All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Rajkot · 27 Dec 2023
ITAT - Rajkot ITAT Declares Assessment on Deceased Assessee Void; Upholds Legal Representative's Rights.
DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT. VERSUS SMT. KANCHAN KIRAN SORATHIYA
(2023) TaxCorp(LJ) 33002 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=109437&Category=ITAT&CategoryType=Zip
Direct Tax ·Madras High Court · 26 Dec 2023
HC - Madras HC Grants Interim Relief to Cognizant in Buyback-DDT Case; Payment and Security Deposit Conditions Imposed.
Cognizant Technology Solutions India Pvt. Ltd
(2023) TaxCorp(LJ) 32998 (HC-MADRAS)
Direct Tax ·ITAT Delhi · 26 Dec 2023
ITAT - Chandigarh ITAT Declares DIN-less Reassessment Order Invalid, Upholds Mandatory CBDT DIN Circular.
SPS Structures Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32997 (ITAT-DELHI)
Direct Tax ·ITAT Delhi · 26 Dec 2023
ITAT - Delhi ITAT Upholds Taxability of Consortium as AOP in Commonwealth Games Contract Case.
Pico Deepali Overlays Consortium Vs DCIT
(2023) TaxCorp(LJ) 32996 (ITAT-DELHI)
Direct Tax ·ITAT Delhi · 26 Dec 2023
ITAT - Delhi ITAT Rules US Company Does Not Constitute PE in India; References Formula One & E-Funds Judgments.
EXL Service.Com INC Vs The Addl. D.I.T
(2023) TaxCorp(LJ) 32995 (ITAT-DELHI)
Direct Tax ·Karnataka High Court · 26 Dec 2023
HC - Karnataka High Court Orders Refund of Income Tax with Interest, Criticizes Withholding Without Adequate Reasoning.
M/S MYNTRA DESIGNS PRIVATE LIMITED VERSUS THE NATIONAL FACELESS ASSESSMENT CENTRE, THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4 (1) (1)
(2023) TaxCorp(LJ) 32990 (HC-KARNATAKA) · https://taxcorp.in/FileOpenDT.aspx?ID=91535&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 23 Dec 2023
ITAT - Mumbai ITAT Approves Income Accumulation for Trust's Charitable Activities.
Bal Jeevan Trust Vs ITO (E)
(2023) TaxCorp(LJ) 32988 (ITAT-MUMBAI)
Direct Tax ·Madras High Court · 23 Dec 2023
HC - Madras HC Orders Investigation into Misuse of PAN, Directs Issuance of New PAN if Needed.
Moorthy Prabhu Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32987 (HC-MADRAS)
Direct Tax ·Madras High Court · 23 Dec 2023
HC - Madras HC Quashes Prosecution for Delayed ITR Filing Within Assessment Year.
P. Padmanabhan Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32986 (HC-MADRAS) · Section 276CC
Direct Tax ·ITAT Pune · 23 Dec 2023
ITAT - Pune ITAT Overturns NFAC's Dismissal of Appeal, Cites Incorrect Limitation Calculation.
Zainab Abbas Lokhandwala Vs ITO
(2023) TaxCorp(LJ) 32985 (ITAT-PUNE)
Direct Tax ·ITAT Bangalore · 23 Dec 2023
ITAT - Bangalore ITAT Quashes Assessment Orders for Lack of 'Sec.153C Satisfaction Note' by AO.
Karthik Krishna Vs DCIT
(2023) TaxCorp(LJ) 32984 (ITAT-BANGALORE) · Section 153C
Direct Tax ·ITAT Chennai · 23 Dec 2023
ITAT - Chennai ITAT Rules in Favor of Trust for Section 11 Exemption Despite Delayed Filing of Form 10B.
Sri Vetri Vinayagar Educational Trust Vs ITO
(2023) TaxCorp(LJ) 32983 (ITAT-CHENNAI) · Section 11
Direct Tax ·ITAT Ahmedabad · 23 Dec 2023
ITAT - Ahmedabad ITAT Quashes Penalty Under Section 271(1)(c) for Inaccurate Income Particulars.
SURYSHREE BLOCKS PVT. LTD. VERSUS THE DCIT, CIRCLE-4 (1) (1) , AHMEDABAD
(2023) TaxCorp(LJ) 32980 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109400&Category=ITAT&CategoryType=Zip
Direct Tax ·Madras High Court · 23 Dec 2023
HC - Madras HC Condones 37-Day Delay in Filing Revised ITR for Pilot, Cites Work Constraints.
SUNIL NAIR VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI
(2023) TaxCorp(LJ) 32978 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91518&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Chennai · 23 Dec 2023
ITAT - Chennai ITAT Invalidates DRP Directions and Assessment Orders for Non-Compliance with DIN Mandate.
Sutherland Global & Others Vs The ACIT, DCIT
(2023) TaxCorp(LJ) 32977 (ITAT-CHENNAI)
Direct Tax ·Bombay High Court · 22 Dec 2023
HC - Bombay High Court Quashes Prosecution Against Director for Non-Compliance with Notice Requirements.
Anish Modi Vs Union of India
(2023) TaxCorp(LJ) 32976 (HC-BOMBAY)
Direct Tax ·Madras High Court · 22 Dec 2023
HC - Madras HC Upholds Co-op Societies' Compliance with IT Sections 194A & 194N.
The Chennimalai Siragiri Murugan Primary Handloom Weaver's Cooperative Society Ltd Vs The Income Tax Officer
(2023) TaxCorp(LJ) 32975 (HC-MADRAS) · Sections 194A, 194N
Direct Tax ·Bombay High Court · 21 Dec 2023
HC - Bombay HC Awards 6% Interest on Delayed Equalisation Levy Refund, References SC Precedents.
Group M Media India Private Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32973 (HC-BOMBAY) · Section 244A
Direct Tax ·ITAT Mumbai · 21 Dec 2023
ITAT - Mumbai ITAT Rejects Rs.59 Cr Share Premium Taxability, Upholds Investor’s Identity and Valuation Method.
PNP Maritime Services Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32972 (ITAT-MUMBAI)
Direct Tax ·ITAT Mumbai · 21 Dec 2023
ITAT - Mumbai ITAT Allows Deduction under Section 80G for CSR Expenses, Counters Revenue's Revisionary Order.
Societe Generale Securities India Pvt. Ltd Vs PCIT
(2023) TaxCorp(LJ) 32971 (ITAT-MUMBAI) · Section 80G

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