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21,369 rulings

Desk: Both Direct Tax GST

Direct Tax ·ITAT Mumbai · 08 Nov 2023
ITAT - Mumbai ITAT Upholds DDT Rate, Declines Refund Based on MFN Clause.
Total Energies Marketing India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32691 (ITAT-MUMBAI)
Direct Tax ·Delhi High Court · 07 Nov 2023
HC - Delhi HC Quashes TDS Certificate for E-commerce Participant, Demands Rationale.
Shreyash Retail Private Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32690 (HC-DELHI)
Direct Tax ·ITAT Delhi · 07 Nov 2023
ITAT - Delhi ITAT Upholds Capital Gains Exemption: Mauritius TRC Outweighs Conduit Company Allegations.
Veg ‘N’ Table Vs DCIT
(2023) TaxCorp(LJ) 32689 (ITAT-DELHI)
Direct Tax ·Gujarat High Court · 07 Nov 2023
HC - Gujarat High Court Restricts Rectification Scope under Sec.254(2) to Patent Errors Only.
Hitesh Ashok Vaswani Vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
(2023) TaxCorp(LJ) 32688 (HC-GUJARAT) · Section 254(2)
Direct Tax ·Madras High Court · 07 Nov 2023
HC - Madras High Court Clarifies Scope of Rule 112F, Upholds Post-Search Assessments Unrelated to Election Seizures.
St. Antony Educational and Social Society Vs The Central Board of Direct Tax
(2023) TaxCorp(LJ) 32687 (HC-MADRAS)
Direct Tax ·ITAT Bangalore · 07 Nov 2023
ITAT - Bangalore Tribunal Rules Non-Resident Telecom Payments Not 'Royalty', Affirms DTAA Over IT Act.
M/S. IBASIS NETHERLANDS B.V. (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B.V.), KPN CORPORATE TAX DEPARTMENT VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)
(2023) TaxCorp(LJ) 32686 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108325&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Pune · 07 Nov 2023
ITAT - Pune Tribunal Upholds Addition for Unrecorded Investments in Plot Purchases.
NANDKUMAR JARAMAL WADHWA KRISHNA SALES VERSUS ACIT, JALNA CIRCLE, JALNA
(2023) TaxCorp(LJ) 32684 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108328&Category=ITAT&CategoryType=Zip
Direct Tax ·Gujarat High Court · 07 Nov 2023
HC - Gujarat High Court Clears Assessee of Revision Under Section 263 for Loan Repayments.
THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 VERSUS CORUS VITRIFIED PVT. LTD.
(2023) TaxCorp(LJ) 32683 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91088&Category=Judgment&CategoryType=Zip
Direct Tax ·Gujarat High Court · 07 Nov 2023
HC - Gujarat High Court Upholds ITAT's Decision to Delete Penalty Under Section 270A for Alleged Misreporting of Income.
THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT 1 VERSUS PRAFULBHAI VALLABHDAS FULETRA
(2023) TaxCorp(LJ) 32682 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91089&Category=Judgment&CategoryType=Zip
Direct Tax ·ITAT Mumbai · 06 Nov 2023
ITAT - Mumbai Tribunal Upholds Reassessment but Cancels Bogus Capital Gains Addition.
SOHNI DIPAK TANNA VERSUS ITO 1 (1) (1) , MUMBAI AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32678 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108303&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Rajkot · 06 Nov 2023
ITAT - Rajkot Tribunal Upholds Commissioner's Authority to Revise Assessments under Section 263 Despite Pending Appeals.
VISHAL RAMESHCHANDRA MEHTA VERSUS PR. CIT-1, RAJKOT
(2023) TaxCorp(LJ) 32677 (ITAT-RAJKOT) · https://taxcorp.in/FileOpenDT.aspx?ID=108304&Category=ITAT&CategoryType=Zip
Direct Tax ·ITAT Delhi · 04 Nov 2023
HC - Delhi High Court Overturns Reassessment Amid Identical Allegation Post-Ashish Agarwal Verdict.
Arun Khanna Vs ITO
(2023) TaxCorp(LJ) 32672 (ITAT-DELHI)
Direct Tax ·ITAT Bangalore · 04 Nov 2023
ITAT - ITAT Bangalore Affirms Royalty Taxation Under Swiss DTAA on Receipt Basis.
ABB Switzerland Ltd Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32671 (ITAT-BANGALORE)
Direct Tax ·ITAT Delhi · 04 Nov 2023
ITAT - Delhi ITAT Overturns Rectification Applying Section 115BBE on Voluntarily Surrendered Income.
Tapesh Tyagi Vs DCIT
(2023) TaxCorp(LJ) 32670 (ITAT-DELHI) · Section 115BBE
Direct Tax ·ITAT Delhi · 04 Nov 2023
ITAT - ITAT Clears Tech Firm of Tax Deduction Liabilities on Foreign Remittances Under India-UAE DTAA.
Campus Eai India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32669 (ITAT-DELHI)
Direct Tax ·ITAT Visakhapatnam · 04 Nov 2023
ITAT - Tribunal Exempts Overseas Salary Credited to NRE Account from Indian Tax.
BOKAM SANYASI NAIDU, VISAKHAPATNAM VERSUS THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION) VISAKHAPATNAM
(2023) TaxCorp(LJ) 32667 (ITAT-VISAKHAPATNAM) · https://taxcorp.in/FileOpenDT.aspx?ID=108195&Category=ITAT&CategoryType=Zip
Direct Tax ·Delhi High Court · 03 Nov 2023
HC - Delhi High Court Cancels Demand Notices Post-Resolution Plan Approval, Emphasizes Revenue's Obligation to Lodge Claims Timely.
Rishi Ganga Power Corporation Ltd Vs ASSISTANTCOMMISSIONEROFINCOMETAX
(2023) TaxCorp(LJ) 32661 (HC-DELHI)
Direct Tax ·Foreign · 03 Nov 2023
FC - Peruvian Supreme Court Upholds Treaty Benefits Despite Non-Timely TRC Submission.
Fitesa Peru Sociedad Anonima Cerrada Vs Foreign Court Peru
(2023) TaxCorp(LJ) 32660 (FOREIGN)
Direct Tax ·Delhi High Court · 02 Nov 2023
HC - Delhi High Court Cancels Rs. 257 Crore Tax Claim on Tata Steel Post Bhushan Steel Takeover.
Tata Steel Limited Vs DEPUTYCOMMISSIONEROFINCOMETAX
(2023) TaxCorp(LJ) 32659 (HC-DELHI)
Direct Tax ·Supreme Court · 02 Nov 2023
HC - Supreme Court Rejects Revenue’s Appeal on Section 44BB in Landmark Service Tax Case.
Vantage International Management Co Vs COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32658 (SC) · Section 44BB

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