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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Delhi · 25 May 2024
    Delhi ITAT Sets Aside Ex-Parte NFAC Order Under Sec 250 Due to Overlooked Adjournment Application

    Meharban Ali Vs ITO

    (2024) TaxCorp(LJ) 33969 (ITAT-DELHI) · Section 250

  2. Direct Tax ·Foreign · 24 May 2024
    Swiss Foundation Secures Tax Refund in Spain Based on Double Taxation Avoidance Agreement

    Beatrice Ederer Weber Stiftung Foundation Vs Foreign Court Spain

    (2024) TaxCorp(LJ) 33962 (FOREIGN)

  3. Direct Tax ·ITAT Mumbai · 24 May 2024
    Mumbai ITAT Rules Property Possession Date Relevant for Sec 54 Deduction, Under-Construction Property Not Considered as 'Purchase'

    Sunil Amritlal Shah Vs The Income Tax Officer(IT)

    (2024) TaxCorp(LJ) 33961 (ITAT-MUMBAI) · Section 54

  4. Direct Tax ·Rajasthan High Court · 24 May 2024
    Rajasthan HC Quashes Reassessment Notices under Sec.148/148A, Holds Sec.153C Applicable for Search Cases

    Tirupati Construction Company Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33960 (HC-RAJASTHAN) · Sections 148, 148A, 153C

  5. Direct Tax ·ITAT Kolkata · 24 May 2024
    Kolkata ITAT Holds Assessment Order under Section 147 Invalid Due to Absence of Valid Notice under Section 148 Issued by Jurisdictional AO

    KRISHNA CHANDRA MONDAL VERSUS ACIT, CIR. -23 (1) , HOOGHLY

    (2024) TaxCorp(LJ) 33959 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=111701&Category=ITAT&CategoryType=Zip

  6. Direct Tax ·ITAT Jodhpur · 24 May 2024
    Jodhpur ITAT Rules on Additions Made on Basis of Cash Received for Termination of Property Purchase Agreement and Business Expenses Related to Disputed Agreements

    AZRA PRAVEEN LH MOHAMMAD AKIL SHAIKH VERSUS DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, UDAIPUR

    (2024) TaxCorp(LJ) 33958 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=111702&Category=ITAT&CategoryType=Zip

  7. Direct Tax ·Calcutta High Court · 24 May 2024
    Calcutta HC Denies Sec 80IB Deduction on Profits from Repairs & Maintenance Service of Moulds, Holds No Direct Nexus with Manufacturing Activity

    RAJESH KUMAR DROLIA (HUF) VERSUS COMMISSIONER OF INCOME TAX (CENTRAL-III) , KOLKATA

    (2024) TaxCorp(LJ) 33954 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=92569&Category=Judgment&CategoryType=Zip

  8. Direct Tax ·Calcutta High Court · 23 May 2024
    Calcutta High Court Upholds Tax Liability for Foreign Company, Dismisses Appeal

    The Royal Bank of Scotland N.V. Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33953 (HC-CALCUTTA) · Section 90

  9. Direct Tax ·Supreme Court · 23 May 2024
    Supreme Court Affirms Filing of Sec. 44AB Report as Financial Statements Prepared for Bank Purposes Despite DGCEI's Seizure, Confirms Penalty

    Laurel Wires Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33952 (SC) · Section 44AB

  10. Direct Tax ·ITAT Delhi · 23 May 2024
    Delhi ITAT Sets Aside Section 263 Order, Holds Invocation of Revision Solely Based on AO's Proposal Untenable Sans Independent Application of Mind

    Ahlcon Parenterals (India) Ltd Vs Pr. CIT-3

    (2024) TaxCorp(LJ) 33951 (ITAT-DELHI)

  11. Direct Tax ·Allahabad High Court · 22 May 2024
    Allahabad High Court Expounds Conditions for Initiating Section 148A Proceedings, Holds Revenue Not Obligated to Deal with Objections Individually

    Rahul Sachan Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33944 (HC-ALLAHABAD) · Section 148A

  12. Direct Tax ·ITAT Chandigarh · 22 May 2024
    Chandigarh ITAT Holds Revision Under Section 263 Invalid, Finds AO Examined Section 80P Claim with Due Application of Mind

    The Mullanpur Garibdas Co-operative Multipurpose Society Vs The PCIT-II

    (2024) TaxCorp(LJ) 33943 (ITAT-CHANDIGARH) · Section 80P

  13. Direct Tax ·ITAT Delhi · 21 May 2024
    Delhi ITAT Rules That Treating All Services as Consultancy Based on One Term of Agreement is Untenable; Providing Information on Tariff Change is Not FTS

    Lx Pantos India Private Limited Vs ACIT

    (2024) TaxCorp(LJ) 33936 (ITAT-DELHI)

  14. Direct Tax ·HP High Court · 21 May 2024
    Punjab and Haryana High Court Quashes 153A Proceedings Initiated Without Search, Holds 'Panchnama' Not Authorization to Conduct Search

    Misty Meadows Private Limited Vs Union of India and others

    (2024) TaxCorp(LJ) 33935 (HC-HP) · Section 153A

  15. Direct Tax ·Delhi High Court · 21 May 2024
    Delhi High Court Holds Sec. 153D Approval to be Accorded for "Each Assessment Year" Separately, Mechanical Approval Invalidates Assessment

    Shiv Kumar Nayyar Vs PR. COMMISSIONER OF INCOME TAX -15

    (2024) TaxCorp(LJ) 33934 (HC-DELHI) · Section 153D

  16. Direct Tax ·ITAT Mumbai · 20 May 2024
    Mumbai ITAT Holds Notice Issued by NaFAC to Foreign Banking Company Valid, Jurisdiction Extends to International Taxation Charge Cases

    BNP Paribas Vs ACIT

    (2024) TaxCorp(LJ) 33927 (ITAT-MUMBAI) · Section 143(2)

  17. Direct Tax ·Supreme Court · 20 May 2024
    Supreme Court Upholds Constitutional Validity of Tax Audit Limits for CAs, Quashes Disciplinary Proceedings

    Shaji Poulose & Others Vs INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA & OTHERS

    (2024) TaxCorp(LJ) 33926 (SC)

  18. Direct Tax ·Delhi High Court · 20 May 2024
    Delhi High Court Allows Assessee's Application under DTVSV Act, Holds Appeal Pendency on Specified Date Not Affected by CIT(A)'s Dismissal on Limitation

    PT Bukaka Teknik Utama Vs Commissioner of Income Tax (It)

    (2024) TaxCorp(LJ) 33925 (HC-DELHI)

  19. Direct Tax ·Supreme Court · 19 May 2024
    Supreme Court Waives Interest on Telcos Post Capital vs Revenue Expense Judgment

    Bharti Hexacom Ltd. & Others Vs C.I.T.

    (2024) TaxCorp(LJ) 33918 (SC)

  20. Direct Tax ·ITAT Delhi · 18 May 2024
    Delhi ITAT Upholds Partial Rejection of Books Due to Closing Stock Discrepancies and Varied Gross Profit Margins

    GRP Auto Vs JCIT

    (2024) TaxCorp(LJ) 33917 (ITAT-DELHI)

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