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Landmark Rulings

Direct Tax landmark rulings

15,812 rulings

  1. ITAT Delhi · 07 Oct 2023
    ITAT - Delhi Tribunal Grants Relief to Assessee from Penalty u/s 270A, Cites Lack of Mala Fide Intent and Voluntary Withdrawal of Excess Deduction Claim.

    M/S. JAYPEE CEMENT CORPORATION LTD VERSUS ACIT, CIRCLE-5 (1) (1) , NOIDA

    (2023) TaxCorp(LJ) 32476 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107514&Category=ITAT&CategoryType=Zip

  2. ITAT Ahmedabad · 07 Oct 2023
    ITAT - Ahmedabad Tribunal Ruling on Unaccounted Cash Seizure and Retraction of Disclosure.

    M/S. NEW INDIA ANGADIA SERVICE VERSUS DY. CIT, CIRCLE-1 (3) , GUJARAT

    (2023) TaxCorp(LJ) 32475 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107515&Category=ITAT&CategoryType=Zip

  3. Gujarat High Court · 07 Oct 2023
    HC - Gujarat High Court Quashes Reassessment under Section 147, Citing Complete Disclosure by Assessee and Lack of Fresh Tangible Material.

    SHEFALI CHINTAN PARIKH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 (2) (1)

    (2023) TaxCorp(LJ) 32473 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90714&Category=Judgment&CategoryType=Zip

  4. AP High Court · 07 Oct 2023
    HC - Telangana HC Upholds TDS Proceedings on Non-Residents; Contradicts Delhi HC on 'Reasonable Period' Concept.

    Dr. Reddys Laboratories Limited Vs The Deputy Commissioner of Income Tax I

    (2023) TaxCorp(LJ) 32471 (HC-AP) · Section 201

  5. ITAT Pune · 06 Oct 2023
    ITAT - Pune ITAT Upholds Additions, Citing 'Fraud Doctrine'; Challenges Jurisdictional HC's Perspective.

    Splice Biotech Pvt. Ltd Vs ITO

    (2023) TaxCorp(LJ) 32470 (ITAT-PUNE)

  6. ITAT Bangalore · 06 Oct 2023
    ITAT - No Right to Receive" Means No Taxation on Fixed Deposits with CBI Prohibitory Orders.

    Bellary Iron-Ores Pvt Ltd Vs ITO

    (2023) TaxCorp(LJ) 32469 (ITAT-BANGALORE)

  7. ITAT Kolkata · 06 Oct 2023
    ITAT - Kolkata Tribunal Verdict on Reopening of Assessment and Liabilities Written Back.

    GERMINDA PVT. LTD. VERSUS INCOME TAX OFFICER, WARD-7 (1) , KOLKATA

    (2023) TaxCorp(LJ) 32468 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107488&Category=ITAT&CategoryType=Zip

  8. ITAT Pune · 06 Oct 2023
    ITAT - Pune Tribunal Verdict on Allowability of Expenditure on Service Tax Liability u/s 43B.

    INTOX PRIVATE LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, WARD-1 (1) , PUNE

    (2023) TaxCorp(LJ) 32467 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=107490&Category=ITAT&CategoryType=Zip

  9. Bombay High Court · 06 Oct 2023
    HC - Bombay High Court Disallows Reopening of Assessment on Merely a Change of Opinion.

    KNIGHT RIDERS SPORTS PVT. LTD. VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 4 (2) MUMBAI, CHIEF COMMISSIONER OF INCOME-TAX (CENTRAL) – 2 MUMBAI, THE UNION OF INDIA

    (2023) TaxCorp(LJ) 32464 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90703&Category=Judgment&CategoryType=Zip

  10. Bombay High Court · 06 Oct 2023
    HC - Bombay High Court Rules in Favour of Set-off of Unabsorbed Depreciation Against Short Term Capital Gains.

    BOND SAFETY BELTS (DISSOLVED) THROUGH ITS ERSTWHILE PARTNERS MICHAEL PEREIRA AND JENNIFER FERNANDES VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2) , MUMBAI

    (2023) TaxCorp(LJ) 32463 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=90704&Category=Judgment&CategoryType=Zip

  11. Allahabad High Court · 05 Oct 2023
    HC - Allahabad HC Reinforces Scope of Section 148A(d): Reassessment Defenses to Be Raised at Later Stages.

    Smart Vishwas Society Vs Assistant Commissioner Of Income Tax And 2 Others

    (2023) TaxCorp(LJ) 32462 (HC-ALLAHABAD) · Section 148A(d)

  12. ITAT Mumbai · 05 Oct 2023
    ITAT - Mumbai ITAT Stresses Need for Evidence in Reimbursement Claims; Reiterates Taxability as FTS Without Proof.

    Kraft Foods Group Brands LLC Vs ACIT

    (2023) TaxCorp(LJ) 32461 (ITAT-MUMBAI)

  13. Calcutta High Court · 04 Oct 2023
    HC - Calcutta HC Backs Amendment to Sec.10AA(1) by FA 2007; Assessee's Appeal for 'Legitimate Expectation' Turned Down

    IFGL Refractories Ltd. & Anr Vs Union of India & Ors.

    (2023) TaxCorp(LJ) 32460 (HC-CALCUTTA) · Section 10AA(1)

  14. Bombay High Court · 04 Oct 2023
    HC - Bombay HC Quashes Knight Riders Sports' Reassessment over Previously Considered TDS Issue.

    Knight Riders Sports Private Limited Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32458 (HC-BOMBAY)

  15. ITAT Delhi · 05 Oct 2023
    ITAT - Delhi ITAT Dismisses Reassessment Due to Faulty Notification, Emphasizes Legal Accuracy.

    AKASH JAIN LEGAL HEIR SMT. RAJ RANI CHIMPIWARA, DEOBAND. VERSUS INCOME-TAX OFFICER, WARD-3 (3) (4) , DEOBAND.

    (2023) TaxCorp(LJ) 32457 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107476&Category=ITAT&CategoryType=Zip

  16. ITAT Mumbai · 05 Oct 2023
    ITAT - Mumbai Tribunal Upholds Assessee's Right to Raise Additional Claims During Appellate Proceedings.

    AJANTA PHARMA LTD. VERSUS DCIT, CC-7 (2) , MUMBAI

    (2023) TaxCorp(LJ) 32456 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107478&Category=ITAT&CategoryType=Zip

  17. ITAT Bangalore · 05 Oct 2023
    ITAT - Bangalore ITAT's Verdict on Various Tax-Related Issues for a Company.

    UNITED BREWRIES LTD., BANGALORE VERSUS JCIT SPECIAL RANGE-7, BANGALORE

    (2023) TaxCorp(LJ) 32455 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=107479&Category=ITAT&CategoryType=Zip

  18. ITAT Hyderabad · 05 Oct 2023
    ITAT - Hyderabad Tribunal Validates Condonation of Delay and Grants Foreign Tax Credit.

    ASHISH AGRAWAL, PUNE VERSUS INCOME TAX OFFICER, WARD-12 (1) , HYDERABAD

    (2023) TaxCorp(LJ) 32453 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107483&Category=ITAT&CategoryType=Zip

  19. AP High Court · 03 Oct 2023
    HC - Telangana HC Halts Tax Evasion Prosecution: Stresses on Proper Authorization & Due Process.

    Tirumala Tirupati Constructions India Pvt Ltd Vs Deputy Director of Income Tax

    (2023) TaxCorp(LJ) 32451 (HC-AP)

  20. ITAT Chennai · 30 Sep 2023
    ITAT - Chennai ITAT Nullifies Revision Over Taxability of Non-compete Fee, Deems Sec.28(va) Irrelevant.

    Sindya Securities & Investments Pvt. Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32450 (ITAT-CHENNAI) · Section 28(va)

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