Sponsored
    Follow Us:

Filter Judiciary

Found 22481 Results

Interest received on enhanced compensation under section 28 of Land Acquisition Act, 1894 is not taxable

Case Name : ITO Vs Girish Kumar (ITAT Delhi)
Appeal Number : I.T.A. No. 5084/DEL/2019
Date of Judgement/Order : 06/07/2022
Related Assessment Year : 2016-17
Courts : All ITAT (14945) ITAT Delhi (3704)
Become a Member to Download If you are already a member, Login here to access

Provision of section 40A(3) doesn’t apply when payment for expenses are made by a person to an agent

Case Name : Piprani Equipment P. Ltd. Vs ITO (ITAT Ahmedabad)
Appeal Number : ITA No. 1313/Ahd/2019
Date of Judgement/Order : 02/12/2022
Related Assessment Year : 2015-16
Courts : All ITAT (14945) ITAT Ahmedabad (1125)
Become a Member to Download If you are already a member, Login here to access

Additional claim can be entertained by appellate authority

Case Name : Manoj Valjibhai Bhayani Vs ITO (ITAT Surat)
Appeal Number : ITA No. 717/SRT/2018
Date of Judgement/Order : 06/12/2022
Related Assessment Year : 2008-09
Courts : All ITAT (14945) ITAT Surat (91)
Become a Member to Download If you are already a member, Login here to access

Revision power u/s 263 cannot be invoked if enquiry conducted by AO

Case Name : Sanjay Amrutrao Satav (HUF) Vs ITO (ITAT Pune)
Appeal Number : ITA No. 200/Pun/2021
Date of Judgement/Order : 30/06/2022
Related Assessment Year : 2016-17
Courts : All ITAT (14945) ITAT Pune (714)
Become a Member to Download If you are already a member, Login here to access

Setting Off of business loss against Dividend Received from Foreign Subsidiary was allowable

Case Name : Tata Industries Limited Bombay House Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 217/Mum/2020
Date of Judgement/Order : 29/11/2022
Related Assessment Year : 2016-17
Courts : All ITAT (14945) ITAT Mumbai (3583)
Become a Member to Download If you are already a member, Login here to access

As main business includes letting of property income from same is taxable under Income from Business

Case Name : ACIT Vs Tupelo Builders Pvt. Ltd. (ITAT Delhi)
Appeal Number : I.T.A No. 8026/Del/2019
Date of Judgement/Order : 02/12/2022
Related Assessment Year : 2015-16
Courts : All ITAT (14945) ITAT Delhi (3704)
Become a Member to Download If you are already a member, Login here to access

Loss of investment not entitled as bad debts even cannot be claimed as business loss

Case Name : Ceramin India Private Limited Vs DCIT (ITAT Hyderabad)
Appeal Number : ITA No. 1975/Hyd/2018
Date of Judgement/Order : 26/10/2022
Related Assessment Year : 2015-16
Courts : All ITAT (14945) ITAT Hyderabad (630)
Become a Member to Download If you are already a member, Login here to access

Bad debts from credit card business is allowable as deduction u/s 36(1)(vii) of the Income Tax Act

Case Name : Induslnd Bank Ltd. Vs ACIT (ITAT Mumbai)
Appeal Number : ITA No. 2675/Mum/2019
Date of Judgement/Order : 26/10/2022
Related Assessment Year : 2014-15
Courts : All ITAT (14945) ITAT Mumbai (3583)
Become a Member to Download If you are already a member, Login here to access

Loss on account of Forward Contracts are not speculative loss

Case Name : PCIT Vs Simon India Ltd. (Delhi High Court)
Appeal Number : ITA 67/2018
Date of Judgement/Order : 02/12/2022
Related Assessment Year :
Courts : All High Courts (13931) Delhi High Court (3369)
Become a Member to Download If you are already a member, Login here to access

Addition towards share premium sustained by invoking provisions of section 56(2)(viib)

Case Name : ITO Vs LNB Renewable Energy Pvt. Ltd (ITAT Kolkata)
Appeal Number : I.T.A. No. 2011/Kol/2018
Date of Judgement/Order : 30/11/2022
Related Assessment Year : 2013-14
Courts : All ITAT (14945) ITAT Kolkata (1034)
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