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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. Delhi High Court · 04 Nov 2024
    Delhi High Court Decides on the Validity of TOLA Authorisation in Omnipresent Credits Case Following Reassessment Procedures

    Abhinav Jindal HUF Vs ITO

    (2024) TaxCorp(LJ) 34528 (HC-DELHI) · Section 151

  2. Delhi High Court · 20 Sep 2024
    Delhi HC Rules Remittance of Interest for Loan Repayment Exempt from Withholding Tax under India-Germany DTAA

    Moser Baer India Ltd Vs ITO

    (2024) TaxCorp(LJ) 34527 (HC-DELHI) · Section 195

  3. Delhi High Court · 20 Sep 2024
    Delhi High Court Upholds Assessee's Right to Rectification of Form 3 Under the Vivad Se Vishwas Act

    Fresh Pet Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34526 (HC-DELHI)

  4. ITAT Delhi · 20 Sep 2024
    Delhi ITAT Upholds CIT(A) Ruling on Denial of Business Expenses Claim Under Section 37

    Pasupati Acrylon Limited Vs ACIT

    (2024) TaxCorp(LJ) 34525 (ITAT-DELHI)

  5. Delhi High Court · 19 Sep 2024
    Nokia Solutions Case: Delhi HC Full Bench Clarifies Profit Attribution for Permanent Establishments

    Hyatt International Southwest Asia Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34524 (HC-DELHI)

  6. Delhi High Court · 19 Sep 2024
    Bajaj Allianz Denied TDS Credit Quashed by Delhi High Court: Legal Precedent Set for Tax Credit Claims

    Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen Vs The CIT

    (2024) TaxCorp(LJ) 34523 (HC-DELHI)

  7. 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)

  8. 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)

  9. Delhi High Court · 03 Dec 2024
    Legal Precedent Set: Delhi HC Rules Compounding Charges under 2014 Guidelines for Assessee

    Global Visa Services Pvt. Ltd. & Anr Vs PCIT

    (2024) TaxCorp(LJ) 34520 (HC-DELHI)

  10. 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)

  11. 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)

  12. ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Acknowledges Specific Grounds for Reassessment and Corrects Misinterpretation of Legal Obligations

    Indian Chronicle Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34517 (ITAT-AHMEDABAD)

  13. ITAT Delhi · 10 Dec 2024
    SAFEMA Tribunal Affirms Dismissal of DCIT Appeal, Upholds Fiduciary Exception Under Benami Act

    Jiten Pujari & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34516 (ITAT-DELHI) · Section 2(9)(A)(ii)

  14. ITAT Kolkata · 16 Sep 2024
    MAT Provisions Enforced on Liquidating Assessee Without Section 115JB Exemption.

    Industrial Investment Bank of India Limited Vs PCIT

    (2024) TaxCorp(LJ) 34515 (ITAT-KOLKATA) · Section 115JB

  15. ITAT Chennai · 14 Sep 2024
    Chennai ITAT Dismisses Assessee’s Appeal, Upholds CIT(A)’s Rectification Order Under Section 154; Restricts Exemption Claim on Club's Interest Income from FDs

    Madras Gymkhana Club Vs The ITO

    (2024) TaxCorp(LJ) 34514 (ITAT-CHENNAI)

  16. ITAT Delhi · 11 Dec 2024
    Delhi ITAT Dismisses Appeal by Former Director of Struck-Off Company, Citing Lack of Board Resolution and No Contingent Liability

    Boopendradas (Vikash) Sungker DCIT

    (2024) TaxCorp(LJ) 34513 (ITAT-DELHI)

  17. ITAT Ahmedabad · 11 Dec 2024
    Ahmedabad ITAT Quashes Revisionary Proceedings Under Section 263, Upholds Assessee's Claim of Prior Period Depreciation Due to Change in Accounting Policy

    Sabarmati Gas Ltd Vs The Ld.Pr.CIT

    (2024) TaxCorp(LJ) 34512 (ITAT-AHMEDABAD)

  18. ITAT Delhi · 14 Sep 2024
    Delhi ITAT Rules Distribution Revenue from TV Channels as Business Income, Not Royalty Under India-US DTAA

    Turner Broadcasting System Asia Pacific Inc Vs DCIT

    (2024) TaxCorp(LJ) 34511 (ITAT-DELHI)

  19. ITAT Chennai · 14 Sep 2024
    Chennai ITAT Upholds CIT(A) Order, Clarifies Deduction Under Section 36(1)(viia)(d) for Bad and Doubtful Debts

    Cholamandalam Investment & Finance Company Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34510 (ITAT-CHENNAI)

  20. 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)

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