Sponsored
    Follow Us:

Filter Judiciary

Found 22473 Results

Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB

Case Name : DCIT Vs Everest Industries Limited (ITAT Mumbai)
Appeal Number : ITA No. 652 & 1424/Mum/2020
Date of Judgement/Order : 30/06/2023
Related Assessment Year : 2015-16
Courts : All ITAT (14938) ITAT Mumbai (3578)
Become a Member to Download If you are already a member, Login here to access

Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances

Case Name : DCIT Vs Yes Bank Ltd (ITAT Mumbai)
Appeal Number : ITA No. 3239/Mum/2018
Date of Judgement/Order : 30/06/2023
Related Assessment Year : 2014-15
Courts : All ITAT (14938) ITAT Mumbai (3578)
Become a Member to Download If you are already a member, Login here to access

Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)

Case Name : Religare Finvest Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 4796/Del/2017
Date of Judgement/Order : 13/07/2023
Related Assessment Year : 2012-13
Courts : All ITAT (14938) ITAT Delhi (3704)
Become a Member to Download If you are already a member, Login here to access

Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved

Case Name : Shree Automotive Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Appeal Number : ITA No.182 & 183/Kol/2023
Date of Judgement/Order : 25/07/2023
Related Assessment Year : 2012-13
Courts : All ITAT (14938) ITAT Kolkata (1033)
Become a Member to Download If you are already a member, Login here to access

Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed

Case Name : Crown Real Estate Pvt Ltd Vs ITO (ITAT Chennai)
Appeal Number : ITA No. 353/CHNY/2023
Date of Judgement/Order : 14/07/2023
Related Assessment Year : 2013-14
Courts : All ITAT (14938) ITAT Chennai (855)
Become a Member to Download If you are already a member, Login here to access

Denial of deduction u/s. 54F by merely stating that constructed portion is small is unjustified

Case Name : Girish Mohan Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 8816/Del/2019
Date of Judgement/Order : 07/2023
Related Assessment Year : 2016-17
Courts : All ITAT (14938) ITAT Delhi (3704)
Become a Member to Download If you are already a member, Login here to access

Adjustment of deferred shares based on value of ordinary shares upheld

Case Name : Fabindia Overseas Pvt Ltd Vs JCIT (ITAT Delhi)
Appeal Number : ITA No. 7980/Del/2019
Date of Judgement/Order : 31/07/2023
Related Assessment Year : 2013-14
Courts : All ITAT (14938) ITAT Delhi (3704)
Become a Member to Download If you are already a member, Login here to access

TDS not deductible on Commission to Non-Resident overseas Agent

Case Name : PCIT Vs Maharani Enterprises (Delhi High Court)
Appeal Number : ITA 22/2021
Date of Judgement/Order : 28/07/2023
Related Assessment Year :
Courts : All High Courts (13929) Delhi High Court (3368)
Become a Member to Download If you are already a member, Login here to access

HC Explains Relevant Stage for Presenting Facts under Section 148A(b) of IT Act

Case Name : Sukhmeet Kaur Vs ITO (Delhi High Court)
Appeal Number : W.P.(C) 9168/2023
Date of Judgement/Order : 12/07/2023
Related Assessment Year :
Courts : All High Courts (13929) Delhi High Court (3368)
Become a Member to Download If you are already a member, Login here to access

ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable

Case Name : Manesh Bansilal Shah Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 467/Ahd/2017
Date of Judgement/Order : 05/07/2023
Related Assessment Year : 2013-14
Courts : All ITAT (14938) ITAT Ahmedabad (1125)
Become a Member to Download If you are already a member, Login here to access
Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031