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Landmark Rulings

ITAT Ahmedabad — Direct Tax

661 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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

  8. 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

  9. 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)

  10. 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)

  11. 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

  12. 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

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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

  18. 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

  19. 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)

  20. 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)

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