Income Tax Case Laws | Free Case Laws on Income Tax Since 1933

IT, ST & GST Case Laws. Returns & Appeals Filing

Free Case Laws Since 1933. CA Assisted IT, GST Returns & Appeals Filing at Affordable Rates

Recent Case Laws on Income Tax

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 3011 Total: 30104
No records
30104	521Taxpundit561	Marri Vijayalakshmi	ITO	Tribunal Visakhapatnam	ITAT	Visakhapatnam	N.K. CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. No. 43/VIZ/2019	2021-05-07	250(6)	2015-16	Assessee
30103	521Taxpundit560	Rayapati Venkata Koteswara Prasad	ACIT	Tribunal Visakhapatnam	ITAT	Visakhapatnam	N.K. CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. Nos. 71 & 72/VIZ/2020	2021-05-07	250(6) 153C	2004-05 2005-06	Assessee
30102	521Taxpundit559	BalaChamundeswari Cotton Company	ACIT	Tribunal Visakhapatnam	ITAT	Visakhapatnam	N.K. CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. No. 119/VIZ/2020	2021-05-07	250(6) 132	2006-07	Assessee
30101	521Taxpundit558	ACIT	Sulzer India Pvt. Ltd.	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No. 246/PUN/2018	2021-05-07	14A	2013-14	Assessee
30100	521Taxpundit557	New Guru Traders	ITO	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA Nos.1146 & 1149/PUN/2018	2021-05-07	271(1)(c)	2013-14	Revenue
30099	521Taxpundit556	ACIT	Sulzer India Pvt. Ltd.	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No. 246/PUN/2018	2021-05-07	14A 37 8D(2)	2013-14	Assessee
30098	521Taxpundit555	Credence Resource Management Private Limited	ACIT	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No.133/PUN/2021	2021-05-07		2016-17	Assessee
30097	521Taxpundit554	Akhilesh Vijay Jain	ITO	Tribunal Mumbai	ITAT	Mumbai	SAKTIJIT DEY JM & M.BALAGANESH AM	ITA No.657/Mum/2020	2021-05-07		2014-15	Revenue
30096	521Taxpundit553	Vivek Saraf	ITO	Tribunal Kolkata	ITAT	Kolkata	P.M. JAGTAP VP	I.T.A. No. 411/Kol/2019	2021-05-07	5(1)	2014-15	Revenue
30095	521Taxpundit552	Sudesh Kumar Agarwal	ITO	Tribunal Kolkata	ITAT	Kolkata	P.M. JAGTAP VP	I.T.A. No. 1912/Kol/2019	2021-05-07	5(1)	2014-15	Revenue

Please Note

Analysis of Important Case Laws

PCIT vs. Nathji Goverdhan Nathji Charitable Trust
Written by Deepak Kumar

Written on Thursday, 12 March 2020 15:29 Read 987 times
PCIT vs. Eight Roads Investment Advisors Pvt. Ltd.
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:56 Read 772 times
EXPERION DEVELOPERS PVT LTD. vs. ACIT
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:43 Read 715 times
PCIT vs. MLS CBRE SOUTH ASIA PRIVATE LIMITED
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:33 Read 715 times

More >>

Failure to Issue Notice u/s 143(2) in Reassessment Proceedings u/s 148 : Reassessment is Bad in Law - Calcutta High Court
Written by Deepak Kumar

Written on Tuesday, 10 July 2018 13:38 Read 4230 times
Service of Notice u/s 148 at Factory Premises to Security Guard is Proper Service of Notice u/s 282 - Delhi High Court
Written by Deepak Kumar

Written on Friday, 08 June 2018 16:23 Read 2949 times
Computation of Long Term Capital Gains : Amount Paid for Non - Fulfillment of Agreement : Deductible u/s 48 : Delhi High Court
Written by Anil B.

Written on Thursday, 26 April 2018 13:42 Read 2706 times
Assessment Quashed When Not Based Upon Notice u/s 153C - Delhi High Court
Written by Anil B.

Written on Saturday, 21 April 2018 15:54 Read 3537 times

More >>

Penalty u/s 271(1)(b) for Non Compliance of Notice Cannot be Levied when the Order is Passed u/s 143(3) and Not u/s 144 - Delhi Tribunal on 29th June, 2016
Written by Amit

Written on Friday, 01 July 2016 12:34 Read 49314 times
Notice u/s 148 - Change of Opinion is Not Permissible and Notice u/s 148 deserves to be Quashed when details Pertaining to Issue were Asked and Submitted during Course of Assessment Proceedings u/s 143(3) - Delhi High Court
Written by Amit

Written on Saturday, 14 May 2016 14:26 Read 23913 times
Notice u/s 148 for Reassessment - Fresh Tangible Material Not Required When the Initial Return was Processed u/s 143(1) - Delhi High Court
Written by Taxpundit

Written on Monday, 23 May 2016 15:55 Read 22190 times
Deduction u/s 80-IA Allowed to Assessee - Madras High Court
Written by Anil B.

Written on Saturday, 01 August 2015 12:16 Read 21716 times

More >>

An understanding of recommendations of the Committee relating to “Proposal for amendment of Rules for profits attribution to PE”
Written by Sapna Ramamurthy

Written on Saturday, 01 June 2019 13:28 Read 1225 times
Transfer Pricing - All You Need to Know about Secondary Adjustments - An Indian Perspective
Written by CA Rohan Pandey

Written on Thursday, 11 May 2017 12:08 Read 6077 times
PE Test - Is Fixed place of business @ the disposal of foreign enterprise?
Written by Sapna Ramamurthy

Written on Tuesday, 09 May 2017 12:25 Read 5171 times
Transfer Pricing Method - Whether Disallowing Claim of Taxpayer by following CUP Legitimate? - Is there a CUP?
Written by CA Rohan Pandey

Written on Monday, 08 May 2017 12:51 Read 5611 times

More >>

Case Laws on Penalties

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 514 Total: 2568
No records
30100	521Taxpundit557	New Guru Traders	ITO	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA Nos.1146 & 1149/PUN/2018	2021-05-07	271(1)(c)	2013-14	Revenue
30089	521Taxpundit546	Mohanbhai D. Bharwad	ITO	Tribunal Ahmedabad	ITAT	Ahmedabad	WASEEM AHMED AM & MADHUMITA ROY JM	ITA Nos.267&268/Ahd/2019	2021-05-07	271(1)(c)	2010-11 2011-12	Revenue
30078	521Taxpundit535	Viswanadha Naidu Kasturi	ACIT	Tribunal Hyderabad	ITAT	Hyderabad	S.S. GODARA JM & LAXMI PRASAD SAHU AM	I.T.A. No. 1820/HYD/2018	2021-05-06	271AAB	2016-17	Revenue
30048	521Taxpundit505	Kamala Shiva Kumar	ITO	Tribunal Hyderabad	ITAT	Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 535/H/2019	2021-05-03	271(1)(c) 274	2009-10	Assessee
30035	521Taxpundit492	Peeshona Marketing Pvt. Ltd.	ACIT	Tribunal Hyderabad	ITAT	Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 690/H/2017	2021-04-29	271(1)(c)	2008-09	Assessee

Case Laws on Search & Seizure

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 505 Total: 2521
No records
30103	521Taxpundit560	Rayapati Venkata Koteswara Prasad	ACIT	Tribunal Visakhapatnam	ITAT	Visakhapatnam	N.K. CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. Nos. 71 & 72/VIZ/2020	2021-05-07	250(6) 153C	2004-05 2005-06	Assessee
30102	521Taxpundit559	BalaChamundeswari Cotton Company	ACIT	Tribunal Visakhapatnam	ITAT	Visakhapatnam	N.K. CHOUDHRY JM & D.S. SUNDER SINGH AM	I.T.A. No. 119/VIZ/2020	2021-05-07	250(6) 132	2006-07	Assessee
30094	521Taxpundit551	Anita Singhania	DCIT	Tribunal Kolkata	ITAT	Kolkata	J. SUDHAKAR REDDY AM & A.T. VARKEY JM	IT(SS)A No. 45/Kol/2019	2021-05-07	153A 153C 132 153A(1)(b) 68 132A	2012-13	Assessee
30084	521Taxpundit541	ACIT	Meka Srinivas	Tribunal Hyderabad	ITAT	Hyderabad	S.S. GODARA JM & LAXMI PRASAD SAHU AM	ITA No.155/Hyd/2017	2021-05-06	153A	2008-09	Assessee
30075	521Taxpundit532	Hema Haresh Mehta	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & M.BALAGANESH, AM	ITA Nos.4798/Mum/2016 to 4801/Mum/2016	2021-05-05	153A 132(4) 132 131	2006-07 2007-08 2008-09 2009-10	Assessee

Case Laws on Reassessment

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 734 Total: 3666
No records
30079	521Taxpundit536	Clarion Power Corporation Ltd.	ACIT	Tribunal Hyderabad	ITAT	Hyderabad	S.S. GODARA JM & LAXMI PRASAD SAHU AM	I.T.A. No. 1336/HYD/2018	2021-05-06	147 148 43B 115BBG	2008-09	Assessee
30074	521Taxpundit531	Sinnar Thermal Power Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & M.BALAGANESH, AM	ITA No.253/Mum/2020	2021-05-05	14A 153A 132 263 132A 153(1)(a) 153B 260A 148 149 151 153C 14A(2) 69A 79 2(47)(iv) 139(5) 35D(1)	2017-18	Assessee
30014	521Taxpundit471	Bini Builders P. Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & MANOJ KUMAR AGGARWAL, AM	I.T.A. No.630/Mum/2019	2021-05-04	234A 234B 234C 68 148 274 271(1)(c) 147	2010-11	Partly
30012	521Taxpundit469	Dolphin Goods (P) Ltd.	ITO	Tribunal Kolkata	ITAT	Kolkata	J. Sudhakar Reddy, AM & A. T. Varkey, JM	I.T.A. No. 240/Kol/2020	2021-05-04	144 127 147 68 69 106	2009-10	Assessee
30009	521Taxpundit466	Kusumben Sumant Bhai Patel	ITO	Tribunal Hyderabad	ITAT	Hyderabad	P. MADHAVI DEVI JM & A. MOHAN ALANKAMONY AM	ITA No.795/Hyd/2018	2021-05-04	50C(1) 147 148	2009-10	Partly

Analysis of Transfer Pricing, International Transactions Case Laws

PCIT vs. Vaman International Pvt. Ltd.

PCIT vs. Vaman International Pvt. Ltd.
Read More
PCIT vs Sunjewels International Ltd.

PCIT vs Sunjewels International Ltd.
Read More
MBI Kits International vs. ITO

MBI Kits International vs. ITO
Read More

Like Us on Facebook
Taxpundit

Case Laws on Revision by CIT

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 255 Total: 1274
No records
30087	521Taxpundit544	Boulder Hills Leisure Private Limited	DCIT	Tribunal Hyderabad	ITAT	Hyderabad	S.S. GODARA JM & LAXMI PRASAD SAHU AM	I.T.A. Nos. 1233 & 1234/HYD/2014	2021-05-06	263	2007-08 2008-09	Revenue
30085	521Taxpundit542	K. Raheja IT Park	DCIT	Tribunal Hyderabad	ITAT	Hyderabad	SATVEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 691/H/2016	2021-05-06	80-IA(4)(iii) 80IA 801A(4) 80IB 263	2011-12	Assessee
30074	521Taxpundit531	Sinnar Thermal Power Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & M.BALAGANESH, AM	ITA No.253/Mum/2020	2021-05-05	14A 153A 132 263 132A 153(1)(a) 153B 260A 148 149 151 153C 14A(2) 69A 79 2(47)(iv) 139(5) 35D(1)	2017-18	Assessee
30073	521Taxpundit530	T. Karunasree	ITO	Tribunal Hyderabad	ITAT	Hyderabad	P. MADHAVI DEVI JM & S.S. GODARA AM	ITA No.1325/Hyd/2019	2021-05-05	263 54F	2014-15	Revenue
30061	521Taxpundit518	SPN Roads Infrastructure Pvt. Ltd.	PCIT	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No.663/PUN/2018	2021-05-06	80IA(4) 115JB 263	2013-14	Revenue

Case Laws on Deemed Dividend

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 62 Total: 306
No records
29617	521Taxpundit74	Manav Kumar Saraf	ACIT	Tribunal Kolkata	ITAT	Kolkata	P.M. Jagtap VP	I.T.A. No. 340/KOL/2020	2021-04-23	2(22)(e) 24(b)	2013-14	Partly
29517	421Taxpundit685	Rajendra Kumar Vemuluri	ACIT	Tribunal Hyderabad	ITAT	Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 1420/H/2016	2021-04-20	2(22)(e)	2006-07	Partly
29356	421Taxpundit524	Grasim Industries Limited	DCIT	Tribunal Mumbai	ITAT	Mumbai	Pramod Kumar VP & Ravish Sood JM	ITA No. 1935/Mum/20	2021-04-12	115O 2(22)(a) 115Q	2018-19	Partly
29313	421Taxpundit481	DCIT	Subramanyam Reddy Borra	Tribunal Hyderabad	ITAT	Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA No. 2015/H/2018	2021-04-09	2(22)(e)	2013-14	Assessee
29253	421Taxpundit421	Balbir Singh Kohli	ITO	Tribunal Delhi	ITAT	Delhi	G. S. PANNU VP & SUCHITRA KAMBLE JM	I.T.A. No.5510/DEL/2019	2021-04-08	2(22)(e) 148	2011-12	statistical purpose

Latest from Courts

No posts to display.

No posts to display.

No posts to display.

No posts to display.

Latest From CBDT

No posts to display.

No posts to display.

No posts to display.

Case Laws on Proportionate Disallowance

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 349 Total: 1744
No records
30101	521Taxpundit558	ACIT	Sulzer India Pvt. Ltd.	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No. 246/PUN/2018	2021-05-07	14A	2013-14	Assessee
30099	521Taxpundit556	ACIT	Sulzer India Pvt. Ltd.	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & S.S.VISWANETHRA RAVI JM	ITA No. 246/PUN/2018	2021-05-07	14A 37 8D(2)	2013-14	Assessee
30093	521Taxpundit550	Maheswari Megaventures Ltd.	ACIT	Tribunal Hyderabad	ITAT	Hyderabad	SATBEER SINGH GODARA JM & LAXMI PRASAD SAHU AM	ITA Nos. 1742 & 1743/H/2018	2021-05-07	14A 37(1)	2013-14 2014-15	Partly
30076	521Taxpundit533	Nahar Spinning Mills Ltd.	ACIT	Tribunal Chandiagrh	ITAT	Chandiagrh	N.K. SAINI VP & R.L. NEGI JM	ITA Nos. 1160/Chd/2019	2021-05-06	14A 36(1)(iii) 8D 10(34)	2014-15	statistical purpose
30074	521Taxpundit531	Sinnar Thermal Power Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & M.BALAGANESH, AM	ITA No.253/Mum/2020	2021-05-05	14A 153A 132 263 132A 153(1)(a) 153B 260A 148 149 151 153C 14A(2) 69A 79 2(47)(iv) 139(5) 35D(1)	2017-18	Assessee

Case Laws on Undisclosed Income

S No	Download	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 450 Total: 2249
No records
30094	521Taxpundit551	Anita Singhania	DCIT	Tribunal Kolkata	ITAT		Kolkata	J. SUDHAKAR REDDY AM & A.T. VARKEY JM	IT(SS)A No. 45/Kol/2019	2021-05-07	153A 153C 132 153A(1)(b) 68 132A	2012-13	Assessee
30014	521Taxpundit471	Bini Builders P. Ltd.	DCIT	Tribunal Mumbai	ITAT		Mumbai	MAHAVIR SINGH, VP & MANOJ KUMAR AGGARWAL, AM	I.T.A. No.630/Mum/2019	2021-05-04	234A 234B 234C 68 148 274 271(1)(c) 147	2010-11	Partly
30012	521Taxpundit469	Dolphin Goods (P) Ltd.	ITO	Tribunal Kolkata	ITAT		Kolkata	J. Sudhakar Reddy, AM & A. T. Varkey, JM	I.T.A. No. 240/Kol/2020	2021-05-04	144 127 147 68 69 106	2009-10	Assessee
30010	521Taxpundit467	Vuppala Raj Kumar	ITO	Tribunal Hyderabad	ITAT		Hyderabad	P. MADHAVI DEVI JM & A. MOHAN ALANKAMONY AM	ITA No.1207/Hyd/2016	2021-05-04	263 68	2009-10	Assessee
29867	521Taxpundit324	Bhupendra Harilal Mehta	PCIT	HIGH COURT OF BOMBAY	High Court	Bombay		P.DESHMUKH AND ABHAY AHUJA, JJ.	WRIT PETITION NO.586 OF 2021	2021-04-27	68 69C 10(38) 132 154 3 11 12 10 4(1) 5(1) 132A 144 153C 158BC 158BD		Assessee