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No appeal against ITAT order to be entertained in absence of substantial question of law

Case Name : PCIT Vs. Bell Ceramics Ltd. (Gujarat High Court)
Appeal Number : R/Tax Appeal No. 162 of 2021
Date of Judgement/Order : 15/07/2021
Related Assessment Year : 2006-07
Courts : All High Courts (7018) Gujarat High Court (723)

TDS cannot be recovered from Assessee for non-deposit by deductor

Case Name : Ashok Kumar B. Chowatia Vs JCIT (TDS) (Madras High Court)
Appeal Number : W.P. Nos. 31167, 31170, 31172 and 31174 of 2018
Date of Judgement/Order : 16/04/2021
Related Assessment Year :
Courts : All High Courts (7018) Madras High Court (741)

IT deduction cannot be claimed during section 153A Assessment if not claimed in original assessment proceedings

Case Name : GMR Infrastructure Limited Vs DCIT (Karnataka High Court)
Appeal Number : I.T.A. No. 1036 of 2017
Date of Judgement/Order : 06/07/2021
Related Assessment Year : 2007-08
Courts : All High Courts (7018) Karnataka High Court (375)

Scrutiny assessment cannot be reopened for non ratification of STPI approval by CBDT

Case Name : M/s. Kone Elevators (India) Pvt. Limited Vs ACIT (Madras High Court)
Appeal Number : W.P. No. 43662 of 2016 and W.M.P. No. 37479 of 2016
Date of Judgement/Order : 16/06/2021
Related Assessment Year :
Courts : All High Courts (7018) Madras High Court (741)

No Change of Opinion if facts related to deemed consideration U/s. 50C been overlooked

Case Name : Rakesh Ambalal Patel Vs ITO (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 465/Ahd/2016
Date of Judgement/Order : 19/02/2021
Related Assessment Year : 2010-11
Courts : All ITAT (8301) ITAT Ahmedabad (532)

ITAT cannot dismiss an Appeal merely because tax payer was not participating in proceeding

Case Name : Rabindra Kumar Mohanty Vs Registrar, ITAT (Orissa High Court)
Appeal Number : W.P.(C) No.2487 of 2019
Date of Judgement/Order : 18/03/2020
Related Assessment Year :
Courts : All High Courts (7018) Orissa High Court (42)

No TDS on Purchase of software licenses with associated hardware from Foreign Companies

Case Name : Autodesk Asia Pte Limited Vs DCIT (ITAT Bengalore)
Appeal Number : IT(IT) No. 3234/Bang/2018
Date of Judgement/Order : 12/07/2021
Related Assessment Year : 2015-16
Courts : All ITAT (8301) ITAT Bangalore (544)

ITAT Allowed set off of MAT Credit inclusive of Surcharge, Education Cess

Case Name : Tata Motors Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA NO. 2397/MUM/2019
Date of Judgement/Order : 25/06/2021
Related Assessment Year : 2014-15
Courts : All ITAT (8301) ITAT Mumbai (2283)

Professional charges incurred during company acquisition cannot be treated as revenue expenses

Case Name : M/s Steer Engineering Pvt. Ltd. Vs The Addl. CIT (ITAT Bangalore)
Appeal Number : ITA No. 2070/BANG/2018
Date of Judgement/Order : 22/07/2021
Related Assessment Year : 2010–11
Courts : All ITAT (8301) ITAT Bangalore (544)

Section 11 exemption cannot be denied for providing hostel facilities to staff & students

Case Name : Durga Charitable Society Vs JCIT  (ITAT Delhi)
Appeal Number : I.T.A. No. 4440/DEL/2015
Date of Judgement/Order : 22/07/2021
Related Assessment Year : 2010-11
Courts : All ITAT (8301) ITAT Delhi (2005)