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Stock-in-trade seized must be released within 120 days: Delhi HC

Case Name : Khem Chand Mukim Vs Pr. Director of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) 5343/2019
Date of Judgement/Order : 09/01/2020
Related Assessment Year :
Courts : All High Courts (5276) Delhi High Court (1481)

Section 43B deduction not allowable for unutilized MODVAT credit: SC

Case Name : Maruti Suzuki India Ltd. Vs CIT (Supreme Court)
Appeal Number : Civil Appeal No.11923 of 2018
Date of Judgement/Order : 07/02/2020
Related Assessment Year : 1999-2000 and 2000-2001
Courts : Supreme Court of India (1150)

No capital gain tax on amount received by retiring partner

Case Name : MDLR Builders (P) Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 8214/Del/2018
Date of Judgement/Order : 11/06/2019
Related Assessment Year : 2008-09
Courts : All ITAT (6534) ITAT Delhi (1505)

Deduction not claimed earlier can be claimed during Section 153A proceedings

Case Name : PCIT Vs JSW Steel Ltd (Bombay High Court)
Appeal Number : Income Tax Appeal 1934 of 2017
Date of Judgement/Order : 05/02/2020
Related Assessment Year :
Courts : All High Courts (5276) Bombay High Court (967)

Employees’ contribution to EPF & ESIC deposited beyond due date not allowable

Case Name : Pr. CIT Vs Orchid Pharma Ltd. (Madras High Court)
Appeal Number : Tax Case Appeal Nos. 430 & 421 of 2019
Date of Judgement/Order : 08/07/2019
Related Assessment Year :
Courts : All High Courts (5276) Madras High Court (436)

Commission paid for referring names of potential customers is allowable

Case Name : PCIT Vs Vishal Engineering and Galvanizers (Gujarat High Court)
Appeal Number : Tax Appeal No. 822 of 2019
Date of Judgement/Order : 13/01/2020
Related Assessment Year :
Courts : All High Courts (5276) Gujarat High Court (491)

Non-Availability of PAN of Deductee is not valid excuse for not filing TDS Return

Case Name : Mahanadi Coal Fields Ltd. Vs JCIT (TDS) (ITAT Cuttack)
Appeal Number : ITA No. 220 to 222/CTK/2019
Date of Judgement/Order : 08/01/2020
Related Assessment Year : 2008-2009
Courts : All ITAT (6534) ITAT Cuttack (30)

Fees for rendering banking services cannot be treated as commission for TDS U/s. 194H

Case Name : CIT Vs Cleartrip Pvt. Ltd. (Bombay High Court)
Appeal Number : Income Tax Appeal No. 20 of 2017
Date of Judgement/Order : 25/03/2019
Related Assessment Year :
Courts : All High Courts (5276) Bombay High Court (967)

Section 153A- No Addition- If no incriminating material unearthed during search

Case Name : Smt. Sanjana Mittal Vs DCIT (ITAT Amritsar)
Appeal Number : ITA No. 487/Asr/2018
Date of Judgement/Order : 11/03/2019
Related Assessment Year : 2014-15
Courts : All ITAT (6534) ITAT Amritsar (60)

Section 54B exemption cannot be denied for absence of legal title due to pending litigation

Case Name : Chinnappa Anthonappa Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No. 663/Bang/2015
Date of Judgement/Order : 31/07/2019
Related Assessment Year : 2010-11
Courts : All ITAT (6534) ITAT Bangalore (330)