Landmark Judgment Library

Explore the absolute masterpieces of Indian tax jurisprudence curated by TaxPundit.

Commissioner Of Income Tax vs Pulin Behari Dey

This landmark judgment by the Calcutta High Court clarifies the taxation of trust income for Hindu deities under section 41 of the Indian In...

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ACIT vs Software Paradigms Infotech Pvt. Ltd.

In this transfer pricing dispute for AY 2010-11, the ITAT Bangalore dismissed Revenue's appeal due to low tax effect under CBDT Circular. Th...

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Ambalal Himatlal vs Commissioner Of Income Tax And Excess Profits Tax

In a pivotal interpretation of transitional relief provisions, the Bombay High Court clarified the scope of Section 25(4) of the Income Tax ...

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DCIT vs Dutyfree Distribution Services Pvt .Ltd

In this landmark judgment by the Income Tax Appellate Tribunal, Mumbai, the Revenue's appeal against the allowance of Section 10AA deduction...

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M.G. Kollankulam vs Commissioner Of Wealth Tax

In this landmark wealth-tax interpretation case, the Kerala High Court delivered a decisive ruling favoring the Revenue Department on two cr...

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Kerala Financial Corporation vs Wealth Tax Officer

In this landmark Full Bench judgment, the Kerala High Court definitively settled that statutory corporations, such as the Kerala Financial C...

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3P Technologies India Pvt. Ltd. vs ITO

In this landmark ruling, the Income Tax Appellate Tribunal, Bangalore, clarified the procedural sanctity of valuation methods under section ...

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Mcknight (Inspector Of Taxes) vs Sheppard

In a landmark ruling on deductibility of legal expenses, the House of Lords allowed a stockbroker to deduct £200,000 spent defending Stock ...

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Gudivada Madhava Rao vs Income Tax Officer

In this landmark judgment, the Andhra Pradesh High Court clarifies the procedural rigor required under the Indian Income Tax Act 1922 for cl...

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Ashok An"," vs Commissioner Of Income Tax

In this landmark judgment, the Madhya Pradesh High Court overturned the Tribunal's decision, reinforcing critical procedural safeguards in b...

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Manoj Kumar Damani vs ACIT

In this landmark ruling by the Kolkata ITAT, the Tribunal decisively overturned multiple disallowances made by the Revenue, reinforcing crit...

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BDR BUILDERS & DEVELOPERS PVT. LTD. vs ACIT

In this landmark judgment, the Delhi High Court quashed reassessment and search proceedings initiated against a company that had amalgamated...

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