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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Delhi · 23 Jul 2024
    Excess Dividend Distribution Tax Refund Denied by Delhi Tribunal on Grounds of DTAA Non-Applicability.

    PERNOD RICARD INDIA PRIVATE LIMITED VERSUS ACIT, CIRCLE-31 NEW DELHI

    (2024) TaxCorp(LJ) 34368 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113178&Category=ITAT&CategoryType=Zip

  2. Bombay High Court · 23 Jul 2024
    Bombay High Court Rules Expenditure on Machinery Rental as Capital for Cement Unit Setup

    RAYMOND LTD. (FORMERLY KNOWN AS “THE RAYMOND WOOLLEN MILLS LTD.) VERSUS COMMISSIONER OF INCOME-TAX, CITY-IV

    (2024) TaxCorp(LJ) 34367 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92978&Category=Judgment&CategoryType=Zip

  3. Gujarat High Court · 23 Jul 2024
    Gujarat High Court Rules Notice for Reopening Assessment Invalid Due to Lack of Evidence of Escaped Income.

    TORAL HEMANSHUBHAI SHAH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1 (3)

    (2024) TaxCorp(LJ) 34366 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=92979&Category=Judgment&CategoryType=Zip

  4. Chhattisgarh High Court · 23 Jul 2024
    Reassessment Proceedings Found Invalid Due to Influence from Superior Authorities.

    DEPUTY COMMISSIONER OF INCOME TAX (ASSESSMENT) SPECIAL RANGE BHILAI, CHHATTISGARH VERSUS SURENDRA KUMAR JAIN (DEAD) , SMT. POONAM JAIN (WIFE) , MS. GEETIKA JAIN (DAUGHTER)

    (2024) TaxCorp(LJ) 34365 (HC-CHHATTISGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=92981&Category=Judgment&CategoryType=Zip

  5. ITAT Amritsar · 22 Jul 2024
    ITAT(TM) - ITAT Amritsar Strikes Down Bogus Purchase Allegation, Upholds Taxpayer Rights in Third-Party Statement Case

    Gujranwala Jewellers Vs ACIT

    (2024) TaxCorp(LJ) 34364 (ITAT-AMRITSAR)

  6. Bombay High Court · 22 Jul 2024
    Portuguese Civil Code Triumphs: Bombay HC Quashes Reassessment Notice

    Sunita Purushottam Virgincar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34363 (HC-BOMBAY) · Section 5A

  7. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal's Directive: Accurate Expense Apportionment for Income from Other Sources

    THE COMMERCIAL CO. OP. CREDIT SOC. LTD. VERSUS THE INCOME-TAX OFFICER, WARD 3 (1) (2), VADODARA

    (2024) TaxCorp(LJ) 34362 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113138&Category=ITAT&CategoryType=Zip

  8. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal Rebukes Revenue for Unlawful Reopening in Deemed Dividend Case.

    DY. CIT GANDHINAGAR CIRCLE, GANDHINAGAR VERSUS SHRI JAYANTIBHAI S. PATEL

    (2024) TaxCorp(LJ) 34361 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113139&Category=ITAT&CategoryType=Zip

  9. ITAT Delhi · 22 Jul 2024
    Unsubstantiated Additions Reversed: Mumbai Tribunal Upholds CIT(A)’s Decision in Cash Deposit Case

    DCIT, NEW DELHI VERSUS KD CAMPUS PRIVATE LIMITED

    (2024) TaxCorp(LJ) 34359 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=113142&Category=ITAT&CategoryType=Zip

  10. ITAT Nagpur · 22 Jul 2024
    Nagpur Tribunal Overturns Reopening of Assessment Due to Lacks in Independent Investigation.

    INCOME TAX OFFICER WARD–4 (5) , NAGPUR VERSUS M/S. GREENEDGE CONSTRUCTION PVT. LTD.

    (2024) TaxCorp(LJ) 34358 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=113143&Category=ITAT&CategoryType=Zip

  11. Kerala High Court · 22 Jul 2024
    Kerala High Court Curtails Appeals over Monetary Limits: Exemption Upheld for Trust.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , KOCHI, VERSUS KUNHITHARUVAI MEMORIAL CHARITABLE TRUST

    (2024) TaxCorp(LJ) 34357 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=92972&Category=Judgment&CategoryType=Zip

  12. Supreme Court · 20 Jul 2024
    SC - Supreme Court Rebukes Tax Department, Dismisses Appeal in Infosys Case Over Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34356 (SC) · Section 9(1)vii)

  13. Manipur High Court · 20 Jul 2024
    Manipur HC Quashes Reassessment Order as Time-Barred, Holds Proceedings Complete Only When Communicated to Assessee

    Mema Paul (expired) through her Legal Representatives Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34355 (HC-Manipur) · Section 153(2)

  14. ITAT Mumbai · 20 Jul 2024
    Mumbai ITAT Adjudicates Appeals on Merits Against Assessee Undergoing Liquidation, Holds IBC Supersedes Income Tax Act

    Doshion Veolia Water Solution P. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34354 (ITAT-MUMBAI)

  15. ITAT Ahmedabad · 20 Jul 2024
    CIT(A) Rapped for Non-Speaking Ex-Parte Order; ITAT Remands Issue for Fresh Adjudication

    Jade Granites Industries Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34353 (ITAT-AHMEDABAD) · Section 250(6)

  16. ITAT Chennai · 20 Jul 2024
    Microfinance Activity Not Charitable, Says Chennai ITAT

    Innovative Microfinance Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34352 (ITAT-CHENNAI)

  17. ITAT Indore · 20 Jul 2024
    Indore Tribunal Overturns Revenue's Denial of Section 11 Exemption Due to Auditor’s Error.

    MAHARANA PRATAP SOCIAL RESEARCH AND EDUCATION SOCIETY VERSUS C.P.C., BENGALURU

    (2024) TaxCorp(LJ) 34351 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=113108&Category=ITAT&CategoryType=Zip

  18. Bombay High Court · 20 Jul 2024
    Bombay High Court Rules on TDS Obligations in Distribution Agreements.

    M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

    (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

  19. ITAT Raipur · 19 Jul 2024
    Search Warrant Saga: ITAT President Quashes Assessment Order for Lack of Jurisdiction

    Ashish Singhania Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34345 (ITAT-RAIPUR)

  20. Forein High Court · 19 Jul 2024
    Irish Investment Company Wins Refund of Withholding Tax on Post-Administration Interest

    Burlington Loan Management DAC Vs Foreign Court UK

    (2024) TaxCorp(LJ) 34344 (HC-Forein)

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