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HC - Delhi High Court Rules Assessment Order Invalid in Absence of Notice under Section 143(2) - Section 292BB Not Applicable.
PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 VERSUS GRAND EXPRESS DEVELOPERS PVT. LTD.
(2023) TaxCorp(LJ) 32787 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91251&Category=Judgment&CategoryType=Zip
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SC - Supreme Court Denies Deduction under Section 80HHC for Foreign Exchange Fluctuation Gains, Emphasizes 'Derived From' Export.
SHAH ORIGINALS VERSUS COMMISSIONER OF INCOME TAX-24, MUMBAI
(2023) TaxCorp(LJ) 32783 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=91255&Category=Judgment&CategoryType=Zip
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ITAT - Visakhapatnam ITAT Grants Section 80P Deduction on Interest Income for Cooperative Society.
Yendagandhi Large Sized Co-operative Society Ltd Vs Income Tax Officer
(2023) TaxCorp(LJ) 32782 (ITAT-VISAKHAPATNAM) · Section 80P
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HC - Madras HC Quashes Prosecution for Delayed ITR Filing in Case of Prepaid Taxes and Refund Claim.
Manav Menon Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32781 (HC-MADRAS)
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FC - Luxembourg Court Overturns Advance Tax Ruling on Grounds of Factual Inconsistency.
A SARL Vs Foreign Court Luxembourg
(2023) TaxCorp(LJ) 32780 (HC-Forein)
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ITAT - Mumbai ITAT Allows Appeal on Property Sale Value, Invokes Tolerance Limit under Section 43CA.
AMSONS STEEL PVT. LTD. VERSUS DCIT, CIRCLE-6 (1) (1) MUMBAI
(2023) TaxCorp(LJ) 32779 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108617&Category=ITAT&CategoryType=Zip
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ITAT - Jaipur ITAT Revokes Penalty Under Section 271(1)(c) for Voluntarily Surrendered Income.
VINAYA SHARMA VERSUS ACIT, CENTRAL CIRCLE, KOTA
(2023) TaxCorp(LJ) 32778 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108618&Category=ITAT&CategoryType=Zip
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ITAT - Indore ITAT Upholds Section 143(3) Assessment in Penny Stock Case, Remands for Fresh Consideration.
SMT. SARLA JAIN, C/O NAKODA MARKETING VERSUS ITO, WARD-1, KHANDWA
(2023) TaxCorp(LJ) 32777 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108619&Category=ITAT&CategoryType=Zip
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ITAT - Chennai ITAT Quashes LTCG Assessment for AY 2006-07, Cites Supreme Court Precedent on Property Rights Transfer.
SMT. RAJAMANIKAM MEERABAI VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD -15 (3) , CHENNAI.
(2023) TaxCorp(LJ) 32776 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108624&Category=ITAT&CategoryType=Zip
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ITAT - Indore ITAT Accepts Assessee's Inventory Valuation Method, Deletes Addition for Non-Moving Stock.
CUMMINS TECHNOLOGIES INDIA PVT. LTD. VERSUS ACIT CIRCLE -1 (1) UJJAIN
(2023) TaxCorp(LJ) 32775 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108636&Category=ITAT&CategoryType=Zip
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ITAT - Indore ITAT Partially Accepts Assessee's Appeal on Deemed Income, Differentiates Between Stock, Advances, and Cash.
SHRI PREMDEEP RAJPUT VERSUS ACIT, CENTRAL CIRCLE, UJJAIN
(2023) TaxCorp(LJ) 32774 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=108637&Category=ITAT&CategoryType=Zip
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ITAT - Hyderabad ITAT Rejects LTCG Exemption on Penny Stocks, Citing Unrealistic Profits.
Anirudh Venkata Ragi Vs Income Tax Officer
(2023) TaxCorp(LJ) 32773 (ITAT-HYDERABAD)
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ITAT - ITAT Rules Against Penalty on PSU for Income Declaration Discrepancy Under Section 271(1)(c).
PRAGATI POWER CORPORATION LTD. VERSUS DCIT, CIRCLE-10 (1) NEW DELHI.
(2023) TaxCorp(LJ) 32752 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108544&Category=ITAT&CategoryType=Zip
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ITAT - Chennai ITAT Accepts Foreign Company's Revenue Recognition, Dismisses Addition for Short Contract Revenue.
M/S. ST ENGINEERING ELECTRONICS LTD. (CHENNAI PROJECT OFFICE) ORCHID CENTER VERSUS ACIT INTERNATIONAL TAXATION, CIRCLE-2 (2) CHENNAI
(2023) TaxCorp(LJ) 32751 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108547&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Clarifies Assessee's Status, Exempts from Section 56(2)(viib) Provisions on Share Premium.
DCIT, CENTRAL CIRCLE-16, NEW DELHI VERSUS COMPTECH SOLUTIONS PVT. LTD.
(2023) TaxCorp(LJ) 32750 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108549&Category=ITAT&CategoryType=Zip
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HC - P&H High Court Dismisses Revenue's Claim on Foreign Account, Accepts Assessee's Explanation.
PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR VERSUS JOGINDER SINGH CHATHA
(2023) TaxCorp(LJ) 32749 (HC-P&H) · https://taxcorp.in/FileOpenDT.aspx?ID=91201&Category=Judgment&CategoryType=Zip
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HC - Madras High Court Upholds Prosecution Under Section 276CC for Non-Filing of Income Tax Return.
R.P. DARRMALINGAM VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI
(2023) TaxCorp(LJ) 32748 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91203&Category=Judgment&CategoryType=Zip
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HC - Delhi HC Orders Seized Cash to be Treated as Advance Tax, Directs Refund with Interest.
Ashok Kumar Aggarwal Vs ASSTT. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32746 (HC-DELHI) · Section 132B
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HC - Delhi HC Redefines Jubilant Foodworks' Assessment Order as Draft, Opens Way for Objections.
Jubilant Food works Ltd Vs NATIONAL FACELESS ASSESSMENT CENTRE
(2023) TaxCorp(LJ) 32745 (HC-DELHI)
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HC - Calcutta HC Rules Sales Tax Subsidy under West Bengal Incentive Scheme as Non-Taxable Capital Receipt.
Sova Ispat Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX - 1
(2023) TaxCorp(LJ) 32736 (HC-CALCUTTA)
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