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There is no bar to entertain the writ petition when alternative remedy is available if it is the case that the order passed by the concerned authority is prejudicially affecting their rights or interest.
DEPUTY COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX (OSD) VERSUS M/S. DAIMLER INDIA COMMERCIAL VEHICLES PRIVATE LTD.
(2021) TaxCorp(LJ) 27079 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85459&Category=Judgment&CategoryType=Zip
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The claim of the assessee cannot be denied on technicalities when the assessee is legally otherwise entitled for deduction.
M/S. HI-TECH SWEET WATER TECHNOLOGY PVT. LTD. VERSUS THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT.
(2021) TaxCorp(LJ) 27072 (ITAT-SURAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91490&Category=ITAT&CategoryType=Zip
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MMC Bank was sick bank and the amount of FDs deposited by the assessee-bank with MMC Bank has not received by the assessee bank.
ACIT, SABARKANTHA CIR. HIMATNAGAR. VERSUS THE HIMATNAGAR NAGRIK SAHKARI BANK LTD.
(2021) TaxCorp(LJ) 27071 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=91492&Category=ITAT&CategoryType=Zip
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Prosecution need not be initiated for an offence under section 276C(2), if the aggregate amount of tax interest and penalty involved is less than ₹ 10,000.
NARENDRAKUMAR VALJI PATEL VERSUS INCOME TAX DEPARTMENT WARD-I, GOKAK
(2021) TaxCorp(LJ) 27070 (HC-KARNATKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=85444&Category=Judgment&CategoryType=Zip
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Undertaking should not be formed by splitting up or the reconstruction of a business already in existence.
SUNDARAM NON-CONVENTIONAL ENERGY SYSTEMS LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE VI (4), CHENNAI
(2021) TaxCorp(LJ) 27069 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85447&Category=Judgment&CategoryType=Zip
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TPO is directed to allow working capital adjustment to the assessee.
ADDL. CIT, SPECIAL RANGE-8, NEW DELHI. VERSUS ST MICRO ELECTRONICS PVT. LTD. AND (VICE-VERSA)
(2021) TaxCorp(LJ) 27060 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91415&Category=ITAT&CategoryType=Zip
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Deduction u/s 10AA in respect of an eligible undertaking to be allowed on standalone basis.
ASST. COMMISSIONER OF INCOME TAX-10 (1) (1) MUMBAI, DY. COMMISSIONER OF INCOME TAX-10 (1) (1) MUMBAI VERSUS M/S. INDOFIL INDUSTRIES LTD.
(2021) TaxCorp(LJ) 27059 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=91416&Category=ITAT&CategoryType=Zip
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A.O is directed to determine the taxability of the interest income as per the special rate of tax on the basis of India-USA tax treaty.
HARESH C SHETH C/O. C-501, ASHOK GARDENS, MUMBAI VERSUS INCOME TAX OFFICER (IT) – 4 (2) (1); MUMBAI
(2021) TaxCorp(LJ) 27058 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=91422&Category=ITAT&CategoryType=Zip
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There is no question for treating the amount of share capital received by the assessee as unexplained cash credit under section 68
M/S. CALICA RESOURCES PVT. LTD. VERSUS I.T.O., WARD-1 (1) (3), AHMEDABAD. AND (VICE-VERSA)
(2021) TaxCorp(LJ) 27057 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=91428&Category=ITAT&CategoryType=Zip
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Merely because the assessee entered into franchise agreement with ZLL will not made the activity of the assessee non charitable.
M/S. SANT SHRI MAHESH MUNI JI BOREWALE EDUCTIONAL WELFARE SOCIETY VERSUS CIT (EXMP.) CHANDIGARH
(2021) TaxCorp(LJ) 27048 (ITAT-AMRITSAR) · https://taxcorp.in/FileOpenDT.aspx?ID=91347&Category=ITAT&CategoryType=Zip
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Where the unexpired period of limitation under the old law is less than six months as on the date of amendment, then the said unexpired period shall be allowed under the new amended provision effective from 01.06.2016.
MR. RAKESH KUMAR PANDEY VERSUS ITO, RANGE-3 (2) RANGE-III (3) , MIRZAPUR
(2021) TaxCorp(LJ) 27047 (ITAT-ALLAHABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=91354&Category=ITAT&CategoryType=Zip
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Even before the Tribunal no evidence is produced by the assessee. In the absence of any evidence ground No.2 of the appeal is dismissed.
M/S. MASCOT LIFESTYLE PVT. LTD. VERSUS INCOME TAX OFFICER -10 (2) (3), MUMBAI
(2021) TaxCorp(LJ) 27046 (ITAT-MUMBAI) · https://taxcorp.in/FileOpenDT.aspx?ID=91365&Category=ITAT&CategoryType=Zip
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Order of the Ld. CIT (A) to be de void of merit because he has not given a categorical finding as to why the provisions of section 40A(3) of the Act would not be attracted in the case of the assessee.
INCOME TAX OFFICER, WARD-3, KADAPA VERSUS M/S. MAYURI CONSTRUCTIONS
(2021) TaxCorp(LJ) 27045 (ITAT-HYDERABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=91366&Category=ITAT&CategoryType=Zip
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No document has been produced on the file by the Department to show that the case was transferred by the competent authority from ITO, Ward-23(3), Hooghly to ACIT, Circle- 23(1), Hooghly.
HIRAK SARKAR VERSUS ACIT, CIRCLE-23 (1) , HOOGHLY
(2021) TaxCorp(LJ) 27042 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=91319&Category=ITAT&CategoryType=Zip
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In case of a society engaged in providing credit facilities to its members, income from investments made in banks does not fall within any of the categories mentioned in section 80P(2)(a) of the Act.
M/S. JYOTHI PATTIN SOUHARD SAHAKARI NIYAMIT VERSUS THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALI.
(2021) TaxCorp(LJ) 27041 (ITAT-BANGALORE) · https://taxcorp.in/FileOpenDT.aspx?ID=91321&Category=ITAT&CategoryType=Zip
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Exemption under section 11 can be availed by institution which are genuinely engaged in charitable activities.
M/S ANWAR SULTANA EDUCATIONAL TRUST VERSUS CIT (E), CHANDIGARH
(2021) TaxCorp(LJ) 27040 (ITAT-AMRITSAR) · https://taxcorp.in/FileOpenDT.aspx?ID=91324&Category=ITAT&CategoryType=Zip
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Preponderance of probabilities weighs heavily in favour of the realization of the agricultural produce of the immediately preceding previous year, quantity of which as at the year-end is not in dispute.
DILIP MEHTA VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JABALPUR
(2021) TaxCorp(LJ) 27039 (ITAT-JABALPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=91325&Category=ITAT&CategoryType=Zip
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Revenue cannot pick and choose certain amounts representing the share of the beneficiaries and tax in the hands of the assessee and simultaneously not charging the tax in the hands of the assessee with respect to majority of the beneficiaries.
M/S AQUAGEL PROMOTERS GROUP SHARE HOLDERS TRUST VERSUS THE ITO, WARD-2 (3) BHAVNAGAR
(2021) TaxCorp(LJ) 27029 (ITAT-AHMEDABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=91282&Category=ITAT&CategoryType=Zip
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The exercise of jurisdiction in respect of first point of the issue is not justified when tested on the touchstone of Section 263 of the Act.
SMT SARITA BAJPAI (L/H. OF LATE SANJAY BAJPAI) VERSUS DEPUTY COMMISSIONER OF INCOME TAX -1 (1) RAIPUR
(2021) TaxCorp(LJ) 27028 (ITAT-RAIPUR) · https://taxcorp.in/FileOpenDT.aspx?ID=91284&Category=ITAT&CategoryType=Zip
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When the assessee constructs building on leasehold land without ownership, then cost incurred for construction of building is revenue expenditure which deductible.
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I TIRUPUR VERSUS M/S. EASTMAN EXPORTS GLOBAL CLOTHING PVT. LTD.
(2021) TaxCorp(LJ) 27027 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=91287&Category=ITAT&CategoryType=Zip
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