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ITAT - Jaipur ITAT Upholds Assessee's Right to Claim Foreign Tax Credit Post Original Return Filing Deadline.
ABHINAV JHALANI VERSUS THE ACIT (INT. TAX) , JAIPUR
(2023) TaxCorp(LJ) 32822 (ITAT-JAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=108758&Category=ITAT&CategoryType=Zip
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ITAT - Pune ITAT Dismisses Assessee's Claim for Common Cost Allocation, Adjusts Comparable Selection.
M/S. PERSISTENT SYSTEMS LIMITED, “BHAGEERATH” VERSUS ASSESSMENT UNIT, INCOME TAX DEPARTMENT
(2023) TaxCorp(LJ) 32821 (ITAT-PUNE) · https://taxcorp.in/FileOpenDT.aspx?ID=108759&Category=ITAT&CategoryType=Zip
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ITAT - Mumbai ITAT Restores Interest Expense Issue on Unsecured Debentures to AO for De Novo Adjudication.
ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-3 (1) (1) , MUMBAI VERSUS M/S. RUSTOMJEE REALTY PRIVATE LIMITED
(2023) TaxCorp(LJ) 32820 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108763&Category=ITAT&CategoryType=Zip
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HC - Orissa High Court Validates Expenditure on Employee Welfare School as Allowable Business Expense.
PRINCIPAL COMMISSIONER OF INCOME TAX- I, BHUBANESWAR VERSUS PARADEEP PHOSPHATES LIMITED
(2023) TaxCorp(LJ) 32818 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91277&Category=Judgment&CategoryType=Zip
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ITAT - Jabalpur ITAT Third Member Rules in Favor of Assessee, Declaring Regular Assessment under Section 143(3) Invalid Post-Search.
Kalyanika Infra Mega Ventures Pvt. Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32817 (ITAT-JABALPUR) · Sections 143(3), 153C
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ITAT - Mumbai ITAT Rules Against Reassessment Triggered by Unconnected Third-Party Statement in Property Purchase Case.
Prashant Rameshchandra Samdani Vs ACIT
(2023) TaxCorp(LJ) 32816 (ITAT-MUMBAI) · Section 132(4)
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ITAT - Chandigarh Tribunal Quashes Assessment Beyond Six Years under Section 153A for Lack of Incriminating Evidence.
SHRI KAWALJIT SINGH VERSUS ACIT, CENTRAL CIRCLE-2, CHANDIGARH AND SHRI AVTAR SINGH VERSUS ACIT, CENTRAL CIRCLE-2, CHANDIGARH
(2023) TaxCorp(LJ) 32814 (ITAT-CHANDIGARH) · https://taxcorp.in/FileOpenDT.aspx?ID=108729&Category=ITAT&CategoryType=Zip
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ITAT - Tribunal Upholds Deduction for 'Mark to Market' Loss in Forex Hedging, Overruling CBDT Instruction.
CONCENTRIX SERVICES INDIA PRIVATE LIMITED, [FORMERLY KNOWN AS MINACS PRIVATE LIMITED, MINACS LIMITED & ADITYA BIRLA MINACS WORDLWIDE LIMITED] VERSUS DEPUTY COMMISSIONER OF INCOME TAX, 10 (2) (2), MUMBAI
(2023) TaxCorp(LJ) 32813 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108731&Category=ITAT&CategoryType=Zip
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HC - Madras HC Annuls Reassessment Proceedings on Capital Gains Exemption, Citing Complete Disclosure by Assessee.
S. Uttam Chand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32807 (HC-MADRAS)
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HC - Allahabad HC Upholds ITAT’s Decision Against Fragmentation of Composite Contracts for TDS Purposes.
Lalitpur Power Generation Co. Ltd Vs The Commissioner Of Income Tax (Tds) And Anothe
(2023) TaxCorp(LJ) 32800 (HC-ALLAHABAD)
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ITAT - Mumbai ITAT Grants Relief for Delay in Tax Appeal with Charity Donation Condition.
General Lifescience Distributors Vs Commissioner of Income-tax
(2023) TaxCorp(LJ) 32799 (ITAT-MUMBAI)
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HC - Calcutta HC Overturns Reassessment Proceedings, Citing Lack of Tangible Material by Revenue.
Dinesh Kumar Goyal HUF Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32798 (HC-CALCUTTA)
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ITAT - Delhi ITAT Remands Case for Revaluation of Shares, Citing Inadequate Examination by CIT(A).
Sharp Eye Broadcasting Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32792 (ITAT-DELHI) · Section 56(2)(viib)
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HC - Calcutta High Court Upholds Section 148 Notice by Jurisdictional AO: Clarifies Concurrent Jurisdiction with NaFAC.
Sanghi Steel Udyog Private Limited Vs UNION OF INDIA AND ORS.
(2023) TaxCorp(LJ) 32791 (HC-CALCUTTA)
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ITAT - Bangalore ITAT Enforces Section 43B on Unpaid Service Tax, Disregards 'Not Charged to P&L Account' Argument.
Ashraf Nafisa Althaf Vs ITO
(2023) TaxCorp(LJ) 32790 (ITAT-BANGALORE) · Section 43B
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HC - Delhi HC Condoned 79-Day Delay in Appeal Filing, Citing Time Spent in ITAT Review.
Resorts Consortium India Limited Vs INCOMETAXAPPEALLATETRIBUNALSMC-1
(2023) TaxCorp(LJ) 32789 (HC-DELHI)
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HC - Orissa High Court Upholds ITAT's Decision on Tax Evasion in Penny Stocks Case, Rejects Revenue's Appeal as Non-Maintainable.
PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHUBANESWAR VERSUS SEKHAR KUMAR MOHAPATRA
(2023) TaxCorp(LJ) 32788 (HC-ORISSA) · https://taxcorp.in/FileOpenDT.aspx?ID=91250&Category=Judgment&CategoryType=Zip
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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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