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Section 56(2)(v) relative definition not apply for Specified Domestic Transactions

Case Name : Smt. Anita Sunil Mahajan Vs ACIT (ITAT Pune)
Appeal Number : ITA No.1859/PUN/2017
Date of Judgement/Order : 12/07/2021
Related Assessment Year : 2013-14
Courts : All ITAT (14947) ITAT Pune (714)
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SC set aside provision of Tribunal Reforms Ordinance 2021 fixing term of members of Tribunal at 4 years

Case Name : Madras Bar Association Vs Union of India (Supreme Court)
Appeal Number : Writ Petition (Civil) No. 502 of 2021
Date of Judgement/Order : 14/07/2021
Related Assessment Year :
Courts : Supreme Court of India (2373)
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LR of deceased not obliged to intimate death to Income tax deptt & get PAN cancelled

Case Name : Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta Vs PCIT (Delhi High Court)
Appeal Number : W.P.(C) 2678/2020
Date of Judgement/Order : 14/07/2021
Related Assessment Year :
Courts : All High Courts (13939) Delhi High Court (3374)
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Depreciation on smart phones functioning equivalent to computers

Case Name : Falcon Business Resources Pvt. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1136/Del/2018
Date of Judgement/Order : 30/03/2021
Related Assessment Year : 2012-13
Courts : All ITAT (14947) ITAT Delhi (3704)
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Article 25 not Gives any Immunity from Taxation to nuns & priests: Kerala HC

Case Name : The Provincial Superior, Nirmal Rani Provincial House Vs. Union of India (Kerala High Court)
Appeal Number : WA NO. 410 of 2015
Date of Judgement/Order : 13/07/2021
Related Assessment Year :
Courts : All High Courts (13939) Kerala High Court (909)
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Compensation paid to tenant for vacation of land allowable as deduction from Capital Gains

Case Name : Trimm Exports Private Limited Vs DCIT (Karnataka High Court)
Appeal Number : I.T.A. No. 43 of 2017
Date of Judgement/Order : 13/07/2021
Related Assessment Year : 2009-10
Courts : All High Courts (13939) Karnataka High Court (634)
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Delhi HC stays section 148 proceedings through a reasoned order

Case Name : Mudra Finance Limited Vs ITO (Delhi High Court)
Appeal Number : W.P.(C) 6442/2021 & CM APPL. 20217/2021
Date of Judgement/Order : 13/07/2021
Related Assessment Year :
Courts : All High Courts (13939) Delhi High Court (3374)
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Delhi HC order sets aside faceless assessment order as no SCN or draft assessment order was issued

Case Name : Anju Jalaj Batra Vs National E-Assessment Centre Additional Joint Deputy Assistant Commissiner Of Income Tax Officer (Delhi High Court)
Appeal Number : W.P.(C) 6233/2021
Date of Judgement/Order : 08/07/2021
Related Assessment Year : 2018-19
Courts : All High Courts (13939) Delhi High Court (3374)
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Delhi HC set aside order passed by AO as no personal hearing was granted to assessee

Case Name : Naresh Kumar Goyal Vs National Faceless Assessment Center & Ors. (Delhi High Court)
Appeal Number : W.P.(C) No. 6245/2021
Date of Judgement/Order : 12/07/2021
Related Assessment Year : 2018-19
Courts : All High Courts (13939) Delhi High Court (3374)
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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 (14947) ITAT Bangalore (1081)
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