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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·ITAT Delhi · 11 Dec 2024
    Delhi ITAT Dismisses Appeal by Former Director of Struck-Off Company, Citing Lack of Board Resolution and No Contingent Liability

    Boopendradas (Vikash) Sungker DCIT

    (2024) TaxCorp(LJ) 34513 (ITAT-DELHI)

  2. Direct Tax ·ITAT Ahmedabad · 11 Dec 2024
    Ahmedabad ITAT Quashes Revisionary Proceedings Under Section 263, Upholds Assessee's Claim of Prior Period Depreciation Due to Change in Accounting Policy

    Sabarmati Gas Ltd Vs The Ld.Pr.CIT

    (2024) TaxCorp(LJ) 34512 (ITAT-AHMEDABAD)

  3. Direct Tax ·ITAT Delhi · 14 Sep 2024
    Delhi ITAT Rules Distribution Revenue from TV Channels as Business Income, Not Royalty Under India-US DTAA

    Turner Broadcasting System Asia Pacific Inc Vs DCIT

    (2024) TaxCorp(LJ) 34511 (ITAT-DELHI)

  4. Direct Tax ·ITAT Chennai · 14 Sep 2024
    Chennai ITAT Upholds CIT(A) Order, Clarifies Deduction Under Section 36(1)(viia)(d) for Bad and Doubtful Debts

    Cholamandalam Investment & Finance Company Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34510 (ITAT-CHENNAI)

  5. Direct Tax ·Supreme Court · 13 Sep 2024
    Supreme Court Rejects Revenue's Appeal on Reopening of Assessments Due to Delay, Upholds High Court's Ruling

    Aim Fincon Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 34509 (SC)

  6. Direct Tax ·Supreme Court · 13 Sep 2024
    Reassessment Proceedings Invalidated: Supreme Court Upholds Delhi HC's Quashing of Revenue Notices

    TIA Enterprises Pvt. Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34508 (SC)

  7. Direct Tax ·Supreme Court · 13 Sep 2024
    Supreme Court Affirms HC's Stand on Non-Taxability of Software Licensing under Indian Law

    Gracemac Corporation Golf View Corporate Vs CIT

    (2024) TaxCorp(LJ) 34507 (SC)

  8. Direct Tax ·Foreign · 13 Sep 2024
    Total Kenya Limited vs. Commissioner of Direct Taxes - High Court Rules on Withholding Tax Obligations for Payments to Foreign Parent Company

    Total Kenya Limited Vs Foreign Court Kenya

    (2024) TaxCorp(LJ) 34506 (FOREIGN)

  9. Direct Tax ·ITAT Delhi · 13 Sep 2024
    Court Rules on Benami Transaction: DCIT’s Appeal Upheld Against Respondent's Insufficient Fund Claim

    Seasons Warehousing Pvt. Ltd. & Anr Vs DCIT

    (2024) TaxCorp(LJ) 34505 (ITAT-DELHI)

  10. Direct Tax ·Kerala High Court · 12 Sep 2024
    Kerala HC Affirms Eligibility for Section 80P(2) Benefits: Interest Income Constitutes Enhancement of Principal Activity Profits

    TS-673-HC-2024KER-Kerela_HC_Sahyadri_Cooperative

    (2024) TaxCorp(LJ) 34504 (HC-KERALA) · Section 80P(2)

  11. Direct Tax ·Delhi High Court · 12 Sep 2024
    Delhi HC Invalidates Reassessment for AY 2014-15: Legal Implications of Ashish Agarwal Judgment

    Satish Chand Jain Vs ACIT

    (2024) TaxCorp(LJ) 34503 (HC-DELHI)

  12. Direct Tax ·ITAT Mumbai · 12 Sep 2024
    Mumbai ITAT Upholds Exemption Claim of Sir Ratan Tata Trust, Rules Dividend Income Not Business Activity Under Tax Laws

    Sir Ratan Tata Trust Vs DCIT

    (2024) TaxCorp(LJ) 34502 (ITAT-MUMBAI) · Section 11

  13. Direct Tax ·Bombay High Court · 11 Sep 2024
    Bombay HC Constructs New Approach for Re-Assessment Cases Following Hexaware Technologies Decision

    JD Printers Pvt. Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34501 (HC-BOMBAY)

  14. Direct Tax ·Supreme Court · 11 Sep 2024
    Supreme Court Vindicates Assessee by Nullifying Revenue's Cost Imposition in Reassessment Proceedings Due to Misleading Claims

    S R Cold Storage Vs UNION OF INDIA & ORS.

    (2024) TaxCorp(LJ) 34500 (SC)

  15. Direct Tax ·ITAT Delhi · 11 Sep 2024
    Delhi High Court Voids Revenue’s Denial of Assessee’s Revised Return Submission for AY 2010-11; Orders Consideration of Updated Return and Refund Processing

    Hari Kishan Sharma Vs Govt of Nct of Delhi & Anr.

    (2024) TaxCorp(LJ) 34499 (ITAT-DELHI)

  16. Direct Tax ·ITAT Delhi · 11 Sep 2024
    Delhi ITAT Rules LLC as Tax Resident of the US, Affording Treaty Benefits under Indo-US DTAA

    General Motors Company USA Vs ACIT

    (2024) TaxCorp(LJ) 34498 (ITAT-DELHI)

  17. Direct Tax ·ITAT Mumbai · 10 Sep 2024
    Mumbai ITAT Dismisses Revenue's Appeal, Holds Reassessment Proceedings Without Jurisdiction

    Amcor Flexibles India Pvt. Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34497 (ITAT-MUMBAI)

  18. Direct Tax ·Delhi High Court · 10 Sep 2024
    Delhi High Court Rules Against Taxing Aircraft Leasing Receipts as Royalty Under Indian Tax Laws and India-Ireland DTAA

    The Milestone Aviation Asset Holding Group No. 25 Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34496 (HC-DELHI)

  19. Direct Tax ·Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices and Proceedings Under Sections 148A and 148, Upholding Taxpayer's Rights

    Genpact India Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34495 (HC-DELHI) · Section 148

  20. Direct Tax ·Delhi High Court · 09 Sep 2024
    Delhi High Court Quashes Reassessment Notices for AYs 2010-11 and 2011-12: Holds AO's Reliance on Valuation Officer's Report Insufficient for Reopening Assessment

    Divine Infracon Pvt Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34494 (HC-DELHI)

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