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Conversion of share application money by allotting shares at subsequent date without change in shareholding pattern doesn’t attract section 56(2)(viia)

Case Name : ATR Warehousing Private Limited Vs DCIT (ITAT Visakhapatnam)
Appeal Number : I.T.A. No. 88/Viz/2020
Date of Judgement/Order : 21/12/2022
Related Assessment Year : 2013-14
Courts : All ITAT (11250) ITAT Visakhapatnam (120)

Deduction u/s 37 allowable towards gifts given to business associates and executives

Case Name : R. K. Trading Company Vs DCIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 2609/Ahd/2017
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2014-15
Courts : All ITAT (11250) ITAT Ahmedabad (799)

Generation of income not necessary for claiming business expenditure

Case Name : Zhilmil Electronics Pvt. Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 6172/Del/2019
Date of Judgement/Order : 16/12/2022
Related Assessment Year : 2015-16
Courts : All ITAT (11250) ITAT Delhi (2685)

Invocation of section 263 justified as AO allowed deduction u/s 54B without necessary inquiry

Case Name : Shri Ramanbhai Bholidas Patel Vs PCIT (ITAT Ahmedabad)
Appeal Number : ITA No. 84/Ahd/2021
Date of Judgement/Order : 21/12/2022
Related Assessment Year : 2015-2016
Courts : All ITAT (11250) ITAT Ahmedabad (799)

Expense towards purchase of off-the-shelf software products doesn’t qualify as Royalty

Case Name : Amec Foster Wheeler India Pvt. Ltd. Vs ACIT (OSD) (ITAT Chennai)
Appeal Number : ITA No. 680/CHNY/2020
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2014-15
Courts : All ITAT (11250) ITAT Chennai (584)

Loss on sale of unusable old/ obsolete inventory allowable

Case Name : Air India Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 4467, 4518 &
Date of Judgement/Order : 4544/Mum/2018
Related Assessment Year : 07/12/2022
Courts : All ITAT (11250) ITAT Mumbai (2814)

Consideration towards right to use of brand name/ trademark taxable as royalty

Case Name : Soktas Tekstil Sanayi Ve Ticaret AS Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1712/Del/2022
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2019-20
Courts : All ITAT (11250) ITAT Delhi (2685)

Tax audit mandatory as gross receipts above prescribed limit

Case Name : Benchmarrk Realty LLP Vs DCIT (ITAT Pune)
Appeal Number : ITA No. 1396/PUN/2019
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2015-16
Courts : All ITAT (11250) ITAT Pune (522)

Mere passing off project specific architectural, drawings and design not taxable as Fee for Technical Services

Case Name : Buro Happold Limited Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No.1690/Mum/2022
Date of Judgement/Order : 19/12/2022
Related Assessment Year : 2019-20
Courts : All ITAT (11250) ITAT Mumbai (2814)

Application for issuing summons to tax authorities to produce documents of complainant allowable

Case Name : Ritika Industries Vs State of Maharashtra (Bombay High Court)
Appeal Number : Criminal Writ Petition No. 1089 of 2022
Date of Judgement/Order : 24/01/2023
Related Assessment Year :
Courts : All High Courts (9885) Bombay High Court (1502)