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Landmark Rulings

All landmark rulings

21,334 rulings

  1. Direct Tax ·Foreign · 05 Jul 2024
    Colombia's DTAA Twist: Royalties Redefined for Technical Services

    Omar Sebastian Cabrera Cabrera (Case 16) Vs Foreign Court Colombia

    (2024) TaxCorp(LJ) 34242 (FOREIGN)

  2. Direct Tax ·Delhi High Court · 05 Jul 2024
    Settlement Commission's Power to Make Additions Upheld: Delhi HC

    Harsh Dhanuka HUF Vs Principal Commissioner of Income- Tax & Ors.

    (2024) TaxCorp(LJ) 34241 (HC-DELHI)

  3. Direct Tax ·Delhi High Court · 05 Jul 2024
    Delhi HC Clarifies Taxation of Fees for Technical Services in BCCI-IMG Case

    International Management Group (UK) Ltd. Vs Commissioner of Income Tax-2

    (2024) TaxCorp(LJ) 34240 (HC-DELHI)

  4. Direct Tax ·ITAT Ranchi · 04 Jul 2024
    Ranchi ITAT Extends Stay Beyond 365 Days: Delay Not Attributable to Assessee

    Tata Cummins Private Limited Vs DCIT

    (2024) TaxCorp(LJ) 34233 (ITAT-RANCHI)

  5. Direct Tax ·Madras High Court · 04 Jul 2024
    Madras High Court Remands Section 69A Addition Matter; Upholds Section 56(2) Addition Despite Mention of Different Provision in SCN

    R.Chitra Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34232 (HC-MADRAS) · Section 69A

  6. Direct Tax ·ITAT Delhi · 04 Jul 2024
    Non-Resident Company Wins Tax Battle: ITAT Slams Revenue for Procedural Lapses

    Fortum SAR B.V. Vs Assistant Director of Income Tax

    (2024) TaxCorp(LJ) 34231 (ITAT-DELHI) · Section 143(1)

  7. Direct Tax ·ITAT Delhi · 04 Jul 2024
    Delhi ITAT Rules: Fees for Live Transmission and Sponsorship Rights Not Taxable as Royalty

    Cricket Australia Vs ACIT

    (2024) TaxCorp(LJ) 34230 (ITAT-DELHI)

  8. Direct Tax ·ITAT Delhi · 03 Jul 2024
    Cash Expenses Diary Lands Assessee in Trouble: ITAT Upholds Addition

    Kailash Gahlot Vs DCIT

    (2024) TaxCorp(LJ) 34223 (ITAT-DELHI)

  9. Direct Tax ·ITAT Bangalore · 03 Jul 2024
    Bangalore ITAT Denies Deduction for Expenses Related to Discontinued Business, Upholds DTAA Benefits for Non-Resident

    Shanmugam Ravi Vs DCIT

    (2024) TaxCorp(LJ) 34222 (ITAT-BANGALORE)

  10. Direct Tax ·ITAT Delhi · 03 Jul 2024
    Delhi ITAT Upholds Revisional Order: Interest on Enhanced Compensation for Compulsory Land Acquisition Taxable as 'Income from Other Sources'

    Veena Shah Vs Pr. CIT

    (2024) TaxCorp(LJ) 34221 (ITAT-DELHI)

  11. Direct Tax ·Gujarat High Court · 02 Jul 2024
    Gujarat HC Upholds Section 54 Deduction for Cash Property Transactions Disclosed to Settlement Commission

    Ashwinbhai Babubhai Dudhat Vs THE INTERIM BOARD FOR SETTLEMENT (IBS) -1 & ANR.

    (2024) TaxCorp(LJ) 34214 (HC-GUJARAT) · Section 54

  12. Direct Tax ·Gujarat High Court · 02 Jul 2024
    Gujarat HC Upholds Validity of 245C Applications Filed Before Amendment, Quashes Interim Board's Order

    Vetrivel Infrastructure Vs Deputy Commissioner of Income tax

    (2024) TaxCorp(LJ) 34213 (HC-GUJARAT) · Section 245C

  13. Direct Tax ·ITAT Delhi · 02 Jul 2024
    Delhi ITAT Rules: Quantum Additions Cannot Be Challenged in Appellate Proceedings Against Revision/Rectification Orders

    Security Printing and Minting Corporation of India limited Vs ACIT

    (2024) TaxCorp(LJ) 34212 (ITAT-DELHI)

  14. Direct Tax ·Foreign · 02 Jul 2024
    Australian Court Rules on Taxation of Payments for Concentrates: No Royalty Component Found

    PepsiCo, Inc Vs Foreign Court Australia

    (2024) TaxCorp(LJ) 34211 (FOREIGN)

  15. Direct Tax ·ITAT Bangalore · 01 Jul 2024
    Bangalore ITAT Allows Appeal: Deletes Addition Within 10% Tolerance Limit of Section 50C, Holds Amendment Retrospective

    Nabhiraj Ratna Balraj Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34204 (ITAT-BANGALORE) · Section 50C

  16. Direct Tax ·ITAT Chennai · 01 Jul 2024
    Chennai ITAT Allows Deduction for Payments to Non-Residents, Overturns Disallowance Under Section 40(a)(i)

    Ahlers India Pvt. Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34203 (ITAT-CHENNAI) · Section 40(a)(i)

  17. Direct Tax ·Calcutta High Court · 01 Jul 2024
    Calcutta HC Upholds ITAT's Best Judgment Assessment, Dismisses Revenue's Appeal

    Sikaria Infraprojects Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34202 (HC-CALCUTTA)

  18. Direct Tax ·ITAT Bangalore · 29 Jun 2024
    Bangalore ITAT Upholds Treatment of Excess Purchase Consideration as Goodwill, Allows Depreciation

    DN Solutions (India) Private Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34195 (ITAT-BANGALORE)

  19. Direct Tax ·ITAT Delhi · 29 Jun 2024
    Delhi ITAT Clarifies Section 153C Proceedings Timing and Validity of Satisfaction Note

    Marconi Infratech (P.) Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34194 (ITAT-DELHI) · Sections 153, 153C

  20. Direct Tax ·HP High Court · 29 Jun 2024
    Himachal Pradesh HC Quashes Reassessment Based on Audit Objections, Citing 'Change of Opinion'

    J.B.J. Perfumes Private Limited Vs Principal Commissioner of Income Tax and another

    (2024) TaxCorp(LJ) 34193 (HC-HP)

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