DCIT Vs Shalimar Chemical Works Ltd. (ITAT Kolkata) - In the case of DCIT vs. Shalimar Chemical Works Ltd. the Hon’ble Kolkata ITAT held that manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person other than such customer is not included in the definition of the “Wo...
Public Education Society Vs DDIT (Exemptions) (ITAT Bangalore) - Public Education Society Vs DDIT (Exemptions) (Bangalore ITAT) Since the expenditure incurred by the assessee was more than 93% of the gross receipts, no part of the gross receipts are liable to be taxed in the year under consideration, as the balance amount was set apart for application in the next...
Shri Isharbhai Chotabhai Patel Vs CIT (ITAT Ahmedabad) - ITAT Ahmedabad held In the case of Shri Isharbhai Chotabhai Patel Vs. CIT that ld. Commissioner not justified in interfering in the discretion exercised by the AO without any plausible reason. The estimated opinion formed by the AO can only be interfered...
ITO Vs M/s. Nupur Carpets Pvt. Ltd. (ITAT Kolkata) - In the case ITO Vs. M/s. Nupur Carpets Pvt. Ltd. the Hon’ble Kolkata ITAT held by converting the stock-n-trade into investment, it does not alter the character, nature and intention of that particular transaction especially in the context of capital gain versus business income. ...
DCIT Vs M/s. Maithan Smelters Ltd. (ITAT Kolkata) - In the case DCIT Vs. Maithan Smelters Ltd. the Hon’ble Kolkata ITAT held that the interest subsidy, transport subsidy and power subsidy received by the assessee are eligible for deduction u/s 80IB of the Act....
DCIT Vs Shalimar Chemical Works Ltd. (ITAT Kolkata) -
Public Education Society Vs DDIT (Exemptions) (ITAT Bangalore) -
Shri Isharbhai Chotabhai Patel Vs CIT (ITAT Ahmedabad) -
ITO Vs M/s. Nupur Carpets Pvt. Ltd. (ITAT Kolkata) -
DCIT Vs M/s. Maithan Smelters Ltd. (ITAT Kolkata) -
I.T.O Vs M/s. Talwar Brothers Pvt. Ltd. (ITAT Kolkata) -
Shri Manoj Garg Vs. C.I.T., Kolkata (ITAT Kolkata) -
Shri B L Dasraj Urs Vs I.T.O (ITAT Bangalore) -
I.T.O Vs Smt. Mala Gupta (ITAT Kolkata) -
Shri L. Syed Ibrahim Bahadusha Vs I.T.O (ITAT Bangalore) -