All landmark rulings

1. Direct Tax ·AP High Court · 03 Oct 2023
   HC - Telangana HC Halts Tax Evasion Prosecution: Stresses on Proper Authorization & Due Process.

   Tirumala Tirupati Constructions India Pvt Ltd Vs Deputy Director of Income Tax

   (2023) TaxCorp(LJ) 32451 (HC-AP)

2. Direct Tax ·ITAT Chennai · 30 Sep 2023
   ITAT - Chennai ITAT Nullifies Revision Over Taxability of Non-compete Fee, Deems Sec.28(va) Irrelevant.

   Sindya Securities & Investments Pvt. Ltd Vs ACIT

   (2023) TaxCorp(LJ) 32450 (ITAT-CHENNAI) · Section 28(va)

3. Direct Tax ·ITAT Mumbai · 30 Sep 2023
   ITAT - Mumbai ITAT Provides Relief to TCS on Tax Deductions and Expenditures; Sets Precedence for Corporate Claims.

   Tata Consultancy Services Limited Vs Deputy Commissioner of Income-tax

   (2023) TaxCorp(LJ) 32448 (ITAT-MUMBAI)

4. Direct Tax ·ITAT Mumbai · 30 Sep 2023
   ITAT - Mumbai ITAT Provides Clarity on Varied Real-Estate Value & Post-OC Expenditures.

   Mighty Construction Pvt. Ltd Vs DCIT-10(2)(2)

   (2023) TaxCorp(LJ) 32447 (ITAT-MUMBAI)

5. Direct Tax ·ITAT Hyderabad · 04 Oct 2023
   ITAT - Hyderabad ITAT Verdict: No Penalty under Section 271D for Alleged Undisclosed Income Simultaneously Treated in Violation of Section 269SS.

   ACIT, CENTRAL CIRCLE 2 (4) HYDERABAD VERSUS SHRI BAPU REDDY JALA NIZAMABAD

   (2023) TaxCorp(LJ) 32446 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107408&Category=ITAT&CategoryType=Zip

6. Direct Tax ·Gujarat High Court · 04 Oct 2023
   HC - Gujarat High Court Rules in Favor of Condoning Delay in Filing Income Return.

   CHINTAN NAVNITLAL PARIKH (HUF) THROUGH KARTA CHINTAN NAVNITLAL PARIKH VERSUS DEPUTY SECRETARY (OT AND WT) CENTRAL BOARD OF DIRECT TAXES

   (2023) TaxCorp(LJ) 32443 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90668&Category=Judgment&CategoryType=Zip

7. Direct Tax ·Delhi High Court · 30 Sep 2023
   HC - Delhi HC Stands Firm on Reassessment Notice Timelines, Rejects Technicalities in Review Petition.

   Raminder Singh Vs ASSISSTANT COMMISSIONER OF INCOME TAX

   (2023) TaxCorp(LJ) 32440 (HC-DELHI) · Section 149(1)

8. Direct Tax ·ITAT Panaji · 29 Sep 2023
   ITAT - Panaji ITAT Cracks Down on Unaccounted Money Routing via Paper Companies: A Clear Warning Against Financial Deception.

   Manoj Anand Vs ACIT

   (2023) TaxCorp(LJ) 32439 (ITAT-PANAJI)

9. Direct Tax ·Foreign · 29 Sep 2023
   FC - Kenyan Tribunal Rules: Control and Management in Kenya Determine Tax Residency for Mauritius-Based Entities.

   Naivas Kenya Limited Vs Foreign Court

   (2023) TaxCorp(LJ) 32438 (FOREIGN)

10. Direct Tax ·Delhi High Court · 30 Sep 2023
    HC - Delhi HC Modifies Travel Restrictions on Assessee; Weighs Career Impact and Lack of Criminal Proceedings.

    Prateek Chitkara Vs UNION OF INDIA AND ORS

    (2023) TaxCorp(LJ) 32437 (HC-DELHI)

11. Direct Tax ·Delhi High Court · 30 Sep 2023
    HC - Delhi HC Allows Delayed PF Contribution Due to National Holiday: Upholds Employee's Benefit in Line with General Clauses Act.

    Pepsico India Holding Pvt. Ltd. Vs PR. COMMISSIONER OF INCOME TAX-7

    (2023) TaxCorp(LJ) 32436 (HC-DELHI)

12. Direct Tax ·Uttarakhand High Court · 27 Sep 2023
    HC - Uttarakhand High Court Nullifies Reassessment Proceedings against Merged Entity, Emphasizing Legal Non-Existence.

    Delta Electronics India Pvt. Ltd Vs Principal Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32429 (HC-UTTARAKHAND)

13. Direct Tax ·ITAT Delhi · 28 Sep 2023
    ITAT - Delhi ITAT Nullifies Penalty u/s 270A against Jaypee Cement Noting Bona Fide Error Rectification Prior to Detection.

    Jaypee Cement Corporation Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32428 (ITAT-DELHI)

14. Direct Tax ·Calcutta High Court · 27 Sep 2023
    HC - No Substantial Question of Law Found; Calcutta HC Upholds ITAT's Quashing of Revisionary Order Lacking DIN.

    Tata Medical Centre Trust Vs PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32427 (HC-CALCUTTA)

15. Direct Tax ·ITAT Delhi · 28 Sep 2023
    ITAT - Delhi ITAT Denies Religare's Rs.844 Cr. Loss Claim, Citing 'Capital Flight' Through Subsidiary Investment Write-off (cancelled via Court approved scheme of capital reduction).

    Religare Enterprises Limited Vs ACIT

    (2023) TaxCorp(LJ) 32426 (ITAT-DELHI)

16. Direct Tax ·ITAT Delhi · 27 Sep 2023
    ITAT - Delhi ITAT Draws Clear Line: Software Sales Without Service Component Not Taxable as FTS under India-Singapore DTAA.

    Software ONE Pte. Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32425 (ITAT-DELHI)

17. Direct Tax ·ITAT Delhi · 27 Sep 2023
    ITAT - Delhi ITAT Clarifies 'Make Available' Clause in India-Singapore DTAA; 'Marketing & Sales, Operations & Standardization Services' Not FTS.

    CEVA Asia Pacific Holdings Company Pte. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32418 (ITAT-DELHI)

18. Direct Tax ·ITAT Mumbai · 26 Sep 2023
    ITAT - Mumbai ITAT Upholds Multiple Exemptions for Notified Investor Fund Prior to April 1, 2024.

    NCDEX Investor (Client) Protection Fund Trust Vs Income Tax Officer

    (2023) TaxCorp(LJ) 32417 (ITAT-MUMBAI) · Section 10(23EC), 11(7)

19. Direct Tax ·Supreme Court · 25 Sep 2023
    SC - Supreme Court Upholds Immunity for Kotak Mahindra Bank from Penalty and Prosecution, Emphasizes Limited Judicial Review of Settlement Commission Orders.

    KOTAK MAHINDRA BANK LTD. Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32416 (SC)

20. Direct Tax ·ITAT Mumbai · 25 Sep 2023
    ITAT - Penalty Upheld for Non-disclosure of Foreign Assets in ITR Schedule FA by Mumbai ITAT.

    Shobha Harish Thawani Vs Joint Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32415 (ITAT-MUMBAI)

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