All landmark rulings

21,340 rulings

Desk: Both Direct Tax GST

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
Direct Tax ·Delhi High Court · 12 Dec 2023
HC - Delhi High Court Upholds Tribunal's Decision on Expunging AO's Remark on Loss Carry Forward.
PR. COMMISSIONER OF INCOME TAX, DELHI-1 VERSUS M/S. BURDA DRUCK INDIA PVT. LTD.
(2023) TaxCorp(LJ) 32899 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91400&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Bangalore · 11 Dec 2023
ITAT - Bangalore ITAT Rejects Retrospective Application of Sec. 12AB(4) Amendments, Upholds Trusts' Registrations.
Amala Jyothi Vidya Kendra Trust Vs PCIT
(2023) TaxCorp(LJ) 32897 (ITAT-BANGALORE) · Section 12AB(4)
Direct Tax ·ITAT Kolkata · 11 Dec 2023
ITAT - Kolkata ITAT Upholds Disallowances on Reimbursement Claims, Validates One-to-One Expenditure Link Requirement.
Dey’s Medical (U.P) Pvt. Ltd Vs Deputy Commissioner of Income-Tax
(2023) TaxCorp(LJ) 32896 (ITAT-KOLKATA) · Section 40(a)(ia)
Direct Tax ·Jharkhand High Court · 11 Dec 2023
HC - Jharkhand HC Validates Post-Search Reassessment for AY 2013-14 Under New Tax Regime.
Devika Construction and Developers Private Limited Vs Principal Chief Commissioner of Income Tax
(2023) TaxCorp(LJ) 32895 (HC-JHARKHAND) · Section 148
Direct Tax ·Supreme Court · 11 Dec 2023
SC - Supreme Court Clarifies Deduction Norms and Professional Expense Claims in Landmark Tax Ruling.
COMMISSIONER OF INCOME TAX VERSUS M/S JINDAL STEEL & POWER LIMITED THROUGH ITS MANAGING DIRECTOR
(2023) TaxCorp(LJ) 32894 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91378&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 11 Dec 2023
ITAT - Mumbai Tribunal Overturns TP Adjustment on Director’s Remuneration, Sets Precedent for Aggregate Benchmarking.
THE SUPREME INDUSTRIES LTD. VERSUS ACIT LTU, CIRCLE, MUMBAI
(2023) TaxCorp(LJ) 32893 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109012&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Visakhapatnam · 11 Dec 2023
ITAT - Visakhapatnam Tribunal Quashes Penalty Under Section 271D for Cash Transactions in Property Sale.
RAYALA RAJESWARA RAO, GUNTUR. VERSUS INCOME TAX OFFICER, WARD-1 (1) , GUNTUR.
(2023) TaxCorp(LJ) 32891 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=109015&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 11 Dec 2023
ITAT - Chennai Tribunal Rules in Favor of Assessee in Property Ownership Dispute Involving Partners and Firm.
SMT. CHANDRASEKARAN VALARMATHI, SMT. RAJASEKARAN VASANTHAMALLI VERSUS ITO NON-CORPORATE WARD-I (3) , COIMBATORE
(2023) TaxCorp(LJ) 32890 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109017&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Ahmedabad · 11 Dec 2023
ITAT - Ahmedabad Tribunal Overturns Revisionary Order in Deemed Dividend Case Involving Loans from Another Company.
SHREE GANESH INTERMEDIARIES PVT. LTD. VERSUS PR. COMMISSIONER OF INCOME TAX-4 AHMEDABAD.
(2023) TaxCorp(LJ) 32889 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109020&Category=ITAT&CategoryType=Zip
Direct Tax ·Supreme Court · 09 Dec 2023
SC - Supreme Court Rejects IT Dept.'s Review Petition in Key Software Taxation Case Involving ZTE Corporation.
ZTE Corporation Vs COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2
(2023) TaxCorp(LJ) 32888 (SC)
Direct Tax ·Delhi High Court · 09 Dec 2023
HC - Delhi HC Dismisses Revenue's Appeal on Rs. 103.87 Cr Loss from Receivables Sale.
Clix Capital Services Private Limited (Formerly Known As Ge Money Financialservices Private Ltd.) Vs PR. COMMISSIONER OF INCOME TAX-2
(2023) TaxCorp(LJ) 32887 (HC-DELHI)
Direct Tax ·ITAT Jaipur · 09 Dec 2023
ITAT - Jaipur ITAT Deletes Penalty for TDS Default on Foreign Remittance Citing Bona Fide Belief.
Isys Softech Private Limited Vs ITO
(2023) TaxCorp(LJ) 32886 (ITAT-JAIPUR)
Direct Tax ·ITAT Mumbai · 09 Dec 2023
ITAT - Mumbai ITAT Rules in Favor of Assessee in Share Premium Case Involving Foreign Direct Investment.
Carlisle Trading & Manufacturing India Private Limited Vs DCIT
(2023) TaxCorp(LJ) 32885 (ITAT-MUMBAI) · Section 68
Direct Tax ·ITAT Indore · 09 Dec 2023
ITAT - Indore ITAT Upholds Revisionary Order for Disallowance Issues in Assessee's Case.
Raj Kumar Goyal Vs Pr. CIT-2
(2023) TaxCorp(LJ) 32884 (ITAT-INDORE) · Section 43B
Direct Tax ·ITAT Bangalore · 09 Dec 2023
ITAT - Bangalore ITAT Allows Co-operative Society’s Full Deduction Claim Under Section 57.
M/S. SRI KANYAKAPARAMESHWARI VIVIDODDESHA SAHAKARA SANGHA NIYAMITA VERSUS ITO, WARD – 1, SHIVAMOGGA.
(2023) TaxCorp(LJ) 32882 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108996&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Rajkot · 09 Dec 2023
ITAT - Rajkot ITAT Upholds CIT's Revision on Exemption Claim Under Section 10(23C)(vi) by Educational Trust.
SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST VERSUS THE PR. COMMISSIONER OF INCOME-TAX (EXEMPTION) , AHMEDABAD
(2023) TaxCorp(LJ) 32881 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=108999&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 09 Dec 2023
ITAT - Delhi ITAT Annuls Penalty Under Section 271E for Loan Repayment by Bearer Cheque Due to Procedural Irregularities.
LATE SHRI PAWAN KUMAR, REPRESENTED BY SMT. NIRMAL JAIN (LEGAL HEIR) VERSUS JCIT, RANGE-2, GHAZIABAD
(2023) TaxCorp(LJ) 32880 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109001&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Ahmedabad · 09 Dec 2023
ITAT - Ahmedabad ITAT Allows Rectification for Dividend Income Taxation, Clarifies Exemption Under Sections 10(34) and 10(35).
RAJALBEN HIRENBHAI PATEL VERSUS DCIT, CIRCLE-2 (1) (1) VEJALPUR AHMEDABAD.
(2023) TaxCorp(LJ) 32879 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109004&Category=ITAT&CategoryType=Zip
Direct Tax ·Madras High Court · 09 Dec 2023
HC - Madras High Court Prioritizes Bank’s Mortgage Rights Over Income Tax Department's Attachment in Landmark Ruling.
M/S. CITY UNION BANK LIMITED, REPRESENTED BY ITS MANAGER (LEGAL), R.M. RENGANATH VERSUS TAX RECOVERY OFFICER-2, INCOME TAX, THE SUB REGISTRAR-1
(2023) TaxCorp(LJ) 32877 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91365&Category=Judgment&CategoryType=Zip

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