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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Bangalore · 12 Jul 2024
    ITAT Bangalore Quashes Addition of Rs. 12.51 Lacs, Holds Estimation of Agricultural Expenses Unjustified

    A.S. Srinath (HUF) Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34287 (ITAT-BANGALORE)

  2. ITAT Ahmedabad · 12 Jul 2024
    ITAT Ahmedabad Rejects Assessee's Plea to Reopen Case, Upholds Original Order

    Neetaben Snehalkumar Patel Vs ITO

    (2024) TaxCorp(LJ) 34286 (ITAT-AHMEDABAD) · Section 254(2A)

  3. Supreme Court · 11 Jul 2024
    Supreme Court Slams IT Department's Litigation Approach, Dismisses SLP Due to Gross Delay

    SPML Infra Limited Vs Principal Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34285 (SC)

  4. ITAT Mumbai · 11 Jul 2024
    Mumbai ITAT Deletes Additions on Sales Promotion Expenses and Share Premium, Holds AS-7 Not Applicable to Developers

    PRL Developers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34284 (ITAT-MUMBAI)

  5. ITAT Pune · 11 Jul 2024
    Pune ITAT Quashes Revision Order, Holds Assessment Order Not Erroneous for Invoking Section 263

    Kaluram Ramlal Gehlot Vs PCIT

    (2024) TaxCorp(LJ) 34283 (ITAT-PUNE) · Section 263

  6. Supreme Court · 10 Jul 2024
    Supreme Court Dismisses Revenue's SLP, Affirms Discount Reimbursement to Distributor Not Being Commission

    Acer India Pvt. Ltd. Vs The Commissioner of Income Tax TDS & Anr.

    (2024) TaxCorp(LJ) 34276 (SC)

  7. Supreme Court · 09 Jul 2024
    Supreme Court Dismisses Revenue's SLP Against Infosys, Reprimands Department for Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34269 (SC)

  8. Supreme Court · 09 Jul 2024
    Supreme Court Rules Liquor Vendors not 'Buyers' under Section 206C, Quashes Revenue's Demand

    Mysore Sales International Ltd. & Ors Vs The Excise Commissioner Karnataka & Anr.

    (2024) TaxCorp(LJ) 34268 (SC) · Section 206C

  9. Supreme Court · 09 Jul 2024
    Supreme Court Rejects Revenue's SLP Against Nokia Solutions and Networks, Citing Excessive Delay and Inadequate Justification

    Nokia Solutions And Networks OY Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34267 (SC)

  10. AP High Court · 08 Jul 2024
    Telangana HC: Expenditure for Overseeing Holding Company's Projects Not Subsidiary's Business Loss

    Pipelic Energy Software India Pvt Ltd Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34260 (HC-AP)

  11. ITAT Chandigarh · 06 Jul 2024
    ITAT Chandigarh quashes penalty under Section 271AAA on surrendered income, holds AO's failure to record satisfaction of undisclosed income found during search invalidates levy

    Ajay Kumar Sood Engineers And Contractors Vs The DCIT

    (2024) TaxCorp(LJ) 34253 (ITAT-CHANDIGARH) · Section 271AA

  12. ITAT Chennai · 06 Jul 2024
    Fees to non-residents not taxable in India sans fixed base/PE; Chennai ITAT nixes Sec. 40(a)(i) disallowance for non-deduction of TDS

    Rane Engine Valve Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34252 (ITAT-CHENNAI) · Section 40(a)(i)

  13. ITAT Delhi · 06 Jul 2024
    Design & engineering services linked to offshore plant sale not FTS: Delhi ITAT relief to Austrian Co.

    Andritz AG Vs DDIT (InternationalTaxation)

    (2024) TaxCorp(LJ) 34251 (ITAT-DELHI)

  14. ITAT Hyderabad · 06 Jul 2024
    ITAT Hyderabad : CIT(E) can't cancel trust registration sans proof of specific violation u/s 12AB(4) Explanation

    Myadam Krishan Rao Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34250 (ITAT-HYDERABAD) · Section 12AB(4)

  15. Delhi High Court · 05 Jul 2024
    No New Material, No Reopening: Delhi HC Quashes Reassessment Notice

    Aarti Fabricott Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34243 (HC-DELHI)

  16. Forein High Court · 05 Jul 2024
    Colombia's DTAA Twist: Royalties Redefined for Technical Services

    Omar Sebastian Cabrera Cabrera (Case 16) Vs Foreign Court Colombia

    (2024) TaxCorp(LJ) 34242 (HC-Forein)

  17. Delhi High Court · 05 Jul 2024
    Settlement Commission's Power to Make Additions Upheld: Delhi HC

    Harsh Dhanuka HUF Vs Principal Commissioner of Income- Tax & Ors.

    (2024) TaxCorp(LJ) 34241 (HC-DELHI)

  18. Delhi High Court · 05 Jul 2024
    Delhi HC Clarifies Taxation of Fees for Technical Services in BCCI-IMG Case

    International Management Group (UK) Ltd. Vs Commissioner of Income Tax-2

    (2024) TaxCorp(LJ) 34240 (HC-DELHI)

  19. ITAT Ranchi · 04 Jul 2024
    Ranchi ITAT Extends Stay Beyond 365 Days: Delay Not Attributable to Assessee

    Tata Cummins Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34233 (ITAT-RANCHI)

  20. Madras High Court · 04 Jul 2024
    Madras High Court Remands Section 69A Addition Matter; Upholds Section 56(2) Addition Despite Mention of Different Provision in SCN

    R.Chitra Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34232 (HC-MADRAS) · Section 69A

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