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Landmark Rulings

All landmark rulings

21,339 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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

  5. 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)

  6. Direct Tax ·Bombay High Court · 29 Jun 2024
    Bombay HC Overturns CBDT's Rejection of Form 10-ID Delay Condonation, Mandates Procedural Fairness

    Tata Autocomp Gotion Green Energy Solutions Private Limited Vs Central Board of Direct Taxes & Ors.

    (2024) TaxCorp(LJ) 34192 (HC-BOMBAY) · Section 119(2)(b)

  7. Direct Tax ·ITAT Mumbai · 29 Jun 2024
    Mumbai ITAT Rules: Retrospective Application of Section 14A Disallowance Impermissible; Deletes Disallowance

    Zodiac Ventures Ltd Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34191 (ITAT-MUMBAI)

  8. Direct Tax ·AP High Court · 28 Jun 2024
    Telangana HC Quashes Search and Seizure Operation, Orders Return of Rs. 6.51 Cr to Assessee

    R.S.Agro Tech and others Vs Union of India and others

    (2024) TaxCorp(LJ) 34184 (HC-AP)

  9. Direct Tax ·ITAT Mumbai · 28 Jun 2024
    Software Exporter's Abnormal Profits Under Scanner: ITAT Orders Fresh Probe

    Ajay R. Agrawal (HUF) Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34183 (ITAT-MUMBAI) · Section 10A

  10. Direct Tax ·Bombay High Court · 28 Jun 2024
    Reassessment Notice Quashed: HC Upholds Assessee's Right to Fair Assessment

    Modern Living Solutions Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34182 (HC-BOMBAY)

  11. Direct Tax ·Calcutta High Court · 28 Jun 2024
    ITC Ltd's Hotel Windfall: Calcutta HC Rules Rs. 32.42 Cr Receipt as Revenue/Trading Receipt

    ITC Limited Vs PCIT

    (2024) TaxCorp(LJ) 34181 (HC-CALCUTTA)

  12. Direct Tax ·ITAT Hyderabad · 27 Jun 2024
    Hyderabad ITAT Rules on Timing of Taxation for Joint Development Agreements, Favoring Assessee

    Kiran Reddy Gangidi Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34174 (ITAT-HYDERABAD)

  13. Direct Tax ·ITAT Mumbai · 26 Jun 2024
    Mumbai ITAT Quashes 'Appeal Effect' Order Against Tata Motors, Upholding Finality of Previous Rulings

    Tata Motors Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34167 (ITAT-MUMBAI) · Section 115JB

  14. Direct Tax ·ITAT Delhi · 26 Jun 2024
    Delhi ITAT Rules Final Assessment Order Invalid Due to Procedural Lapse in DRP Proceeding

    Ares Diversified Vs ACIT

    (2024) TaxCorp(LJ) 34166 (ITAT-DELHI)

  15. Direct Tax ·ITAT Mumbai · 26 Jun 2024
    Service Tax Payment Not Allowed as Business Expenditure: ITAT Mumbai

    Shreya Enterprises Vs ACIT

    (2024) TaxCorp(LJ) 34165 (ITAT-MUMBAI)

  16. Direct Tax ·ITAT Mumbai · 25 Jun 2024
    Retired Partners' Payments Not Income: ITAT Mumbai Deletes Disallowance of Rs. 11.49 Cr

    Deloitte Haskins and Sells LLP Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34164 (ITAT-MUMBAI)

  17. Direct Tax ·ITAT Bangalore · 25 Jun 2024
    Herbalife Wins Tax Battle: ITAT Rules Administrative Services Not FTS Under India-US DTAA

    Herbalife International India Private Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34163 (ITAT-BANGALORE)

  18. Direct Tax ·Karnataka High Court · 24 Jun 2024
    Abuse of Process of Law: Karnataka HC Quashes FIR and Source Report Against Petitioner

    T. N. Chikkarayappa Vs STATE OF KARNATAKA

    (2024) TaxCorp(LJ) 34156 (HC-KARNATAKA)

  19. Direct Tax ·AP High Court · 24 Jun 2024
    Andhra Pradesh HC Quashes TDS Prosecution, Recognizes Delay in Government Reimbursements as Reasonable Cause

    Aditya Institute Of Technology And Management, and Others Vs The State Of Andhra Pradesh and Others

    (2024) TaxCorp(LJ) 34155 (HC-AP)

  20. Direct Tax ·Kerala High Court · 24 Jun 2024
    Kerala HC Invalidates Search Assessment for Multiple Years Based on Single Year's Incriminating Evidence

    Sunny Jacob Jewellers Gold Hyper Market Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34154 (HC-KERALA)

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