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Landmark Rulings

ITAT Ahmedabad — Direct Tax

552 rulings

  1. ITAT Ahmedabad · 28 Mar 2025
    ITAT Sets Aside CIT(A) Order Due to Invalid Appeal on Dual PANs

    Rapid Processors Private Limited Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34910 (ITAT-AHMEDABAD)

  2. ITAT Ahmedabad · 03 Mar 2025
    Ahmedabad ITAT Affirms Deductibility of Service Tax Payment by Assessee to Max Life under Section 37

    Axis Bank Ltd Vs Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34903 (ITAT-AHMEDABAD)

  3. ITAT Ahmedabad · 04 Mar 2025
    Ahmedabad ITAT Overturns Revenue's Additions Under Section 69A for Cash Deposits During Demonetisation

    Bhanumati Michael Scribe Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34895 (ITAT-AHMEDABAD) · Section 69A

  4. ITAT Ahmedabad · 18 Feb 2025
    Ahmedabad ITAT Partially Upholds Assessee's Appeal, Critiques Assessment Order for Misinterpretation of Facts

    Shreeji Associates Vs Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34838 (ITAT-AHMEDABAD)

  5. ITAT Ahmedabad · 28 Jan 2025
    ITAT Confirms Penalty for Late TDS Deposit and Form Submission in Agricultural Land Transaction

    Arjanbhai Nanubhai Patel Vs ITO

    (2025) TaxCorp(LJ) 34791 (ITAT-AHMEDABAD) · Section 234E

  6. ITAT Ahmedabad · 23 Jan 2025
    Fraudulent Income Taxable: Ahmedabad ITAT Addresses Tax Liability Amidst Criminal Implications

    Mukesh Rasiklal Shah Vs ACIT

    (2025) TaxCorp(LJ) 34779 (ITAT-AHMEDABAD)

  7. ITAT Ahmedabad · 10 Jan 2025
    Ahmedabad ITAT Overturns Section 68 Addition on Capital Advance Refund, Upholding Assessee’s Claims of Genuineness

    Flourish Purefoods Pvt. Ltd. Vs DCIT

    (2024) TaxCorp(LJ) 34749 (ITAT-AHMEDABAD)

  8. ITAT Ahmedabad · 25 Dec 2024
    Ahmedabad ITAT Overturns CIT(A)’s Ex-Parte Order, Calls for Meritorious Review of Assessee’s Appeal

    Seema Ajay Ranka Vs DCIT

    (2024) TaxCorp(LJ) 34710 (ITAT-AHMEDABAD)

  9. ITAT Ahmedabad · 16 Dec 2024
    ITAT Ahmedabad Upholds Disallowance of Share Premium Over FMV Under Section 56(2)(viib)

    Parasmani Gems Pvt Ltd Vs The D.C.I.T.

    (2024) TaxCorp(LJ) 34688 (ITAT-AHMEDABAD)

  10. ITAT Ahmedabad · 19 Dec 2024
    ITAT Ahmedabad Rules in Favor of Assessee on TDS Credit Eligibility for AY 2008-09 Despite Prior Year Income Declaration

    Suzlon Energy Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34677 (ITAT-AHMEDABAD)

  11. ITAT Ahmedabad · 12 Dec 2024
    Depreciation on Goodwill Post-Amalgamation: Ahmedabad ITAT Rules in Favor of Assessee

    Suzlon Energy Limited Vs The DCIT

    (2024) TaxCorp(LJ) 34659 (ITAT-AHMEDABAD)

  12. ITAT Ahmedabad · 11 Nov 2024
    Goodwill Recognized as a Depreciable Asset on Amalgamation: Ahmedabad ITAT Verdict Aligns with Supreme Court Rulings

    AIA Engineering Limited Vs DCIT

    (2024) TaxCorp(LJ) 34649 (ITAT-AHMEDABAD)

  13. ITAT Ahmedabad · 14 Oct 2024
    ITAT Bars Rs. 2 Cr Addition to Tourism Corporation of Gujarat, Upholds Income Recognition Policy

    Tourism Corporation of Gujarat Ltd Vs The DCIT

    (2024) TaxCorp(LJ) 34586 (ITAT-AHMEDABAD)

  14. ITAT Ahmedabad · 12 Oct 2024
    Ahmedabad ITAT Voids CIT(A) Order for Erroneous Non-Adjudication on Merits Related to Advance Tax Payment Condition Under Section 249(4)(b)

    Kantilal Laxmichand Jain Vs ITO

    (2024) TaxCorp(LJ) 34583 (ITAT-AHMEDABAD) · Section 249(4)(b)

  15. ITAT Ahmedabad · 04 Nov 2024
    Abolishing Revenue's Claim: ITAT Upholds Expenditure as Deductible for Business Operations

    Montecarlo Construction Ltd Vs DCIT

    (2024) TaxCorp(LJ) 34555 (ITAT-AHMEDABAD) · Section 37

  16. ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Overturns Revenue’s Rs. 17.60 Cr Sales Suppression Addition Citing Lack of Concrete Evidence

    Yash Organics Ltd Vs Dy. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34540 (ITAT-AHMEDABAD) · Section 158BC

  17. ITAT Ahmedabad · 03 Dec 2024
    Ahmedabad ITAT Acknowledges Specific Grounds for Reassessment and Corrects Misinterpretation of Legal Obligations

    Indian Chronicle Ltd. Vs ITO

    (2024) TaxCorp(LJ) 34517 (ITAT-AHMEDABAD)

  18. ITAT Ahmedabad · 11 Dec 2024
    Ahmedabad ITAT Quashes Revisionary Proceedings Under Section 263, Upholds Assessee's Claim of Prior Period Depreciation Due to Change in Accounting Policy

    Sabarmati Gas Ltd Vs The Ld.Pr.CIT

    (2024) TaxCorp(LJ) 34512 (ITAT-AHMEDABAD)

  19. ITAT Ahmedabad · 07 Sep 2024
    Ahmedabad ITAT Upholds Revisionary Order Under Section 263, Holds Assessment Erroneous for Allowing Exemption Under Section 11 Despite Evidence of Fund Misappropriation

    Shri Shamlaji Aarogya Seva Trust Vs The Pr. CIT (Central)

    (2024) TaxCorp(LJ) 34490 (ITAT-AHMEDABAD) · Section 11

  20. ITAT Ahmedabad · 07 Sep 2024
    Interest Income Eligible for Set-Off Against Maintenance Expenditure - Ahmedabad ITAT Ruling

    The Venus Parkland Co-Op. Housing Service Society Ltd Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34487 (ITAT-AHMEDABAD) · Section 57

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