All landmark rulings

1. Direct Tax ·ITAT Kolkata · 16 Sep 2023
   ITAT - Kolkata ITAT Nullifies Manual Assessment Order Without DIN; Says Late DIN Intimation Breaches CBDT Directive.

   Linde India Ltd Vs Deputy Commissioner of Income Tax

   (2023) TaxCorp(LJ) 32360 (ITAT-KOLKATA)

2. Direct Tax ·Supreme Court · 14 Sep 2023
   SC - Supreme Court on interpretation and applicability of Section 80P of the Income Tax Act.

   Kerala State Co-operative Agricultural and Rural Development Bank Ltd Vs THE ASSESSING OFFICER

   (2023) TaxCorp(LJ) 32358 (SC) · Section 80P

3. Direct Tax ·ITAT Delhi · 16 Sep 2023
   ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.

   Aruna Chandhok Vs DCIT

   (2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)

4. Direct Tax ·Supreme Court · 13 Sep 2023
   SC - SC Disposes SLP on Sec.144B(9) Retro-Amendment; Remands Assessment Back to HC.

   Sapna Flour Mills Ltd Vs UNION OF INDIA & ORS.

   (2023) TaxCorp(LJ) 32356 (SC) · Section 144B(9)

5. Direct Tax ·ITAT Delhi · 13 Sep 2023
   ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.

   Anand Persad Jaiswal Vs The DCIT

   (2023) TaxCorp(LJ) 32355 (ITAT-DELHI)

6. Direct Tax ·ITAT Chandigarh · 16 Sep 2023
   ITAT - Chandigarh ITAT Emphasizes the Need for Effective Service of Hearing Notices; Overturns CIT(E) Order for Non-compliance with Section 282.

   Sant Kabir Mahasabha Vs The CIT

   (2023) TaxCorp(LJ) 32354 (ITAT-CHANDIGARH) · Section 282

7. Direct Tax ·ITAT Ahmedabad · 13 Sep 2023
   ITAT - Foreign Income Remittance in NRE Account Safe from Section 68, Affirms Ahmedabad ITAT.

   Aswat Juned Motiwala Vs D.C.I.T

   (2023) TaxCorp(LJ) 32353 (ITAT-AHMEDABAD) · Section 68

8. Direct Tax ·ITAT Mumbai · 16 Sep 2023
   ITAT - TDS on ESOP Occurs at Exercise, Not Grant: Mumbai ITAT's Decision.

   Total Energies Marketing India Pvt. Ltd Vs DCIT

   (2023) TaxCorp(LJ) 32352 (ITAT-MUMBAI)

9. Direct Tax ·Delhi High Court · 12 Sep 2023
   HC - Delhi High Court Rules 'Brand Names' Qualify for Depreciation as Intangible Assets under Section 32(1)(ii).

   Kuantum Papers Ltd Vs PR. COMMISSIONER OFLNCOME TAX -1

   (2023) TaxCorp(LJ) 32321 (HC-DELHI)

10. Direct Tax ·Allahabad High Court · 12 Sep 2023
    HC - Allahabad HC Directs Revenue to Re-Decide Condonation of ITR-Filing Delay After 25 Years.

    Kailash Chand Agarwal Vs Principal Commissioner And Another

    (2023) TaxCorp(LJ) 32320 (HC-ALLAHABAD)

11. Direct Tax ·ITAT Mumbai · 12 Sep 2023
    ITAT - Mumbai ITAT Rules Irish Insurer's Income Not Taxable in India, Rejects DAPE Claim.

    RGA International Reinsurance Company Limited Vs DCIT (Intl. Taxation)

    (2023) TaxCorp(LJ) 32319 (ITAT-MUMBAI)

12. Direct Tax ·Delhi High Court · 11 Sep 2023
    HC - Delhi HC Reduces TDS on Amazon-India's Payments to Amazon-US for Web Services.

    Amazon Web Services India Pvt Ltd & Anr Vs INCOME TAX OFFICER & ANR.

    (2023) TaxCorp(LJ) 32312 (HC-DELHI)

13. Direct Tax ·ITAT Mumbai · 11 Sep 2023
    ITAT - Mumbai ITAT Rules Compensation for Waiving Off 'Right to Sue' as Capital Receipt Not Liable to Tax.

    Virendra Bhavanji Gala Vs PCIT

    (2023) TaxCorp(LJ) 32311 (ITAT-MUMBAI)

14. Direct Tax ·ITAT Delhi · 09 Sep 2023
    ITAT - Delhi ITAT Rules Bombardier's Offshore Supplies and engineering services Non-Taxable, Upholds Consistency and co-ordinate bench ruling in group company.

    Bombardier Transportation Signal (Thailand) Limited Vs ACIT

    (2023) TaxCorp(LJ) 32310 (ITAT-DELHI)

15. Direct Tax ·ITAT Mumbai · 09 Sep 2023
    ITAT - Mumbai ITAT Rules Rental Income from Leased Agricultural Land as Agricultural Income.

    Vinayak Sudhakar Malkotagi Vs ITO

    (2023) TaxCorp(LJ) 32309 (ITAT-MUMBAI)

16. Direct Tax ·ITAT Panaji · 09 Sep 2023
    ITAT - Panaji ITAT Rules Sec.80P Deduction Allowable Through Belated Return Due to Prospective Amendment.

    Bhagyalaxmi Co-Operative Credit Society Ltd Vs Dy. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32308 (ITAT-PANAJI) · Sections 80P, 143(1)(a)(v)

17. Direct Tax ·P&H High Court · 09 Sep 2023
    HC - Punjab and Haryana HC Dismisses Writ Petition Over Rejection of Sec. 197 Application for Alternative Remedy.

    Coforge Solutions Pvt. Ltd Vs Dy Commissioner of Income Tax (TDS)

    (2023) TaxCorp(LJ) 32306 (HC-P&H) · Section 197

18. Direct Tax ·Bombay High Court · 07 Sep 2023
    HC - Bombay HC Rules 'TDS Under Protest' Refundable to Deductor.

    Grasim Industries Ltd Vs Assistant Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32291 (HC-BOMBAY)

19. Direct Tax ·ITAT Mumbai · 05 Sep 2023
    ITAT - Revenue Unjustified in Adjusting Consideration for Share Sale Above NAV.

    Nearby Pte. Limited Vs ACIT

    (2023) TaxCorp(LJ) 32280 (ITAT-MUMBAI)

20. Direct Tax ·Supreme Court · 04 Sep 2023
    SC - Supreme Court interprets on procedural aspects governing Section 260A, particularly the importance of formulating a substantial question of law, Sets Aside Delhi HC Ruling.

    Bikram Singh Vs PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32273 (SC) · Section 260A

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