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Camouflaging of Loan to Director as commercial transaction: Invocation of s. 2(22)(e) justified

Case Name : Shri Hemanth Kumar Bothra Vs. The Asst. Commissioner of Income-tax (ITAT Bangalore)
Appeal Number : ITA No. 396/Bang/2017
Date of Judgement/Order : 03/11/2017
Related Assessment Year : 2013- 2014
Courts : All ITAT (4349) ITAT Bangalore (208)

S. 68 Principle of peak credit not applicable when deposits remain unexplained

Case Name : CIT Vs D.K. Garg (Delhi High Court)
Appeal Number : ITA No. 115/2005
Date of Judgement/Order : 04/08/2017
Related Assessment Year :
Courts : All High Courts (3750) Delhi High Court (1186)

Society allowing Loan to non-members cannot claim deduction U/s. 80P

Case Name : The Income Tax Officer Vs. Shri Bapooji Pattin Souhard Sahakari Niyamit (ITAT Bangalore)
Appeal Number : ITA No. 827/Bang/2017
Date of Judgement/Order : 31/10/2017
Related Assessment Year : 2013- 14
Courts : All ITAT (4349) ITAT Bangalore (208)

Penalty waived for non-attendance by earlier Counsel without intimating assesse

Case Name : Inderjeet Singh Damania Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 5742/Del /2015
Date of Judgement/Order : 31/10/2017
Related Assessment Year :
Courts : All ITAT (4349) ITAT Delhi (960)

Deduction U/s. 80P(2) cannot be denied to registered Primary Agricultural Credit Society for doing banking business

Case Name : ITO Vs. Edarikode Service Co-operative Bank Ltd. (ITAT Cochin)
Appeal Number : ITA Nos. 430 to 432/Coch/2016, C.O. Nos. 33 to 35/Coch/16
Date of Judgement/Order : 24/07/2017
Related Assessment Year : 2009- 10 to 2011- 12
Courts : All ITAT (4349) ITAT Cochin (63)

Disallowance U/s. 14A untenable in absence of Non-recording of satisfaction

Case Name : Smartchem Technologies Ltd. Vs. ACIT (ITAT Mumbai)
Appeal Number : ITA Nos. 5021-5023 & 7014-7016 (Mum) of 2013
Date of Judgement/Order : 23/06/2017
Related Assessment Year : 2008- 09 to 2010- 11
Courts : All ITAT (4349) ITAT Mumbai (1443)

Penalty U/s. 271(1)(c) for mere change of head of income is not justified

Case Name : Assistant Commissioner of Income Tax Vs Krishna C. Tandon (HUF) (ITAT Mumbai)
Appeal Number : I.T.A. No.2048/Mum/2016
Date of Judgement/Order : 01/11/2017
Related Assessment Year : 2009-10
Courts : All ITAT (4349) ITAT Mumbai (1443)

Income disclosure under fear of penalty or other proceedings cannot be termed voluntary

Case Name : Dy. CIT Vs. Mukesh Kalubhai Prajapati (ITAT Ahemdabad)
Appeal Number : ITA No. 300/Ahd/2016
Date of Judgement/Order : 06/09/2017
Related Assessment Year :
Courts : All ITAT (4349) ITAT Ahmedabad (328)

AO cannot have disregard finding directions of DRP and pass final assessment order

Case Name : M/s Ess Distribution (Mauritius) S.N.C.ET Compagnie Vs. Assistant Commissioner Of Income Tax (Delhi High Court)
Appeal Number : W.P.(C) 11968/2016
Date of Judgement/Order : 31/10/2017
Related Assessment Year :
Courts : All High Courts (3750) Delhi High Court (1186)

Amenity charges forming part of same transaction is assessable as House Property Income

Case Name : Prakash Datta Samant Vs. Assistant Commissioner Of Income Tax (ITAT Mumbai)
Appeal Number : I.T.A. No. 2886/Mum/2016
Date of Judgement/Order : 01/11/2017
Related Assessment Year : 2011- 12
Courts : All ITAT (4349) ITAT Mumbai (1443)
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