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Landmark Rulings

ITAT Ahmedabad — Direct Tax

552 rulings

  1. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Upholds Revision of Capital Gains Exemption under Section 54B

    BHOGILAL BHAILALBHAI PATEL VERSUS THE PR. CIT-1 VADODARA.

    (2024) TaxCorp(LJ) 33248 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110084&Category=ITAT&CategoryType=Zip

  2. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules Against Penalty for Alleged Misreporting of Income under Section 270A

    MAHENDRA N. PATEL, AHMEDABAD VERSUS THE DY. CIT, AHMEDABAD

    (2024) TaxCorp(LJ) 33240 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110069&Category=ITAT&CategoryType=Zip

  3. ITAT Ahmedabad · 02 Feb 2024
    Ahmedabad Tribunal Rules in Favor of Assessee in Share Sale Proceeds Case

    SHRIPAL SHESHMAL JAIN HUF VERSUS INCOME TAX OFFICER, WARD-1 (2) (4) , AHMEDABAD

    (2024) TaxCorp(LJ) 33239 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=110070&Category=ITAT&CategoryType=Zip

  4. ITAT Ahmedabad · 28 Dec 2023
    Ahmedabad Tribunal Clarifies Stringent Compliance for Deductions under Section 35(1)(ii)

    JOSHI TECHNOLOGIES INTERNATIONAL INC. VERSUS COMMISSIONER OF INCOME-TAX (IT & TP) , AHMEDABAD

    (2023) TaxCorp(LJ) 33008 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109448&Category=ITAT&CategoryType=Zip

  5. ITAT Ahmedabad · 23 Dec 2023
    ITAT - Ahmedabad ITAT Quashes Penalty Under Section 271(1)(c) for Inaccurate Income Particulars.

    SURYSHREE BLOCKS PVT. LTD. VERSUS THE DCIT, CIRCLE-4 (1) (1) , AHMEDABAD

    (2023) TaxCorp(LJ) 32980 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109400&Category=ITAT&CategoryType=Zip

  6. ITAT Ahmedabad · 20 Dec 2023
    ITAT - ITAT Ahmedabad Dismisses Depreciation Claim on Land Development Expenditure for Leasehold Property.

    ADANI PORTS & SPECIAL ECONOMIC ZONE LTD. VERSUS JT. COMMISSIONER OF INCOME TAX (OSD), O/O. PR. CIT-1, AHMEDABAD AND D.C.I.T., A.C.I.T, CIRCLE-1 (1) (1), AHMEDABAD

    (2023) TaxCorp(LJ) 32960 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109294&Category=ITAT&CategoryType=Zip

  7. ITAT Ahmedabad · 16 Dec 2023
    ITAT - Ahmedabad ITAT Abolishes Penalty under Section 271(1)(c) for Non-Disclosure in Original Return.

    BANKIMBHAI NATVERBHAI PATEL VERSUS INCOME TAX OFFICER, WARD-3, VADODARA

    (2023) TaxCorp(LJ) 32936 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109201&Category=ITAT&CategoryType=Zip

  8. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad ITAT Upholds Revision Denying Weighted Deduction for Donations to Unapproved Institute.

    Joshi Technologies International Inc. Vs Commissioner of Income-tax (IT & TP)

    (2023) TaxCorp(LJ) 32904 (ITAT-AHMEDABAD)

  9. ITAT Ahmedabad · 12 Dec 2023
    ITAT - Ahmedabad Tribunal Rejects AO's Claim of Bogus Short-Term Capital Loss on Share Sales.

    VARUN NAGINBHAI PATEL VERSUS DCIT, CIRCLE 3 (3) , AHMEDABAD

    (2023) TaxCorp(LJ) 32900 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109093&Category=ITAT&CategoryType=Zip

  10. ITAT Ahmedabad · 11 Dec 2023
    ITAT - Ahmedabad Tribunal Overturns Revisionary Order in Deemed Dividend Case Involving Loans from Another Company.

    SHREE GANESH INTERMEDIARIES PVT. LTD. VERSUS PR. COMMISSIONER OF INCOME TAX-4 AHMEDABAD.

    (2023) TaxCorp(LJ) 32889 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109020&Category=ITAT&CategoryType=Zip

  11. ITAT Ahmedabad · 09 Dec 2023
    ITAT - Ahmedabad ITAT Allows Rectification for Dividend Income Taxation, Clarifies Exemption Under Sections 10(34) and 10(35).

    RAJALBEN HIRENBHAI PATEL VERSUS DCIT, CIRCLE-2 (1) (1) VEJALPUR AHMEDABAD.

    (2023) TaxCorp(LJ) 32879 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=109004&Category=ITAT&CategoryType=Zip

  12. ITAT Ahmedabad · 05 Dec 2023
    ITAT - Ahmedabad ITAT Exempts TDS on Damages Paid to Non-Resident Shipping Company.

    Nirma Limited Vs D.C.I.T.

    (2023) TaxCorp(LJ) 32858 (ITAT-AHMEDABAD)

  13. ITAT Ahmedabad · 18 Nov 2023
    ITAT - Ahmedabad ITAT Enforces CBDT's DIN Requirements, Annuls Revisionary Proceedings Lacking DIN Compliance.

    Nova Properties Private Limited Vs The Pr.CIT-3

    (2023) TaxCorp(LJ) 32730 (ITAT-AHMEDABAD)

  14. ITAT Ahmedabad · 10 Nov 2023
    ITAT - Ahmedabad Tribunal Overturns Revision under Section 263 for Alleged Non-Deduction of TDS on Contractual Payments.

    BHARATBHAI DILIPBHAI MAKWANA VERSUS THE PR. COMMISSIONER OF INCOME-TAX-1, AHMEDABAD

    (2023) TaxCorp(LJ) 32704 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=108393&Category=ITAT&CategoryType=Zip

  15. ITAT Ahmedabad · 28 Oct 2023
    ITAT - Ahmedabad Tribunal Verdict Solidifies Section 80-IB Deductions Criteria for Housing Projects.

    Parshwanath Corporation Vs Deputy Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32623 (ITAT-AHMEDABAD) · Section 80-IB

  16. ITAT Ahmedabad · 25 Oct 2023
    ITAT - Ahmedabad Tribunal Rules in Favour of Assessee, Expenses not Deemed Penal Under Section 37(1).

    SWING INFRASPACE P. LTD. VERSUS ITO, WARD-5 (3) (1) AHMEDABAD.

    (2023) TaxCorp(LJ) 32601 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107914&Category=ITAT&CategoryType=Zip

  17. ITAT Ahmedabad · 21 Oct 2023
    ITAT - Ahmedabad ITAT Upholds Assessee's Evidence, Deletes Revenue's Section 68 Addition.

    Divine Multimedia (India) Ltd Vs Dy. CIT

    (2023) TaxCorp(LJ) 32587 (ITAT-AHMEDABAD)

  18. ITAT Ahmedabad · 19 Oct 2023
    ITAT - Ahmedabad ITAT Restores TP Adjustment Case; Emphasizes on Assessee's Consistency and Valid Documentation.

    SHELL GLOBAL SOLUTIONS INTERNAT IONAL BV, C/O. BSR ASSOCIATES & LLP VERSUS DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-I, AHMEDABAD

    (2023) TaxCorp(LJ) 32569 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107769&Category=ITAT&CategoryType=Zip

  19. ITAT Ahmedabad · 12 Oct 2023
    ITAT - Ahmedabad Tribunal Quashes Reopening of Assessment u/s 147: Cites Absence of Concrete Material and Non-Application of Mind.

    ISL CONSULTING LTD. VERSUS DCIT, CIR. 2 (1) (1) AHMEDABAD.

    (2023) TaxCorp(LJ) 32512 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107601&Category=ITAT&CategoryType=Zip

  20. ITAT Ahmedabad · 07 Oct 2023
    ITAT - Ahmedabad Tribunal Ruling on Unaccounted Cash Seizure and Retraction of Disclosure.

    M/S. NEW INDIA ANGADIA SERVICE VERSUS DY. CIT, CIRCLE-1 (3) , GUJARAT

    (2023) TaxCorp(LJ) 32475 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=107515&Category=ITAT&CategoryType=Zip

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