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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. 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)

  2. 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)

  3. Forein High Court · 13 Sep 2024
    Total Kenya Limited vs. Commissioner of Direct Taxes - High Court Rules on Withholding Tax Obligations for Payments to Foreign Parent Company

    Total Kenya Limited Vs Foreign Court Kenya

    (2024) TaxCorp(LJ) 34506 (HC-Forein)

  4. ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  5. Kerala High Court · 12 Sep 2024
    Kerala HC Affirms Eligibility for Section 80P(2) Benefits: Interest Income Constitutes Enhancement of Principal Activity Profits

    TS-673-HC-2024KER-Kerela_HC_Sahyadri_Cooperative

    (2024) TaxCorp(LJ) 34504 (HC-KERALA) · Section 80P(2)

  6. Delhi High Court · 12 Sep 2024
    Delhi HC Invalidates Reassessment for AY 2014-15: Legal Implications of Ashish Agarwal Judgment

    Satish Chand Jain Vs ACIT

    (2024) TaxCorp(LJ) 34503 (HC-DELHI)

  7. ITAT Mumbai · 12 Sep 2024
    Mumbai ITAT Upholds Exemption Claim of Sir Ratan Tata Trust, Rules Dividend Income Not Business Activity Under Tax Laws

    Sir Ratan Tata Trust Vs DCIT

    (2024) TaxCorp(LJ) 34502 (ITAT-MUMBAI) · Section 11

  8. Bombay High Court · 11 Sep 2024
    Bombay HC Constructs New Approach for Re-Assessment Cases Following Hexaware Technologies Decision

    JD Printers Pvt. Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34501 (HC-BOMBAY)

  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. ITAT Delhi · 11 Sep 2024
    Delhi High Court Voids Revenue’s Denial of Assessee’s Revised Return Submission for AY 2010-11; Orders Consideration of Updated Return and Refund Processing

    Hari Kishan Sharma Vs Govt of Nct of Delhi & Anr.

    (2024) TaxCorp(LJ) 34499 (ITAT-DELHI)

  11. ITAT Delhi · 11 Sep 2024
    Delhi ITAT Rules LLC as Tax Resident of the US, Affording Treaty Benefits under Indo-US DTAA

    General Motors Company USA Vs ACIT

    (2024) TaxCorp(LJ) 34498 (ITAT-DELHI)

  12. ITAT Mumbai · 10 Sep 2024
    Mumbai ITAT Dismisses Revenue's Appeal, Holds Reassessment Proceedings Without Jurisdiction

    Amcor Flexibles India Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34497 (ITAT-MUMBAI)

  13. Delhi High Court · 10 Sep 2024
    Delhi High Court Rules Against Taxing Aircraft Leasing Receipts as Royalty Under Indian Tax Laws and India-Ireland DTAA

    The Milestone Aviation Asset Holding Group No. 25 Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34496 (HC-DELHI)

  14. Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices and Proceedings Under Sections 148A and 148, Upholding Taxpayer's Rights

    Genpact India Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34495 (HC-DELHI) · Section 148

  15. Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices for AYs 2010-11 and 2011-12: Holds AO's Reliance on Valuation Officer's Report Insufficient for Reopening Assessment

    Divine Infracon Pvt Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34494 (HC-DELHI)

  16. Bombay High Court · 09 Sep 2024
    Bombay High Court Quashes Tax Proceedings Against Assessee Post-Approval of Resolution Plan Under IBC, Citing Extinction of Pre-CIRP Dues

    Uttam Value Steels Ltd Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34493 (HC-BOMBAY)

  17. ITAT Delhi · 09 Sep 2024
    Delhi ITAT Rules in Favor of Tyco Electronics: Singapore-Based Assessee Entitled to India-Singapore DTAA Benefits on Long-Term Capital Gains

    Tyco Electronics Singapore Pvt Limited

    (2024) TaxCorp(LJ) 34492 (ITAT-DELHI)

  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. ITAT Ahmedabad · 07 Sep 2024
    Ahmedabad ITAT Upholds Revisionary Order Under Section 263, Holds Assessment Erroneous for Allowing Exemption Under Section 11 Despite Evidence of Fund Misappropriation

    Shri Shamlaji Aarogya Seva Trust Vs The Pr. CIT (Central)

    (2024) TaxCorp(LJ) 34490 (ITAT-AHMEDABAD) · Section 11

  20. ITAT Mumbai · 07 Sep 2024
    Mumbai ITAT Grants Deduction for Brokerage Expenses Under Section 57(iii) in Investment Recovery Case

    Deepak N Sippy Vs ACIT

    (2024) TaxCorp(LJ) 34489 (ITAT-MUMBAI) · Section 57

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