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Section 54/54F: New residential house need not be purchased by assessee in his own name

Case Name : Mrs. A. Vijayakumari Vs ITO (ITAT Chennai)
Appeal Number : I.T.A. No. 3435/Chny/2018
Date of Judgement/Order : 26/07/2019
Related Assessment Year : 2014-15
Courts : All ITAT (6332) ITAT Chennai (264)

Deduction U/s. 80P not allowable to Co-operative society if it provides Credit facility to other than members

Case Name : ITO Vs M/s. Siddasiri Pattin Souharda Sahakari Niyamit (ITAT Bangaluru)
Appeal Number : ITA No. 748/Bang/2018
Date of Judgement/Order : 09/03/2019
Related Assessment Year : 2009-10
Courts : All ITAT (6332) ITAT Bangalore (312)

In case of Limited scrutiny AO cannot make additions or disallowances on other issues

Case Name : Shri Vijay Kumar Vs ITO (ITAT Chandigarh)
Appeal Number : ITA No. 434/CHD/2019
Date of Judgement/Order : 12/09/2019
Related Assessment Year : 2014-15
Courts : All ITAT (6332) ITAT Chandigarh (144)

Addition justified for Unverified corpus donation 

Case Name : Angika Development Society Vs Asstt. Director of Income Tax (Exemption) (ITAT Delhi)
Appeal Number : ITA No. 666/DEL/2016
Date of Judgement/Order : 06/06/2019
Related Assessment Year : 2005-06
Courts : All ITAT (6332) ITAT Delhi (1448)

Cash Sale of Car cannot be doubted without inquiry| Addition not justified

Case Name : Mr. Satyender Yadav Vs The Income Tax Officer (ITAT Delhi)
Appeal Number : ITA.No.245/Del./2019
Date of Judgement/Order : 04/06/2019
Related Assessment Year : 2010-2011
Courts : All ITAT (6332) ITAT Delhi (1448)

HC explains doctrine of exhaustion of remedies

Case Name : M/s. HCL Infosystems Limited Vs State of Rajasthan (Rajasthan High Court)
Appeal Number : D.B. Special Appeal Writ No. 491/2017
Date of Judgement/Order : 17/09/2019
Related Assessment Year :
Courts : All High Courts (4977) Rajasthan High Court (101)

Income from commercial exploitation of properties is business income

Case Name : DCIT Vs M/s ATC Realtors Pvt. Ltd. (ITAT Guwahati)
Appeal Number : ITA No. 169/GAU/2018
Date of Judgement/Order : 10/07/2019
Related Assessment Year : 2012-13
Courts : All ITAT (6332)

ITAT upheld addition for accommodation entry receipts as LTCG

Case Name : Suman Poddar Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 1006/Del/2019
Date of Judgement/Order : 25/07/2019
Related Assessment Year : 2014-15
Courts : ITAT Delhi (1448)

ITAT Can Direct CIT To Register A Trust Under Section 12AA

Case Name : CIT Vs M/s. Reham Foundation Kandhari Lane Lal Bagh Lucknow (High Court Allahabad, Lucknow Bench)
Appeal Number : Income Tax Appeal No. 37 of 2017
Date of Judgement/Order : 26/09/2019
Related Assessment Year :
Courts : All High Courts (4977) Allahabad High Court (299)

Mere discrepancy in Form 26AS & 16 not amounts to concealment

Case Name : Chalapati Katiki Vs ITO (ITAT Hyderabad)
Appeal Number : ITA No.1865/Hyd/2017
Date of Judgement/Order : 09/01/2019
Related Assessment Year : 2011-12
Courts : All ITAT (6332) ITAT Hyderabad (357)