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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Surat · 30 Apr 2024
    ITAT Affirms Trust Deductions Under Section 11(2) Despite Late Filing; Cites Precedent from Tulsidas Gopalji Charitable Case

    Sant Shri Asharamji Gurukul Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33804 (ITAT-SURAT) · Section 11

  2. Direct Tax ·Delhi High Court · 30 Apr 2024
    HC - Quashed Reassessment of Foreign Company's Investment in Indian Subsidiary: Delhi HC Cites Angelantoni Precedent.

    Telenor South Asia Investment Pte Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33803 (HC-DELHI)

  3. Direct Tax ·Bombay High Court · 30 Apr 2024
    Bombay HC Nullifies Reassessment Proceedings for AYs 2009-10, 2010-11, and 2011-12 Based on Inadequate Justification from DRI Reports

    Balaji Mines And Minerals Pvt. Ltd Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33802 (HC-BOMBAY)

  4. Direct Tax ·Bombay High Court · 29 Apr 2024
    Bombay High Court Nullifies Reassessment Proceedings Against Patanjali Foods, Affirming Legal Precedent

    Patanjali Foods Ltd. (formerly known as Ruchi Soya Industries Ltd.) Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33796 (HC-BOMBAY) · Section 148

  5. Direct Tax ·Allahabad High Court · 29 Apr 2024
    HC - Uncorroborated Statement Leads to Quashing of Benami Act Proceedings: Allahabad High Court.

    Meera Pandey Vs Union Of India

    (2024) TaxCorp(LJ) 33795 (HC-ALLAHABAD)

  6. Direct Tax ·Calcutta High Court · 29 Apr 2024
    Upholds Revenue's Additions Under Section 68 for Share Application Money as Undisclosed Cash Credits

    BST Infratech Limited Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33794 (HC-CALCUTTA)

  7. Direct Tax ·ITAT Chennai · 27 Apr 2024
    ITAT - Chennai ITAT Rules Land Acquisition Compensation Under State Acts Taxable, Rejects Exemption Plea Under RFCTLARR Act.

    Mathaiyan Saravanakumar Vs ACIT

    (2024) TaxCorp(LJ) 33787 (ITAT-CHENNAI)

  8. Direct Tax ·ITAT Delhi · 27 Apr 2024
    Quippo Energy (P) Ltd. Secures Higher Depreciation Rate of 80% on Exhaust Gas Boiler: ITAT Upholds CIT(A) Order Against Revenue's Claims

    Quippo Energy (P) Ltd Vs DCIT

    (2024) TaxCorp(LJ) 33786 (ITAT-DELHI)

  9. Direct Tax ·Bombay High Court · 27 Apr 2024
    Bombay HC Conditionally Grants Condonation of Delay in Filing Form 10B for Assessee-Trust Due to Auditor's Oversight

    Al Jamia Mohammediyah Education Society Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33785 (HC-BOMBAY)

  10. Direct Tax ·ITAT Mumbai · 27 Apr 2024
    Property Valuation Discrepancy: ITAT Mumbai Rejects Revenue's Addition Claims Under Sections 69 and 69B

    Abalabba Developers Pvt. Ltd Vs ITO

    (2024) TaxCorp(LJ) 33784 (ITAT-MUMBAI) · Sections 69, 69B

  11. Direct Tax ·Delhi High Court · 27 Apr 2024
    Delhi High Court Clarifies Non-Applicability of TDS on Reimbursement Payments to Non-Residents

    Jas Forwarding Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33783 (HC-DELHI) · Section 9(1)(vii)

  12. Direct Tax ·ITAT Delhi · 25 Apr 2024
    ITAT - Offshore Contract Taxation: Delhi ITAT Orders a Reassessment.

    J.M. Voith SE & Co. KG (Earlier Voith Paper GmbH & Co. KG) Vs DCIT

    (2024) TaxCorp(LJ) 33777 (ITAT-DELHI)

  13. Direct Tax ·Supreme Court · 24 Apr 2024
    SC - Supreme Court Dismisses Revenue's Review Petition on Software Taxation as Royalty in GE Technology Centre Case, Citing Delay and Lack of Merit.

    GE India Technology Centre Private Limited Etc Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33770 (SC)

  14. Direct Tax ·Rajasthan High Court · 24 Apr 2024
    HC - Rajasthan HC Upholds Acquittal in Prosecution for Delayed ITR Filing, Holds Revenue Failed to Prove Mens Rea and Guilt Beyond Reasonable Doubt.

    Rajendra Prasad Vaish Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33769 (HC-RAJASTHAN)

  15. Direct Tax ·ITAT Mumbai · 22 Apr 2024
    ITAT - Tax on Notional Rent for Stock-in-Trade.

    Mack Star Marketing Private Limited Vs National Faceless Appeal Centre

    (2024) TaxCorp(LJ) 33762 (ITAT-MUMBAI)

  16. Direct Tax ·ITAT Bangalore · 22 Apr 2024
    ITAT - Bangalore ITAT Rules Interconnectivity Utility Charges Paid to Non-Resident Not Taxable as Royalty under Domestic Law and India-Japan DTAA.

    KDDI Corporation Vs The DCIT

    (2024) TaxCorp(LJ) 33761 (ITAT-BANGALORE)

  17. Direct Tax ·Delhi High Court · 20 Apr 2024
    HC - Bombay HC: Purchases' Disallowance Unjustified Without Proof of Bogus Purchases and Rejection of Sales.

    Max Flex and Imaging Systems Ltd Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33760 (HC-DELHI)

  18. Direct Tax ·ITAT Chennai · 20 Apr 2024
    ITAT - Section 80G Renewal Application Filed by Existing Trust within Sept 30, 2023 is Within Time: Chennai ITAT.

    Teddy Trust Vs CIT (Exemption)

    (2024) TaxCorp(LJ) 33758 (ITAT-CHENNAI) · Section 80G

  19. Direct Tax ·ITAT Hyderabad · 20 Apr 2024
    ITAT - Hyderabad ITAT Holds Penalty Order for 'Misreporting' of Income Unjustified When Notice and Assessment Order Mention 'Under-Reporting'.

    Mohd. Sarwar Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33757 (ITAT-HYDERABAD)

  20. Direct Tax ·ITAT Delhi · 19 Apr 2024
    ITAT - Receipts of a Danish company from Licensing 'Object Code Version' of Proprietary Software Not Taxable as Royalty: Delhi ITAT.

    Saxo Bank A/S Vs ACIT

    (2024) TaxCorp(LJ) 33749 (ITAT-DELHI)

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