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Landmark Rulings

ITAT Ahmedabad — Direct Tax

552 rulings

  1. ITAT Ahmedabad · 02 Sep 2024
    Ahmedabad ITAT Reverses CIT(A) Order, Citing Willful Concealment of Business Closure by Assessee

    Real Cargo Mumbai Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34470 (ITAT-AHMEDABAD)

  2. ITAT Ahmedabad · 20 Aug 2024
    Ahmedabad ITAT Rules Trust Income Not Subject to Maximum Marginal Tax Rate, Allows Deductions and TDS Credit

    Pashiben Prajapati Family Trust(DISC) Vs The Income-tax Officer

    (2024) TaxCorp(LJ) 34438 (ITAT-AHMEDABAD)

  3. ITAT Ahmedabad · 01 Aug 2024
    ITAT - No Due Date for NPS Contributions: ITAT Ahmedabad Relaxes Payment Deadline

    Adani Petronet (Dahej) Port Pvt. Ltd Vs AO Circle-1(1)(1)

    (2024) TaxCorp(LJ) 34390 (ITAT-AHMEDABAD)

  4. ITAT Ahmedabad · 27 Jul 2024
    ESOP Discount Allowed as Deduction under Section 37(1): Ahmedabad ITAT Follows Karnataka HC Ruling

    Axis Bank Ltd Vs ACIT

    (2024) TaxCorp(LJ) 34378 (ITAT-AHMEDABAD) · Section 37(1)

  5. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal's Directive: Accurate Expense Apportionment for Income from Other Sources

    THE COMMERCIAL CO. OP. CREDIT SOC. LTD. VERSUS THE INCOME-TAX OFFICER, WARD 3 (1) (2), VADODARA

    (2024) TaxCorp(LJ) 34362 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113138&Category=ITAT&CategoryType=Zip

  6. ITAT Ahmedabad · 22 Jul 2024
    Ahmedabad Tribunal Rebukes Revenue for Unlawful Reopening in Deemed Dividend Case.

    DY. CIT GANDHINAGAR CIRCLE, GANDHINAGAR VERSUS SHRI JAYANTIBHAI S. PATEL

    (2024) TaxCorp(LJ) 34361 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=113139&Category=ITAT&CategoryType=Zip

  7. ITAT Ahmedabad · 20 Jul 2024
    CIT(A) Rapped for Non-Speaking Ex-Parte Order; ITAT Remands Issue for Fresh Adjudication

    Jade Granites Industries Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34353 (ITAT-AHMEDABAD) · Section 250(6)

  8. ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Allows Non-Compete Fees Paid to Retiring LLP Partner as Revenue Expenditure

    Samkeet Arya Homes LLP Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34335 (ITAT-AHMEDABAD)

  9. ITAT Ahmedabad · 18 Jul 2024
    Ahmedabad ITAT Holds Supreme Court's Checkmate Judgment Applicable to All Proceedings, Including Return Processing Under Section 143(1)

    Checkmate Services P. Ltd Vs ADIT, CPC

    (2024) TaxCorp(LJ) 34334 (ITAT-AHMEDABAD)

  10. ITAT Ahmedabad · 12 Jul 2024
    ITAT Ahmedabad Rejects Assessee's Plea to Reopen Case, Upholds Original Order

    Neetaben Snehalkumar Patel Vs ITO

    (2024) TaxCorp(LJ) 34286 (ITAT-AHMEDABAD) · Section 254(2A)

  11. ITAT Ahmedabad · 19 Jun 2024
    Ahmedabad ITAT Upholds Transfer Validity Under Sec 2(47)(v) Despite Lack of Stamp Duty, Following Sanjeev Lal

    Umesh Sumanlal Shah Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34121 (ITAT-AHMEDABAD) · Section 2(47)(v)

  12. ITAT Ahmedabad · 12 Jun 2024
    Ahmedabad ITAT Allows Benefit Under Section 115BAA Despite Delay in Filing Form 10IC, Distinguishes from Wipro Ltd. Case

    Aprameya Engineering Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 34084 (ITAT-AHMEDABAD) · Section 115BAA

  13. ITAT Ahmedabad · 11 May 2024
    ITAT - Ahmedabad ITAT Allows Banks' Loss on Sale of Government Securities as Business Loss, Rejects Revenue's Disallowance

    Kankaria Maninagar Nagarik Sahakari Bank Ltd Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33876 (ITAT-AHMEDABAD)

  14. ITAT Ahmedabad · 18 Apr 2024
    ITAT - Ahmedabad ITAT: Revenue's Onus to Dislodge Expenditure's Veracity Once Assessee Substantiates Claim; Remits Stock Valuation Issue for Verification.

    Heubach Colour Pvt. Ltd Vs The ACIT

    (2024) TaxCorp(LJ) 33742 (ITAT-AHMEDABAD)

  15. ITAT Ahmedabad · 30 Mar 2024
    ITAT - Ahmedabad ITAT Allows Salary to Partner's Relative, Holds Disallowance Requires Proof of Excessiveness or Unreasonableness.

    M S Hostel Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33646 (ITAT-AHMEDABAD)

  16. ITAT Ahmedabad · 27 Mar 2024
    Ahmedabad ITAT: Shell International's Intra-Group Services Not Fees for Technical Services (FTS) as 'Make Available' Clause Not Satisfied.

    Shell International B.V. Vs DCIT

    (2024) TaxCorp(LJ) 33627 (ITAT-AHMEDABAD)

  17. ITAT Ahmedabad · 12 Mar 2024
    ITAT - Ahmedabad ITAT Remands TDS Default Issue on Payments to Foreign Educational Institutions, Directs Revenue to Examine Invoices and Basis of Payments.

    International Education & Research Foundation Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33519 (ITAT-AHMEDABAD)

  18. ITAT Ahmedabad · 09 Mar 2024
    ITAT - Ahmedabad ITAT Allows Assessee to Approach CBDT for Filing ITR-7 Instead of Mistakenly Filed ITR-5, Directs Revenue to Keep Assessment Proceedings in Abeyance.

    Parth Pragati Mandal Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33498 (ITAT-AHMEDABAD)

  19. ITAT Ahmedabad · 07 Mar 2024
    Sec. 13(1)(b) Applicable During Exemption Claim Examination, Not Trust Registration Process.

    Jamiatul Banaat Tankaria Vs CIT(Exemption)

    (2024) TaxCorp(LJ) 33486 (ITAT-AHMEDABAD) · Section 13(1)(b)

  20. ITAT Ahmedabad · 03 Feb 2024
    Ahmedabad ITAT Affirms Sec.80-IA Deduction for Airport Arrival Block Development: A Benchmark Ruling

    N.C.C. – M.S.K.E.L (J.V.) Vs Income Tax Officer

    (2024) TaxCorp(LJ) 33249 (ITAT-AHMEDABAD) · Section 80-IA

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