All landmark rulings

21,359 rulings

Desk: Both Direct Tax GST

Direct Tax ·Delhi High Court · 08 Dec 2023
HC - Delhi HC Quashes Reassessment Proceedings Against Real Estate Company, Rejects Application of Sec. 50C.
Shourya Infrastructure Pvt. Ltd Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32874 (HC-DELHI) · Section 50C
Direct Tax ·Madras High Court · 08 Dec 2023
HC - Madras High Court Upholds Reopening of Assessment for LLP Converted from Pvt. Ltd. Co., Cites Potential Income Escape.
BHK TRADING LLP VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 3 (1) CHENNAI, THE PRINCIPAL COMMISSIONER OF INCOME TAX -4, CHENNAI, THE ASSESSMENT UNIT, THE UNION OF INDIA
(2023) TaxCorp(LJ) 32872 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91353&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 08 Dec 2023
HC - Delhi High Court Rules Against Reopening of SIPL's Assessment, Cites Inappropriate Use of Section 50C.
SHOURYA INFRASTRUCTURE PVT. LTD. VERSUS INCOME TAX OFFICER, WARD 23 (2) & ANR.
(2023) TaxCorp(LJ) 32871 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91354&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 07 Dec 2023
HC - Delhi HC Dismisses Revenue’s Appeal Against Non-Existent Seller, Upholds ITAT’s Ruling.
Cairnhill CIPEF Ltd Vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2
(2023) TaxCorp(LJ) 32869 (HC-DELHI)
Direct Tax ·Delhi High Court · 07 Dec 2023
HC - Delhi HC Upholds Verizon’s Section 80-IA Deduction Claim, Dismisses Revenue’s Appeal on Expansion of Services.
Verizone Communications India Pvt. Ltd Vs THE PR. COMMISSIONER OF INCOME TAX-7
(2023) TaxCorp(LJ) 32868 (HC-DELHI) · Section 80-IA
Direct Tax ·ITAT Indore · 07 Dec 2023
ITAT - Indore ITAT Orders Fresh Assessment for Late IAS Officer Arvind Joshi, Citing Violation of Natural Justice.
Late Arvind Joshi Vs DCIT
(2023) TaxCorp(LJ) 32867 (ITAT-INDORE)
Direct Tax ·Supreme Court · 06 Dec 2023
SC - Supreme Court Upholds 'Market Value' of Electricity for Sec. 80-IA Deduction; Allows Change in Depreciation Method.
Jindal Steel & Others Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32860 (SC) · Section 80-IA
Direct Tax ·Delhi High Court · 06 Dec 2023
HC - Delhi HC Sets Aside Pepsico India’s Final Assessment Order Due to Unintentional Failure to Notify AO.
Pepsico India Holding Pvt. Ltd. Vs ASSESSMENT UNITI NCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE & ORS.
(2023) TaxCorp(LJ) 32859 (HC-DELHI)
Direct Tax ·ITAT Ahmedabad · 05 Dec 2023
ITAT - Ahmedabad ITAT Exempts TDS on Damages Paid to Non-Resident Shipping Company.
Nirma Limited Vs D.C.I.T.
(2023) TaxCorp(LJ) 32858 (ITAT-AHMEDABAD)
Direct Tax ·ITAT Visakhapatnam · 05 Dec 2023
ITAT - Visakhapatnam ITAT Rules in Favor of Assessee on Demonetization-Era Cash Deposits Case.
DHAIRYA LAKSHMI CELLULAR, VERSUS INCOME TAX OFFICER, WARD-2 (1) , VIJAYAWADA.
(2023) TaxCorp(LJ) 32857 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108936&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Visakhapatnam · 05 Dec 2023
ITAT - Visakhapatnam ITAT Affirms Capital Gains Treatment for Income Declared under IDS-2016.
JIYYANA VENKATRAYUDU, VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA.
(2023) TaxCorp(LJ) 32856 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108937&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 05 Dec 2023
ITAT - Indore ITAT Overturns Disallowance of Foreign Travel Expenses, Deems Them Business-Related.
M/S. STI INDIA LIMITED VERSUS DCIT/ACIT, 5 (1) , INDORE. AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32855 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108938&Category=ITAT&CategoryType=Zip
Direct Tax ·Delhi High Court · 04 Dec 2023
HC - Delhi HC Closes Writs on MFN Clause Tax Controversy, Following Supreme Court’s Nestle Judgment.
Societe De Participations Financieres Et Industrielles Spafi Vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
(2023) TaxCorp(LJ) 32853 (HC-DELHI)
Direct Tax ·ITAT Delhi · 04 Dec 2023
ITAT - Delhi ITAT Rules Offshore Supplies by Chinese Company to PGCIL Not Taxable in India.
Jiangdong Fittings Equipments Vs ACIT
(2023) TaxCorp(LJ) 32852 (ITAT-DELHI)
Direct Tax ·Bombay High Court · 04 Dec 2023
HC - Bombay HC Upholds Amendment to Income Definition in Tax Law, Rejects Constitutional Challenge.
Serum Institute of India Private Limited Vs Union of India
(2023) TaxCorp(LJ) 32851 (HC-BOMBAY)
Direct Tax ·ITAT Mumbai · 04 Dec 2023
ITAT - Mumbai ITAT Recognizes Environmental Preservation Trust’s Eligibility for Section 80G Registration.
Huhtamaki Foundation Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32850 (ITAT-MUMBAI)
Direct Tax ·ITAT Mumbai · 04 Dec 2023
ITAT - Mumbai Tribunal Upholds Deductibility of Compensation Expenditure in Real Estate Business.
DCIT, CIR-14 (3) (2) VERSUS SENTINEL PROPERTIES PVT. LTD.
(2023) TaxCorp(LJ) 32849 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108915&Category=ITAT&CategoryType=Zip
Direct Tax ·Bombay High Court · 02 Dec 2023
HC - Bombay HC Annuls Reassessment on Leasehold Rights Already Taxed in Subsequent Year.
Peoples Education Society Thane Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32844 (HC-BOMBAY)
Direct Tax ·ITAT Delhi · 02 Dec 2023
ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.
Global Schools Holdings Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32843 (ITAT-DELHI)
Direct Tax ·ITAT Delhi · 02 Dec 2023
ITAT - Delhi ITAT Quashes Assessment Orders Due to Non-Compliance with Mandatory DIN Requirement.
Keller Asia Pacific Limited Vs ACIT
(2023) TaxCorp(LJ) 32842 (ITAT-DELHI)

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