All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·Gujarat High Court · 27 Jan 2024
Gujarat High Court Upholds ITAT Decision, Grants Exemption under Section 11 for Late Form 10B Filing
Gujarat Energy Development Agency Vs The Commissioner Of Income Tax
(2024) TaxCorp(LJ) 33201 (HC-GUJARAT) · Section 11
Direct Tax ·ITAT Mumbai · 27 Jan 2024
Mumbai ITAT Upholds Deletion of Addition for Alleged Inflated Fuel Costs by Reliance Infrastructure
Reliance Infrastructure Ltd Vs DCIT
(2024) TaxCorp(LJ) 33200 (ITAT-MUMBAI)
Direct Tax ·ITAT Chandigarh · 25 Jan 2024
Chandigarh ITAT Rules Against Automatic Invocation of Section 69A/69B for Income Surrendered During Survey
Veer Enterprises Vs The DCIT
(2024) TaxCorp(LJ) 33199 (ITAT-CHANDIGARH) · Sections 69A, 69B
Direct Tax ·Calcutta High Court · 25 Jan 2024
Calcutta High Court Upholds Reassessment Proceedings Under Section 148A for AY 2016-17
Champa Impex Private Limited Vs UNION OF INDIA AND OTHERS
(2024) TaxCorp(LJ) 33198 (HC-CALCUTTA) · Section 148A(a)
Direct Tax ·ITAT Delhi · 24 Jan 2024
Delhi ITAT Rules Management Fee on ECB as 'Interest', Exempt Under India-Germany DTAA
AKA AUSFUHRRKREDITGESELLSCHAFT MBH Vs The Assistant Commissioner of Income-tax
(2024) TaxCorp(LJ) 33189 (ITAT-DELHI) · Section 2(28A)
Direct Tax ·Bombay High Court · 20 Jan 2024
Bombay High Court Advocates Justice-Oriented Approach, Allows Assessee to Rectify Name in ITR Despite Delay
Optra Health Private Limited Vs Additional Commissioner of Income Tax (HQ)
(2024) TaxCorp(LJ) 33171 (HC-BOMBAY)
Direct Tax ·Madras High Court · 20 Jan 2024
Madras High Court Orders 6% Interest on Delayed Tax Refund to Non-Resident Due to CPC's Delay in SWIFT Code and IBAN Processing
Coda Global LLC Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33170 (HC-MADRAS)
Direct Tax ·ITAT Mumbai · 20 Jan 2024
Mumbai ITAT Rules in Favor of Exemption on Capital Gains for Pre-2017 Share Acquisition under Mauritius DTAA
Comstar Mauritius Limited Vs CIT(IT)
(2024) TaxCorp(LJ) 33169 (ITAT-MUMBAI)
Direct Tax ·ITAT Delhi · 20 Jan 2024
IIT Delhi Exonerated from TDS Default Allegations over Employee Accommodation Perquisites by Delhi ITAT
Indian Institute of Technology Vs ACIT
(2024) TaxCorp(LJ) 33168 (ITAT-DELHI)
Direct Tax ·ITAT Mumbai · 20 Jan 2024
Mumbai ITAT Upholds Quashing of Reassessment on Rs. 600 Cr Cross Currency Swap Loss
East West Pipeline Private Limited Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33167 (ITAT-MUMBAI)
Direct Tax ·ITAT Indore · 20 Jan 2024
Indore Tribunal Upholds Revision under Section 263 for Inadequate Inquiry by AO
RAJ KUMAR GOYAL VERSUS PR. CIT-2, INDORE
(2024) TaxCorp(LJ) 33166 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109885&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 19 Jan 2024
Mumbai ITAT Upholds Revisionary Proceedings on Play Games 24X7 for Alleged Short TDS on Winnings
Play Games24x7 Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33160 (ITAT-MUMBAI)
Direct Tax ·Rajasthan High Court · 19 Jan 2024
HC - Rajasthan HC Grants Penalty Immunity to Assessee for Voluntary Correction of GST Input Tax Credit Provision.
Chambal Fertilizers and Chemicals Limited Vs Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 33159 (HC-RAJASTHAN)
Direct Tax ·Foreign · 19 Jan 2024
FC - Polish Supreme Court Upholds Taxpayer's Appeal: Official Treaty Text Prevails Over English Version in Withholding Tax Dispute.
Anonymous Vs Foreign Court Poland
(2024) TaxCorp(LJ) 33158 (FOREIGN)
Direct Tax ·ITAT Raipur · 19 Jan 2024
Raipur Tribunal Overturns Addition under Section 68 for Assessee Not Maintaining Books of Accounts
ASHA SONI VERSUS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 (1) , BILASPUR
(2024) TaxCorp(LJ) 33157 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109823&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 19 Jan 2024
Delhi Tribunal Remands TDS Demand Case for Rectification, Cites Need for Verification
LUFTHANSA CARGO AG VERSUS THE DCIT (TDS) , GURGAON, HARYANA
(2024) TaxCorp(LJ) 33156 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109828&Category=ITAT&CategoryType=Zip
Direct Tax ·Bombay High Court · 19 Jan 2024
Bombay High Court Upholds ITAT's Decision on Anonymous Donations to Trust
M/S. EVEREST EDUCATION SOCIETY VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD
(2024) TaxCorp(LJ) 33154 (HC-BOMBAY) · https://taxcorp.in/FileOpenDT.aspx?ID=91716&Category=Judgment&CategoryType=Zip
Direct Tax ·Calcutta High Court · 19 Jan 2024
Calcutta High Court Validates Reassessment Notice for AY 2016-2017, Rejects Assessee's Challenge on Procedural Grounds
CHAMPA IMPEX PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS
(2024) TaxCorp(LJ) 33153 (HC-CALCUTTA) · https://taxcorp.in/FileOpenDT.aspx?ID=91719&Category=Judgment&CategoryType=Zip
Direct Tax ·Bombay High Court · 18 Jan 2024
Bombay High Court Dismisses Delayed 'Natural Justice' Plea in Penalty Proceedings Against Veena Estate Pvt. Ltd
Veena Estate Pvt. Ltd Vs Commissioner of Income-Tax, Mumbai
(2024) TaxCorp(LJ) 33152 (HC-BOMBAY)
Direct Tax ·ITAT Delhi · 18 Jan 2024
ITAT - Delhi ITAT Nullifies Reassessment Against Mauritian Investment Company Over Foreign Remittance.
AEP Investments (Mauritius) Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33151 (ITAT-DELHI)

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