All landmark rulings

21,339 rulings

Desk: Both Direct Tax GST

Direct Tax ·Delhi High Court · 14 Dec 2023
HC - Delhi HC Affirms IBC Supremacy Over Post-Approval Revenue Claims.
TUF Metallurgical Pvt. Ltd Vs UNION OF INDIA AND ORS.
(2023) TaxCorp(LJ) 32925 (HC-DELHI)
Direct Tax ·Delhi High Court · 14 Dec 2023
HC - Delhi High Court Rejects Revenue's Appeal in Section 153A Case, Citing Lack of Incriminating Material Post-Search.
Oxygen Business Park Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL-1
(2023) TaxCorp(LJ) 32924 (HC-DELHI) · Section 153A
Direct Tax ·Kerala High Court · 14 Dec 2023
HC - Kerala High Court Dismisses Petition on TDS Late Filing Fee Due to Delay and Legal Merits.
M/S. ALAMPALLY PRESSURE TESTING COMPANY PRIVATE LTD. VERSUS UNION OF INDIA, DEPUTY COMMISSIONER OF INCOME TAX, CENTRALISED PROCESSING CELL- TDS TDS CPS, CENTRAL BOARD OF DIRECT TAXES
(2023) TaxCorp(LJ) 32922 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=91413&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 14 Dec 2023
ITAT - Mumbai Tribunal Rules on Stamp Duty Value for Joint Property under Section 56(2)(vii).
REKHA SINGH VERSUS ITO 29 (3) (2) , MUMBAI
(2023) TaxCorp(LJ) 32921 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109171&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Jaipur · 14 Dec 2023
ITAT - Jaipur Tribunal Overturns Penalty for Non-Deduction of TDS on Software Payments to US Companies.
ISYS SOFTECH PVT. LTD. VERSUS ITO WARD 2 (2) , JAIPUR
(2023) TaxCorp(LJ) 32920 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=109172&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 14 Dec 2023
ITAT - Chennai Tribunal Annuls 200% Penalty for Misreporting of Income under Section 270A.
CHITRA RAMANATHAN VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD 17 (6) , CHENNAI.
(2023) TaxCorp(LJ) 32919 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109174&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Rajkot · 14 Dec 2023
ITAT - Rajkot Tribunal Quashes Addition of Gift as Undisclosed Income under Section 68.
BHAVESH RAMESHCHANDRA MEHTA VERSUS A.C.I.T, CIRCLE-2, (PRESENTLY, CIRCLE-2 (1) ) RAJKOT.
(2023) TaxCorp(LJ) 32918 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=109175&Category=ITAT&CategoryType=Zip
Direct Tax ·Delhi High Court · 13 Dec 2023
HC - Delhi HC Denies Stay on Demand to NewsClick, Citing Lack of Prima Facie Case and Financial Discrepancies.
PPK Newsclick Studio Pvt Ltd Vs PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32917 (HC-DELHI)
Direct Tax ·Delhi High Court · 13 Dec 2023
HC - Delhi HC Rules GoDaddy’s Domain Name Registration Fees Not Taxable as Royalty.
Godaddy.com LLC Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32916 (HC-DELHI)
Direct Tax ·Delhi High Court · 13 Dec 2023
HC - Delhi High Court Rejects Revenue's Delayed Appeals, Criticizes Lack of Sufficient Explanation.
Versatile Polytech Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
(2023) TaxCorp(LJ) 32915 (HC-DELHI)
Direct Tax ·ITAT Surat · 13 Dec 2023
ITAT - Surat Tribunal Overturns Addition Based Solely on Form 26AS Discrepancies.
SHEELABEN D. ITALIA VERSUS I.T.O., WARD-2 (3) (4) , SURAT
(2023) TaxCorp(LJ) 32914 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=109085&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 12 Dec 2023
ITAT - Mumbai ITAT Rules Sec.194LBC Inapplicable on Excess Interest Spread to Loan Originator.
Vivriti Cibus 013 2017 Vs Income Tax Officer (TDS)-2(3)(3)
(2023) TaxCorp(LJ) 32908 (ITAT-MUMBAI) · Section 194LBC
Direct Tax ·Madras High Court · 12 Dec 2023
HC - Madras High Court Upholds Order Releasing Attached Property, Deems Benami Act Amendments Prospective.
Advance Infra Developers Pvt Ltd Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32907 (HC-MADRAS)
Direct Tax ·Supreme Court · 12 Dec 2023
SC - Supreme Court Dismisses Revenue's Appeal Against Bombay HC's Judgment in Lehman Brothers Reassessment Case.
Lehman Brothers Investments Pte.Ltd Vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
(2023) TaxCorp(LJ) 32906 (SC)
Direct Tax ·Supreme Court · 12 Dec 2023
SC - Supreme Court Dismisses Siva Industries' SLP Over 2139 Days' Delay in Appeal Filing.
Siva Industries and Holdings Ltd Vs ACIT
(2023) TaxCorp(LJ) 32905 (SC)
Direct Tax ·ITAT Ahmedabad · 12 Dec 2023
ITAT - Ahmedabad ITAT Upholds Revision Denying Weighted Deduction for Donations to Unapproved Institute.
Joshi Technologies International Inc. Vs Commissioner of Income-tax (IT & TP)
(2023) TaxCorp(LJ) 32904 (ITAT-AHMEDABAD)
Direct Tax ·ITAT Kolkata · 12 Dec 2023
ITAT - Kolkata Tribunal Allows Business Expenditure Claim for Compensation Paid Due to Contractual Non-fulfillment.
FARSEEN RUBBER INDUSTRIES LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7 (1), KOLKATA
(2023) TaxCorp(LJ) 32903 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109073&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 12 Dec 2023
ITAT - Mumbai Tribunal Clarifies Taxability of US Educational Institution's Receipts Under Indo-US DTAA.
MASSACHUSETTS INSTITUTE OF TECHNOLOGY, C/O BSR & CO LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) , CIRCLE 3 (2) (1) , MUMBAI
(2023) TaxCorp(LJ) 32902 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109074&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 12 Dec 2023
ITAT - Mumbai Tribunal Upholds Revision Under Section 263 on Transfer Pricing Order for Lack of Inquiry.
ZENZI PHARMACEUTICAL INDUSTRIES PVT. LTD. VERSUS CIT (TRANSFER PRICING) -4, MUMBAI
(2023) TaxCorp(LJ) 32901 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109076&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Ahmedabad · 12 Dec 2023
ITAT - Ahmedabad Tribunal Rejects AO's Claim of Bogus Short-Term Capital Loss on Share Sales.
VARUN NAGINBHAI PATEL VERSUS DCIT, CIRCLE 3 (3) , AHMEDABAD
(2023) TaxCorp(LJ) 32900 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109093&Category=ITAT&CategoryType=Zip

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