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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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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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