All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·Madras High Court · 11 Jan 2024
Madras HC Dismisses 14-Year Delay in Appeal Filing for Lack of Sufficient Cause
M. Srinivasulu Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 33111 (HC-MADRAS)
Direct Tax ·Rajasthan High Court · 11 Jan 2024
Rajasthan High Court Grants Penalty Immunity for Timely Withdrawal of Contentious Tax Claims
G R Infraprojects Limited Vs Assistant Commissioner of Income-Tax
(2024) TaxCorp(LJ) 33110 (HC-RAJASTHAN) · Section 40(a)(ii)
Direct Tax ·ITAT Pune · 11 Jan 2024
Pune ITAT Clarifies Timeline for Regular Trust Registration, Upholds Harmonious Interpretation
Shri Kailash Math Trust Vs The CIT(Exemption)
(2024) TaxCorp(LJ) 33109 (ITAT-PUNE)
Direct Tax ·Madras High Court · 10 Jan 2024
Madras High Court's Landmark Decision: No Restriction on Filing for Offence Compounding Despite Time Limits
Jak Communications Private Limited Vs The Chief Commissioner of Income Tax (TDS)
(2024) TaxCorp(LJ) 33108 (HC-MADRAS)
Direct Tax ·Supreme Court · 10 Jan 2024
Supreme Court Restores Assessee's Appeals at Rajasthan High Court, Citing Right to Meritorious Hearing
Herbicides India Limited Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33107 (SC)
Direct Tax ·ITAT Delhi · 10 Jan 2024
Delhi ITAT Delivers Key Ruling on Section 69A: A Win for Reasonable Explanations in Asset Investment Cases
SH. NARINDER SINGH PUNIHANI VERSUS DCIT, CENTRAL CIRCLE-19, NEW DELHI
(2024) TaxCorp(LJ) 33105 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109638&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 10 Jan 2024
Chennai ITAT Upholds Deduction of Interest on Loans for Settling Partner Accounts under Section 36(1)(iii)
M/S. ARIFF AND COMPANY VERSUS THE ASST. COMMISSIONER–OF INCOME TAX, CENTRAL CIRCLE-II (3) , CHENNAI.
(2024) TaxCorp(LJ) 33104 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109655&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 10 Jan 2024
Chennai ITAT Rules on Taxability of Unexplained Stock Investments
ETHIRAJ HOTEL MART VERSUS THE DCIT, CENTRAL CIRCLE 3 (4) , CHENNAI.
(2024) TaxCorp(LJ) 33102 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109660&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Surat · 10 Jan 2024
Surat Tribunal Sets New Benchmarks in Tax Assessment for Accommodation Entry Cases
KAMAL JAYANTILAL ZAVERI VERSUS INCOME TAX OFFICER, WARD 1 (3) (7) SURAT
(2024) TaxCorp(LJ) 33101 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109664&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 09 Jan 2024
ITAT - Mumbai ITAT Quashes Revision Order Seeking 'Fuller Inquiry' Over Section 10(21) Exemption on Incidental Rental Income.
The Synthetic & Art Silk Mills Research Association Vs Commissioner of Income Tax
(2024) TaxCorp(LJ) 33100 (ITAT-MUMBAI) · Section 10(21)
Direct Tax ·ITAT Mumbai · 09 Jan 2024
ITAT - ITAT Upholds Non-Resident Status for Indian Investor Despite Revenue's Challenge.
Nishant Kanodia Vs Asstt. Commissioner of Income Tax
(2024) TaxCorp(LJ) 33099 (ITAT-MUMBAI) · Section 6(1)
Direct Tax ·Supreme Court · 09 Jan 2024
Supreme Court Upholds Bombay HC's Decision Quashing Reassessment of Non-Existent Entity
Sterlite Technologies Limited Vs The Deputy Commissioner Of Income Tax & Ors.
(2024) TaxCorp(LJ) 33098 (SC)
Direct Tax ·ITAT Mumbai · 09 Jan 2024
Mumbai ITAT Annuls Bogus Purchase Addition, Stresses on Concrete Evidence for Tax Assessments
DY. CIT, CIRCLE 7 (1) (1) , MUMBAI VERSUS M/S. MOTA TRADING PVT. LTD., MUMBAI
(2024) TaxCorp(LJ) 33097 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109635&Category=ITAT&CategoryType=Zip
Direct Tax ·Gujarat High Court · 09 Jan 2024
Gujarat High Court Sets Precedent in Taxation of Unaccounted Stock
LAXMI GOLD PALACE VERSUS DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR
(2024) TaxCorp(LJ) 33095 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91643&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 09 Jan 2024
Delhi High Court Sets Precedent on Limitation Period for Penalty Proceedings in Tax Cases
PR. COMMISSIONER OF INCOME TAX -7 VERSUS THAPAR HOMES LTD.
(2024) TaxCorp(LJ) 33094 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91645&Category=Judgment&CategoryType=Zip
Direct Tax ·Rajasthan High Court · 09 Jan 2024
Rajasthan High Court Clarifies Scope of 'Information' under Section 148A(b) for Reassessment
CHATURBHUJ GATTANI AND SAROJ GATTANI VERSUS INCOME -TAX OFFICER, RAJASTHAN PRINCIPAL COMMISSIONER OF INCOME TAX, JODHPUR-1
(2024) TaxCorp(LJ) 33093 (HC-RAJASTHAN) · https://taxcorp.in/FileOpenDT.aspx?ID=91649&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 08 Jan 2024
HC - Delhi HC Condones Bar Council of India's Delay in Filing Form 10 Due to Unnoticed Amendments.
Bar Council Of India Vs COMMISSIONER OF INCOME TAX
(2024) TaxCorp(LJ) 33091 (HC-DELHI)
Direct Tax ·ITAT Delhi · 08 Jan 2024
ITAT - ITAT Rules Assessment Order Time-Barred Due to Delay in Filing DRP Objections Beyond Section 144C(4) Time-Limit.
Mavenir UK Holdings Vs The ACIT
(2024) TaxCorp(LJ) 33090 (ITAT-DELHI) · Section 144C(4)
Direct Tax ·ITAT Bangalore · 08 Jan 2024
Bangalore Tribunal Sets Precedent for Delay Condonation in Tax Appeals, Offers Relief to Senior Citizens in Demonetization Cases
MARATE VENKATESHKUMAR C/O GD & ASOCIATES, CHARTERED ACCOUNTANTS VERSUS ITO WARD 1 (6) HUBLI
(2024) TaxCorp(LJ) 33089 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=109622&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 08 Jan 2024
Delhi ITAT Ruling Clarifies Permanent Establishment Criteria, Exempts US Enterprise from Indian Tax
M/S EXL SERVICE. COM INC [PRESENTLY KNOWN AS EXL SERVICE COM LL VERSUS THE ADDL. D.I.T RANGE -2 (1) NEW DELHI AND (VICE-VERSA)
(2024) TaxCorp(LJ) 33088 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109623&Category=ITAT&CategoryType=Zip

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