All landmark rulings

1. Direct Tax ·ITAT Chennai · 21 Nov 2023
   ITAT - Chennai ITAT Accepts Foreign Company's Revenue Recognition, Dismisses Addition for Short Contract Revenue.

   M/S. ST ENGINEERING ELECTRONICS LTD. (CHENNAI PROJECT OFFICE) ORCHID CENTER VERSUS ACIT INTERNATIONAL TAXATION, CIRCLE-2 (2) CHENNAI

   (2023) TaxCorp(LJ) 32751 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108547&Category=ITAT&CategoryType=Zip

2. Direct Tax ·ITAT Delhi · 21 Nov 2023
   ITAT - Delhi ITAT Clarifies Assessee's Status, Exempts from Section 56(2)(viib) Provisions on Share Premium.

   DCIT, CENTRAL CIRCLE-16, NEW DELHI VERSUS COMPTECH SOLUTIONS PVT. LTD.

   (2023) TaxCorp(LJ) 32750 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108549&Category=ITAT&CategoryType=Zip

3. Direct Tax ·P&H High Court · 21 Nov 2023
   HC - P&H High Court Dismisses Revenue's Claim on Foreign Account, Accepts Assessee's Explanation.

   PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR VERSUS JOGINDER SINGH CHATHA

   (2023) TaxCorp(LJ) 32749 (HC-P&H) · https://taxcorp.in/FileOpenDT.aspx?ID=91201&Category=Judgment&CategoryType=Zip

4. Direct Tax ·Madras High Court · 21 Nov 2023
   HC - Madras High Court Upholds Prosecution Under Section 276CC for Non-Filing of Income Tax Return.

   R.P. DARRMALINGAM VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI

   (2023) TaxCorp(LJ) 32748 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91203&Category=Judgment&CategoryType=Zip

5. Direct Tax ·Delhi High Court · 20 Nov 2023
   HC - Delhi HC Orders Seized Cash to be Treated as Advance Tax, Directs Refund with Interest.

   Ashok Kumar Aggarwal Vs ASSTT. COMMISSIONER OF INCOME TAX

   (2023) TaxCorp(LJ) 32746 (HC-DELHI) · Section 132B

6. Direct Tax ·Delhi High Court · 20 Nov 2023
   HC - Delhi HC Redefines Jubilant Foodworks' Assessment Order as Draft, Opens Way for Objections.

   Jubilant Food works Ltd Vs NATIONAL FACELESS ASSESSMENT CENTRE

   (2023) TaxCorp(LJ) 32745 (HC-DELHI)

7. Direct Tax ·Calcutta High Court · 18 Nov 2023
   HC - Calcutta HC Rules Sales Tax Subsidy under West Bengal Incentive Scheme as Non-Taxable Capital Receipt.

   Sova Ispat Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX - 1

   (2023) TaxCorp(LJ) 32736 (HC-CALCUTTA)

8. Direct Tax ·Foreign · 17 Nov 2023
   FC - UK Appeals Court Rules GAAR Inapplicable to Transactions with Bona Fide Commercial Reasons in Delinian Limited Case.

   Delinian Limited Vs Foreign Court UK

   (2023) TaxCorp(LJ) 32735 (FOREIGN)

9. Direct Tax ·Madras High Court · 17 Nov 2023
   HC - Madras HC Rules Filing Form-67 Post-ITR But Pre-Intimation as Sufficient for FTC Claims; Deems Rule 128 Directory.

   Duraiswamy Kumaraswamy Vs The Principal Commissioner of Income Tax - 8

   (2023) TaxCorp(LJ) 32734 (HC-MADRAS)

10. Direct Tax ·Orissa High Court · 18 Nov 2023
    HC - Orissa HC Dismisses Revenue's Appeal Against ITAT's Rejection of MA in 'Penny Stock' Tax-Effect Case.

    Sekhar Kumar Mohapatra Vs Principal Commissioner of Income Tax-1

    (2023) TaxCorp(LJ) 32733 (HC-ORISSA)

11. Direct Tax ·ITAT Delhi · 16 Nov 2023
    ITAT - Delhi ITAT Invalidates Post-Search Assessment for Non-Compliance with CBDT's DIN Mandate.

    Sharda Devi Bajaj Vs DCIT

    (2023) TaxCorp(LJ) 32732 (ITAT-DELHI)

12. Direct Tax ·ITAT Mumbai · 17 Nov 2023
    ITAT - Mumbai ITAT Upholds Section 10(1) Exemption for Bayer Crop Science Ltd. in Hybrid Seed Cultivation Case.

    Bayer Crop Science Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32731 (ITAT-MUMBAI) · Section 10(1)

13. Direct Tax ·ITAT Ahmedabad · 18 Nov 2023
    ITAT - Ahmedabad ITAT Enforces CBDT's DIN Requirements, Annuls Revisionary Proceedings Lacking DIN Compliance.

    Nova Properties Private Limited Vs The Pr.CIT-3

    (2023) TaxCorp(LJ) 32730 (ITAT-AHMEDABAD)

14. Direct Tax ·ITAT Delhi · 18 Nov 2023
    ITAT - Delhi ITAT Annuls Assessment Order for Non-compliance with CBDT's DIN Mandate.

    Innio Jenbacher GmbH & Co. OG Vs ACIT

    (2023) TaxCorp(LJ) 32729 (ITAT-DELHI)

15. Direct Tax ·Madras High Court · 15 Nov 2023
    HC - Madras HC Upholds Prosecution for Delayed ITR Filing and Income Concealment.

    R. P. Darrmalingam Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32721 (HC-MADRAS)

16. Direct Tax ·ITAT Chennai · 15 Nov 2023
    ITAT - Chennai ITAT Annuls Addition Based on Projected Revenue, Upholds Assessee's Actual Financial Statements.

    ST Engineering Electronics Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32720 (ITAT-CHENNAI) · Section 197

17. Direct Tax ·Delhi High Court · 16 Nov 2023
    HC - Delhi High Court Strikes Down CBDT's Reassessment Extension as Contrary to Income Tax Act Provisions.

    Ganesh Dass Khanna & Ors. Vs INCOME TAX OFFICER AND ANR

    (2023) TaxCorp(LJ) 32719 (HC-DELHI) · Section 149(1)

18. Direct Tax ·ITAT Panaji · 11 Nov 2023
    ITAT - Panaji Tribunal Upholds Mandatory Audit Requirement for Businesses with Over Rs. 1 Crore Turnover.

    AMCON CAR RENTALS VERSUS PR. CIT, PANAJI, GOA.

    (2023) TaxCorp(LJ) 32714 (ITAT-PANAJI) · https://taxcorp.in/FileOpenDT.aspx?ID=108425&Category=ITAT&CategoryType=Zip

19. Direct Tax ·Orissa High Court · 11 Nov 2023
    HC - Orissa High Court Recognizes COVID-19 Pandemic as Reasonable Cause for TDS Deposit Delay in Landmark Ruling.

    M/S. D.N. HOMES PVT. LTD., KHURDA & ANOTHER VERSUS UNION OF INDIA

    (2023) TaxCorp(LJ) 32713 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91154&Category=Judgment&CategoryType=Zip

20. Direct Tax ·Madras High Court · 10 Nov 2023
    HC - Madras High Court Upholds Prosecution in Tax Evasion Case Despite Ongoing Revisionary Proceedings.

    R. Revathy Vs The Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32709 (HC-MADRAS)

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