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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·Madras High Court · 17 Jun 2024
    Madras HC Dismisses Writ Petition Seeking Arbitrator Appointment for Credit Score Non-Updation Dispute

    V. Ramalingam Vs The Reserve Bank of India

    (2024) TaxCorp(LJ) 34115 (HC-MADRAS)

  2. Direct Tax ·ITAT Delhi · 15 Jun 2024
    Delhi ITAT Upholds Assessee's Discretion in Choosing Share Valuation Methodology

    Weldon Polymers Pvt. Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 34108 (ITAT-DELHI)

  3. Direct Tax ·ITAT Chennai · 15 Jun 2024
    Chennai ITAT Deletes Sec.40(a)(i) Disallowance on Overseas Payments sans TDS, Pre-Amendment to Sec.9(2)

    Titan Company Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34107 (ITAT-CHENNAI) · Section 40(a)(i)

  4. Direct Tax ·Delhi High Court · 15 Jun 2024
    Delhi HC Dismisses Writ Challenging Reassessment Notice and Order, Directs Assessee to Pursue Statutory Appeal

    Mudraksh Investfin Pvt. Ltd Vs NATIONALE-ASSESSMENT CENTRE DELHI & ORS

    (2024) TaxCorp(LJ) 34106 (HC-DELHI)

  5. Direct Tax ·ITAT Amritsar · 15 Jun 2024
    Amritsar ITAT Deletes Sec.43B Addition for Unpaid TCS Not Routed through P&L and Not Claimed as Deduction

    Aay Kay Manufacuring Co. Vs ITO

    (2024) TaxCorp(LJ) 34105 (ITAT-AMRITSAR) · Section 43B

  6. Direct Tax ·ITAT Mumbai · 15 Jun 2024
    Mumbai ITAT Allows Sec.54 Deduction Considering Date of Possession as Purchase Date

    Prateek Rajendra Kapadia Vs ITO

    (2024) TaxCorp(LJ) 34104 (ITAT-MUMBAI) · Section 54

  7. Direct Tax ·Foreign · 14 Jun 2024
    Foreign Tax Credit Denied: Italian Telecom Company Loses Battle

    Wis Telecom Srl (Case 15) Vs Foreign Court Italy

    (2024) TaxCorp(LJ) 34103 (FOREIGN)

  8. Direct Tax ·Kerala High Court · 14 Jun 2024
    Kerala HC Sets Aside Single Judge Order, Directs ITAT to Hear Appeal on Merits Despite Delay in Restoration Application

    Cool Mind Technologies Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34102 (HC-KERALA)

  9. Direct Tax ·ITAT Delhi · 14 Jun 2024
    Delhi ITAT Upholds 153A Assessment Validity Based on Assessee's Acceptance of Undisclosed Foreign Bank Account, Deletes Penalty and Additions for Subsequent Years

    Rajinder Kumar Vs ACIT

    (2024) TaxCorp(LJ) 34101 (ITAT-DELHI) · Section 153A

  10. Direct Tax ·Delhi High Court · 13 Jun 2024
    Delhi High Court Revives Family Feud Suit for Partition and Injunction, Finds Improper Application of Benami Act and Premature Dismissal under CPC

    Neeru Dhir And Ors Vs Kamal Kishore Dhir and Ors

    (2024) TaxCorp(LJ) 34094 (HC-DELHI)

  11. Direct Tax ·ITAT Chennai · 13 Jun 2024
    ITAT Chennai: Assessment Order Under 143(3) Not a Prerequisite for Revision Under 263, Unsigned or Unserved Order Immaterial

    Ramasamy Sathyan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34093 (ITAT-CHENNAI) · Sections 143(3), 263

  12. Direct Tax ·ITAT Kolkata · 13 Jun 2024
    Kolkata ITAT Allows Income Tax Bar Association's Appeal for 80G Exemption Registration, Cites Misapplication of Deadline and Misconstrued Provisions

    Income Tax Bar Association Calcutta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34092 (ITAT-KOLKATA)

  13. Direct Tax ·ITAT Mumbai · 12 Jun 2024
    Mumbai ITAT Quashes Assessment Order Passed by ACIT Without Jurisdiction in Absence of Authorization under Sec.120(4)(b) or 127

    Tata Steel Limited Vs ITO(IT)TDS-2

    (2024) TaxCorp(LJ) 34085 (ITAT-MUMBAI) · Section 120(4)(b), 127

  14. Direct Tax ·ITAT Ahmedabad · 12 Jun 2024
    Ahmedabad ITAT Allows Benefit Under Section 115BAA Despite Delay in Filing Form 10IC, Distinguishes from Wipro Ltd. Case

    Aprameya Engineering Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34084 (ITAT-AHMEDABAD) · Section 115BAA

  15. Direct Tax ·ITAT Delhi · 12 Jun 2024
    Delhi ITAT Rules Amendment to Section 11(1)(d) Applicable Prospectively from April 1, 2022

    Jan Swasthya Sahyog Vs DCIT

    (2024) TaxCorp(LJ) 34083 (ITAT-DELHI) · Section 11(1)(d)

  16. Direct Tax ·Madras High Court · 11 Jun 2024
    Bribery Allegations Quashed: Madras HC Gives Relief to Assessees

    Sunil Khetpalia Vs The Inspector of Police

    (2024) TaxCorp(LJ) 34076 (HC-MADRAS)

  17. Direct Tax ·ITAT Mumbai · 11 Jun 2024
    Non-Compete Fees Not a Revenue Receipt: ITAT Mumbai Rules in Favour of Assessee

    Lyka Labs Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34075 (ITAT-MUMBAI)

  18. Direct Tax ·ITAT Pune · 11 Jun 2024
    Advance Tax Conundrum: ITAT Pune Sets Aside CIT(A)'s Order, Holds Assessee Not Liable to Pay Advance Tax on Assessed Income

    Dilip Hiralal Chaudhari Vs ITO

    (2024) TaxCorp(LJ) 34074 (ITAT-PUNE) · Section 249(4)(b)

  19. Direct Tax ·ITAT Mumbai · 10 Jun 2024
    Family Ties and Spiritual Pursuits Save the Day: ITAT Mumbai Quashes Addition Under Section 69A

    Hemant Samarataji Lohar Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34073 (ITAT-MUMBAI)

  20. Direct Tax ·ITAT Pune · 10 Jun 2024
    Taxpayer Wins: ITAT Pune Grants Benefit of New Tax Regime Despite Delayed Form Filing

    Akshay Devendra Birari Vs DCIT

    (2024) TaxCorp(LJ) 34072 (ITAT-PUNE)

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