All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Jabalpur · 21 Dec 2023
ITAT - Jabalpur Tribunal Quashes Revision under Section 263, Validates Property Purchase from Relative.
MOHAMMAD SHAHID KHAN VERSUS INCOME TAX OFFICER, WARD-1, SAGAR.
(2023) TaxCorp(LJ) 32968 (ITAT-JABALPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109332&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Jodhpur · 21 Dec 2023
ITAT - Jodhpur Tribunal Upholds Exemption under Section 11(1)(d) for Trust, Rejects Revenue's Claims of Misutilization.
ACIT, CIRCLE- (EXEMPTIONS) JODHPUR., DY. CIT, CENTRAL CIRCLE-1, UDAIPUR. VERSUS M/S PADMAVATI INSTITUTE FOR MEDICAL EDUCATION & SCIENCE TRUST
(2023) TaxCorp(LJ) 32967 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109333&Category=ITAT&CategoryType=Zip
Direct Tax ·Karnataka High Court · 20 Dec 2023
HC - Karnataka HC Orders Revenue to Refund Rs.29.30 Cr to Myntra, Citing Insufficient Reasons for Withholding.
Myntra Designs Pvt. Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32964 (HC-KARNATAKA)
Direct Tax ·Delhi High Court · 20 Dec 2023
HC - Delhi HC Orders Revenue to Accept Returned Income after Expiry of Limitation Period.
Indian Renewable Energy Development Agency Ltd Vs PR. COMMISSIONER OF INCOME TAX [LTU] NEW DELHI & ANR.
(2023) TaxCorp(LJ) 32963 (HC-DELHI) · Sections 153(2A), 153(3)
Direct Tax ·ITAT Ahmedabad · 20 Dec 2023
ITAT - ITAT Ahmedabad Dismisses Depreciation Claim on Land Development Expenditure for Leasehold Property.
ADANI PORTS & SPECIAL ECONOMIC ZONE LTD. VERSUS JT. COMMISSIONER OF INCOME TAX (OSD), O/O. PR. CIT-1, AHMEDABAD AND D.C.I.T., A.C.I.T, CIRCLE-1 (1) (1), AHMEDABAD
(2023) TaxCorp(LJ) 32960 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109294&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 19 Dec 2023
ITAT - Delhi ITAT Quashes Assessment Order for Lack of DIN, Upholds CBDT Circular's Mandate.
Finesse International Design Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32956 (ITAT-DELHI) · Section 153D
Direct Tax ·Madras High Court · 19 Dec 2023
HC - Madras HC Upholds Principles of Natural Justice in Agricultural Income Assessment Case.
C. Chellamuthu Vs The Principal Commissioner, National Faceless Assessment Centre
(2023) TaxCorp(LJ) 32955 (HC-MADRAS)
Direct Tax ·ITAT Mumbai · 19 Dec 2023
ITAT - Mumbai ITAT Clarifies Charitable Entity’s Trade Activities in Line with SC's AUDA Judgment.
Media Research Users Council Vs Asst. Director of Income Tax
(2023) TaxCorp(LJ) 32954 (ITAT-MUMBAI)
Direct Tax ·Madras High Court · 19 Dec 2023
HC - Madras High Court Denies Compounding of Offences for Assessee with Multiple Grave Offences.
THIRUPATHI KUMAR KHEMKA, CHENNAI VERSUS THE CHIEF COMMISSIONER OF INCOME TAX-1, CHENNAI
(2023) TaxCorp(LJ) 32949 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91464&Category=Judgment&CategoryType=Zip
Direct Tax ·Supreme Court · 18 Dec 2023
SC - Supreme Court Dismisses Revenue's SLP for Delay, Upholds Delhi HC's Judgment on Special Audit Fee Interest.
G.K. Choksi And Co Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR.
(2023) TaxCorp(LJ) 32947 (SC)
Direct Tax ·ITAT Jodhpur · 18 Dec 2023
ITAT - Jodhpur Tribunal Quashes TCS Default on Minor Forest Products, Differentiates from Forest Products.
SH. BHERU LAL GARG VERSUS INCOME TAX OFFICER, (TDS) , UDAIPUR.
(2023) TaxCorp(LJ) 32945 (ITAT-JODHPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109252&Category=ITAT&CategoryType=Zip
Direct Tax ·Delhi High Court · 16 Dec 2023
HC - Delhi HC Orders Refund of Tax Exceeding 20% Demand Adjustment for Assessee.
FIS Payment Solutions & Services India Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX-9(1) & ANR
(2023) TaxCorp(LJ) 32940 (HC-DELHI)
Direct Tax ·ITAT Mumbai · 16 Dec 2023
ITAT - ITAT Mumbai Upholds Disallowance on Lease Premium, Awaits High Court's Decision on Similar Case.
Small Industrial Vs DCIT
(2023) TaxCorp(LJ) 32939 (ITAT-MUMBAI)
Direct Tax ·Delhi High Court · 16 Dec 2023
HC - Delhi HC Exonerates Non-Resident Indian from Unexplained Cash Deposit Charges Under Section 69A.
Hersh Washesher Chadha Vs The CIT
(2023) TaxCorp(LJ) 32938 (HC-DELHI) · Section 69A
Direct Tax ·Delhi High Court · 16 Dec 2023
HC - Delhi High Court Clarifies Scope of AO's Inquiry, Sets Precedent in Tax Assessment Dispute.
Klaxon Trading Pvt Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-4
(2023) TaxCorp(LJ) 32937 (HC-DELHI)
Direct Tax ·ITAT Ahmedabad · 16 Dec 2023
ITAT - Ahmedabad ITAT Abolishes Penalty under Section 271(1)(c) for Non-Disclosure in Original Return.
BANKIMBHAI NATVERBHAI PATEL VERSUS INCOME TAX OFFICER, WARD-3, VADODARA
(2023) TaxCorp(LJ) 32936 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109201&Category=ITAT&CategoryType=Zip
Direct Tax ·Supreme Court · 15 Dec 2023
SC - Supreme Court Dismisses Revenue's SLP on Software Taxation, Advocates Consolidated Approach.
Nagravision SA Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32931 (SC)
Direct Tax ·Supreme Court · 15 Dec 2023
SC - Supreme Court Upholds HC's Decision on Section 14A Disallowance, Citing Maxopp Precedent.
PNB Housing Finance Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32930 (SC) · Section 14A
Direct Tax ·ITAT Mumbai · 15 Dec 2023
Mumbai ITAT Supports Tata Sons' Claim for Interest on Tax Refund under Section 244A
Tata Sons Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32929 (ITAT-MUMBAI) · Section 244A(1)/(1A)
Direct Tax ·ITAT Delhi · 15 Dec 2023
ITAT - ITAT Delhi Bench Declares Corpus-Specific Voluntary Contributions as Capital Receipt, Exempt from Tax.
The A.C.I.T vs M/s Financial Inclusion Trust
(2023) TaxCorp(LJ) 32927 (ITAT-DELHI) · Section 143

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