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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Rules Payment for Illegal Mining Violation as Penal, Not Eligible for Deduction under Section 37(1)

    H.R. Gaviappa and Co. Vs ITO

    (2024) TaxCorp(LJ) 34298 (ITAT-BANGALORE) · Section 37(1)

  2. Direct Tax ·ITAT Delhi · 13 Jul 2024
    Delhi ITAT Allows Section 11 Exemption Despite Pending Rectification, Registration Obtained During Pendency

    Care Foundation Village Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34297 (ITAT-DELHI) · Sections 11, 12AA

  3. Direct Tax ·ITAT Bangalore · 13 Jul 2024
    Bangalore ITAT Condones 1999-Day Delay in Filing Appeal Due to Representative's Negligence Without Assessee's Knowledge

    JCR Drillsol Pvt Ltd Vs The ITO

    (2024) TaxCorp(LJ) 34296 (ITAT-BANGALORE)

  4. Direct Tax ·Supreme Court · 13 Jul 2024
    Supreme Court Upholds Software Development Expenditure for Abandoned Project as Revenue in Nature

    Adadyn Technologies Pvt. Ltd Vs The Pr. Commissioner of Income Tax Cit(A) & Anr.

    (2024) TaxCorp(LJ) 34295 (SC)

  5. Direct Tax ·Delhi High Court · 12 Jul 2024
    NOIDA Wins Tax Exemption Battle: HC Quashes CBDT Order

    New Okhla Industrial Development Authority Vs UNION OF INDIA & ORS

    (2024) TaxCorp(LJ) 34288 (HC-DELHI)

  6. Direct Tax ·ITAT Bangalore · 12 Jul 2024
    ITAT Bangalore Quashes Addition of Rs. 12.51 Lacs, Holds Estimation of Agricultural Expenses Unjustified

    A.S. Srinath (HUF) Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34287 (ITAT-BANGALORE)

  7. Direct Tax ·ITAT Ahmedabad · 12 Jul 2024
    ITAT Ahmedabad Rejects Assessee's Plea to Reopen Case, Upholds Original Order

    Neetaben Snehalkumar Patel Vs ITO

    (2024) TaxCorp(LJ) 34286 (ITAT-AHMEDABAD) · Section 254(2A)

  8. Direct Tax ·Supreme Court · 11 Jul 2024
    Supreme Court Slams IT Department's Litigation Approach, Dismisses SLP Due to Gross Delay

    SPML Infra Limited Vs Principal Commissioner of Income Tax-1

    (2024) TaxCorp(LJ) 34285 (SC)

  9. Direct Tax ·ITAT Mumbai · 11 Jul 2024
    Mumbai ITAT Deletes Additions on Sales Promotion Expenses and Share Premium, Holds AS-7 Not Applicable to Developers

    PRL Developers Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 34284 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Pune · 11 Jul 2024
    Pune ITAT Quashes Revision Order, Holds Assessment Order Not Erroneous for Invoking Section 263

    Kaluram Ramlal Gehlot Vs PCIT

    (2024) TaxCorp(LJ) 34283 (ITAT-PUNE) · Section 263

  11. Direct Tax ·Supreme Court · 10 Jul 2024
    Supreme Court Dismisses Revenue's SLP, Affirms Discount Reimbursement to Distributor Not Being Commission

    Acer India Pvt. Ltd. Vs The Commissioner of Income Tax TDS & Anr.

    (2024) TaxCorp(LJ) 34276 (SC)

  12. Direct Tax ·Supreme Court · 09 Jul 2024
    Supreme Court Dismisses Revenue's SLP Against Infosys, Reprimands Department for Excessive Delay

    Infosys Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34269 (SC)

  13. Direct Tax ·Supreme Court · 09 Jul 2024
    Supreme Court Rules Liquor Vendors not 'Buyers' under Section 206C, Quashes Revenue's Demand

    Mysore Sales International Ltd. & Ors Vs The Excise Commissioner Karnataka & Anr.

    (2024) TaxCorp(LJ) 34268 (SC) · Section 206C

  14. Direct Tax ·Supreme Court · 09 Jul 2024
    Supreme Court Rejects Revenue's SLP Against Nokia Solutions and Networks, Citing Excessive Delay and Inadequate Justification

    Nokia Solutions And Networks OY Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34267 (SC)

  15. Direct Tax ·AP High Court · 08 Jul 2024
    Telangana HC: Expenditure for Overseeing Holding Company's Projects Not Subsidiary's Business Loss

    Pipelic Energy Software India Pvt Ltd Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34260 (HC-AP)

  16. Direct Tax ·ITAT Chandigarh · 06 Jul 2024
    ITAT Chandigarh quashes penalty under Section 271AAA on surrendered income, holds AO's failure to record satisfaction of undisclosed income found during search invalidates levy

    Ajay Kumar Sood Engineers And Contractors Vs The DCIT

    (2024) TaxCorp(LJ) 34253 (ITAT-CHANDIGARH) · Section 271AA

  17. Direct Tax ·ITAT Chennai · 06 Jul 2024
    Fees to non-residents not taxable in India sans fixed base/PE; Chennai ITAT nixes Sec. 40(a)(i) disallowance for non-deduction of TDS

    Rane Engine Valve Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34252 (ITAT-CHENNAI) · Section 40(a)(i)

  18. Direct Tax ·ITAT Delhi · 06 Jul 2024
    Design & engineering services linked to offshore plant sale not FTS: Delhi ITAT relief to Austrian Co.

    Andritz AG Vs DDIT (InternationalTaxation)

    (2024) TaxCorp(LJ) 34251 (ITAT-DELHI)

  19. Direct Tax ·ITAT Hyderabad · 06 Jul 2024
    ITAT Hyderabad : CIT(E) can't cancel trust registration sans proof of specific violation u/s 12AB(4) Explanation

    Myadam Krishan Rao Charitable Trust Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34250 (ITAT-HYDERABAD) · Section 12AB(4)

  20. Direct Tax ·Delhi High Court · 05 Jul 2024
    No New Material, No Reopening: Delhi HC Quashes Reassessment Notice

    Aarti Fabricott Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34243 (HC-DELHI)

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