Landmark Judgment Library
Explore the absolute masterpieces of Indian tax jurisprudence curated by TaxPundit.
Hughes Communications India Ltd vs DCIT
In this landmark ruling, the Delhi ITAT fortified the principle of consistency and recognized modern ERP accounting systems as compliant for...
Pathikonda Balasubba Setty (Deceased) vs Commissioner Of Income Tax
In this landmark judgment, the Mysore High Court delineated the boundaries of the Income Tax Appellate Tribunal's jurisdiction, reinforcing ...
Rajiv Gandhi Rural Housing Corporation Limited vs DCIT
In this judgment, the Income Tax Appellate Tribunal, Bangalore, dismissed the appeals of M/s. Rajiv Gandhi Rural Housing Corporation Ltd. on...
Balkrishna P. Trivedi HUF vs CIT
In this landmark judgment by the Income Tax Appellate Tribunal, Ahmedabad, the key issues revolved around capital gains taxation and deducti...
Commissioner Of Income Tax vs Shantilal J. Mehta
In this landmark judgment, the Bombay High Court clarifies the scope of appealability against interest levied under section 139(1) for delay...
Commissioner Of Income Tax vs Chemical& PlasticIndia Ltd.
In a landmark interpretation of retrospective tax legislation, the Madras High Court upheld the Tribunal's decision allowing guest house exp...
Dy. Cit vs Celsius Refrigeration Private Limited
In this landmark ITAT decision, the Revenue's appeal was dismissed, affirming that performance-based incentive payments to directors are all...
TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV vs ACIT CIRCLE-3(1)(1) INTL. TAXATION
Travelport Global Distribution System BV (earlier Galileo Nederland BV), a Netherlands tax resident, appealed before the ITAT Delhi Bench ag...
Principal Commissioner Of Income Tax vs Bikram Singh
In this landmark Delhi High Court judgment, the Revenue successfully challenged the ITAT's deletion of additions under Section 68 for unexpl...
In Re Lynall (Decd.) vs nan
In this landmark estate duty valuation case, the Court of Appeal established that when valuing shares in a private company for estate duty u...
Chooharmal Wadhuram vs Commissioner Of Income Tax
In this landmark judgment, the Gujarat High Court, led by Chief Justice P.N. Bhagwati, established a critical procedural safeguard in tax re...
Paharpur Cooling ","wers Ltd. vs Commissioner Of Income Tax
In a landmark ruling on Section 43B deductions, the Calcutta High Court overturned the Tribunal's decision, holding that excise duty paid in...
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