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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Ahmedabad · 09 Mar 2024
    ITAT - Ahmedabad ITAT Allows Assessee to Approach CBDT for Filing ITR-7 Instead of Mistakenly Filed ITR-5, Directs Revenue to Keep Assessment Proceedings in Abeyance.

    Parth Pragati Mandal Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33498 (ITAT-AHMEDABAD)

  2. Direct Tax ·Delhi High Court · 08 Mar 2024
    Delhi HC Upholds ITAT's 'No PE' Finding for ESPN Mauritius in Sports Channel Distribution, Rejects Royalty Claim

    Espn Star Sports Mauritius S.N.C Et Compagnie Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33491 (HC-DELHI)

  3. Direct Tax ·Delhi High Court · 08 Mar 2024
    HC - Delhi High Court Rules in Favor of Genpact India for Additional Refund Interest, Rejects Revenue's COVID-19 Delay Plea.

    Genpact India Private Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33489 (HC-DELHI)

  4. Direct Tax ·Madras High Court · 07 Mar 2024
    HC - Madras HC Upholds Prosecution for Non-Filing of ITR, Directs Trial Completion Within 3 Months.

    Vinayagam Sabarisanthanakrishnan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33487 (HC-MADRAS)

  5. Direct Tax ·ITAT Ahmedabad · 07 Mar 2024
    Sec. 13(1)(b) Applicable During Exemption Claim Examination, Not Trust Registration Process.

    Jamiatul Banaat Tankaria Vs CIT(Exemption)

    (2024) TaxCorp(LJ) 33486 (ITAT-AHMEDABAD) · Section 13(1)(b)

  6. Direct Tax ·ITAT Mumbai · 07 Mar 2024
    ITAT - Mumbai ITAT Allows Short-Term Capital Loss & Gain Set Off for Foreign Investor Despite Different Tax Rates.

    JS Capital LLC Vs ACIT

    (2024) TaxCorp(LJ) 33485 (ITAT-MUMBAI)

  7. Direct Tax ·Madras High Court · 07 Mar 2024
    HC - Madras HC Quashes Reassessment Proceedings Revived by Ashish Agarwal for Non-Adherence to Sec. 151 Mandate.

    FIVES India Engineering & Projects Private Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33484 (HC-MADRAS) · Section 151

  8. Direct Tax ·Supreme Court · 06 Mar 2024
    SC - SC Dismisses SLP, Grants Liberty to Contest 'DDIT(Inv.) Initiated' Prosecution Before Trial Court.

    S.S.Hyderabad Biriyani Pvt. Ltd & Anr Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33477 (SC)

  9. Direct Tax ·ITAT Mumbai · 06 Mar 2024
    Mumbai ITAT: No TDS Under Sec. 194LBC on Excess Interest Spread Paid by Securitisation Trust to Financial Institution

    SME Pool Series V August 2016 Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33476 (ITAT-MUMBAI) · Section 194LBC

  10. Direct Tax ·ITAT Chennai · 05 Mar 2024
    Chennai ITAT Sets Aside Revenue's 'Deemed Forfeiture' Claim on Demonetised Notes, Links Case to Sasikala's Appeals

    Lakshmi Silvers Vs The DCIT

    (2024) TaxCorp(LJ) 33469 (ITAT-CHENNAI) · Section 56(2)(ix)

  11. Direct Tax ·Bombay High Court · 05 Mar 2024
    Bombay HC Applies Sec. 14A to CA Turned Stock-Broker's Interest Deduction Claim on Group Companies' Investments, Echoing Maxopp Judgment

    Mahesh K. Mehta Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33468 (HC-BOMBAY)

  12. Direct Tax ·Delhi High Court · 05 Mar 2024
    HC - Delhi High Court: UK Company's Income from Background Screening and Investigation of Potential Employees Not Fees for Technical Services under India-UK DTAA.

    HireRight Ltd Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33467 (HC-DELHI)

  13. Direct Tax ·Bombay High Court · 04 Mar 2024
    HC - Star India Scores Victory in Bombay HC: ITAT Ordered to Reconsider Valuation Issues in Sports Rights Case.

    Star India Pvt Ltd Vs Income Tax Appellant Tribunal

    (2024) TaxCorp(LJ) 33460 (HC-BOMBAY)

  14. Direct Tax ·Delhi High Court · 04 Mar 2024
    Delhi HC Affirms Necessity to Reject Books of Account for Best Judgment Assessment, Aligning with Section 145(3) Principles

    Forum Sales Pvt. Ltd Vs Pr. Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33459 (HC-DELHI)

  15. Direct Tax ·Bombay High Court · 04 Mar 2024
    Bombay High Court: Business Support Services Not Taxable as FTS, No TDS Obligation for Shell India.

    Shell India Markets Pvt Ltd Vs The Union of India

    (2024) TaxCorp(LJ) 33458 (HC-BOMBAY)

  16. Direct Tax ·Delhi High Court · 02 Mar 2024
    HC - Delhi HC Limits Tax Revision Powers, Requires Proof of Error and Prejudice.

    Clix Finance India Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX -2

    (2024) TaxCorp(LJ) 33456 (HC-DELHI)

  17. Direct Tax ·ITAT Delhi · 02 Mar 2024
    ITAT - ITAT Orders Fresh Review of DAPE Issue, Underscores Importance of Factual Accuracy in Tax Rulings.

    Automation Anywhere Inc. Vs DCIT

    (2024) TaxCorp(LJ) 33455 (ITAT-DELHI)

  18. Direct Tax ·Bombay High Court · 02 Mar 2024
    HC - Bombay HC Quashes Reassessment Notice Due to Improper Sanction, Upholds Procedural Fairness.

    Agnello Oswin Dias Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33454 (HC-BOMBAY) · Section 148

  19. Direct Tax ·Bombay High Court · 02 Mar 2024
    Bombay HC: Agricultural Land Exemption Not Contingent on Actual Farming Activities

    Ashok Chaganlal Thakkar Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33453 (HC-BOMBAY)

  20. Direct Tax ·Patna High Court · 01 Mar 2024
    HC - Patna HC Upholds Constitutionality of Differential Treatment for Leave Encashment Exemption.

    Purnendu Shekhar Sinha Vs The Union Of India

    (2024) TaxCorp(LJ) 33446 (HC-PATNA)

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