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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 3709 Total: 37087
No records
37087	1021Taxpundit1207	Brajesh Khandelwal	PCIT	Tribunal Raipur	ITAT	Raipur	PRADIP KUMAR KEDIA AM & N.K. CHOUDHRY JM	I.T.A. No. 117/RPR/2019	2021-10-14	263 40A(2)(b)	2014-15	Assessee
37086	1021Taxpundit1206	Rajesh Chand Surana	ACIT	Tribunal Raipur	ITAT	Raipur	PRADIP KUMAR KEDIA AM & N.K. CHOUDHRY JM	ITA No.45/RPR/2021	2021-10-14	263 54F 54EC	2016-17	Assessee
37085	1021Taxpundit1205	Garrett Motion Technologies (India) Private Limited	ACIT	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & PARTHA SARATHI CHAUDHURY JM	ITA No.3074/PUN/2017	2021-10-14	40(a)(ii) 234B 234C 271(1)(c)	2013-14	statistical purpose
37084	1021Taxpundit1204	DCIT	Macleods Pharmaceuticals Ltd.	Tribunal Mumbai	ITAT	Mumbai	Pramod Kumar VP & Saktijit Dey JM	ITA Nos. 5168 & 5169/Mum/2018	2021-10-14	20A 37(1) 153A 37 30 36 33(m) 119	2011-12 2012-13	Assessee
37083	1021Taxpundit1203	ITO	Press Kunj	Tribunal Mumbai	ITAT	Mumbai	S. RIFAUR RAHMAN AM & RAVISH SOOD JM	ITA No. 7041/MUM/2019	2021-10-14		2009-10	Assessee
37082	1021Taxpundit1202	Aangan Properties Private Limited	ITO	Tribunal Mumbai	ITAT	Mumbai	S. RIFAUR RAHMAN AM & RAVISH SOOD JM	ITA No. 906/MUM/2020	2021-10-14	271(1)(c)	2011-12	Assessee
37081	1021Taxpundit1201	Tata Communications Limited	DCIT	Tribunal Mumbai	ITAT	Mumbai	SAKTIJIT DEY JM & M. BALAGANESH AM	I.T.A. Nos. 5721/M/2014 & 7220/Mum/2018	2021-10-14		2009-10 2010-11 2011-12 2012-13 2013-14 2014-15	Assessee
37080	1021Taxpundit1200	Shashi Agarwal	ITO	Tribunal Lucknow	ITAT	Lucknow	T.S. KAPOOR AM	ITA No.78/Lkw/2020	2021-10-14		2014-15	Revenue
37079	1021Taxpundit1199	Amar Brothers Global Pvt. Ltd.	DCIT	Tribunal Lucknow	ITAT	Lucknow	A.D JAIN VP & T.S. KAPOOR AM	ITA No. 689/Lkw/2019	2021-10-14		2011-12	Revenue
37078	1021Taxpundit1198	Satpal Singh	ACIT	Tribunal Jaipur	ITAT	Jaipur	SANDEEP GOSAIN JM & VIKRAM SINGH YADAV AM	ITA No. 289/JP/2020	2021-10-14	250 69 68 10(38) 144 2	2013-14	Assessee

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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 1189 times
PCIT vs. Eight Roads Investment Advisors Pvt. Ltd.
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:56 Read 944 times
EXPERION DEVELOPERS PVT LTD. vs. ACIT
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:43 Read 930 times
PCIT vs. MLS CBRE SOUTH ASIA PRIVATE LIMITED
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:33 Read 872 times

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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 4410 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 3142 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 2877 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 3768 times

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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 51325 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 24086 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 22386 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 21955 times

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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 1403 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 6316 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 5344 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 5804 times

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Case Laws on Penalties

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 617 Total: 3082
No records
37085	1021Taxpundit1205	Garrett Motion Technologies (India) Private Limited	ACIT	Tribunal Pune	ITAT	Pune	R.S. SYAL VP & PARTHA SARATHI CHAUDHURY JM	ITA No.3074/PUN/2017	2021-10-14	40(a)(ii) 234B 234C 271(1)(c)	2013-14	statistical purpose
37082	1021Taxpundit1202	Aangan Properties Private Limited	ITO	Tribunal Mumbai	ITAT	Mumbai	S. RIFAUR RAHMAN AM & RAVISH SOOD JM	ITA No. 906/MUM/2020	2021-10-14	271(1)(c)	2011-12	Assessee
37056	1021Taxpundit1176	Pramjit Kaur	ITO	Tribunal Amritsar	ITAT	Amritsar	LALIET KUMAR JM & DR. M. L. MEENA AM	I.T.A. Nos. 65 & 140/Asr/2019	2021-10-14	271(1)(c) 148 147 144 69 69A	2009-10	Assessee
37040	1021Taxpundit1160	Hitachi Metglas (India) Pvt. Ltd.	DCIT	Tribunal Delhi	ITAT	Delhi	Kul Bharat JM & Dr. B. R. R. Kumar AM	ITA No. 3694/Del/2016	2021-10-13	40(a)(i) 9(1)(vii) 195 271(1)(c) 92CA 4 5 8	2011-12	Assessee
37010	1021Taxpundit1130	Lavino Kapur Cottons Pvt. Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	M.BALAGANESH AM & AMARJIT SINGH JM	I.T.A. No. 6548/Mum/2019	2021-10-08	271(1)(c) 115JB 3(2)(1)	2013-14	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 609 Total: 3042
No records
37084	1021Taxpundit1204	DCIT	Macleods Pharmaceuticals Ltd.	Tribunal Mumbai	ITAT	Mumbai	Pramod Kumar VP & Saktijit Dey JM	ITA Nos. 5168 & 5169/Mum/2018	2021-10-14	20A 37(1) 153A 37 30 36 33(m) 119	2011-12 2012-13	Assessee
37076	1021Taxpundit1196	DCIT	HTL Ltd	Tribunal Delhi	ITAT	Delhi	SUCHITRA KAMBLE JM & PRASHANT MAHARISHI AM	ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016	2021-10-14	153A 153C 147 148 37 145 37(1) 28	2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11	Assessee
37034	1021Taxpundit1154	ACIT	Parag Dalmia	Tribunal Delhi	ITAT	Delhi	KULDIP SINGH JM & PRASHANT MAHARISHI AM	ITA No.6607/Del./2017	2021-10-13	132 153A 131	2010-11	statistical purpose
37030	1021Taxpundit1150	Modtech Industries	DCIT	Tribunal Delhi	ITAT	Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	I.T.As. No.8045/DEL/2019	2021-10-13	132(1) 153C 153A 153 158BD	2015-16	Assessee
37024	1021Taxpundit1144	ACIT	Lucknow Mall Developers Pvt. Ltd.	Tribunal Lucknow	ITAT	Lucknow	A. D. JAIN VP & T. S. KAPOOR AM	I.T.(SS)A. Nos.239 & 240/Lkw/2020	2021-10-12	153C 153A 139 147 148 149 151 153 132 132A	2010-11 2011-12	None

Case Laws on Reassessment

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 895 Total: 4472
No records
37076	1021Taxpundit1196	DCIT	HTL Ltd	Tribunal Delhi	ITAT	Delhi	SUCHITRA KAMBLE JM & PRASHANT MAHARISHI AM	ITA Nos. 716/Del/2018 and 3952 to 3959/Del/2016	2021-10-14	153A 153C 147 148 37 145 37(1) 28	2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11	Assessee
37057	1021Taxpundit1177	Sukhdev Singh	ITO	Tribunal Amritsar	ITAT	Amritsar	LALIET KUMAR JM & DR. M. L. MEENA AM	I.T.A. No. 30/Asr/2019	2021-10-14	147 148	2008-09	statistical purpose
37056	1021Taxpundit1176	Pramjit Kaur	ITO	Tribunal Amritsar	ITAT	Amritsar	LALIET KUMAR JM & DR. M. L. MEENA AM	I.T.A. Nos. 65 & 140/Asr/2019	2021-10-14	271(1)(c) 148 147 144 69 69A	2009-10	Assessee
37043	1021Taxpundit1163	Wilson Gidla	DCIT	Tribunal Kolkata	ITAT	Kolkata	P. M. Jagtap VP & A. T. Varkey JM	I.T.A. No.86/Kol/2020	2021-10-13	147 68	2013-14	Assessee
37042	1021Taxpundit1162	Concord Infra Projects Pvt. Ltd.	PCIT	Tribunal Kolkata	ITAT	Kolkata	A. T. Varkey VP & Manish Borad JM	I.T.A. No. 174/Kol/2021	2021-10-13	263 147 116 117 144 148 133(6)	2010-11	Assessee

Analysis of Transfer Pricing, International Transactions Case Laws

PCIT vs. Vaman International Pvt. Ltd.

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

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

MBI Kits International vs. ITO
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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 323 Total: 1614
No records
37087	1021Taxpundit1207	Brajesh Khandelwal	PCIT	Tribunal Raipur	ITAT	Raipur	PRADIP KUMAR KEDIA AM & N.K. CHOUDHRY JM	I.T.A. No. 117/RPR/2019	2021-10-14	263 40A(2)(b)	2014-15	Assessee
37086	1021Taxpundit1206	Rajesh Chand Surana	ACIT	Tribunal Raipur	ITAT	Raipur	PRADIP KUMAR KEDIA AM & N.K. CHOUDHRY JM	ITA No.45/RPR/2021	2021-10-14	263 54F 54EC	2016-17	Assessee
37066	1021Taxpundit1186	Pawansut Media Services Pvt. Ltd.	PCIT	Tribunal Delhi	ITAT	Delhi	R.K. PANDA AM & AMIT SHUKLA JM	ITA.No.534/Del./2021	2021-10-14	263 56(2)(viia) 11U	2015-16	Assessee
37060	1021Taxpundit1180	Manjunatheshwara Credit Co-operative Society Limited	ITO	Tribunal Bangalore	ITAT	Bangalore	George George K, JM & B.R.Baskaran, AM	ITA No.2238/Bang/2019	2021-10-14	80P 263 80P(2)(a)(i) 56 80P(2)(a)(iii)	2015-16	statistical purpose
37054	1021Taxpundit1174	Naveen Bajaj Jal	PCIT	Tribunal Amritsar	ITAT	Amritsar	LALIET KUMAR JM & DR. M. L. MEENA AM	I.T.A. No. 114/Asr/2020	2021-10-14	263 194C 194J	2015-16	Assessee

Case Laws on Deemed Dividend

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 70 Total: 348
No records
37003	1021Taxpundit1123	Suresh Govind Shetti	ACIT	Tribunal Mumbai	ITAT	Mumbai	RAJESH KUMAR AM & AMARJIT SINGH JM	ITA No.5455/Mum/2019	2021-10-06	2(22)(e) 234A 234B 234C 2(27)	2012-13	Assessee
36968	1021Taxpundit1088	ACIT	Cauvery Aqua Pvt. Ltd.	Tribunal Banagalore	ITAT	Banagalore	N.V. VASUDEVAN VP & B.R. BASKARAN AM	ITA Nos.67 & 68/Bang/2018	2021-10-11	2(22)(e) 132(1) 153A	2011-12 2012-13	Revenue
36838	1021Taxpundit958	Cavinkare Private Limited	DCIT	Tribunal Chennai	ITAT	Chennai	V. DURGA RAO JM & G. MANJUNATHA AM	ITA Nos.: 1597 & 1598/Chny/2018	2021-10-08	32(1)(ii) 32(1) 2(22)(e) 35 14A	2005-06 2006-07	Partly
36728	1021Taxpundit848	Krishna Kumar Mittal HUF	ITO	Tribunal Mumbai	ITAT	Mumbai	Shamim Yahya (AM) & Pavankumar Gadale (JM)	I.T.A. No. 5504/Mum/2016	2021-10-04	20(1)(4) 271(1)(c) 2(22)(e)	2005-06	Assessee
36624	1021Taxpundit744	Kailash J. Aeren	ACIT	Tribunal Delhi	ITAT	Delhi	R.K. PANDA AM & SUDHANSHU SRIVASTAVA JM	ITA No. 3914/Del/2016	2021-10-05	2(22)(e) 234B	2012-13	statistical purpose

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Case Laws on Proportionate Disallowance

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 419 Total: 2092
No records
37055	1021Taxpundit1175	The Guruharsahai Primary Co-Operative Agricultural Development Bank Ltd.	DCIT	Tribunal Amritsar	ITAT	Amritsar	LALIET KUMAR JM & DR. M. L. MEENA AM	I.T.A. No. 211/Asr/2019	2021-10-14	14A 8D 80P(2)(a)(i)	2015-16	Revenue
37037	1021Taxpundit1157	ACIT	Moser Baer Solar Limited	Tribunal Delhi	ITAT	Delhi	KULDIP SINGH JM & PRASHANT MAHARISHI AM	ITA No.3577/Del./2017	2021-10-13	14A 8D 10(34)	2009-10	Assessee
37033	1021Taxpundit1153	Vis-?-vis India Pvt. Ltd.	ITO	Tribunal Delhi	ITAT	Delhi	R.K. PANDA AM	ITA No.1644/Del/2019	2021-10-13	14A 8D 115BBE 69B 133(6)	2015-16	Partly
37011	1021Taxpundit1131	Shivnarayan Nemani Shares & Stock Brokers P. Ltd.	DCIT	Tribunal Mumbai	ITAT	Mumbai	M.BALAGANESH AM & AMARJIT SINGH JM	I.T.A. No. 2522/Mum/2012	2021-10-08	14A 8D 40(a)(ia) 50 55(2)(ab) 48 49 3 2 32 55 35 80J 29 28 30 43C	2008-09	statistical purpose
37006	1021Taxpundit1126	Matheson Bosanquet Enterprises Pvt. Ltd.	ACIT	Tribunal Bangalore	ITAT	Bangalore	B.R. BASKARAN AM & BEENA PILLAI JM	ITA. No. 1908/Bang/2019	2021-10-08	14A 8D(2)(i)	2016-17	statistical purpose

Case Laws on Undisclosed Income

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 535 Total: 2674
No records
37078	1021Taxpundit1198	Satpal Singh	ACIT	Tribunal Jaipur	ITAT	Jaipur	SANDEEP GOSAIN JM & VIKRAM SINGH YADAV AM	ITA No. 289/JP/2020	2021-10-14	250 69 68 10(38) 144 2	2013-14	Assessee
37043	1021Taxpundit1163	Wilson Gidla	DCIT	Tribunal Kolkata	ITAT	Kolkata	P. M. Jagtap VP & A. T. Varkey JM	I.T.A. No.86/Kol/2020	2021-10-13	147 68	2013-14	Assessee
37036	1021Taxpundit1156	DCIT	Delhi Art Gallery Pvt. Ltd.	Tribunal Delhi	ITAT	Delhi	Suchitra Kamble JM & Dr. B. R. R. Kumar AM	ITA No. 6404/Del/2017	2021-10-13	250 131 68	2014-15	Assessee
37020	1021Taxpundit1140	Nishu Agrico Ltd.	ITO	Tribunal Delhi	ITAT	Delhi	N. K. BILLAIYA AM & AMIT SHUKLA JM	ITA No.4571/Del/2018	2021-10-12	68	2013-14	statistical purpose
36998	1021Taxpundit1118	Manoharlal Dudani	DCIT	Tribunal Indore	ITAT	Indore	RAJPAL YADAV VP & MANISH BORAD AM	IT(SS)A No.140/Ind/2019	2021-10-13	234A 234B 234C 10(38) 68 69	2015-16	Partly