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Landmark Rulings

Direct Tax landmark rulings

15,812 rulings

  1. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Denies Stay on Demand to NewsClick, Citing Lack of Prima Facie Case and Financial Discrepancies.

    PPK Newsclick Studio Pvt Ltd Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32917 (HC-DELHI)

  2. Delhi High Court · 13 Dec 2023
    HC - Delhi HC Rules GoDaddy’s Domain Name Registration Fees Not Taxable as Royalty.

    Godaddy.com LLC Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32916 (HC-DELHI)

  3. Delhi High Court · 13 Dec 2023
    HC - Delhi High Court Rejects Revenue's Delayed Appeals, Criticizes Lack of Sufficient Explanation.

    Versatile Polytech Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

    (2023) TaxCorp(LJ) 32915 (HC-DELHI)

  4. ITAT Surat · 13 Dec 2023
    ITAT - Surat Tribunal Overturns Addition Based Solely on Form 26AS Discrepancies.

    SHEELABEN D. ITALIA VERSUS I.T.O., WARD-2 (3) (4) , SURAT

    (2023) TaxCorp(LJ) 32914 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109085&Category=ITAT&CategoryType=Zip

  5. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai ITAT Rules Sec.194LBC Inapplicable on Excess Interest Spread to Loan Originator.

    Vivriti Cibus 013 2017 Vs Income Tax Officer (TDS)-2(3)(3)

    (2023) TaxCorp(LJ) 32908 (ITAT-MUMBAI) · Section 194LBC

  6. Madras High Court · 12 Dec 2023
    HC - Madras High Court Upholds Order Releasing Attached Property, Deems Benami Act Amendments Prospective.

    Advance Infra Developers Pvt Ltd Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32907 (HC-MADRAS)

  7. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Revenue's Appeal Against Bombay HC's Judgment in Lehman Brothers Reassessment Case.

    Lehman Brothers Investments Pte.Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

    (2023) TaxCorp(LJ) 32906 (SC)

  8. Supreme Court · 12 Dec 2023
    SC - Supreme Court Dismisses Siva Industries' SLP Over 2139 Days' Delay in Appeal Filing.

    Siva Industries and Holdings Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32905 (SC)

  9. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad ITAT Upholds Revision Denying Weighted Deduction for Donations to Unapproved Institute.

    Joshi Technologies International Inc. Vs Commissioner of Income-tax (IT & TP)

    (2023) TaxCorp(LJ) 32904 (ITAT-AHMEDABAD)

  10. ITAT Kolkata · 12 Dec 2023
    ITAT - Kolkata Tribunal Allows Business Expenditure Claim for Compensation Paid Due to Contractual Non-fulfillment.

    FARSEEN RUBBER INDUSTRIES LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7 (1), KOLKATA

    (2023) TaxCorp(LJ) 32903 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109073&Category=ITAT&CategoryType=Zip

  11. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai Tribunal Clarifies Taxability of US Educational Institution's Receipts Under Indo-US DTAA.

    MASSACHUSETTS INSTITUTE OF TECHNOLOGY, C/O BSR & CO LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) , CIRCLE 3 (2) (1) , MUMBAI

    (2023) TaxCorp(LJ) 32902 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109074&Category=ITAT&CategoryType=Zip

  12. ITAT Mumbai · 12 Dec 2023
    ITAT - Mumbai Tribunal Upholds Revision Under Section 263 on Transfer Pricing Order for Lack of Inquiry.

    ZENZI PHARMACEUTICAL INDUSTRIES PVT. LTD. VERSUS CIT (TRANSFER PRICING) -4, MUMBAI

    (2023) TaxCorp(LJ) 32901 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109076&Category=ITAT&CategoryType=Zip

  13. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad Tribunal Rejects AO's Claim of Bogus Short-Term Capital Loss on Share Sales.

    VARUN NAGINBHAI PATEL VERSUS DCIT, CIRCLE 3 (3) , AHMEDABAD

    (2023) TaxCorp(LJ) 32900 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109093&Category=ITAT&CategoryType=Zip

  14. Delhi High Court · 12 Dec 2023
    HC - Delhi High Court Upholds Tribunal's Decision on Expunging AO's Remark on Loss Carry Forward.

    PR. COMMISSIONER OF INCOME TAX, DELHI-1 VERSUS M/S. BURDA DRUCK INDIA PVT. LTD.

    (2023) TaxCorp(LJ) 32899 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91400&Category=Judgment&CategoryType=Zip

  15. ITAT Bangalore · 11 Dec 2023
    ITAT - Bangalore ITAT Rejects Retrospective Application of Sec. 12AB(4) Amendments, Upholds Trusts' Registrations.

    Amala Jyothi Vidya Kendra Trust Vs PCIT

    (2023) TaxCorp(LJ) 32897 (ITAT-BANGALORE) · Section 12AB(4)

  16. ITAT Kolkata · 11 Dec 2023
    ITAT - Kolkata ITAT Upholds Disallowances on Reimbursement Claims, Validates One-to-One Expenditure Link Requirement.

    Dey’s Medical (U.P) Pvt. Ltd Vs Deputy Commissioner of Income-Tax

    (2023) TaxCorp(LJ) 32896 (ITAT-KOLKATA) · Section 40(a)(ia)

  17. Jharkhand High Court · 11 Dec 2023
    HC - Jharkhand HC Validates Post-Search Reassessment for AY 2013-14 Under New Tax Regime.

    Devika Construction and Developers Private Limited Vs Principal Chief Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32895 (HC-JHARKHAND) · Section 148

  18. Supreme Court · 11 Dec 2023
    SC - Supreme Court Clarifies Deduction Norms and Professional Expense Claims in Landmark Tax Ruling.

    COMMISSIONER OF INCOME TAX VERSUS M/S JINDAL STEEL & POWER LIMITED THROUGH ITS MANAGING DIRECTOR

    (2023) TaxCorp(LJ) 32894 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91378&Category=Judgment&CategoryType=Zip

  19. ITAT Mumbai · 11 Dec 2023
    ITAT - Mumbai Tribunal Overturns TP Adjustment on Director’s Remuneration, Sets Precedent for Aggregate Benchmarking.

    THE SUPREME INDUSTRIES LTD. VERSUS ACIT LTU, CIRCLE, MUMBAI

    (2023) TaxCorp(LJ) 32893 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109012&Category=ITAT&CategoryType=Zip

  20. ITAT Visakhapatnam · 11 Dec 2023
    ITAT - Visakhapatnam Tribunal Quashes Penalty Under Section 271D for Cash Transactions in Property Sale.

    RAYALA RAJESWARA RAO, GUNTUR. VERSUS INCOME TAX OFFICER, WARD-1 (1) , GUNTUR.

    (2023) TaxCorp(LJ) 32891 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=109015&Category=ITAT&CategoryType=Zip

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