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Landmark Rulings

All landmark rulings

21,339 rulings

  1. Direct Tax ·ITAT Kolkata · 14 Feb 2024
    Kolkata Tribunal Declares Reopening of Assessment Under Section 147 Invalid Due to Lack of Independent Application of Mind by AO

    P.L. GOENKA HUF VERSUS INCOME TAX OFFICER, WARD – 29 (4) , KOLKATA

    (2024) TaxCorp(LJ) 33316 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110256&Category=ITAT&CategoryType=Zip

  2. Direct Tax ·ITAT Jaipur · 14 Feb 2024
    Jaipur Tribunal Rules in Favor of Assessee, Limits PCIT's Revisionary Powers Under Section 263

    SOURABH SHARMA JAIPUR VERSUS PCIT, JAIPUR-2

    (2024) TaxCorp(LJ) 33315 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=110257&Category=ITAT&CategoryType=Zip

  3. Direct Tax ·Supreme Court · 13 Feb 2024
    Supreme Court Upholds Classification of Telecom Licence Fees as Capital Expenditure, Dismisses Bharti Hexacom's Review Petition

    Bharti Hexacom Limited Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33313 (SC)

  4. Direct Tax ·Delhi High Court · 13 Feb 2024
    HC - Delhi High Court Allows Huawei to Repatriate Royalty, Eases Restraint Amid Ongoing Search Assessment.

    Huawei Telecommunications (India) Company Private Limited Vs The Deputy Director Of Income Tax

    (2024) TaxCorp(LJ) 33312 (HC-DELHI)

  5. Direct Tax ·ITAT Chennai · 13 Feb 2024
    ITAT - Settlor Status Alone Insufficient to Establish Beneficial Ownership: ITAT Deletes Black Money Act Addition.

    Narayanaswamy Ramamoorthy Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33310 (ITAT-CHENNAI)

  6. Direct Tax ·ITAT Mumbai · 13 Feb 2024
    Mumbai Tribunal Quashes Reassessment under Section 147, Upholds Exemption Eligibility under Section 11

    THE ACIT, CIRCLE -7 (1) , DELHI VERSUS M/S. DAYAL STEEL P. LTD., DELHI

    (2024) TaxCorp(LJ) 33309 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=110237&Category=ITAT&CategoryType=Zip

  7. Direct Tax ·ITAT Meerut · 13 Feb 2024
    Mumbai Tribunal Approves Assessee's Valuation Method for Unquoted Equity Shares Under Section 56

    KEEP LEARNING RESOURCES PRIVATE LIMITED D-WING VERSUS INCOME TAX OFFICER – 12 (3) (2) , MUMBAI

    (2024) TaxCorp(LJ) 33308 (ITAT-MEERUT) · https://taxcorp.in/FileOpenDT.aspx?ID=110239&Category=ITAT&CategoryType=Zip

  8. Direct Tax ·Calcutta High Court · 12 Feb 2024
    Calcutta High Court Quashes Reassessment Notices for AY 2013-14 and 2014-15 as Time-Barred

    Arati Marketing Pvt. Ltd Vs Union of India & Ors.

    (2024) TaxCorp(LJ) 33303 (HC-CALCUTTA)

  9. Direct Tax ·ITAT Delhi · 12 Feb 2024
    ITAT - Sabre GLBL Inc. Prevails: No Permanent Establishment in India, Distinguishing from Galileo Case.

    Sabre GLBL Inc. Vs ACIT

    (2024) TaxCorp(LJ) 33302 (ITAT-DELHI)

  10. Direct Tax ·Bombay High Court · 12 Feb 2024
    Bombay HC: No Distinction in ESI/PF Contribution Disallowance during ITR Processing and Assessment

    Rohan Korgaonkar Vs DCIT

    (2024) TaxCorp(LJ) 33301 (HC-BOMBAY)

  11. Direct Tax ·Delhi High Court · 10 Feb 2024
    HC - Delhi High Court Directs Fresh Consideration of Swachh Bharat Cess Allowability Claimed as Paid.

    Matrix Cellular -International- Services Private Limited Vs Joint Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33300 (HC-DELHI)

  12. Direct Tax ·ITAT Mumbai · 10 Feb 2024
    ITAT - British Virgin Island Entity Not Taxable in India as Business Connection Remunerated at Arm's Length.

    ATL Media Limited Vs Dy. Director of Income Tax (IT)

    (2024) TaxCorp(LJ) 33299 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Delhi · 10 Feb 2024
    ITAT - Non-Resident Deputed by Indian Employer Not Taxable for Allowances Received Outside India for Services Rendered Abroad.

    Devi Dayal Vs The DCIT, ACIT

    (2024) TaxCorp(LJ) 33298 (ITAT-DELHI)

  14. Direct Tax ·ITAT Mumbai · 10 Feb 2024
    ITAT - Assessment Without Valid Service of Section 143(2) Notice Quashed by ITAT, Section 292BB Cannot Cure Defect.

    Seema A Talesara Vs Income-tax Officer

    (2024) TaxCorp(LJ) 33297 (ITAT-MUMBAI) · Sections 143(2), 292BB

  15. Direct Tax ·ITAT Delhi · 10 Feb 2024
    ITAT - Delhi ITAT Rules on Section 14A Disallowance and Expenditure on Paintings for Hindustan Times.

    The Hindustan Times Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 33296 (ITAT-DELHI) · Section 14A

  16. Direct Tax ·Delhi High Court · 09 Feb 2024
    Delhi High Court Orders Refund of Excess TDS to Tupperware India for Unmaterialized Transaction

    Tupperware India Pvt Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33288 (HC-DELHI)

  17. Direct Tax ·ITAT Delhi · 09 Feb 2024
    Delhi ITAT Excludes Escrow Amount from Capital Gains Computation for Modi Rubber

    Modi Rubber Ltd Vs Dy. Commissioner of Income-Tax

    (2024) TaxCorp(LJ) 33287 (ITAT-DELHI)

  18. Direct Tax ·ITAT Delhi · 09 Feb 2024
    Delhi ITAT Rules US Corporate Entity's Administrative Fee Not Taxable as Royalty in India

    GSMA LIMITED, C/O PRICE WATER HOUSE COOPERS PVT. LTD. VERSUS DCIT (INTERNATIONAL TAXATION) , CIRCLE 1 (3) (1) , DELHI.

    (2024) TaxCorp(LJ) 33286 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110157&Category=ITAT&CategoryType=Zip

  19. Direct Tax ·Supreme Court · 08 Feb 2024
    Supreme Court Upholds Allowance of Pre-2002 Unabsorbed Depreciation Beyond 8 Years

    Hindustan Antibiotics Limited Vs The Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33280 (SC)

  20. Direct Tax ·Madras High Court · 08 Feb 2024
    Madras High Court Quashes Assessment Order Post-Amalgamation, Directs Reassessment Based on Consolidated Return

    Pallava Textiles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33278 (HC-MADRAS)

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