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Landmark Rulings

All landmark rulings

21,369 rulings

  1. Direct Tax ·ITAT Mumbai · 02 Nov 2023
    ITAT - Shree Sai Baba Sansthan Wins Tax Exemption on Anonymous Donations as ITAT Recognizes Dual Charitable and Religious Nature.

    Shree Sai Baba Sansthan Trust (Shridi) Vs DCIT

    (2023) TaxCorp(LJ) 32657 (ITAT-MUMBAI)

  2. Direct Tax ·ITAT Nagpur · 02 Nov 2023
    ITAT - Nagpur Tribunal Upholds Set-off of Losses Against Deemed Income Under Section 69C, Citing Supreme Court and High Court Precedents.

    M/S. VATSALYA BUILDERS & DEVELOPERS PVT. LTD. VERSUS ACIT, CENTAL CIRCLE-1 (2) , NAGPUR

    (2023) TaxCorp(LJ) 32656 (ITAT-NAGPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108158&Category=ITAT&CategoryType=Zip

  3. Direct Tax ·Madras High Court · 02 Nov 2023
    HC - Madras High Court Overturns Assessment Order, Cites Procedural Violations and Unreasonable Timeframe for Response.

    DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, R. RATHNAMALA. VERSUS THE INCOME TAX OFFICER, THE DEPUTY COMMISSIONER OF INCOME TAX, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1

    (2023) TaxCorp(LJ) 32655 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91020&Category=Judgment&CategoryType=Zip

  4. Direct Tax ·AP High Court · 02 Nov 2023
    HC - Telangana High Court Clarifies No Specific Time Limit for TDS Default Proceedings.

    THE COMMISSIONER OF INCOME TAX (IT AND TP) VERSUS M/S. IDEA CELLULAR LIMITED

    (2023) TaxCorp(LJ) 32652 (HC-AP) · https://taxcorp.in/FileOpenDT.aspx?ID=91025&Category=Judgment&CategoryType=Zip

  5. Direct Tax ·Delhi High Court · 01 Nov 2023
    HC - Delhi High Court Upholds Depreciation Claim on Passive Telecom Towers and Allows Deductions on Interest and Loan Processing Fees.

    Indus Towers Ltd Vs PR.COMMISSIONEROFINCOMETAX-4

    (2023) TaxCorp(LJ) 32650 (HC-DELHI) · Section 32(1)

  6. Direct Tax ·Delhi High Court · 01 Nov 2023
    HC - Delhi High Court Upholds Taxpayer Rights, Quashes Time-Barred Income Tax Notices.

    SMC Comtrade Ltd Vs ASST. COMMISSIONEROFINCOME-TAX

    (2023) TaxCorp(LJ) 32649 (HC-DELHI) · Section 143(2)

  7. Direct Tax ·ITAT Chandigarh · 01 Nov 2023
    ITAT - Chandigarh Tribunal Reverses Addition u/s 68, Prevents Double Taxation.

    SGARG ENTERPRISES P. LTD. VERSUS THE DCIT, CENTRAL CIRCLE-1, CHANDIGARH.

    (2023) TaxCorp(LJ) 32648 (ITAT-CHANDIGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=108124&Category=ITAT&CategoryType=Zip

  8. Direct Tax ·ITAT Mumbai · 01 Nov 2023
    ITAT - Mumbai Tribunal Validates Non-Deduction of TDS on Foreign Professional Fees and Reimbursements.

    THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 (2) , MUMBAI VERSUS KPMG ASSURANCE AND CONSULTING SERVICES LLP

    (2023) TaxCorp(LJ) 32647 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108131&Category=ITAT&CategoryType=Zip

  9. Direct Tax ·ITAT Raipur · 31 Oct 2023
    ITAT - Raipur Tribunal Quashes Reassessment over Lack of Fresh Evidence.

    THE INCOME TAX OFFICER-2, RAIGARH (C.G.) VERSUS SHRI BISHAMBHAR DAYAL AGRAWAL CONTRACTOR

    (2023) TaxCorp(LJ) 32641 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108096&Category=ITAT&CategoryType=Zip

  10. Direct Tax ·Delhi High Court · 31 Oct 2023
    HC - Delhi High Court Defines Limitation Boundaries in Penalty Proceedings: A Strict Interpretation of Section 275 (1)(c).

    PR. COMMISSIONER OF INCOME TAX (CENTRAL -II) , DELHI VERSUS THAPAR HOMES LIMITED

    (2023) TaxCorp(LJ) 32639 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90982&Category=Judgment&CategoryType=Zip

  11. Direct Tax ·Delhi High Court · 31 Oct 2023
    HC - Delhi High Court Clarifies Income Accrual: Exclusions under Marketing Assistance Programme.

    PR. COMMISSIONER OF INCOME TAX-12 VERSUS M/S. NEW DELHI TYRE HOUSE

    (2023) TaxCorp(LJ) 32638 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90983&Category=Judgment&CategoryType=Zip

  12. Direct Tax ·Kerala High Court · 31 Oct 2023
    HC - Kerala High Court Remands Case for Fresh Review: Scrutinizing Principal Commissioner’s Powers under Section 119(2)(b).

    DAISY, VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX, TRIVANDRUM, THE ASSISTANT COMMISSIONER OF INCOME TAX TRIVANDRUM

    (2023) TaxCorp(LJ) 32637 (HC-KERALA) · https://taxcorp.in/FileOpenDT.aspx?ID=90984&Category=Judgment&CategoryType=Zip

  13. Direct Tax ·Bombay High Court · 30 Oct 2023
    HC - Bombay High Court Calls for Action on Systemic Delays in Tax Refunds, Seeks Attention from PMO and Ministries.

    Matrix Publicities and Media India Pvt. Ltd Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32636 (HC-BOMBAY)

  14. Direct Tax ·Bombay High Court · 30 Oct 2023
    HC - Bombay High Court Rebukes Revenue for Delayed Assessment Proceedings, Calls for CBDT Intervention.

    Nirjay Securities P. Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32635 (HC-BOMBAY)

  15. Direct Tax ·ITAT Delhi · 30 Oct 2023
    ITAT - Delhi ITAT Upholds Tax Exemption for Mauritian Entity, Stresses Importance of Valid TRC and Explicit GAAR Invocation.

    ACCION Africa-Asia Investment Company Vs ACIT

    (2023) TaxCorp(LJ) 32634 (ITAT-DELHI)

  16. Direct Tax ·ITAT Surat · 30 Oct 2023
    ITAT - Surat Tribunal Ruling: Distinguishing Advances from Credits, Assessee Triumphs in Section 68 Controversy.

    RAJGREEN INFRALINK LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1 (3) SURAT

    (2023) TaxCorp(LJ) 32633 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=108073&Category=ITAT&CategoryType=Zip

  17. Direct Tax ·ITAT Delhi · 30 Oct 2023
    ITAT - Delhi Tribunal Overturns Penalty for Under-Reporting of Income, Citing Honest Misconception and Proactive Compliance by Assessee.

    GREENWOODS GOVT. OFFICERS WELFARE SOCIETY VERSUS DCIT, CIRCLE 52 (1) NEW DELHI

    (2023) TaxCorp(LJ) 32632 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108075&Category=ITAT&CategoryType=Zip

  18. Direct Tax ·Delhi High Court · 30 Oct 2023
    HC - Delhi High Court Upholds Tribunal's Decision: Non-Compete Fee Deemed as Capital Receipt.

    THE COMMISSIONER OF INCOME TAX-III VERSUS M/S. SAEED MUSTAFA SHERVANI (VICE VERSA)

    (2023) TaxCorp(LJ) 32631 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90970&Category=Judgment&CategoryType=Zip

  19. Direct Tax ·Gujarat High Court · 30 Oct 2023
    HC - Gujarat High Court Quashes Reopening of Assessment, Affirms the Sanctity of Completed Proceedings.

    M/S. RATNABHUMI DEVELOPERS LIMITED VERSUS THE ASST. COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32630 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90972&Category=Judgment&CategoryType=Zip

  20. Direct Tax ·ITAT Delhi · 28 Oct 2023
    ITAT - Delhi ITAT Rules in Favor of Assessee: Deems Revenue’s Assessment and Penalty Notices as Null and Void for Bypassing Mandatory Provisions.

    Defsys Solutions Pvt Ltd Vs The A.C.I.T

    (2023) TaxCorp(LJ) 32627 (ITAT-DELHI)

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