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Landmark Rulings

Direct Tax landmark rulings

15,789 rulings

  1. ITAT Chennai · 13 Jun 2024
    ITAT Chennai: Assessment Order Under 143(3) Not a Prerequisite for Revision Under 263, Unsigned or Unserved Order Immaterial

    Ramasamy Sathyan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34093 (ITAT-CHENNAI) · Sections 143(3), 263

  2. ITAT Kolkata · 13 Jun 2024
    Kolkata ITAT Allows Income Tax Bar Association's Appeal for 80G Exemption Registration, Cites Misapplication of Deadline and Misconstrued Provisions

    Income Tax Bar Association Calcutta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34092 (ITAT-KOLKATA)

  3. ITAT Mumbai · 12 Jun 2024
    Mumbai ITAT Quashes Assessment Order Passed by ACIT Without Jurisdiction in Absence of Authorization under Sec.120(4)(b) or 127

    Tata Steel Limited Vs ITO(IT)TDS-2

    (2024) TaxCorp(LJ) 34085 (ITAT-MUMBAI) · Section 120(4)(b), 127

  4. ITAT Ahmedabad · 12 Jun 2024
    Ahmedabad ITAT Allows Benefit Under Section 115BAA Despite Delay in Filing Form 10IC, Distinguishes from Wipro Ltd. Case

    Aprameya Engineering Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34084 (ITAT-AHMEDABAD) · Section 115BAA

  5. ITAT Delhi · 12 Jun 2024
    Delhi ITAT Rules Amendment to Section 11(1)(d) Applicable Prospectively from April 1, 2022

    Jan Swasthya Sahyog Vs DCIT

    (2024) TaxCorp(LJ) 34083 (ITAT-DELHI) · Section 11(1)(d)

  6. Madras High Court · 11 Jun 2024
    Bribery Allegations Quashed: Madras HC Gives Relief to Assessees

    Sunil Khetpalia Vs The Inspector of Police

    (2024) TaxCorp(LJ) 34076 (HC-MADRAS)

  7. ITAT Mumbai · 11 Jun 2024
    Non-Compete Fees Not a Revenue Receipt: ITAT Mumbai Rules in Favour of Assessee

    Lyka Labs Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34075 (ITAT-MUMBAI)

  8. ITAT Pune · 11 Jun 2024
    Advance Tax Conundrum: ITAT Pune Sets Aside CIT(A)'s Order, Holds Assessee Not Liable to Pay Advance Tax on Assessed Income

    Dilip Hiralal Chaudhari Vs ITO

    (2024) TaxCorp(LJ) 34074 (ITAT-PUNE) · Section 249(4)(b)

  9. ITAT Mumbai · 10 Jun 2024
    Family Ties and Spiritual Pursuits Save the Day: ITAT Mumbai Quashes Addition Under Section 69A

    Hemant Samarataji Lohar Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34073 (ITAT-MUMBAI)

  10. ITAT Pune · 10 Jun 2024
    Taxpayer Wins: ITAT Pune Grants Benefit of New Tax Regime Despite Delayed Form Filing

    Akshay Devendra Birari Vs DCIT

    (2024) TaxCorp(LJ) 34072 (ITAT-PUNE)

  11. ITAT Raipur · 10 Jun 2024
    Cash Deposits Treated as Undisclosed Income: ITAT Raipur Upholds Disallowance of Expenses

    Hardeep Singh Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34071 (ITAT-RAIPUR)

  12. ITAT Delhi · 08 Jun 2024
    Reassessment Order Quashed: ITAT Slams AO for Non-Application of Mind

    Nisha Goel Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34070 (ITAT-DELHI)

  13. ITAT Mumbai · 07 Jun 2024
    Digital Products Sale Deemed Royalty Income by Mumbai ITAT

    Gartner Ireland Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34069 (ITAT-MUMBAI)

  14. AP High Court · 10 Jun 2024
    Telangana HC Upholds Application of GAAR Over SAAR in Bonus Stripping Case

    Ayodhya Rami Reddy Alla Vs The Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 34068 (HC-AP)

  15. Delhi High Court · 07 Jun 2024
    Search and Seizure Limitation Period: Delhi HC Quashes Reassessment Notice

    Dinesh Jindal Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34067 (HC-DELHI) · Sections 149(1), 153C, 153A

  16. ITAT Delhi · 07 Jun 2024
    Denso Thailand's Technical Services Income Not Liable to Tax in India: ITAT

    Denso (Thailand) Co. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34066 (ITAT-DELHI)

  17. ITAT Bangalore · 08 Jun 2024
    Software Purchase Depreciation Allowed: Bangalore ITAT Deletes Section 40(a)(ia) Disallowance

    Samsung R&D Institute India – Bangalore Pvt. Ltd Vs The Joint / Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34065 (ITAT-BANGALORE) · Section 40(a)(ia)

  18. Delhi High Court · 08 Jun 2024
    HC - HC Invalidates Reassessment After Four Years, Citing Lack of New Evidence

    Samsung India Electronics Pvt. Ltd. Vs Pr.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34064 (HC-DELHI)

  19. Calcutta High Court · 08 Jun 2024
    HC - HC Upholds Sec. 263 Revision on Bogus LTCG Claim, Cites AO's Inadequate Inquiry.

    Bina Gupta Vs Principal Commissioner of Income-Tax-9

    (2024) TaxCorp(LJ) 34063 (HC-CALCUTTA) · Section 263

  20. ITAT Pune · 07 Jun 2024
    Pune ITAT Directs CPC to Allow Benefit of New Tax Regime Despite Late Submission of Form No. 10IE

    AKSHAY DEVENDRA BIRARI VERSUS DCIT, CPC, BENGALURU

    (2024) TaxCorp(LJ) 34062 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111903&Category=ITAT&CategoryType=Zip

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