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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·Bombay High Court · 13 Nov 2024
    Bombay High Court Ruling: Assessee Required to Pursue Appellate Remedies Before Further Court Actions

    Dennischarles John Das Vs Income tax Officer

    (2024) TaxCorp(LJ) 34593 (HC-BOMBAY)

  2. Direct Tax ·Bombay High Court · 13 Nov 2024
    Bombay HC Overrules ITAT's 10% Ad-Hoc Disallowance on Bogus Purchases, Upholding Principles of Evidence in Assessments

    Ashok Kumar Rungta Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34592 (HC-BOMBAY)

  3. Direct Tax ·Delhi High Court · 26 Nov 2024
    Delhi High Court Overturns Reassessment Notices, Emphasizing Limitation Periods Under Old Regime

    Felix Generics Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34591 (HC-DELHI) · Section 149(1)(b)

  4. Direct Tax ·ITAT Bangalore · 27 Nov 2024
    Bangalore ITAT Overturns CIT(A) Ruling: Appeal Dismissal Based on Advance Tax Misinterpretation Found Erroneous

    Maroofali I Shaikh Vs ITO

    (2024) TaxCorp(LJ) 34590 (ITAT-BANGALORE) · Section 249(4)(b)

  5. Direct Tax ·ITAT Delhi · 08 Nov 2024
    Delhi ITAT Reiterates Non-Applicability of TDS under Section 194-I in Revenue Sharing Arrangements between VLCC and Franchisees

    VLCC Health Care Ltd Vs Addl.CIT

    (2024) TaxCorp(LJ) 34589 (ITAT-DELHI) · Section 194-I

  6. Direct Tax ·Delhi High Court · 14 Oct 2024
    CBDT's Authority Upheld: ACIT/DCIT (Intl Tax) Empowered to Issue Sec. 143(2) Notices

    Ambience Towers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34588 (HC-DELHI) · Section 143(2)

  7. Direct Tax ·ITAT Hyderabad · 14 Oct 2024
    Legal Decision on Claims for Deductions Following a Search Operation: ITAT Hyderabad Ruling

    SEW Infrastructure Limited Vs DCIT

    (2024) TaxCorp(LJ) 34587 (ITAT-HYDERABAD)

  8. Direct Tax ·ITAT Ahmedabad · 14 Oct 2024
    ITAT Bars Rs. 2 Cr Addition to Tourism Corporation of Gujarat, Upholds Income Recognition Policy

    Tourism Corporation of Gujarat Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34586 (ITAT-AHMEDABAD)

  9. Direct Tax ·ITAT Delhi · 27 Nov 2024
    Delhi ITAT Rules That Transactions With Wholly Owned Subsidiary Do Not Constitute Loan: Revenue’s Appeal Dismissed

    Uniparts India Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34585 (ITAT-DELHI) · Section 2(22)(e)

  10. Direct Tax ·ITAT Mumbai · 12 Oct 2024
    Mumbai ITAT Rules Amalgamation Capital Reserve as Non-Taxable Capital Receipt

    Samagra Wealthmax private Limited Vs DY. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34584 (ITAT-MUMBAI)

  11. Direct Tax ·ITAT Ahmedabad · 12 Oct 2024
    Ahmedabad ITAT Voids CIT(A) Order for Erroneous Non-Adjudication on Merits Related to Advance Tax Payment Condition Under Section 249(4)(b)

    Kantilal Laxmichand Jain Vs ITO

    (2024) TaxCorp(LJ) 34583 (ITAT-AHMEDABAD) · Section 249(4)(b)

  12. Direct Tax ·ITAT Chennai · 28 Nov 2024
    Chennai ITAT Overturns PCIT’s Revisionary Order Under Section 263 for Lack of Evidence of Income Misreporting

    Anitha Texcot (India) Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34582 (ITAT-CHENNAI) · Section 270A

  13. Direct Tax ·ITAT Delhi · 11 Nov 2024
    Income from Technical Services Rendered by Foreign Company Exempt from Tax in India: Delhi ITAT Ruling

    Transkor Global Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34581 (ITAT-DELHI)

  14. Direct Tax ·ITAT Delhi · 11 Nov 2024
    Delhi ITAT Overturns Revenue's Rs. 99.99 Lakh Addition on Unexplained Share Premium, Upholding Investor's Capital Sources

    ACE Cabs Limited Vs ACIT

    (2024) TaxCorp(LJ) 34580 (ITAT-DELHI)

  15. Direct Tax ·Delhi High Court · 11 Nov 2024
    Delhi HC Orders Recalculation of Refund Interest for AY 2017-18: Emphasizes Timely Compensation for Delayed Refunds

    Nokia Solutions and Networks India Pvt Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34579 (HC-DELHI) · Section 244A

  16. Direct Tax ·Foreign · 11 Oct 2024
    Austrian Tax Resident Seeks Clarity on Withholding Tax on International Airline Income

    Anonymous Vs Foreign Court AUSTRIA

    (2024) TaxCorp(LJ) 34578 (FOREIGN)

  17. Direct Tax ·ITAT Delhi · 28 Nov 2024
    Bandwidth Charges Not Royalty: ITAT Ruling in Bharti Airtel Case

    Bharti Airtel Limited Vs ACIT

    (2024) TaxCorp(LJ) 34577 (ITAT-DELHI)

  18. Direct Tax ·ITAT Mumbai · 28 Nov 2024
    Mumbai ITAT Declares Late Filing Fees Under Section 234E Non-Applicable to Prior Assessment Years, Upholding Prospective Nature of Legislation

    Balaji Graphics Art Pvt Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34576 (ITAT-MUMBAI) · Sections 200A, 234E

  19. Direct Tax ·Gujarat High Court · 09 Dec 2024
    Gujarat HC Rules on Competency of JAO in Notice Issuance Under Section 148 After Search Operations

    Talati And Talati LLP Vs Office of Assistant Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 34575 (HC-GUJARAT) · Section 148

  20. Direct Tax ·ITAT Hyderabad · 29 Nov 2024
    Hyderabad ITAT Upholds Assessee's Claim for Foreign Tax Credit Despite Delayed Filing of Form 67

    Ramesh Babu Jasti Gandipet Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34574 (ITAT-HYDERABAD)

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