All landmark rulings

1. Direct Tax ·Supreme Court · 14 Feb 2025
   SC - Revenue Ordered to Expedite TDS Refund to Petitioner Under CIRP

   R.K. Industries (Unit-Ii) LLP Vs SUNDARESH BHAT

   (2024) TaxCorp(LJ) 33270 (SC)

2. Direct Tax ·Bombay High Court · 22 Feb 2025
   HC - Bombay HC Rules HSBC Mauritius Eligible for Tax Exemption on Securities Interest Income Under India-Mauritius DTAA

   HSBC Bank (Mauritius) Ltd Vs Commissioner of Income Tax (IT)-2

   (2024) TaxCorp(LJ) 33263 (HC-BOMBAY)

3. Direct Tax ·ITAT Mumbai · 22 Feb 2025
   ITAT - Mumbai ITAT Quashes Assessment Order Passed Without Draft Order, Holds Procedure Mandatory Despite Assessee's Waiver

   Welspun Global Brands Ltd Vs DCIT

   (2024) TaxCorp(LJ) 33262 (ITAT-MUMBAI)

4. Direct Tax ·Supreme Court · 05 Feb 2024
   SC - Supreme Court Rejects Revenue's Appeal on 'Net Interest Expense' Deduction Under Sec. 80-IAB in Adani Ports Case.

   Adani Ports And Special Economic Zone Vs The Principal Commissioner of Income Tax

   (2024) TaxCorp(LJ) 33255 (SC) · Section 80-IAB

5. Direct Tax ·Supreme Court · 05 Feb 2024
   SC - Supreme Court Upholds Delhi HC's View on Sales Tax Subsidy as Capital Receipt, Orders Consequential Actions.

   Sunbeam Auto Pvt. Ltd Vs The Pr. Commissioner of Income Tax

   (2024) TaxCorp(LJ) 33254 (SC)

6. Direct Tax ·ITAT Delhi · 03 Feb 2024
   Delhi ITAT Validates Sec.80-IC Deduction for HUL’s Ancillary Unit: A Landmark Ruling on 'Manufacture' Definition

   Beeam Industries Pvt. Ltd Vs ACIT

   (2024) TaxCorp(LJ) 33252 (ITAT-DELHI) · Section 80-IC

7. Direct Tax ·ITAT Bangalore · 03 Feb 2024
   Bangalore ITAT Remands Case for Further Inquiry, Emphasizing Assessee’s Burden of Proof Under Sec.68

   BMM Ispat Limited Vs ACIT

   (2024) TaxCorp(LJ) 33251 (ITAT-BANGALORE) · Section 68

8. Direct Tax ·ITAT Delhi · 03 Feb 2024
   Delhi ITAT Reinforces Consistency and Mercantile System in Taxation of Expenditures

   Wimco Green Vs Assistant Commissioner of Income-tax

   (2024) TaxCorp(LJ) 33250 (ITAT-DELHI)

9. Direct Tax ·ITAT Ahmedabad · 03 Feb 2024
   Ahmedabad ITAT Affirms Sec.80-IA Deduction for Airport Arrival Block Development: A Benchmark Ruling

   N.C.C. – M.S.K.E.L (J.V.) Vs Income Tax Officer

   (2024) TaxCorp(LJ) 33249 (ITAT-AHMEDABAD) · Section 80-IA

10. Direct Tax ·ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Upholds Revision of Capital Gains Exemption under Section 54B

    BHOGILAL BHAILALBHAI PATEL VERSUS THE PR. CIT-1 VADODARA.

    (2024) TaxCorp(LJ) 33248 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110084&Category=ITAT&CategoryType=Zip

11. Direct Tax ·ITAT Pune · 02 Feb 2024
    Pune Tribunal Allows Belated Foreign Tax Credit Claims, Eases Compliance Norms

    AKSHAY RANGROJI UMALE VERSUS DY. COMMISSIONER OF INCOME TAX, CIRCLE-12, PUNE

    (2024) TaxCorp(LJ) 33247 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=110086&Category=ITAT&CategoryType=Zip

12. Direct Tax ·ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules Against Penalty for Alleged Misreporting of Income under Section 270A

    MAHENDRA N. PATEL, AHMEDABAD VERSUS THE DY. CIT, AHMEDABAD

    (2024) TaxCorp(LJ) 33240 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110069&Category=ITAT&CategoryType=Zip

13. Direct Tax ·ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules in Favor of Assessee in Share Sale Proceeds Case

    SHRIPAL SHESHMAL JAIN HUF VERSUS INCOME TAX OFFICER, WARD-1 (2) (4) , AHMEDABAD

    (2024) TaxCorp(LJ) 33239 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110070&Category=ITAT&CategoryType=Zip

14. Direct Tax ·ITAT Kolkata · 02 Feb 2024
    Kolkata Tribunal Upholds TDS Disallowance on Service Job Work Contract for Non-Compliance

    RISING RETAILS PVT. LTD. VERSUS INCOME TAX OFFICER, WARD- 4 (1) , KOLKATA

    (2024) TaxCorp(LJ) 33238 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110071&Category=ITAT&CategoryType=Zip

15. Direct Tax ·Karnataka High Court · 02 Feb 2024
    Karnataka High Court Rules Loan Waiver Outside Tax Ambit Regardless of Loan Purpose

    DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -3 (1) (1) , BENGALURU VERSUS M/S. I.G. PETRO CHEMICALS, THE INCOME TAX APPELLATE TRIBUNAL BENGALURU

    (2024) TaxCorp(LJ) 33237 (HC-KARNATAKA) · https://taxcorp.in/FileOpenDT.aspx?ID=91795&Category=Judgment&CategoryType=Zip

16. Direct Tax ·ITAT Delhi · 31 Jan 2024
    ITAT - Compensation to Freelance Journalist for Contract Non-Renewal Ruled Non-Taxable.

    Padma Rao Vs The C.I.T

    (2024) TaxCorp(LJ) 33227 (ITAT-DELHI)

17. Direct Tax ·Madras High Court · 31 Jan 2024
    HC - Madras High Court Allows Singaporean Company's Delayed ITR Filing for Refund Claim, Imposes Rs. 50,000 Cost per Petition.

    Tiong Woon Project & Contracting Pte. Ltd Vs The Central Board of Direct Taxes

    (2024) TaxCorp(LJ) 33226 (HC-MADRAS)

18. Direct Tax ·Delhi High Court · 30 Jan 2024
    HC - Sales Tax Subsidy to Industrial Units in Maharashtra Classified as Capital Receipt: Delhi HC's Verdict.

    Indo Rama Textiles Ltd Vs Commissioner Of Income Tax-Iv

    (2024) TaxCorp(LJ) 33219 (HC-DELHI)

19. Direct Tax ·Supreme Court · 29 Jan 2024
    SC - Supreme Court Remands ITC Tax Appeal Back to Calcutta High Court for Re-hearing.

    I.T.C. Ltd Vs Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33212 (SC)

20. Direct Tax ·Karnataka High Court · 27 Jan 2024
    Karnataka High Court Allows Mining Company’s Contribution to BATF as Business Expenditure under Section 37(1)

    The Sandur Manganese & Iron Ore Ltd Vs The Pr Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33202 (HC-KARNATAKA)

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