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ITAT Ahmedabad Rules on Allowability of Business Expenditure for Non-Resident Indian Under Section 37(1) of Income Tax Act
Ashokbhai Muljibhai Vaniya Vs Income Tax Officer
(2025) TaxCorp(LJ) 36503 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Penalty on Interest Disallowance: Bona Fide Claim under OTS Not Concealment under Section 271(1)(c)
Charotar Gas Sahkari Mandali Ltd Vs The Dy. CIT
(2025) TaxCorp(LJ) 36494 (ITAT-AHMEDABAD) · Section 271(1)(c)
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Interest Disallowance Under Section 40(a)(ia) Unwarranted Where Business Income Declared on Presumptive Basis Under Section 44AD: Ahmedabad ITAT
Rushabh Rameshbhai Prajapati Vs DCIT
(2025) TaxCorp(LJ) 36468 (ITAT-AHMEDABAD) · Section 40(a)(ia)
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Ahmedabad ITAT Declares Pre-2018 Sale of Renewable Energy Certificates as Non-Taxable Capital Receipt, Not Business Income
Mayur Dyechem Intermediates LLP Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36443 (ITAT-AHMEDABAD)
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ITAT Ahmedabad Quashes Time-Barred Reassessment Notice Issued Without Proper Income Escapement Analysis Where Amount Did Not Exceed Rs. 50 Lakh
Prakash Babulal Bhandari Vs Income Tax Officer
(2025) TaxCorp(LJ) 36439 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Rules in Favor of Assessee: Addition Under Section 69 for Capital Contribution Deleted for Want of Contrary Evidence as Assessee Demonstrates Loan Source Via Banking Channels
Kalidas Jivabhai Patel Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35429 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Confirms ACIT’s Jurisdiction in Limited Scrutiny; Clarifies Excess Additions Only Partially Void Under Section 143(2)
Rupen Marketing Pvt. Ltd Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35428 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Section 68 Addition: Acceptance of Partial Loan Repayment through Banking Channels Proves Discharge of Assessee’s Onus
Shani Prahladbhai Patel Vs The DCIT
(2025) TaxCorp(LJ) 35418 (ITAT-AHMEDABAD) · Section 68
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Ahmedabad ITAT Affirms CIT(A)’s Deletion of ₹3.5 Crore Addition under Section 68: Presumption by AO Not a Substitute for Evidence in Property Advance Case
Leela News Network Private Limited Vs The ACIT
(2025) TaxCorp(LJ) 35384 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Quashes Penalty for Deduction Claim in Belated Return: No Concealment Under Section 271(1)(c) When Capital Gain Exemption Claimed in Return Filed U/s 139(4)
Tejas Ghanshyambhai Patel Vs The ITO
(2025) TaxCorp(LJ) 35366 (ITAT-AHMEDABAD) · Sections 54EC, 54F, 271(1)(c)
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ITAT Ahmedabad Rules Agricultural Land Falls Under “Immovable Property” for Section 56(2)(x); Orders AO to Seek DVO Valuation on Stamp Duty Dispute
Clayking Minerals LLP Vs Income Tax Officer
(2025) TaxCorp(LJ) 35360 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Affirms PCIT’s Section 263 Revision for Incorrect Penalty Notice in Section 69A Addition; AO’s Error in Penalty Provision Selection Upheld as Prejudicial to Revenue
Vikas Vijay Gupta Vs Principal Commissioner of Income Tax
(2025) TaxCorp(LJ) 35355 (ITAT-AHMEDABAD) · Section 263
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Ahmedabad ITAT Affirms Addition of 'Other Material' Found in Search Under Section 153A, Clarifies Assessment Procedures for Unabated Years
Benefit Tradelink Ltd Vs ACIT
(2025) TaxCorp(LJ) 35276 (ITAT-AHMEDABAD) · Section 153A
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ITAT Ahmedabad Upholds Assessee’s Right to Choose Tax Regime, Rules Late Filing of Form 10-IE Does Not Invalidate Claim
Arun Gopilal Samnani Vs The ITO
(2025) TaxCorp(LJ) 35239 (ITAT-AHMEDABAD) · Section 115BAC
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Ahmedabad ITAT Upholds PCIT's Revisionary Order under Section 263 Due to Non-Application of Mind in Assessment
Gujarat State Electricity Corporation Ltd Vs The Pr.CIT
(2025) TaxCorp(LJ) 35138 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Upholds PCIT’s Revisionary Powers Under Section 263 for Improper Assessment of Research and Development Deduction
Gujarat Metal Cast Industries Private Limited Vs The Pr.CIT
(2025) TaxCorp(LJ) 35100 (ITAT-AHMEDABAD) · Section 263
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Penalty for Default in Quarterly Returns Invalidated by Ahmedabad ITAT: Misapplication of Law for Assessment Years in Question
Xcellon Education Limited Vs ACIT
(2025) TaxCorp(LJ) 34985 (ITAT-AHMEDABAD) · Section 272A(2)(g)
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ITAT Ahmedabad Dismisses Assessee's Non-Service of Notice Claim Due to Lack of Evidence for Proper Email Address
Dilipkumar Bababhai Zaveri Vs The Ld. Pr. CIT-3
(2025) TaxCorp(LJ) 34976 (ITAT-AHMEDABAD)
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Ahmedabad ITAT Overturns PCIT's Section 263 Revision Order on Depreciation Claims, Upholding Assessee’s Entitlement
Suzuki Motor Gujarat Pvt Ltd Vs PCIT
(2025) TaxCorp(LJ) 34951 (ITAT-AHMEDABAD)
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ITAT Ahmedabad: Reckitt Benckiser Healthcare Found Liable for Capital Gains Tax
Reckitt Benckiser Healthcare India Private Limited Vs Dy. Commissioner of Income-tax
(2025) TaxCorp(LJ) 34912 (ITAT-AHMEDABAD) · Section 2(19AA)(ii)&(iii)
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