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	Section	Asstt Year	Favouring
Page 1 of 3510 Total: 35093
No records
35093	921Taxpundit957	SEEMA SETH	ITO	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9101/2021 & CM APPLS. 28343/2021, 30570/2021	148 153(2) 147 156 271(1)(b)	2014-15	Assessee
35092	921Taxpundit956	FLORAL REALCON PVT. LTD.	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9027/2021 & CM APPL. 28086/2021	144B 270A 144B(1)(xvi)(b) 144B(1) 144B(9) 144 144B(xvi) 153(6)(i)	2018-19	Set Aside
35091	921Taxpundit955	DAR HOUSING LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 4989/2021	144B(7)(vii) 144B 144	2018-19	Set Aside
35090	921Taxpundit954	POOJA SINGLA BUILDERS AND ENGINEERS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9651/2021 & CM APPLs. 29810-11/2021	274 271AAC(1) 144B(1)(xvi)(b) 144B(9) 144	2018-19	Set Aside
35089	921Taxpundit953	NOVELTY MERCHANTS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9429/2021	144B 156 274 271AAC(1) 144B(1)(xvi)(b) 144	2018-19	Set Aside
35088	921Taxpundit952	DEVANSHU INFIN LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI	High Court	Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 5377/2021	144C(3) 144B 144B(7) 144 144B(7)(viii)	2018-19	Set Aside
35087	921Taxpundit951	Cooperative Rabobank U A	CIT	HIGH COURT OF BOMBAY	High Court	Bombay	SUNIL P. DESHMUKH & ABHAY AHUJA, JJ.	WRIT PETITION NO.1025 OF 2021	5 244A 3 2(1)(j) 4 234A 234B 234C 6 2(43) 11(2)(a) 157 156 246 260A 253 206C 199 139 140A 250 260 263 264 262 153 115WE 115WF 115WG 144 147 155 245D	2003-04	Revenue
35086	921Taxpundit950	THE SOUTH INDIAN BANK LTD.	CIT	SUPREME COURT OF INDIA	Supreme Court		DEEPAK SINGH & VIDYA NEGI	Civil Appeal No(s). 9606/2011
35085	921Taxpundit949	SRI CHAKRA EDUCATIONAL FOUNDATION	CIT	SUPREME COURT OF INDIA	Supreme Court		ANIRUDDHA BOSE	Petition(s) for Special Leave to Appeal (C) No(s). 4404/2019
35084	921Taxpundit948	PCIT	NITIN SPINNERS LTD.	SUPREME COURT OF INDIA	Supreme Court		A.M. KHANWILKAR & SANJIV KHANNA	SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 17956/2020

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 1159 times
PCIT vs. Eight Roads Investment Advisors Pvt. Ltd.
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:56 Read 920 times
EXPERION DEVELOPERS PVT LTD. vs. ACIT
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:43 Read 897 times
PCIT vs. MLS CBRE SOUTH ASIA PRIVATE LIMITED
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:33 Read 846 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 4386 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 3113 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 2843 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 3739 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 51018 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 24052 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 22356 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 21904 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 1368 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 6269 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 5320 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 5772 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 585 Total: 2924
No records
35093	921Taxpundit957	SEEMA SETH	ITO	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9101/2021 & CM APPLS. 28343/2021, 30570/2021		148 153(2) 147 156 271(1)(b)	2014-15	Assessee
35090	921Taxpundit954	POOJA SINGLA BUILDERS AND ENGINEERS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9651/2021 & CM APPLs. 29810-11/2021		274 271AAC(1) 144B(1)(xvi)(b) 144B(9) 144	2018-19	Set Aside
35089	921Taxpundit953	NOVELTY MERCHANTS PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9429/2021		144B 156 274 271AAC(1) 144B(1)(xvi)(b) 144	2018-19	Set Aside
35054	921Taxpundit918	Harshad S. Mehta	DCIT	Tribunal Mumbai	ITAT	Mumbai	RAJESH KUMAR AM & AMARJIT SINGH JM	ITA No.6615/M/2018	2021-09-07	271(1)(c) 145(2) 275 275(l)(a) 246 253	1990-91	Assessee
35047	921Taxpundit911	ACIT	Mangal Singh M. Rathore	Tribunal Mumbai	ITAT	Mumbai	AMARJIT SINGH, JM & MANOJ KUMAR AGGARWAL, AM	I.T.A. No.07/Mum/2020	2021-09-03	271(1)(c) 69C	2010-11	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 572 Total: 2856
No records
35093	921Taxpundit957	SEEMA SETH	ITO	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9101/2021 & CM APPLS. 28343/2021, 30570/2021		148 153(2) 147 156 271(1)(b)	2014-15	Assessee
35092	921Taxpundit956	FLORAL REALCON PVT. LTD.	NATIONAL E-ASSESSMENT CENTRE, DELHI	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9027/2021 & CM APPL. 28086/2021		144B 270A 144B(1)(xvi)(b) 144B(1) 144B(9) 144 144B(xvi) 153(6)(i)	2018-19	Set Aside
35087	921Taxpundit951	Cooperative Rabobank U A	CIT	HIGH COURT OF BOMBAY	High Court	Bombay	SUNIL P. DESHMUKH & ABHAY AHUJA, JJ.	WRIT PETITION NO.1025 OF 2021		5 244A 3 2(1)(j) 4 234A 234B 234C 6 2(43) 11(2)(a) 157 156 246 260A 253 206C 199 139 140A 250 260 263 264 262 153 115WE 115WF 115WG 144 147 155 245D	2003-04	Revenue
35063	921Taxpundit927	Subhash Chandra Tandon	ACIT	Tribunal Delhi	ITAT	Delhi	N.K. BILLAIYA AM & SUCHITRA KAMBLE JM	ITA No. 2061/DEL/2018	2021-09-09	69A 132 132A 68	2014-15	Partly
35060	921Taxpundit924	Harvansh Chawla	ACIT	Tribunal Delhi	ITAT	Delhi	N.K. BILLAIYA AM & SUCHITRA KAMBLE JM	ITA No. 765/DEL/2016	2021-09-09	132 153A	2013-14	Assessee

Case Laws on Reassessment

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 835 Total: 4174
No records
35093	921Taxpundit957	SEEMA SETH	ITO	HIGH COURT OF DELHI		Delhi	MANMOHAN & NAVIN CHAWLA	W.P.(C) 9101/2021 & CM APPLS. 28343/2021, 30570/2021		148 153(2) 147 156 271(1)(b)	2014-15	Assessee
35087	921Taxpundit951	Cooperative Rabobank U A	CIT	HIGH COURT OF BOMBAY	High Court	Bombay	SUNIL P. DESHMUKH & ABHAY AHUJA, JJ.	WRIT PETITION NO.1025 OF 2021		5 244A 3 2(1)(j) 4 234A 234B 234C 6 2(43) 11(2)(a) 157 156 246 260A 253 206C 199 139 140A 250 260 263 264 262 153 115WE 115WF 115WG 144 147 155 245D	2003-04	Revenue
35056	921Taxpundit920	Indravadan Hanjarimal Jain	ACIT	Tribunal Mumbai	ITAT	Mumbai	RAJESH KUMAR AM & AMARJIT SINGH JM	ITA Nos.278, 279, 280, 281 & 282/M/2020	2021-09-08	147 148(2) 68 132(4)	2008-09 2009-10 2010-11 2011-12 2012-13	Assessee
35043	921Taxpundit907	DCIT	Futura Infraprojects Ltd.	Tribunal Mumbai	ITAT	Mumbai	AMARJIT SINGH, JM & MANOJ KUMAR AGGARWAL, AM	I.T.A. No.661/Mum/2020	2021-09-03	147 148	2010-11	Assessee
35042	921Taxpundit906	ITO	Rajan Janardhan Ghadge	Tribunal Mumbai	ITAT	Mumbai	C.N. PRASAD, JM & MANOJ KUMAR AGGARWAL, AM	I.T.A. No. 1041/Mum/2020	2021-09-02	["147","133(6)"}	2010-11	Revenue

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 299 Total: 1494
No records
35087	921Taxpundit951	Cooperative Rabobank U A	CIT	HIGH COURT OF BOMBAY	High Court	Bombay	SUNIL P. DESHMUKH & ABHAY AHUJA, JJ.	WRIT PETITION NO.1025 OF 2021		5 244A 3 2(1)(j) 4 234A 234B 234C 6 2(43) 11(2)(a) 157 156 246 260A 253 206C 199 139 140A 250 260 263 264 262 153 115WE 115WF 115WG 144 147 155 245D	2003-04	Revenue
35026	921Taxpundit890	Star Delta Transformers Ltd	PCIT	Tribunal Indore	ITAT	Indore	RAJPAL YADAV VP & MANISH BORAD AM	ITA No. 100/IND/2020	2021-08-17	263 80IA(7)	2015-16	Assessee
34950	921Taxpundit814	PineBridge Investments Capital (India) Pvt. Ltd.	PCIT	Tribunal Mumbai	ITAT	Mumbai	RAJESH KUMAR AM & RAVISH SOOD JM	ITA No.800/M/2021	2021-08-04	263 14A	2015-16	Assessee
34933	921Taxpundit797	Monoj Kumar Biswas	PCIT	Tribunal Kolkata	ITAT	Kolkata	P. M .Jagtap VP & A. T. Varkey, JM	I.T.A. No. 378/Kol/2020	2021-09-09	56(2)(vii)(b)(ii) 55A 50C 56(2) 263	2015-16	Assessee
34932	921Taxpundit796	P. S. Srijan Height Developers	PCIT	Tribunal Kolkata	ITAT	Kolkata	P. M .Jagtap VP & A. T. Varkey, JM	I.T.A. No. 421/Kol/2020	2021-09-09	36(1)(iii) 263 114	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 67 Total: 334
No records
34909	921Taxpundit773	Sangeeta Sehgal	ITO	Tribunal Delhi	ITAT	Delhi	DIVA SINGH JM	I.T.A No.6256/Del/2019	2021-09-09	2(22)(e)	2011-12	statistical purpose
34795	921Taxpundit659	DCIT	Indo Shell Automative Systems India Pvt. Ltd.	Tribunal Chennai	ITAT	Chennai	V. Durga Rao JM & G. Manjunatha AM	I .T.A.No.1882/Chny/2018	2021-09-08	2(22)(e) 2(22) 43B(b) 36(1)(va)	2013-14	Assessee
34676	921Taxpundit540	City Corporation Limited	DCIT	Tribunal Pune	ITAT	Pune	R.S.SYAL, VP & PARTHA SARATHI CHAUDHURY, JM	ITA No. 276/PUN/2021	2021-09-06	2(22)(e) 250 144C(3) 43CA 40(a)(ii)	2016-17	statistical purpose
34649	921Taxpundit513	DCIT	Shree Jagdamba Construction Co.	Tribunal Raipur	ITAT	Raipur	PRADIP KUMAR KEDIA AM & PAWAN SINGH JM	I.T.A. Nos. 37 to 42/RPR/2020	2021-09-02	40A(3) 40(a)(ia) 153A 68 2(22)(e)	2009-10 2010-11 2011-12 2012-13 2013-14 2014-15	Assessee
34197	921Taxpundit61	DCIT	Mehul Pratap Asnani	Tribunal Ahmedabad	ITAT	Ahmedabad	Mahavir Prasad JM & Amarjit Singh AM	ITA No. 2190/Ahd/2016	2021-08-27	2(22)(e) 201(1A)	2013-14	Assessee

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 396 Total: 1979
No records
35051	921Taxpundit915	DCIT	Runwal Developers Pvt. Ltd.	Tribunal Mumbai	ITAT	Mumbai	PRAMOD KUMAR, VP & AMARJIT SINGH, JM	I.T.A. No. 6102/Mum/2019	2021-09-03	115JB 14A 22 23 8D 144	2016-17	Assessee
35045	921Taxpundit909	Hind Musafir Agency Ltd.	ACIT	Tribunal Mumbai	ITAT	Mumbai	AMARJIT SINGH, JM & MANOJ KUMAR AGGARWAL, AM	I.T.A. No. 591/Mum/2020	2021-09-03	32 14A 38(2) 22 27	2016-17	Partly
35023	921Taxpundit887	Mirah Dekor Pvt. Ltd	DCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & S. RIFAUR RAHMAN, AM	ITA No. 7415/Mum/2018	2021-08-16	132 153A 14A 69 154 69C	2014-15	Partly
35020	921Taxpundit884	Tip Top Packaging	ITO	Tribunal Mumbai	ITAT	Mumbai	SAKTIJIT DEY JM & MANISH BORAD AM	ITA No. 3984/MUM/2019	2021-08-13	40(b) 14A	2013-14	Assessee
35018	921Taxpundit882	Shashwati Realty Private Limited	ITO	Tribunal Mumbai	ITAT	Mumbai	SAKTIJIT DEY JM & MANISH BORAD AM	ITA No. 4018/MUM/2019	2021-08-13	36(1)(iii) 14A	2014-15	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 509 Total: 2543
No records
35063	921Taxpundit927	Subhash Chandra Tandon	ACIT	Tribunal Delhi	ITAT	Delhi	N.K. BILLAIYA AM & SUCHITRA KAMBLE JM	ITA No. 2061/DEL/2018	2021-09-09	69A 132 132A 68	2014-15	Partly
35056	921Taxpundit920	Indravadan Hanjarimal Jain	ACIT	Tribunal Mumbai	ITAT	Mumbai	RAJESH KUMAR AM & AMARJIT SINGH JM	ITA Nos.278, 279, 280, 281 & 282/M/2020	2021-09-08	147 148(2) 68 132(4)	2008-09 2009-10 2010-11 2011-12 2012-13	Assessee
35050	921Taxpundit914	Ashish Pratap Doshi	ACIT	Tribunal Mumbai	ITAT	Mumbai	C.N. PRASAD, JM & MANOJ KUMAR AGGARWAL, AM	I.T.A. No.4921/Mum/2018	2021-09-03	68	2013-14	Assessee
35001	921Taxpundit865	Nazia Begum Qureshi	ITO	Tribunal Delhi	ITAT	Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	ITA. No. 5789/Del/2018	2021-08-12	68 147 148	2009-10	statistical purpose
34997	921Taxpundit861	R N Khemka Enterprises (P) Ltd.	ITO	Tribunal Delhi	ITAT	Delhi	R.K. PANDA AM & SUCHITRA KAMBLE JM	ITA No.7244/DEL/2019	2021-08-12	68 153C 147 148	2011-12	Assessee