All landmark rulings

21,359 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Mumbai · 27 Nov 2023
ITAT - Mumbai ITAT Grants Relief for Delay in Tax Appeal with Charity Donation Condition.
General Lifescience Distributors Vs Commissioner of Income-tax
(2023) TaxCorp(LJ) 32799 (ITAT-MUMBAI)
Direct Tax ·Calcutta High Court · 27 Nov 2023
HC - Calcutta HC Overturns Reassessment Proceedings, Citing Lack of Tangible Material by Revenue.
Dinesh Kumar Goyal HUF Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32798 (HC-CALCUTTA)
Direct Tax ·ITAT Delhi · 25 Nov 2023
ITAT - Delhi ITAT Remands Case for Revaluation of Shares, Citing Inadequate Examination by CIT(A).
Sharp Eye Broadcasting Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32792 (ITAT-DELHI) · Section 56(2)(viib)
Direct Tax ·Calcutta High Court · 25 Nov 2023
HC - Calcutta High Court Upholds Section 148 Notice by Jurisdictional AO: Clarifies Concurrent Jurisdiction with NaFAC.
Sanghi Steel Udyog Private Limited Vs UNION OF INDIA AND ORS.
(2023) TaxCorp(LJ) 32791 (HC-CALCUTTA)
Direct Tax ·ITAT Bangalore · 25 Nov 2023
ITAT - Bangalore ITAT Enforces Section 43B on Unpaid Service Tax, Disregards 'Not Charged to P&L Account' Argument.
Ashraf Nafisa Althaf Vs ITO
(2023) TaxCorp(LJ) 32790 (ITAT-BANGALORE) · Section 43B
Direct Tax ·Delhi High Court · 25 Nov 2023
HC - Delhi HC Condoned 79-Day Delay in Appeal Filing, Citing Time Spent in ITAT Review.
Resorts Consortium India Limited Vs INCOMETAXAPPEALLATETRIBUNALSMC-1
(2023) TaxCorp(LJ) 32789 (HC-DELHI)
Direct Tax ·Orissa High Court · 25 Nov 2023
HC - Orissa High Court Upholds ITAT's Decision on Tax Evasion in Penny Stocks Case, Rejects Revenue's Appeal as Non-Maintainable.
PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHUBANESWAR VERSUS SEKHAR KUMAR MOHAPATRA
(2023) TaxCorp(LJ) 32788 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91250&Category=Judgment&CategoryType=Zip
Direct Tax ·Delhi High Court · 25 Nov 2023
HC - Delhi High Court Rules Assessment Order Invalid in Absence of Notice under Section 143(2) - Section 292BB Not Applicable.
PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 VERSUS GRAND EXPRESS DEVELOPERS PVT. LTD.
(2023) TaxCorp(LJ) 32787 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91251&Category=Judgment&CategoryType=Zip
Direct Tax ·Supreme Court · 25 Nov 2023
SC - Supreme Court Denies Deduction under Section 80HHC for Foreign Exchange Fluctuation Gains, Emphasizes 'Derived From' Export.
SHAH ORIGINALS VERSUS COMMISSIONER OF INCOME TAX-24, MUMBAI
(2023) TaxCorp(LJ) 32783 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91255&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Visakhapatnam · 24 Nov 2023
ITAT - Visakhapatnam ITAT Grants Section 80P Deduction on Interest Income for Cooperative Society.
Yendagandhi Large Sized Co-operative Society Ltd Vs Income Tax Officer
(2023) TaxCorp(LJ) 32782 (ITAT-VISAKHAPATNAM) · Section 80P
Direct Tax ·Madras High Court · 24 Nov 2023
HC - Madras HC Quashes Prosecution for Delayed ITR Filing in Case of Prepaid Taxes and Refund Claim.
Manav Menon Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32781 (HC-MADRAS)
Direct Tax ·Foreign · 24 Nov 2023
FC - Luxembourg Court Overturns Advance Tax Ruling on Grounds of Factual Inconsistency.
A SARL Vs Foreign Court Luxembourg
(2023) TaxCorp(LJ) 32780 (FOREIGN)
Direct Tax ·ITAT Mumbai · 24 Nov 2023
ITAT - Mumbai ITAT Allows Appeal on Property Sale Value, Invokes Tolerance Limit under Section 43CA.
AMSONS STEEL PVT. LTD. VERSUS DCIT, CIRCLE-6 (1) (1) MUMBAI
(2023) TaxCorp(LJ) 32779 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108617&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Jaipur · 24 Nov 2023
ITAT - Jaipur ITAT Revokes Penalty Under Section 271(1)(c) for Voluntarily Surrendered Income.
VINAYA SHARMA VERSUS ACIT, CENTRAL CIRCLE, KOTA
(2023) TaxCorp(LJ) 32778 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108618&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Upholds Section 143(3) Assessment in Penny Stock Case, Remands for Fresh Consideration.
SMT. SARLA JAIN, C/O NAKODA MARKETING VERSUS ITO, WARD-1, KHANDWA
(2023) TaxCorp(LJ) 32777 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108619&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Chennai · 24 Nov 2023
ITAT - Chennai ITAT Quashes LTCG Assessment for AY 2006-07, Cites Supreme Court Precedent on Property Rights Transfer.
SMT. RAJAMANIKAM MEERABAI VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD -15 (3) , CHENNAI.
(2023) TaxCorp(LJ) 32776 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108624&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Accepts Assessee's Inventory Valuation Method, Deletes Addition for Non-Moving Stock.
CUMMINS TECHNOLOGIES INDIA PVT. LTD. VERSUS ACIT CIRCLE -1 (1) UJJAIN
(2023) TaxCorp(LJ) 32775 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108636&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Indore · 24 Nov 2023
ITAT - Indore ITAT Partially Accepts Assessee's Appeal on Deemed Income, Differentiates Between Stock, Advances, and Cash.
SHRI PREMDEEP RAJPUT VERSUS ACIT, CENTRAL CIRCLE, UJJAIN
(2023) TaxCorp(LJ) 32774 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108637&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Hyderabad · 23 Nov 2023
ITAT - Hyderabad ITAT Rejects LTCG Exemption on Penny Stocks, Citing Unrealistic Profits.
Anirudh Venkata Ragi Vs Income Tax Officer
(2023) TaxCorp(LJ) 32773 (ITAT-HYDERABAD)
Direct Tax ·ITAT Delhi · 21 Nov 2023
ITAT - ITAT Rules Against Penalty on PSU for Income Declaration Discrepancy Under Section 271(1)(c).
PRAGATI POWER CORPORATION LTD. VERSUS DCIT, CIRCLE-10 (1) NEW DELHI.
(2023) TaxCorp(LJ) 32752 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108544&Category=ITAT&CategoryType=Zip

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