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Reassessment based on Documents already in hand of AO not Valid

Case Name : DCIT Vs Sovereign Pharma Pvt. Ltd. (ITAT Pune)
Appeal Number : ITA No. 980/PUN/2017
Date of Judgement/Order : 12/07/2019
Related Assessment Year : 2007-08
Courts : All ITAT (6222) ITAT Pune (204)

Bogus Share Capital- Onus is on assessee to prove genuineness of transaction

Case Name : M/s. Royal Rich Developers Pvt. Ltd. Vs Pr. CIT (Bombay High Court)
Appeal Number : ITA No. 438 of 2017
Date of Judgement/Order : 22/07/2019
Related Assessment Year :
Courts : All High Courts (4894) Bombay High Court (915)

Bogus Share Capital | Addition upheld | Creditworthiness of shareholders not proved

Case Name : M/s Royal Rich Developers Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 1835/Mum/2014
Date of Judgement/Order : 24/08/2016
Related Assessment Year : 2006-07
Courts : All ITAT (6222) ITAT Mumbai (1876)

Profit embedded in purchases covered by bogus bills only can be taxed

Case Name : Pr. CIT Vs M/s. Paramshakti Distributors Pvt. Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No. 413 of 2017
Date of Judgement/Order : 15/07/2019
Related Assessment Year :
Courts : All High Courts (4894) Bombay High Court (915)

Mere disallowance of expense cannot result into concealment of income

Case Name : Alfa Bhoj Limited Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 265 & 266/Del/2012
Date of Judgement/Order : 12/07/2019
Related Assessment Year : 2002-03 and 2005-06
Courts : All ITAT (6222) ITAT Delhi (1420)

Penalty sustained if Charge for initiation of penalty & charge while levying was same

Case Name : Shri Harish Chand Narang Vs ACIT (ITAT Jaipur)
Appeal Number : ITA No. 675/JP/2017
Date of Judgement/Order : 11/06/2019
Related Assessment Year : 2008-09
Courts : All ITAT (6222) ITAT Jaipur (151)

Section 80IA Value of electricity provided to sister concerns generated in assessee’s own captive plant

Case Name : Commissioner of  Income Tax-­LTU Vs M/s Reliance  Industries Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No.1056 of 2016
Date of Judgement/Order : 30/01/2019
Related Assessment Year :
Courts : All High Courts (4894) Bombay High Court (915)

Rule 8D not applies automatically on mere existence of mixed fund to disallowance u/s 14A

Case Name : Pr. CIT Vs. Gujarat State Petronet Limited (Gujarat High Court)
Appeal Number : Tax Appeal No. 208 of 2019
Date of Judgement/Order : 09/07/2019
Related Assessment Year : 2010-11
Courts : All High Courts (4894) Gujarat High Court (435)

Penalty should not be imposed for Inadvertent and Bonafide Error

Case Name : Rasai Properties Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 770/Mum/2018
Date of Judgement/Order : 28/06/2019
Related Assessment Year : 2013-14
Courts : All ITAT (6222) ITAT Mumbai (1876)

Growing of hybrid seeds is Agricultural Activity

Case Name : DCIT Vs Genuine Seeds Pvt. Ltd (ITAT Pune)
Appeal Number : ITA No. 2754/PUN/2016
Date of Judgement/Order : 27/06/2019
Related Assessment Year : 2012-13
Courts : All ITAT (6222) ITAT Pune (204)