All landmark rulings

1. Direct Tax ·ITAT Delhi · 26 Sep 2023
   ITAT - Delhi ITAT Upholds Concessional Tax Rate Under Section 115BAA Without Need for Annual Form 10-IC Filing.

   Concentrix Daksh Services India Pvt. Ltd Vs ACIT

   (2023) TaxCorp(LJ) 32414 (ITAT-DELHI) · Section 115BAA

2. Direct Tax ·Gujarat High Court · 25 Sep 2023
   HC - Gujarat HC Approves Delayed Return Filing; Emphasizes Equitable and Judicious Approach by CBDT.

   Chintan Navnitlal Parikh(HUF) Vs DEPUTY SECRETARY(OT AND WT) CENTRAL BOARD OF DIRECTO TAXEX

   (2023) TaxCorp(LJ) 32413 (HC-GUJARAT)

3. Direct Tax ·Bombay High Court · 23 Sep 2023
   HC - Bombay HC Allows VsV Settlement Despite Ongoing Prosecution; Cites Macrotech Developers Precedent.

   Pragati Pre Fab India Pvt. Ltd Vs Principal Commissioner of Income Tax

   (2023) TaxCorp(LJ) 32407 (HC-BOMBAY)

4. Direct Tax ·Calcutta High Court · 23 Sep 2023
   HC - Calcutta HC Directs CBDT to Decide on Delay Condonation Application for Form 10-IC.

   Metroark Pvt. Ltd. & Anr Vs The Income Tax Officer

   (2023) TaxCorp(LJ) 32406 (HC-CALCUTTA)

5. Direct Tax ·ITAT Mumbai · 23 Sep 2023
   ITAT - Mumbai ITAT Rules Section 44ADA Inapplicable Due to Lack of 'Notified Qualifications'.

   Vishnu Dattatraya Ponkshe Vs Central Processing Centre

   (2023) TaxCorp(LJ) 32405 (ITAT-MUMBAI) · Section 44ADA

6. Direct Tax ·ITAT Delhi · 23 Sep 2023
   ITAT - Delhi ITAT Rules Protective Addition Inapplicable When Substantive Addition Is Time-Barred.

   Kanav Metals Vs Income Tax Officer

   (2023) TaxCorp(LJ) 32404 (ITAT-DELHI)

7. Direct Tax ·Calcutta High Court · 23 Sep 2023
   HC - Calcutta High Court Rules Against CIT(A)'s Remand to AO After Favorable Decision for Assessee.

   Arun Kumar Bose Vs INCOME TAX OFFICER

   (2023) TaxCorp(LJ) 32403 (HC-CALCUTTA)

8. Direct Tax ·ITAT Bangalore · 22 Sep 2023
   ITAT - Bangalore ITAT Dismisses DCF Valuation for Preference Shares; Relies on Section 56(2)(viib)

   MobiCom Technologies Pvt. Ltd Vs The ITO

   (2023) TaxCorp(LJ) 32397 (ITAT-BANGALORE) · Section 56(2)(viib)

9. Direct Tax ·Bombay High Court · 22 Sep 2023
   HC - Bombay HC Rules in Favor of Taxpayers: Foreign Property Investments Prior to 2015 Amendment Secure.

   Hemant Dinkar Kandlur Vs Commissioner of Income Tax

   (2023) TaxCorp(LJ) 32396 (HC-BOMBAY)

10. Direct Tax ·Delhi High Court · 21 Sep 2023
    HC - Delhi HC Nullifies Sumitomo's TDS-Default Order of Rs.3,000 Cr.: Points Out Jurisdictional Overreach.

    Sumitomo Mitsui Financial Group Inc. Vs COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32390 (HC-DELHI)

11. Direct Tax ·ITAT Hyderabad · 21 Sep 2023
    ITAT - Hyderabad ITAT Upholds Revenue's Stance: Denies Section 80-IA Deduction for Joint Venture Profits, Relying on SC's Dilip Kumar Verdict.

    HES Infra Pvt. Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32389 (ITAT-HYDERABAD) · Section 80-IA

12. Direct Tax ·ITAT Bangalore · 21 Sep 2023
    ITAT - SanDisk Ireland's Indian Arm Not Considered Agency Permanent Establishment (PE); Independent Distributors Conclude Contracts.

    SanDisk International Ltd. Vs The ACIT

    (2023) TaxCorp(LJ) 32388 (ITAT-BANGALORE)

13. Direct Tax ·ITAT Delhi · 20 Sep 2023
    ITAT - Delhi ITAT Rules Payment for Candidate Profile Report from Overseas Server as Non-Royalty.

    CAE Simulation Training P. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32381 (ITAT-DELHI)

14. Direct Tax ·ITAT Mumbai · 20 Sep 2023
    ITAT - Mumbai ITAT's Ruling on Cleartrip's Advertisement Expenditure, ESOP Expenses & Sec.68 Addition on Foreign Investment.

    Cleartrip Private Limited Vs DCIT

    (2023) TaxCorp(LJ) 32380 (ITAT-MUMBAI)

15. Direct Tax ·AP High Court · 18 Sep 2023
    HC - Telangana HC Quashes Reassessment for Not Being Faceless, Cites Violation of Section 151A & SC Directive in Ashish Agarwal Case.

    Kankanala Ravindra Reddy Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 32367 (HC-AP) · Section 151A

16. Direct Tax ·Delhi High Court · 15 Sep 2023
    HC - Delhi HC Sets Aside Reassessment Proceedings Over Foreign Remittance Issue for Singapore Entity.

    Quickroutes Internatioanl Private Limited Vs DEPUTY COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32366 (HC-DELHI)

17. Direct Tax ·Foreign · 15 Sep 2023
    FC - Dutch Court Affirms Netherlands as Tax Residence Due to Effective Management Despite Maltese Registration.

    X BV Vs Foreign Court Netherland

    (2023) TaxCorp(LJ) 32365 (FOREIGN)

18. Direct Tax ·Delhi High Court · 18 Sep 2023
    HC - Delhi HC Upholds Refund on Excess Tax Beyond 20% Limit, Considers TDS & TCS.

    Orion Security Solutions P. Ltd Vs DCIT

    (2023) TaxCorp(LJ) 32364 (HC-DELHI)

19. Direct Tax ·Supreme Court · 16 Sep 2023
    SC - Supreme Court Upholds Tax Sparing Credit for Dividend Income Exempt Under Oman's Domestic Law.

    Krishak Bharati Cooperative Ltd. Vs PRINCIPAL COMMISSION ER OF INCOME TAX-10

    (2023) TaxCorp(LJ) 32363 (SC)

20. Direct Tax ·ITAT Chennai · 14 Sep 2023
    ITAT - Chennai ITAT Rules Against Cognizant: Buyback Via Court Scheme A "Colourable Device", Attracts DDT

    Cognizant Technology-Solutions India Pvt. Ltd Vs The Asst. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32361 (ITAT-CHENNAI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.