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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·Foreign · 02 Aug 2024
    Jersey Residents' Family Trusts Face UK Tax Consequences

    Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited Vs Foreign Court UK

    (2024) TaxCorp(LJ) 34393 (FOREIGN)

  2. Direct Tax ·Bombay High Court · 02 Aug 2024
    HC Bom: Information Derived Under Section 148 Not Sacrosanct, AO Must Verify

    Benaifer Vispi Patel Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34392 (HC-BOMBAY) · Sections 135A, 148

  3. Direct Tax ·ITAT Bangalore · 01 Aug 2024
    ITAT - Western Digital Technologies Wins Tax Battle: ITAT Quashes Rs. 3.66 Cr Addition

    Western Digital Technologies Inc. Vs The DCIT

    (2024) TaxCorp(LJ) 34391 (ITAT-BANGALORE)

  4. Direct Tax ·ITAT Ahmedabad · 01 Aug 2024
    ITAT - No Due Date for NPS Contributions: ITAT Ahmedabad Relaxes Payment Deadline

    Adani Petronet (Dahej) Port Pvt. Ltd Vs AO Circle-1(1)(1)

    (2024) TaxCorp(LJ) 34390 (ITAT-AHMEDABAD)

  5. Direct Tax ·ITAT Nagpur · 31 Jul 2024
    Search and Seizure: ITAT Nagpur Quashes Revenue's Appeals, Upholds CIT(A) Order

    Radha Madhav Developers Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34389 (ITAT-NAGPUR) · Sections 68, 69C

  6. Direct Tax ·Delhi High Court · 31 Jul 2024
    Tribunal's Plenary Powers Prevail: Delhi HC Quashes Assessment Orders for Denial of Additional Grounds

    Mitsubishi Corporation Vs ASSISTANT COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34388 (HC-DELHI)

  7. Direct Tax ·ITAT Delhi · 31 Jul 2024
    Cash Loan Repayment Penalty Quashed: ITAT Upholds Assessee's Plea

    Vishwanath Aggarwal Vs Addl. CIT

    (2024) TaxCorp(LJ) 34387 (ITAT-DELHI)

  8. Direct Tax ·Supreme Court · 30 Jul 2024
    Supreme Court Upholds Vodafone-Idea's Tax Exemption on Interconnect Charges

    Vodafone Idea Ltd Vs DEPUTY DIRECTOR OF INCOME TAX & ANR.

    (2024) TaxCorp(LJ) 34386 (SC)

  9. Direct Tax ·ITAT Delhi · 30 Jul 2024
    No Dependent Agent PE in India for ITOCHU Corporation, Rules ITAT

    ITOCHU Corporation Vs ACIT

    (2024) TaxCorp(LJ) 34385 (ITAT-DELHI)

  10. Direct Tax ·Calcutta High Court · 30 Jul 2024
    Calcutta HC Upholds Prosecution Against Assessee for Wilful Concealment of Income and Falsification of Accounts

    Bachhraj Bamalwa Vs Assistant Director of Income Tax (Investigation)

    (2024) TaxCorp(LJ) 34384 (HC-CALCUTTA)

  11. Direct Tax ·ITAT Delhi · 30 Jul 2024
    Mauritius Residency Triumphs: ITAT Upholds Exemption for Tiger Global Eight Holdings

    Tiger Global Eight Holdings Vs DCIT

    (2024) TaxCorp(LJ) 34383 (ITAT-DELHI)

  12. Direct Tax ·ITAT Chennai · 29 Jul 2024
    US-Based Automotive Company Wins Tax Battle: Chennai ITAT Rules Out Fee for Included Services

    Visteon Corporation Vs The DCIT

    (2024) TaxCorp(LJ) 34382 (ITAT-CHENNAI)

  13. Direct Tax ·Madras High Court · 29 Jul 2024
    Constitutional Safeguards in Search and Seizure: Madras HC Remands Case to Single Judge Bench

    SNJ Breweries Pvt. Ltd Vs The Principal Director of Income Tax

    (2024) TaxCorp(LJ) 34381 (HC-MADRAS)

  14. Direct Tax ·Delhi High Court · 29 Jul 2024
    Charitable Trust's Educational Activities Held Eligible for Exemption under Section 11

    NIIT Foundation Vs COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 34380 (HC-DELHI) · Section 11

  15. Direct Tax ·ITAT Delhi · 27 Jul 2024
    US-India Tax Treaty: ITAT Delhi Rules Out FIS Classification for IT Enabled Services

    Invesco Holding Company (US) Inc. Vs ACIT

    (2024) TaxCorp(LJ) 34379 (ITAT-DELHI)

  16. Direct Tax ·ITAT Ahmedabad · 27 Jul 2024
    ESOP Discount Allowed as Deduction under Section 37(1): Ahmedabad ITAT Follows Karnataka HC Ruling

    Axis Bank Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34378 (ITAT-AHMEDABAD) · Section 37(1)

  17. Direct Tax ·Bombay High Court · 27 Jul 2024
    Faceless Reassessment Fiasco: Bombay HC Quashes Notice for Non-Compliance with Section 151A

    Paras Mahendra Shah Vs Union of India

    (2024) TaxCorp(LJ) 34377 (HC-BOMBAY) · Section 151A

  18. Direct Tax ·Madras High Court · 27 Jul 2024
    Foreign Tax Credit: Madras High Court Quashes Rectification Order, Remands Matter for Reconsideration

    Thejo Engineering Limited Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 34376 (HC-MADRAS)

  19. Direct Tax ·ITAT Mumbai · 26 Jul 2024
    Mumbai ITAT Refines Tax Treatment of Written-Off Creditors, Strikes Down Bogus Purchase Allegations

    Parvez Ahmed Khalkullah Choudhary Vs ITO

    (2024) TaxCorp(LJ) 34375 (ITAT-MUMBAI) · Sections 41(1), 68

  20. Direct Tax ·ITAT Delhi · 26 Jul 2024
    Foreign Company's Tax Compliance Upheld: ITAT Dismisses Revenue's Appeal

    Toshiba Corporation Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34374 (ITAT-DELHI) · Section 201

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