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Without Demonstrating any Concealment in Seized Material No Penalty Can Be Levied By AO

Case Name : Rishabh Buildwell P. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA Nos. 6880 & 6881/Del/2018
Date of Judgement/Order : 03/07/2019
Related Assessment Year : 2011-12 & 2013-14
Courts : All ITAT (7802) ITAT Delhi (1854)

Section 153C Assessment invalid if satisfaction note was not recorded

Case Name : Shri Sanjay Thakur Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 3559/Del./2015
Date of Judgement/Order : 06/11/2018: 2011-2012
Related Assessment Year :
Courts : All ITAT (7802) ITAT Delhi (1854)

Reopening on Borrowed Satisfaction Without Application of Mind Invalidates Reasons Recorded By AO

Case Name : Neel Builders Pvt. Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA. No. 6336/Del./2019
Date of Judgement/Order : 02/12/2020
Related Assessment Year : 2008-09
Courts : All ITAT (7802) ITAT Delhi (1854)

Developing & Providing Study Material Qualifies as Charitable Educational Activity

Case Name : World Institution Development Programme Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 08/Del/2019
Date of Judgement/Order : 17/09/2019
Related Assessment Year : 2014-15
Courts : All ITAT (7802) ITAT Delhi (1854)

Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid

Case Name : Tanvir Collections Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA Nos. 2421/Del/2014
Date of Judgement/Order : 16/01/2015
Related Assessment Year : 2003-04
Courts : All ITAT (7802) ITAT Delhi (1854)

Section 50C- Value on Sale Agreement date to be adopted & not the value on date of Sale Deed

Case Name : Prakash Chand Bethala Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No.999/Bang/2019
Date of Judgement/Order : 28/01/2021
Related Assessment Year : 2007-08
Courts : All ITAT (7802) ITAT Bangalore (495)

Profit on Sale of penny stock/Shares- ITAT Deletes Addition

Case Name : DCIT Vs Jainam Investments (ITAT Mumbai)
Appeal Number : I.T.A. Nos. 4286 & 4474/Mum/2019
Date of Judgement/Order : 25/02-2021
Related Assessment Year : 2011-12 & 2016-17
Courts : All ITAT (7802) ITAT Mumbai (2197)

ITAT restricts addition for on-money received on sale of flats to 12%

Case Name : M/s. Bhalchandra Trading P. Ltd. Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 2977/Mum/2019
Date of Judgement/Order : 25/02/2021
Related Assessment Year : 2013-14
Courts : All ITAT (7802) ITAT Mumbai (2197)

Provision for actual delays & defaults is ‘ascertained liability’ & allowable

Case Name : Huawei Telecommunications (India) Pvt. Ltd.Vs. DCIT (ITAT Delhi)
Appeal Number : ITA No.7509/Del./2017
Date of Judgement/Order : 24/02/2021
Related Assessment Year : 2012-13
Courts : All ITAT (7802) ITAT Delhi (1854)

AO can look-into ESOP sale Income based on Form 16 during I-T Return Processing

Case Name : Dr. S. Muthian Vs ACIT (ITAT Chennai)
Appeal Number : I.T.A. No. 1521/Mds/2015
Date of Judgement/Order : 16/12/2016
Related Assessment Year : 2010-11
Courts : All ITAT (7802) ITAT Chennai (315)