All landmark rulings

1. Direct Tax ·ITAT Chennai · 20 Jul 2024
   Microfinance Activity Not Charitable, Says Chennai ITAT

   Innovative Microfinance Vs The Deputy Commissioner of Income Tax

   (2024) TaxCorp(LJ) 34352 (ITAT-CHENNAI)

2. Direct Tax ·ITAT Indore · 20 Jul 2024
   Indore Tribunal Overturns Revenue's Denial of Section 11 Exemption Due to Auditor’s Error.

   MAHARANA PRATAP SOCIAL RESEARCH AND EDUCATION SOCIETY VERSUS C.P.C., BENGALURU

   (2024) TaxCorp(LJ) 34351 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=113108&Category=ITAT&CategoryType=Zip

3. Direct Tax ·Bombay High Court · 20 Jul 2024
   Bombay High Court Rules on TDS Obligations in Distribution Agreements.

   M/S. BHARTI AIRTEL LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 1 (1) , MUMBAI

   (2024) TaxCorp(LJ) 34349 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=92959&Category=Judgment&CategoryType=Zip

4. Direct Tax ·ITAT Raipur · 19 Jul 2024
   Search Warrant Saga: ITAT President Quashes Assessment Order for Lack of Jurisdiction

   Ashish Singhania Vs The Assistant Commissioner of Income Tax

   (2024) TaxCorp(LJ) 34345 (ITAT-RAIPUR)

5. Direct Tax ·Foreign · 19 Jul 2024
   Irish Investment Company Wins Refund of Withholding Tax on Post-Administration Interest

   Burlington Loan Management DAC Vs Foreign Court UK

   (2024) TaxCorp(LJ) 34344 (FOREIGN)

6. Direct Tax ·Calcutta High Court · 19 Jul 2024
   Revenue's Failure to Provide Notice Renders Assessment Order Unenforceable

   Vishal Jhajharia Vs The Assessment Unit, Income Tax Department Faceless A ssessment Centre & Ors.

   (2024) TaxCorp(LJ) 34343 (HC-CALCUTTA)

7. Direct Tax ·ITAT Delhi · 18 Jul 2024
   Delhi ITAT Affirms Mauritius DTAA Benefit, Cites Azadi Bachao, Commercial Rationale, and India's Investment/Business Model

   India Property (Mauritius) Company Vs ACIT

   (2024) TaxCorp(LJ) 34336 (ITAT-DELHI)

8. Direct Tax ·ITAT Ahmedabad · 18 Jul 2024
   Ahmedabad ITAT Allows Non-Compete Fees Paid to Retiring LLP Partner as Revenue Expenditure

   Samkeet Arya Homes LLP Vs The Income Tax Officer

   (2024) TaxCorp(LJ) 34335 (ITAT-AHMEDABAD)

9. Direct Tax ·ITAT Ahmedabad · 18 Jul 2024
   Ahmedabad ITAT Holds Supreme Court's Checkmate Judgment Applicable to All Proceedings, Including Return Processing Under Section 143(1)

   Checkmate Services P. Ltd Vs ADIT, CPC

   (2024) TaxCorp(LJ) 34334 (ITAT-AHMEDABAD)

10. Direct Tax ·ITAT Chennai · 17 Jul 2024
    Chennai ITAT Directs Revenue to Modify Demand Notice as per NCLT Order, Applying Section 156A

    Aircel Limited Vs The Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34327 (ITAT-CHENNAI) · Section 156A

11. Direct Tax ·ITAT Cochin · 17 Jul 2024
    Cochin ITAT Dismisses Appeal, Refuses to Condone 740 Days' Delay Without Proper Explanation

    Paravur Service Co-operative Bank Ltd Vs ITO

    (2024) TaxCorp(LJ) 34326 (ITAT-COCHIN)

12. Direct Tax ·ITAT Surat · 16 Jul 2024
    Surat ITAT Upholds Reassessment Jurisdiction, Finds Prima Facie Reason for Income Escapement

    Center Point Gems Pvt. Ltd Vs Dy. Commissioner of Income-tax

    (2024) TaxCorp(LJ) 34319 (ITAT-SURAT)

13. Direct Tax ·ITAT Bangalore · 16 Jul 2024
    Bangalore ITAT Holds Section 11 Exemption Valid if Audit Report Filed Before Intimation, Distinguishes Wipro Case

    Arham Mitra Mandal Vs ITO

    (2024) TaxCorp(LJ) 34318 (ITAT-BANGALORE) · Section 11

14. Direct Tax ·Supreme Court · 16 Jul 2024
    Supreme Court Upholds Bombay HC's Ruling Allowing Depreciation Claim on Revalued Assets

    Dharmanandan Diamonds Pvt. Ltd Vs Pr. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34317 (SC)

15. Direct Tax ·ITAT Mumbai · 16 Jul 2024
    Mumbai ITAT Rules on Disallowances for Non-Deduction of TDS on Various Payments in Deutsche Equities Case

    Deutsche Equities India Private Limited Vs The Additional Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34316 (ITAT-MUMBAI) · Sections 40(a)(i), 40(a)(ia)

16. Direct Tax ·Supreme Court · 15 Jul 2024
    Supreme Court Dismisses Revenue's SLP in Red Hat India Case, Calls Interpretation of Section 201 'Debatable'

    Red Hat India Pvt. Ltd Vs The Commissioner of Income Tax (It) 4

    (2024) TaxCorp(LJ) 34309 (SC) · Section 201

17. Direct Tax ·Supreme Court · 15 Jul 2024
    Supreme Court Upholds HC Order Granting Refund of Arrears of Disability Pension with Interest

    Jaswinder Pal Singh Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34308 (SC)

18. Direct Tax ·ITAT Kolkata · 15 Jul 2024
    Kolkata ITAT Quashes Addition of Capital Gains, Holds Rejection of Registered Valuer's Report Illegal

    Manick Chandra Paul Vs DCIT

    (2024) TaxCorp(LJ) 34307 (ITAT-KOLKATA)

19. Direct Tax ·ITAT Delhi · 15 Jul 2024
    Delhi ITAT Allows Revised Foreign Tax Credit Claim in Modified Return, Emphasizes Substantial Justice Over Procedural Errors

    Ericsson India Global Services Pvt. Ltd Vs Addl. CIT

    (2024) TaxCorp(LJ) 34306 (ITAT-DELHI) · Section 92CD(1)

20. Direct Tax ·Calcutta High Court · 13 Jul 2024
    Calcutta HC Follows Supreme Court's Engineering Analysis Ruling, Dismisses Revenue Appeal Against Idea Cellular

    Idea Cellular Limited Vs CIT (TDS)

    (2024) TaxCorp(LJ) 34299 (HC-CALCUTTA) · Section 9(1)(vi)

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