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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·Bombay High Court · 04 Nov 2024
    Legal Controversy Over TDS Demand Resolved: Bombay HC Dismisses Hindustan Unilever's Writ Petition of ₹963 Crores Relating to Trademark Acquisition

    Hindustan Unilever Ltd Vs The Deputy Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34533 (HC-BOMBAY) · Section 201

  2. Direct Tax ·Bombay High Court · 21 Sep 2024
    Bombay High Court Affirms Deduction Criteria Under Section 36 for Bad Debts in Favor of Industrial Development Bank

    Industrial Development Bank of India Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34532 (HC-BOMBAY) · Sections 36(1)(vii), 36(1)(viia)

  3. Direct Tax ·ITAT Delhi · 21 Sep 2024
    ITAT Overturns CIT(A) Decision, Mandates Full Consideration of Assessee’s Delay Explanation and Merits in Tax Deduction Case

    PVR INOX Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34531 (ITAT-DELHI)

  4. Direct Tax ·ITAT Bangalore · 21 Sep 2024
    Bangalore ITAT Voids Ex-Parte Order by CIT(A), Mandates Compliance with Adjudication Process

    Manohars Catering Vs Assistant Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34530 (ITAT-BANGALORE) · Section 250(6)

  5. Direct Tax ·ITAT Lucknow · 21 Sep 2024
    Lucknow ITAT Upholds Assessees Claim for Deduction under Section 80-IA Despite Late Filing of Revised Return

    Apco Infratech Pvt. Ltd Vs The Asstt.Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34529 (ITAT-LUCKNOW)

  6. Direct Tax ·Delhi High Court · 04 Nov 2024
    Delhi High Court Decides on the Validity of TOLA Authorisation in Omnipresent Credits Case Following Reassessment Procedures

    Abhinav Jindal HUF Vs ITO

    (2024) TaxCorp(LJ) 34528 (HC-DELHI) · Section 151

  7. Direct Tax ·Delhi High Court · 20 Sep 2024
    Delhi HC Rules Remittance of Interest for Loan Repayment Exempt from Withholding Tax under India-Germany DTAA

    Moser Baer India Ltd Vs ITO

    (2024) TaxCorp(LJ) 34527 (HC-DELHI) · Section 195

  8. Direct Tax ·Delhi High Court · 20 Sep 2024
    Delhi High Court Upholds Assessee's Right to Rectification of Form 3 Under the Vivad Se Vishwas Act

    Fresh Pet Private Limited Vs PCIT

    (2024) TaxCorp(LJ) 34526 (HC-DELHI)

  9. Direct Tax ·ITAT Delhi · 20 Sep 2024
    Delhi ITAT Upholds CIT(A) Ruling on Denial of Business Expenses Claim Under Section 37

    Pasupati Acrylon Limited Vs ACIT

    (2024) TaxCorp(LJ) 34525 (ITAT-DELHI)

  10. Direct Tax ·Delhi High Court · 19 Sep 2024
    Nokia Solutions Case: Delhi HC Full Bench Clarifies Profit Attribution for Permanent Establishments

    Hyatt International Southwest Asia Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34524 (HC-DELHI)

  11. Direct Tax ·Delhi High Court · 19 Sep 2024
    Bajaj Allianz Denied TDS Credit Quashed by Delhi High Court: Legal Precedent Set for Tax Credit Claims

    Munchener Ruckversicherungs Gesellshaft Aktiengesellschaft In Munchen Vs The CIT

    (2024) TaxCorp(LJ) 34523 (HC-DELHI)

  12. Direct Tax ·Supreme Court · 18 Sep 2024
    Supreme Court Upholds Kerala High Court Ruling on Taxability of Trustee Consideration

    Jose Thomas Etc Vs The PCIT

    (2024) TaxCorp(LJ) 34522 (SC)

  13. Direct Tax ·Supreme Court · 18 Sep 2024
    Supreme Court Upholds Delhi HC Ruling, Dismisses Revenue's SLP on Capitalisation of Interest in Construction Projects

    Triumph Realty Pvt. Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34521 (SC)

  14. Direct Tax ·Delhi High Court · 03 Dec 2024
    Legal Precedent Set: Delhi HC Rules Compounding Charges under 2014 Guidelines for Assessee

    Global Visa Services Pvt. Ltd. & Anr Vs PCIT

    (2024) TaxCorp(LJ) 34520 (HC-DELHI)

  15. Direct Tax ·Supreme Court · 17 Sep 2024
    Judicial Notice Issued by Supreme Court Against Allahabad HC Verdict on Authenticity of Company Investments

    PNC Infratech Ltd Vs PCIT

    (2024) TaxCorp(LJ) 34519 (SC)

  16. Direct Tax ·Supreme Court · 17 Sep 2024
    Supreme Court Issues Notice on Revenue's Appeal Against Karnataka HC Ruling Favoring Assessee in Secondment Taxation Dispute

    Abbey Business Services (India) P. Ltd Vs The CIT

    (2024) TaxCorp(LJ) 34518 (SC)

  17. Direct Tax ·ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Acknowledges Specific Grounds for Reassessment and Corrects Misinterpretation of Legal Obligations

    Indian Chronicle Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34517 (ITAT-AHMEDABAD)

  18. Direct Tax ·ITAT Delhi · 10 Dec 2024
    SAFEMA Tribunal Affirms Dismissal of DCIT Appeal, Upholds Fiduciary Exception Under Benami Act

    Jiten Pujari & Ors Vs DCIT

    (2024) TaxCorp(LJ) 34516 (ITAT-DELHI) · Section 2(9)(A)(ii)

  19. Direct Tax ·ITAT Kolkata · 16 Sep 2024
    MAT Provisions Enforced on Liquidating Assessee Without Section 115JB Exemption.

    Industrial Investment Bank of India Limited Vs PCIT

    (2024) TaxCorp(LJ) 34515 (ITAT-KOLKATA) · Section 115JB

  20. Direct Tax ·ITAT Chennai · 14 Sep 2024
    Chennai ITAT Dismisses Assessee’s Appeal, Upholds CIT(A)’s Rectification Order Under Section 154; Restricts Exemption Claim on Club's Interest Income from FDs

    Madras Gymkhana Club Vs The ITO

    (2024) TaxCorp(LJ) 34514 (ITAT-CHENNAI)

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