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ITAT Ahmedabad Quashes Section 69A Addition: Cash Deposits During Demonetization Held Explained as Business Receipts under Section 44AD
Daxaben Ashokkumar Dattani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36970 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Nullifies Section 148 Reassessment for Failure to Review Assessee’s ITR and Misconceived Allegations of Fictitious LTCG
Ashok Amarnath Agrawal Vs Deputy Commissioner of Income-tax
(2025) TaxCorp(LJ) 36952 (ITAT-AHMEDABAD)
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Ahmedabad ITAT: Mere Increase in Cash Sales During Demonetisation No Basis to Reject Books—Addition u/s 68 r.w. 115BBE Deleted in Absence of Concrete Defects
Arvindbhai Jewellers Pvt. Ltd Vs ITO
(2025) TaxCorp(LJ) 36937 (ITAT-AHMEDABAD) · Section 145(3)
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ITAT Ahmedabad Rules in Favour of Trust: Six-Year Window for Utilisation of Accumulated Income Under Section 11(3) Prevails for Pre-2022 Accumulations
Meshri Mahajan Vanda Vs Income Tax Officer
(2025) TaxCorp(LJ) 36755 (ITAT-AHMEDABAD) · Section 11(3)
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Ahmedabad ITAT Upholds Addition for Unexplained Cash Investment in Land Based on Seized Documents and Seller Statements
Jagdishchandra A. Patel Vs The Dy. Commissioner of Income-Tax
(2025) TaxCorp(LJ) 36750 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Partly Upholds Penalty, Reduces Quantum to Rs. 10,000 for Isolated Non-Compliance with Section 142(1) Notices; Emphasizes Need for Separate Penalty Initiations for Each Default
Harshadkumar Bhogilal Raval Vs Income Tax Officer
(2025) TaxCorp(LJ) 36719 (ITAT-AHMEDABAD) · Section 271(1)(b)
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ITAT Ahmedabad Upholds Indexed Cost of Improvement Despite Cash Payment; Orders Proportionate Section 54 Exemption After Two-Decade-Old Property Sale
Dilip Mohandas Devani Vs Income Tax Officer
(2025) TaxCorp(LJ) 36693 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms Section 68 Addition: Penny Stock Gains Deemed Sham, Transaction Lacks Commercial Credibility
Krutik Ashokkumar Parikh-HUF Vs Income Tax Officer
(2025) TaxCorp(LJ) 36645 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Partly Allows Appeal, Orders Fresh Verification in Case of Additions for Unexplained Purchases from Firm with Retrospectively Cancelled GST Registration
Kaushal Pravinkumar Shah Vs The ITO
(2025) TaxCorp(LJ) 36632 (ITAT-AHMEDABAD) · Section 69
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Ahmedabad ITAT Quashes Section 69A Addition on Pre-Marital Cash Gifts, Citing AO’s Lack of Independent Inquiry
Manubhai Dahyabhai Bhoi Vs Income Tax Officer
(2025) TaxCorp(LJ) 36631 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Allows Section 87A Rebate on STCG Taxed under Section 111A for AY 2024–25; Absence of Express Exclusion Deemed Significant
Jayshreeben Jayantibhai Palsana Vs ITO
(2025) TaxCorp(LJ) 36625 (ITAT-AHMEDABAD)
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Assessment Order in Name of Deceased Quashed: Ahmedabad ITAT Holds Defect Not Curable Under Section 292B Where AO Was Aware of Death
Yogesh Hargovindbhai Joshi Vs The ITO
(2025) TaxCorp(LJ) 36584 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Upholds Depreciation on Goodwill Arising from Amalgamation, Citing Compliance with AS-26 and Rejection of Explanation 7 to Section 43(1) in Absence of Asset Transfer
Bodal Chemicals Ltd Vs The Dy. CIT
(2025) TaxCorp(LJ) 36570 (ITAT-AHMEDABAD) · Section 43(1)
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ITAT Ahmedabad Slams PCIT for Flouting Judicial Precedent in Section 263 Order: Tribunal Decries Unwarranted Revision Despite Prior Relief to Assessee
Gujarat Industrial Investment Corporation Limited Vs PCIT
(2025) TaxCorp(LJ) 36565 (ITAT-AHMEDABAD) · Section 263
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ITAT Ahmedabad Quashes Section 263 Revision: No Erroneous Allowance of Depreciation on Goodwill; Computational Errors Not Sufficient for Revisionary Jurisdiction
Bakeri Projects Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 36535 (ITAT-AHMEDABAD)
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Ahmedabad ITAT: Amount Received on Relinquishment of Land Rights Without Ownership Documents Taxable Under Section 56(2)(vii)(b), Not LTCG
Hiren Rameshbhai Patel Vs The Dy.CIT
(2025) TaxCorp(LJ) 36532 (ITAT-AHMEDABAD) · Section 56(2)(vii)(b)
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ITAT Ahmedabad Overturns CIT(E) Decision: Rejecting Section 12AB(1)(b) Registration Application for Lack of Activity Deemed Inconsistent with Legislative Intent
MAA Sharda Kothari Foundation Vs CIT
(2025) TaxCorp(LJ) 36523 (ITAT-AHMEDABAD) · Section 12AB
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Ahmedabad ITAT Rules Section 56(2)(vii)(b)(ii) Inapplicable to Partnership Firms for Property Purchases Prior to FY 2017-18; Sets Aside PCIT’s Section 263 Revision Order
Kalptaru Infrabuild Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 36521 (ITAT-AHMEDABAD) · Section 56(2)(vii)(b)(ii)
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Ahmedabad ITAT Affirms Depreciation on Goodwill from Court-Approved Amalgamation: Rejects Revenue's Narrow Interpretation and A.O.'s Factual Misconceptions in Reckitt Benckiser Case
Reckit Benkiser Healthcare India P. Ltd Vs DCIT
(2025) TaxCorp(LJ) 36520 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Rules in Favour of Trust: Retroactive Disallowance of Accumulated Fund Utilization Period under Section 11(3) Deemed Impossible
Krishnanagar Vaishnvsamaj Vs Income Tax Officer
(2025) TaxCorp(LJ) 36504 (ITAT-AHMEDABAD)
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