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Landmark Rulings

ITAT Ahmedabad — Direct Tax

661 rulings

  1. ITAT Ahmedabad · 12 Jun 2025
    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)

  2. ITAT Ahmedabad · 09 Jun 2025
    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)

  3. ITAT Ahmedabad · 07 Jun 2025
    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)

  4. ITAT Ahmedabad · 06 Jun 2025
    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

  5. ITAT Ahmedabad · 20 May 2025
    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

  6. ITAT Ahmedabad · 08 May 2025
    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

  7. ITAT Ahmedabad · 13 May 2025
    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)

  8. ITAT Ahmedabad · 08 Apr 2025
    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

  9. ITAT Ahmedabad · 07 Apr 2025
    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)

  10. ITAT Ahmedabad · 24 Mar 2025
    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)

  11. ITAT Ahmedabad · 19 Mar 2025
    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)

  12. ITAT Ahmedabad · 28 Mar 2025
    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)

  13. 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)

  14. 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)

  15. 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

  16. 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)

  17. 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

  18. 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)

  19. 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)

  20. 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)

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