Relevant Assessment Year, ITAT Rules

    Bently Nevada Llc Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34634 (ITAT-DELHI)

  11. ITAT Patna · 04 Dec 2024
    Patna ITAT Reverses Pr.CIT's Order, Upholds Assessee's Assessment Due to Lack of Independent Inquiry

    Nalanda Engicon Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34633 (ITAT-PATNA) · Section 263

  12. Madras High Court · 04 Dec 2024
    Madras High Court Dismisses Writ Petition of Assessee, Affirming Applicability of Section 153A and Section 153C while Emphasizing the Conditional Context of Assessment Proceedings

    Pavithra Sugichandran Vs The DCIT

    (2024) TaxCorp(LJ) 34632 (HC-MADRAS) · Sections 153A, 153C

  13. Madras High Court · 28 Nov 2024
    Madras HC Upholds Revenue’s Stand: Advance Amounts from Annual Maintenance Contracts Taxable upon Receipt

    Johnson Lifts Pvt. Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34631 (HC-MADRAS)

  14. ITAT Mumbai · 04 Nov 2024
    Mumbai ITAT Rules in Favor of Assessee: Interest on Perpetual Debentures Qualifies as Business Expenditure Under Section 36(1)(iii)

    TMF Holdings Ltd Vs Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34630 (ITAT-MUMBAI)

  15. ITAT Jaipur · 11 Dec 2024
    Development Fund Deemed Capital Receipt: Jaipur ITAT Rules in Favor of Educational Society

    Navratan Vidha Mandir Shiksha Samiti Vs The ACIT

    (2024) TaxCorp(LJ) 34629 (ITAT-JAIPUR)

  16. ITAT Jaipur · 27 Nov 2024
    No Notional Interest Taxation on Charitable Advances: Jaipur ITAT Rules in Favor of Assessee

    Raath Vidyapeeth Vs The ITO

    (2024) TaxCorp(LJ) 34628 (ITAT-JAIPUR)

  17. Delhi High Court · 27 Nov 2024
    Delhi High Court Upholds ITSC's Discretionary Grant of Immunity from Prosecution for Assessee under Section 245H

    ASM Traxim Pvt. Ltd. & Ors Vs DY.CIT

    (2024) TaxCorp(LJ) 34627 (HC-DELHI)

  18. Delhi High Court · 26 Nov 2024
    Judicial Scrutiny on Faceless Reassessment: Delhi HC Upholds Validity Against Assessees' Challenge

    T.K.S. Builders Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 34626 (HC-DELHI)

  19. ITAT Rajkot · 26 Nov 2024
    Rajkot ITAT Declares No "Transfer" in Share Allotment During Amalgamation; Upholds CIT(A)'s Deletion of Excess Consideration Addition

    Kruti Rajesh Doshi Vs ACIT

    (2024) TaxCorp(LJ) 34625 (ITAT-RAJKOT) · Sections 47(ii), 56(2)(vii)(c)(ii)

  20. Madras High Court · 26 Nov 2024
    Madras HC Clarifies Revenue's Recourse Obligations Post-Insolvency of Assessee, Quashing Assessment Orders

    A. Sai Siva Jyothi Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34624 (HC-MADRAS)

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