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Mere signing against a particular column of format is nothing but a mechanical approval

Case Name : Shri Ram Niranjan Tibra Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 637/JP/2018
Date of Judgement/Order : 25/11/2019
Related Assessment Year : 2007-08
Courts : All ITAT (6433) ITAT Jaipur (170)

Conversion of limited scrutiny to comprehensive scrutiny without prior approval of competent authority is invalid

Case Name : Late Smt. Gurbachan Kaur Vs DCIT (ITAT Jaipur)
Appeal Number : ITA No. 692/JP/2019
Date of Judgement/Order : 05/12/2019
Related Assessment Year : 2014-15
Courts : All ITAT (6433) ITAT Jaipur (170)

ITAT upheld section 68 Addition- Big Jump in Share Price of unknown Company

Case Name : Harish Kumar HUF Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 3009/Chny/2018
Date of Judgement/Order : 21/05/2019
Related Assessment Year : 2013-14
Courts : All ITAT (6433) ITAT Chennai (268)

Appeal maintainable against determination of Section 115QA liability: SC

Case Name : Genpact India Private Limited Vs DCIT (Supreme Court)
Appeal Number : Civil Appeal No. 8945 of 2019
Date of Judgement/Order : 22/11/2019
Related Assessment Year :
Courts : Supreme Court of India (1128)

Property used for business cannot be treated as vacant for section 23

Case Name : Ideal Hitech Engineering Equipment (P) Ltd. Vs ITO (ITAT Delhi)
Appeal Number : I.T.A .No. 3316/Del/2017
Date of Judgement/Order : 13/08/2019
Related Assessment Year : 2012-13
Courts : All ITAT (6433) ITAT Delhi (1473)

Static vs. Ambulatory interpretation of DTAAs – Retrospective amendments to definition of royalty

Case Name : ACIT Vs Reliance Jio Infocomm Ltd. (ITAT Mumbai)
Appeal Number : ITA Nos. 6331 to 6334/Mum/2018
Date of Judgement/Order : 15/11/2019
Related Assessment Year : 2018-19
Courts : All ITAT (6433) ITAT Mumbai (1922)

TDR is a capital asset as inextricably linked with immovable property

Case Name : Adi D Vachha Vs ITO (ITAT Mumbai)
Appeal Number : ITA No. 2755/Mum/2011
Date of Judgement/Order : 09/08/2019
Related Assessment Year : 2005-06
Courts : All ITAT (6433) ITAT Mumbai (1922)

Foreign Exchange Loss on loan for acquiring fixed assets allowable as Revenue Expense

Case Name : M/s. Baby Memorial Hospital Ltd. Vs ACIT (ITAT Cochin)
Appeal Number : ITA No. 420/Coch/2019
Date of Judgement/Order : 08/11/2019
Related Assessment Year : 2014-15
Courts : All ITAT (6433) ITAT Cochin (112)

Penalty for inability to meet contractual obligation cannot be disallowed

Case Name : DCIT Vs Mahavir Multitrade Pvt. Ltd. (ITAT Delhi)
Appeal Number : ITA No. 1139/Del/2017
Date of Judgement/Order : 27/11/2019
Related Assessment Year : 2012-13
Courts : All ITAT (6433) ITAT Delhi (1473)

Reassessment without disposing assessee’s objections by a speaking order is invalid

Case Name : ITO (E) Vs ICFAI University (ITAT Delhi)
Appeal Number : ITA No. 3657/Del/2015
Date of Judgement/Order : 23/05/2019
Related Assessment Year : 2008-09
Courts : All ITAT (6433) ITAT Delhi (1473)