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HC - Delhi High Court Upholds Tribunal's Decision: Non-Compete Fee Deemed as Capital Receipt.
THE COMMISSIONER OF INCOME TAX-III VERSUS M/S. SAEED MUSTAFA SHERVANI (VICE VERSA)
(2023) TaxCorp(LJ) 32631 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90970&Category=Judgment&CategoryType=Zip
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HC - Gujarat High Court Quashes Reopening of Assessment, Affirms the Sanctity of Completed Proceedings.
M/S. RATNABHUMI DEVELOPERS LIMITED VERSUS THE ASST. COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32630 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90972&Category=Judgment&CategoryType=Zip
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ITAT - Delhi ITAT Rules in Favor of Assessee: Deems Revenue’s Assessment and Penalty Notices as Null and Void for Bypassing Mandatory Provisions.
Defsys Solutions Pvt Ltd Vs The A.C.I.T
(2023) TaxCorp(LJ) 32627 (ITAT-DELHI)
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ITAT - Delhi ITAT Reexamines Previous Order, Emphasizes Adherence to Jurisdictional HC and SC Rulings in Share Application Money Case.
M. A. Projects (P) Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32626 (ITAT-DELHI) · Section 68
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ITAT - Mumbai ITAT Delivers Landmark Ruling: Addresses Depreciation on Intangible Assets, Bad Debt Claims, and Impairment Loss Allowability.
Messe Frankfurt Trade Fairs India Pvt Limited Vs ACIT
(2023) TaxCorp(LJ) 32624 (ITAT-MUMBAI)
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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
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ITAT - Mumbai Tribunal Deems Management Service Fees (MSF) Not as 'Royalty'; Not Taxable in India.
M/S. VAN OORD DREDGING AND MARINE CONTRACTORS BV VERSUS ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX-4 (3) (1) , MUMBAI
(2023) TaxCorp(LJ) 32622 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107939&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai Tribunal Rules Gains from DSPML Shares Transfer as 'Capital Gains': Assessee to Benefit from Section 54EA Exemption.
LATE SHRI MATHRADAS KOTHARI (BY THE EXECUTOR OF HIS ESTATE SHRI HEMENDRA M. KOTHARI) VERSUS THE INCOME TAX OFFICER- 4 (3) (1) , MUMBAI
(2023) TaxCorp(LJ) 32621 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107940&Category=ITAT&CategoryType=Zip
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ITAT - Indore Tribunal Upholds Addition u/s 56(2)(viib) - Rounding Off of Share Prices Denied.
M/S. JAJOO HYGIENE PVT. LTD. VERSUS ACIT/DCIT, 2 (1) , INDORE
(2023) TaxCorp(LJ) 32619 (ITAT-INDORE) · https://taxcorp.in/FileOpenDT.aspx?ID=107955&Category=ITAT&CategoryType=Zip
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HC - Delhi High Court Overturns Reassessment Order Citing Violation of Natural Justice Principles.
SHRI PRADYOT K. MISRA VERSUS ASSISTANT COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32618 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90926&Category=Judgment&CategoryType=Zip
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HC - Gujarat High Court Nullifies Reopening of Assessment u/s 147: AO’s Reasons Found Vague and Non-specific.
PARESH BABUBHAI BAHALANI VERSUS INCOME TAX OFFICER WARD 1 (1), BHAVNAGAR
(2023) TaxCorp(LJ) 32617 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90930&Category=Judgment&CategoryType=Zip
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Kolkata ITAT Annuls Revision Order for DDT Shortfall, Affirms DDT Liability as Independent
Bijni Dooars Tea Company Ltd Vs Principal Commissioner of Income-tax
(2023) TaxCorp(LJ) 32616 (ITAT-KOLKATA)
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HC - Madras HC Stalls Prosecution for Tax-Evasion: Awaits Fresh Assessment Verdict.
S. Arputharaj Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32608 (HC-MADRAS)
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HC - Gujarat HC Backs Assessee: Technical Glitch Won't Deny Concessional Tax Rate Benefit.
KGY Glass Industries (P) Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX 1
(2023) TaxCorp(LJ) 32607 (HC-GUJARAT) · Section 115BAA
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ITAT - Mumbai Tribunal Rules in Favour of Assessee on Reopening of Assessment and Outstanding Sundry Creditors.
M/S. MINESTONE VERSUS ACIT-18 (2) MUMBAI
(2023) TaxCorp(LJ) 32606 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107925&Category=ITAT&CategoryType=Zip
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ITAT - Kolkata Tribunal Upholds Penalty for Non-maintenance and Non-auditing of Books of Account.
SARASWATI GUPTA VERSUS INCOME TAX OFFICER KOLKATA
(2023) TaxCorp(LJ) 32605 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107924&Category=ITAT&CategoryType=Zip
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HC - Kerala HC Stands Firm on DIN Requirement: Sec.153C Proceedings Upheld Amidst Assessee's Contention.
South Coast Spices Exports Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32604 (HC-KERALA) · Section 153C
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ITAT - Pune ITAT Upholds Retrospective Application of Procedural Law: Interpretation of Sec.144C(15) in Focus.
Mr. Abrar Fakirmohmmad Shaikh Vs ITO
(2023) TaxCorp(LJ) 32603 (ITAT-PUNE) · Section 144C(15)
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HC - Bombay HC Reprimands ITAT for Overreach: Quashes Ex-Parte Order on Accommodation Entries.
Naresh Manakchand Jain Vs The Registrar, Income-tax Appellate Tribunal
(2023) TaxCorp(LJ) 32602 (HC-BOMBAY)
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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
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