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ITAT - Ahmedabad Tribunal Rejects AO's Claim of Bogus Short-Term Capital Loss on Share Sales.
VARUN NAGINBHAI PATEL VERSUS DCIT, CIRCLE 3 (3) , AHMEDABAD
(2023) TaxCorp(LJ) 32900 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109093&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Overturns Revisionary Order in Deemed Dividend Case Involving Loans from Another Company.
SHREE GANESH INTERMEDIARIES PVT. LTD. VERSUS PR. COMMISSIONER OF INCOME TAX-4 AHMEDABAD.
(2023) TaxCorp(LJ) 32889 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109020&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad ITAT Allows Rectification for Dividend Income Taxation, Clarifies Exemption Under Sections 10(34) and 10(35).
RAJALBEN HIRENBHAI PATEL VERSUS DCIT, CIRCLE-2 (1) (1) VEJALPUR AHMEDABAD.
(2023) TaxCorp(LJ) 32879 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109004&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad ITAT Exempts TDS on Damages Paid to Non-Resident Shipping Company.
Nirma Limited Vs D.C.I.T.
(2023) TaxCorp(LJ) 32858 (ITAT-AHMEDABAD)
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ITAT - Ahmedabad ITAT Enforces CBDT's DIN Requirements, Annuls Revisionary Proceedings Lacking DIN Compliance.
Nova Properties Private Limited Vs The Pr.CIT-3
(2023) TaxCorp(LJ) 32730 (ITAT-AHMEDABAD)
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ITAT - Ahmedabad Tribunal Overturns Revision under Section 263 for Alleged Non-Deduction of TDS on Contractual Payments.
BHARATBHAI DILIPBHAI MAKWANA VERSUS THE PR. COMMISSIONER OF INCOME-TAX-1, AHMEDABAD
(2023) TaxCorp(LJ) 32704 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=108393&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Verdict Solidifies Section 80-IB Deductions Criteria for Housing Projects.
Parshwanath Corporation Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32623 (ITAT-AHMEDABAD) · Section 80-IB
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ITAT - Ahmedabad Tribunal Rules in Favour of Assessee, Expenses not Deemed Penal Under Section 37(1).
SWING INFRASPACE P. LTD. VERSUS ITO, WARD-5 (3) (1) AHMEDABAD.
(2023) TaxCorp(LJ) 32601 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107914&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad ITAT Upholds Assessee's Evidence, Deletes Revenue's Section 68 Addition.
Divine Multimedia (India) Ltd Vs Dy. CIT
(2023) TaxCorp(LJ) 32587 (ITAT-AHMEDABAD)
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ITAT - Ahmedabad ITAT Restores TP Adjustment Case; Emphasizes on Assessee's Consistency and Valid Documentation.
SHELL GLOBAL SOLUTIONS INTERNAT IONAL BV, C/O. BSR ASSOCIATES & LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-I, AHMEDABAD
(2023) TaxCorp(LJ) 32569 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107769&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Quashes Reopening of Assessment u/s 147: Cites Absence of Concrete Material and Non-Application of Mind.
ISL CONSULTING LTD. VERSUS DCIT, CIR. 2 (1) (1) AHMEDABAD.
(2023) TaxCorp(LJ) 32512 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107601&Category=ITAT&CategoryType=Zip
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ITAT - Ahmedabad Tribunal Ruling on Unaccounted Cash Seizure and Retraction of Disclosure.
M/S. NEW INDIA ANGADIA SERVICE VERSUS DY. CIT, CIRCLE-1 (3) , GUJARAT
(2023) TaxCorp(LJ) 32475 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107515&Category=ITAT&CategoryType=Zip
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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
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Assessee failed to discharge the onus since the phenomenal and fanciful rise in share was not supported by the financial statements of the company and the onus could not be said to be discharged by filing mere documentary evidences of sale and purchase of shares.
Hemil Subhashbhai Shah Vs DCIT
(2023) TaxCorp(LJ) 31769 (ITAT-AHMEDABAD) · Section 68
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Violation of Section 13(1)(d) cannot lead to denial of complete exemption under Sections 11 and 12.
Gujarat Industrial Development Corporation Vs The ACIT
(2023) TaxCorp(LJ) 31768 (ITAT-AHMEDABAD)
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Though the advances qualified as deemed dividend in terms of Section 2(22)(e), they cannot be taxed in the hands of the Assessee, not being shareholder of the concerns lending the sum.
Aaryavart Infrastructure P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31687 (ITAT-AHMEDABAD)
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Revenue failed to place on record any contrary view and thus, there is no infirmity in CIT(A) order deleting the disallowance.
Grand Polycoats Company Pvt. Ltd Vs The ACIT
(2023) TaxCorp(LJ) 31628 (ITAT-AHMEDABAD)
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The cash deposited in bank account cannot be treated as unexplained as the Revenue himself in the remand report and on verification accepted that the entire cash deposited was accounted for as sales in the books of the Assessee.
Rajeshkumar Chhanalal Patel Vs ITO
(2023) TaxCorp(LJ) 31494 (ITAT-AHMEDABAD) · Section 69A
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The payment to the UAE based service provider are in the nature of technical services and not royalty.
Kalpataru Power Transmission Ltd Vs The Dy. CIT
(2023) TaxCorp(LJ) 31260 (ITAT-AHMEDABAD)
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The activities carried out by Gujarat Council of Science City are not in the nature of imparting education by general public utility.
Gujarat Council of Science City Vs DCIT
(2023) TaxCorp(LJ) 31227 (ITAT-AHMEDABAD)
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