All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Ahmedabad · 18 Apr 2024
ITAT - Ahmedabad ITAT: Revenue's Onus to Dislodge Expenditure's Veracity Once Assessee Substantiates Claim; Remits Stock Valuation Issue for Verification.
Heubach Colour Pvt. Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33742 (ITAT-AHMEDABAD)
Direct Tax ·AP High Court · 18 Apr 2024
HC - Andhra Pradesh High Court Sets Aside Rectification Order for Non-Compliance with Mandatory Hearing Provisions.
M/S. APOLLO SPECIALITY HOSPITALS PVT. LTD. VERSUS DEPUTY COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33741 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=92334&Category=Judgment&CategoryType=Zip
Direct Tax ·Madras High Court · 18 Apr 2024
HC - Madras High Court Orders Reassessment Due to Non-Consideration of Key Documents.
MANICKAM MALU PRASANNA VERSUS THE ASSESSMENT UNIT, THE INCOME TAX OFFICER, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE
(2024) TaxCorp(LJ) 33740 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=92335&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Pune · 18 Apr 2024
ITAT - Pune Tribunal Dismisses Appeal Based on Jurisdictional Authority of Assessing Officer’s Situs.
DY. COMMISSIONER OF INCOME TAX CIRCULE-1 (1) , PUNE. VERSUS BARCLAYS GLOBAL SERVICES PVT. LTD. (AS A SUCCESSOR TO BARCLAYS SHARED SERVICES PVT. LTD.)
(2024) TaxCorp(LJ) 33739 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=111175&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Jodhpur · 18 Apr 2024
ITAT - Jodhpur Tribunal Rules on Tax Rate Application for Trust, Allows Exemption Under Specific Conditions.
SHRI DIGAMBAR JAIN MANDIR TRUST CHARANWAS VERSUS AO, MAKRANA, ITO, WARD-1, MAKRANA
(2024) TaxCorp(LJ) 33738 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=111176&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 18 Apr 2024
ITAT - Mumbai Tribunal Affirms Deduction Under Section 10B for Food Manufacturing Units.
ITO-4 (2) (4) , MUMBAI VERSUS M.M. POONJIAJI SPICES LTD AND M.M. POONJIAJI SPICES LTD VERSUS DCIT-4 (2) , MUMBAI
(2024) TaxCorp(LJ) 33737 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=111177&Category=ITAT&CategoryType=Zip
Direct Tax ·Supreme Court · 17 Apr 2024
SC - Dismissal of Review Petition by Supreme Court in Case Involving Late PF and ESI Contributions.
Kerala State Warehousing Corporation Vs The Commissioner of Income Tax
(2024) TaxCorp(LJ) 33734 (SC)
Direct Tax ·Gujarat High Court · 16 Apr 2024
HC - Gujarat HC Upholds Search Against Lawyer, Criticises Search Party's Conduct, and Rules on Attorney-Client Privilege.
Maulikkumar Satishbhai Sheth Vs INCOME TAX OFFICER ASSESSMENT UNIT 4(2)(6)
(2024) TaxCorp(LJ) 33733 (HC-GUJARAT)
Direct Tax ·ITAT Delhi · 16 Apr 2024
Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia
Yogesh Kotiyal Vs ACIT
(2024) TaxCorp(LJ) 33731 (ITAT-DELHI)
Direct Tax ·ITAT Mumbai · 16 Apr 2024
ITAT - Mumbai ITAT Quashes Time-Barred Reassessment for Non-Resident's Foreign Assets.
Jaspal Singh Sawhney Vs The Income Tax Officer
(2024) TaxCorp(LJ) 33730 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 15 Apr 2024
ITAT - Delhi ITAT Third Member Clarifies Distinctions Between Sec. 68 & Sec. 69, Rejects Alternative Invocation.
JMK Exports Vs The ACIT
(2024) TaxCorp(LJ) 33723 (ITAT-DELHI) · Sections 68, 69
Direct Tax ·Madras High Court · 13 Apr 2024
Madras HC: Failure to Request Personal Hearing Through Prescribed Mode Not Fatal in Faceless Assessment.
Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer
(2024) TaxCorp(LJ) 33715 (HC-MADRAS)
Direct Tax ·Madras High Court · 13 Apr 2024
HC - Madras HC Quashes Final Order Under Faceless Assessment Scheme Due to Non-Issuance of Draft Order.
Prakash Chand Jain Vs The Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer
(2024) TaxCorp(LJ) 33714 (HC-MADRAS)
Direct Tax ·Delhi High Court · 13 Apr 2024
HC - Delhi HC Upholds NASSCOM's Exemption on Subscription Fee under Principle of Mutuality, Dismisses Revenue's Appeal.
National Association Of Software And Service Companies (NASSCOM) Vs Commissioner of Income Tax
(2024) TaxCorp(LJ) 33712 (HC-DELHI)
Direct Tax ·Delhi High Court · 13 Apr 2024
Delhi HC: Valuation under Section 56(2)(viiib) Cannot be Rejected Solely on Inconsistency Between Projected and Actual Figures, Remits Matter for Fresh Assessment.
Abhirvey Projects Private Limited Vs Pr. Commissioner of Income Tax -1
(2024) TaxCorp(LJ) 33711 (HC-DELHI)
Direct Tax ·ITAT Mumbai · 13 Apr 2024
ITAT - Mumbai ITAT Remands Share Valuation Issue, Emphasizes Underlying Operating Company's Value for Investment Companies.
Tex-Kare Cleaners Pvt. Ltd Vs ITO
(2024) TaxCorp(LJ) 33710 (ITAT-MUMBAI)
Direct Tax ·Bombay High Court · 13 Apr 2024
HC - Bombay HC Quashes Reassessment Proceedings Initiated Solely on Basis of Set Aside Revisionary Order for Subsequent AY, Holds it as Change of Opinion.
MFE Formwork Technology SDN.BHD Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33709 (HC-BOMBAY)
Direct Tax ·Foreign · 12 Apr 2024
FC - Italian Supreme Court Affirms Treaty Benefits Without Tax Residency Certificate Dependency
Luigi Sergio Del Rio Vs Foreign Court Italy
(2024) TaxCorp(LJ) 33702 (FOREIGN)
Direct Tax ·ITAT Chennai · 10 Apr 2024
ITAT - Chennai ITAT Deletes Alleged Unexplained Election Expenditure for Former TN Minister Due to Lack of Independent Corroboration.
O. Panneerselvam Vs DCIT
(2024) TaxCorp(LJ) 33696 (ITAT-CHENNAI)
Direct Tax ·ITAT Mumbai · 06 Apr 2024
ITAT - Mumbai ITAT Rules No Income Accrual in India from Offshore Property Transfer, Follows Ishikawajma Harima Judgment.
Schindler China Elevator Company Limited Vs The ACIT
(2024) TaxCorp(LJ) 33679 (ITAT-MUMBAI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.