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Landmark Rulings

Direct Tax landmark rulings

15,806 rulings

  1. Supreme Court · 15 Feb 2024
    Excluding electoral bonds from Sec.13A ‘political contribution record’ violates citizens' right to information

    Association for Democratic Reforms & Others Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 33330 (SC) · Section 13A

  2. Delhi High Court · 15 Feb 2024
    HC - Delhi HC Remands Boston Scientific's Case on Doctor's Consultancy Fee Disallowance in Light of Apex Labs Judgment.

    Boston Scientific India Pvt. Ltd Vs Commissioner of Income Tax & Anr.

    (2024) TaxCorp(LJ) 33329 (HC-DELHI)

  3. ITAT Bangalore · 15 Feb 2024
    ITAT - Mining Contractor's Overburden Removal Expenses Allowed as Revenue Expenditure Under Section 37(1).

    South West Mining Limited Vs ITO

    (2024) TaxCorp(LJ) 33328 (ITAT-BANGALORE) · Section 35E

  4. Delhi High Court · 14 Feb 2024
    HC - Delhi HC Allows Weighted Deduction for R&D Facility Expenditure Incurred Before DSIR Approval.

    Nagravision India Private Limited Vs Secretary, Department of Scientific And Industrial Research

    (2024) TaxCorp(LJ) 33322 (HC-DELHI) · Section 35(2AB)

  5. Supreme Court · 14 Feb 2024
    SC - Supreme Court Upholds Delhi High Court's Guidelines for Reopening Tax Assessments.

    Sabh infrastructure Ltd Vs Asst. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33321 (SC)

  6. Delhi High Court · 14 Feb 2024
    HC - Delhi HC Rules 'Playout Services' Not Taxable as FTS, Rejects Revenue's Appeal.

    Planetcast International Pte Vs Pr. Commissioner of Income Tax (Intl Tax 2)

    (2024) TaxCorp(LJ) 33320 (HC-DELHI)

  7. ITAT Delhi · 14 Feb 2024
    Delhi Tribunal Rules No Permanent Establishment of Foreign Company in India for Airline and Hotel Booking Services

    SABRE GLBL INC. MR. TARANDEEP SINGH, ADV. C/O. MS ASSOCIATES VERSUS ASSTT. COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, NEW DELHI

    (2024) TaxCorp(LJ) 33319 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110250&Category=ITAT&CategoryType=Zip

  8. ITAT Kolkata · 14 Feb 2024
    Kolkata Tribunal Declares Reopening of Assessment Under Section 147 Invalid Due to Lack of Independent Application of Mind by AO

    P.L. GOENKA HUF VERSUS INCOME TAX OFFICER, WARD – 29 (4) , KOLKATA

    (2024) TaxCorp(LJ) 33316 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110256&Category=ITAT&CategoryType=Zip

  9. ITAT Jaipur · 14 Feb 2024
    Jaipur Tribunal Rules in Favor of Assessee, Limits PCIT's Revisionary Powers Under Section 263

    SOURABH SHARMA JAIPUR VERSUS PCIT, JAIPUR-2

    (2024) TaxCorp(LJ) 33315 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=110257&Category=ITAT&CategoryType=Zip

  10. Supreme Court · 13 Feb 2024
    Supreme Court Upholds Classification of Telecom Licence Fees as Capital Expenditure, Dismisses Bharti Hexacom's Review Petition

    Bharti Hexacom Limited Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33313 (SC)

  11. Delhi High Court · 13 Feb 2024
    HC - Delhi High Court Allows Huawei to Repatriate Royalty, Eases Restraint Amid Ongoing Search Assessment.

    Huawei Telecommunications (India) Company Private Limited Vs The Deputy Director Of Income Tax

    (2024) TaxCorp(LJ) 33312 (HC-DELHI)

  12. ITAT Chennai · 13 Feb 2024
    ITAT - Settlor Status Alone Insufficient to Establish Beneficial Ownership: ITAT Deletes Black Money Act Addition.

    Narayanaswamy Ramamoorthy Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33310 (ITAT-CHENNAI)

  13. ITAT Mumbai · 13 Feb 2024
    Mumbai Tribunal Quashes Reassessment under Section 147, Upholds Exemption Eligibility under Section 11

    THE ACIT, CIRCLE -7 (1) , DELHI VERSUS M/S. DAYAL STEEL P. LTD., DELHI

    (2024) TaxCorp(LJ) 33309 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=110237&Category=ITAT&CategoryType=Zip

  14. ITAT Meerut · 13 Feb 2024
    Mumbai Tribunal Approves Assessee's Valuation Method for Unquoted Equity Shares Under Section 56

    KEEP LEARNING RESOURCES PRIVATE LIMITED D-WING VERSUS INCOME TAX OFFICER – 12 (3) (2) , MUMBAI

    (2024) TaxCorp(LJ) 33308 (ITAT-MEERUT) · https://taxcorp.in/FileOpenDT.aspx?ID=110239&Category=ITAT&CategoryType=Zip

  15. Calcutta High Court · 12 Feb 2024
    Calcutta High Court Quashes Reassessment Notices for AY 2013-14 and 2014-15 as Time-Barred

    Arati Marketing Pvt. Ltd Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 33303 (HC-CALCUTTA)

  16. ITAT Delhi · 12 Feb 2024
    ITAT - Sabre GLBL Inc. Prevails: No Permanent Establishment in India, Distinguishing from Galileo Case.

    Sabre GLBL Inc. Vs ACIT

    (2024) TaxCorp(LJ) 33302 (ITAT-DELHI)

  17. Bombay High Court · 12 Feb 2024
    Bombay HC: No Distinction in ESI/PF Contribution Disallowance during ITR Processing and Assessment

    Rohan Korgaonkar Vs DCIT

    (2024) TaxCorp(LJ) 33301 (HC-BOMBAY)

  18. Delhi High Court · 10 Feb 2024
    HC - Delhi High Court Directs Fresh Consideration of Swachh Bharat Cess Allowability Claimed as Paid.

    Matrix Cellular -International- Services Private Limited Vs Joint Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33300 (HC-DELHI)

  19. ITAT Mumbai · 10 Feb 2024
    ITAT - British Virgin Island Entity Not Taxable in India as Business Connection Remunerated at Arm's Length.

    ATL Media Limited Vs Dy. Director of Income Tax (IT)

    (2024) TaxCorp(LJ) 33299 (ITAT-MUMBAI)

  20. ITAT Delhi · 10 Feb 2024
    ITAT - Non-Resident Deputed by Indian Employer Not Taxable for Allowances Received Outside India for Services Rendered Abroad.

    Devi Dayal Vs The DCIT, ACIT

    (2024) TaxCorp(LJ) 33298 (ITAT-DELHI)

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