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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 2699 Total: 26986
No records
26998	221Taxpundit1993	Balee Plastics Pvt. Ltd.	ITO	Tribunal Mumbai	ITAT	Mumbai	P.P. BHATT & M.BALAGANESH, AM	ITA No.7663/Mum/2013	2021-02-23	271(1) 271 271(1)(c)	2009-10	Assessee
26997	221Taxpundit1992	Mihir B Parekh	CIT	Tribunal Mumbai	ITAT	Mumbai	M.BALAGANESH, AM & RAVISH SOOD, JM	ITA No.7135/Mum/2018	2021-02-23	4	2014-15	Revenue
26996	221Taxpundit1991	DCIT	Mahindra Lifespace Developers Ltd.	Tribunal Mumbai	ITAT	Mumbai	P.P. BHATT & M.BALAGANESH, AM	ITA No.2337/Mum/2019	2021-02-23	115JB 14A	2011-12	Partly
26995	221Taxpundit1990	Kundali Jewels (India) Pvt. Ltd.	ITO	Tribunal Mumbai	ITAT	Mumbai	M. BALAGANESH, AM & AMARJIT SINGH, JM	I.T.A. No. 3511/Mum/2019	2021-02-23	40(a)(ia) 201(1) 201 194J	2012-13	Partly
26994	221Taxpundit1989	Sanjay Shrichand Uttam	ACIT	Tribunal Mumbai	ITAT	Mumbai	C.N. PRASAD JM & S. RIFAUR RAHMAN AM	ITA no.4613/Mum./2019	2021-02-23		2011-12	Revenue
26993	221Taxpundit1988	The Kisan Sehkari Chini Mills Ltd.	DCIT	Tribunal Delhi	ITAT	Delhi	BHAVNESH SAINI JM & B.R.R KUMAR AM	ITA.Nos.5618 & 6671/Del./2016	2021-02-23		2012-13	Revenue
26992	221Taxpundit1987	ACIT	Virgin Mobile India Pvt. Ltd.	Tribunal Delhi	ITAT	Delhi	SUDHANSHU SRIVASTAVA JM & ANADEE NATH MISSHRA AM	ITA No:- 5611/Del/2017	2021-02-23		2012-13	Assessee
26991	221Taxpundit1986	ACIT	Professional Assistance for Development Action	Tribunal Delhi	ITAT	Delhi	SUDHANSHU SRIVASTAVA JM & ANADEE NATH MISSHRA AM	ITA No:- 5805/Del/2017	2021-02-23	2(15)	2013-14	Assessee
26990	221Taxpundit1985	Devendra Sharad Kumar Damle	JCIT	Tribunal Delhi	ITAT	Delhi	AMIT SHUKLA JM & ANADEE NATH MISSHRA AM	ITA No:- 7270/Del/2017	2021-02-23		2007-08	statistical purpose
26989	221Taxpundit1984	CL Educate Limited	ACIT	Tribunal Delhi	ITAT	Delhi	AMIT SHUKLA JM & ANADEE NATH MISSHRA AM	ITA No:- 7736/Del/2017	2021-02-23	131 133 133A	2014-15	Partly

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

Written on Thursday, 12 March 2020 14:56 Read 618 times
EXPERION DEVELOPERS PVT LTD. vs. ACIT
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:43 Read 545 times
PCIT vs. MLS CBRE SOUTH ASIA PRIVATE LIMITED
Written by Deepak Kumar

Written on Thursday, 12 March 2020 14:33 Read 547 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 4054 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 2793 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 2566 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 3327 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 47912 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 23842 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 21915 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 21442 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 1066 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 5857 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 4972 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 5410 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 498 Total: 2489
No records
26998	221Taxpundit1993	Balee Plastics Pvt. Ltd.	ITO	Tribunal Mumbai	ITAT	Mumbai	P.P. BHATT & M.BALAGANESH, AM	ITA No.7663/Mum/2013	2021-02-23	271(1) 271 271(1)(c)	2009-10	Assessee
26961	221Taxpundit1956	ITO	Air Vision Technologies Private Limited	Tribunal Mumbai	ITAT	Mumbai	MANOJ KUMAR AGGARWAL AM & RAVISH SOOD JM	ITA No.4130/MUM/2019	2021-02-19	271(1)(c)	2011-12	Assessee
26960	221Taxpundit1955	My Personal Health Record Express (I) Pvt. Ltd.	ITO	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & S. RIFAUR RAHMAN, AM	I.T.A. No. 1296/Mum/2020	2021-02-19	271(1)(c) 234B	2014-15	Partly
26929	221Taxpundit1924	Dolphin Infradevelopers Pvt. Ltd.	ITO	Tribunal Chennai	ITAT	Chennai	Duvvuru RL Reddy JM & G. Manjunatha AM	I.T.A. No.330/Chny/2018	2021-02-19	68 271(1)(b) 144	2013-14	statistical purpose
26753	221Taxpundit1748	Radhika Surgical Pvt. Ltd.	ACIT	Tribunal Delhi	ITAT	Delhi	ANIL CHATURVEDI AM & AMIT SHUKLA JM	ITA Nos. 5090, 5091 & 5092/Del/2017	2021-02-17	132 153C 271(1)(c)	2010-11 2011-12 2012-13	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 488 Total: 2437
No records
26916	221Taxpundit1911	Chetan Rajnikant Shah	ITO	Tribunal Mumbai	ITAT	Mumbai	Shamim Yahya AM & Ravish Sood JM	ITA No.1948/Mum/2018	2021-02-22	147 132(4) 148	2007-08	Assessee
26863	221Taxpundit1858	Yamuna Mundhra	ITO	Tribunal Kolkata	ITAT	Kolkata	A. T. Varkey, JM	I.T.A. No. 568/Kol/2020	2021-02-19	147 234B 133(6) 148 132(4)	2007-08	Assessee
26753	221Taxpundit1748	Radhika Surgical Pvt. Ltd.	ACIT	Tribunal Delhi	ITAT	Delhi	ANIL CHATURVEDI AM & AMIT SHUKLA JM	ITA Nos. 5090, 5091 & 5092/Del/2017	2021-02-17	132 153C 271(1)(c)	2010-11 2011-12 2012-13	Assessee
26728	221Taxpundit1723	Munni Roller Flour Mills Pvt Ltd.	DCIT	Tribunal Chandigarh	ITAT	Chandigarh	N.K.SAINI VP & R. L . NEGI JM	ITA No. 2/Chd/2018	2021-02-17	158BC(b)	1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99	Revenue
26719	221Taxpundit1714	Navin Malde	ACIT	Tribunal Indore	ITAT	Indore	KUL BHARAT JM & MANISH BORAD AM	ITA.No.694/Ind/2017	2021-02-18	153A 139(1) 132	2009-10	statistical purpose

Case Laws on Reassessment

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 708 Total: 3537
No records
26985	221Taxpundit1980	Kaustubhbhai Dhiraj lal Patel	DCIT	Tribunal Ahmedabad	ITAT	Ahmedabad	AMARJIT SINGH AM & MADHUMITA ROY JM	I.T.A. No. 210/Ahd/2019	2021-02-23	147 35(1)((ii) 148	2014-15	Assessee
26928	221Taxpundit1923	Dishnet Wireless Ltd.	ITO	Tribunal Chennai	ITAT	Chennai	Duvvuru RL Reddy JM & G. Manjunatha AM	I.T.A. No. 1276/Chny/2019	2021-02-19	263 115JB 147	2004-05	statistical purpose
26927	221Taxpundit1922	Aircel Cellular Limited	DCIT	Tribunal Chennai	ITAT	Chennai	Duvvuru RL Reddy JM & G. Manjunatha AM	I.T.A. No. 1270/Chny/2019	2021-02-19	80IA 115JB 148 147	2007-08	statistical purpose
26916	221Taxpundit1911	Chetan Rajnikant Shah	ITO	Tribunal Mumbai	ITAT	Mumbai	Shamim Yahya AM & Ravish Sood JM	ITA No.1948/Mum/2018	2021-02-22	147 132(4) 148	2007-08	Assessee
26911	221Taxpundit1906	S. Suresh	ITO	Tribunal Hyderabad	ITAT	Hyderabad	P. Madhavi Devi JM	ITA No.1134/Hyd/2019	2021-02-22	50C 282 2(14) 159 147 148	2009-10	Assessee

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

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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 245 Total: 1221
No records
26967	221Taxpundit1962	Indian Sulphacid Industries Limited	PCIT	Tribunal Chandigarh	ITAT	Chandigarh	ANNAPURNA GUPTA AM & R.L. NEGI JM	ITA No.261/CHD/2020	2021-02-22	263	2015-16	Assessee
26963	221Taxpundit1958	Deutsche Investments India Pvt. Ltd.	PCIT	Tribunal Mumbai	ITAT	Mumbai	MAHAVIR SINGH, VP & S. RIFAUR RAHMAN, AM	I.T.A. No. 3630/Mum/2016	2021-02-19	263 43(5) 36(1)(iii) 73	2010-11	Assessee
26928	221Taxpundit1923	Dishnet Wireless Ltd.	ITO	Tribunal Chennai	ITAT	Chennai	Duvvuru RL Reddy JM & G. Manjunatha AM	I.T.A. No. 1276/Chny/2019	2021-02-19	263 115JB 147	2004-05	statistical purpose
26917	221Taxpundit1912	The Jalgaon People?s Co-OP Bank Ltd.	PCIT	Tribunal Pune	ITAT	Pune	WASEEM AHMED AM & PARTHA SARATHI CHAUDHURY JM	ITA No.698/PUN/2019	2021-02-22	36(1)(vii) 263	2014-15	Revenue
26547	221Taxpundit1542	Sripal Bui lders	PCIT	Tribunal Mumbai	ITAT	Mumbai	Shamim Yahya (AM) & Amarjit Singh(JM	I.T.A. No. 3732/Mum/2017	2021-02-16	263 80IB	2007-08	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 59 Total: 292
No records
26980	221Taxpundit1975	Prime Infoinvest Ltd	ITO	Tribunal Hyderabad	ITAT	Hyderabad	P. Madhavi Devi JM & A. Mohan Alankamony AM	ITA No.197/Hyd/2019	2021-02-22	2(22)(e)	2013-14	statistical purpose
25714	221Taxpundit709	DCIT	Jateen Madanlal Gupta	Tribunal Ahmedabad	ITAT	Ahmedabad	RAJPAL YADAV VP & WASEEM AHMED AM	ITA No. 1932/AHD/2017	2021-02-02	2(22)(e) 22(2)	2008-09	Assessee
25271	221Taxpundit266	Eicher Motors Ltd.	CIT	Tribunal Delhi	ITAT	Delhi	N. K. BILLAIYA AM & SUCHITRA KAMBLE JM	ITA No. 5815/DEL/2011	2021-01-25	2(22)(e) 263	2007-08	Assessee
24534	121Taxpundit628	Nitesh Shetty	DCIT	Tribunal Bangalore	ITAT	Bangalore	B. R. BASKARAN AM & BEENA PILLAI JM	ITA No.1777/Bang/2017	2021-01-11	2(22)(e) 148 147	2007-08	Assessee
24262	121Taxpundit356	Prabhu Shankar Agarwal	DCIT	Tribunal Kolkata	ITAT	Kolkata	J. Sudhakar Reddy, AM & Satbeer Singh Godara, JM	I.T.(S.S.)A. No. 10/KOL/2018	2021-01-05	250 132 158BC(a) 2(22)(e)	1995-96	Assessee

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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 335 Total: 1671
No records
26996	221Taxpundit1991	DCIT	Mahindra Lifespace Developers Ltd.	Tribunal Mumbai	ITAT	Mumbai	P.P. BHATT & M.BALAGANESH, AM	ITA No.2337/Mum/2019	2021-02-23	115JB 14A	2011-12	Partly
26974	221Taxpundit1969	ACIT	Paliwal Overseas Pvt. Ltd.	Tribunal Delhi	ITAT	Delhi	SUDHANSHU SRIVASTAVA JM & ANADEE NATH MISSHRA AM	ITA No:- 6266/Del/2017	2021-02-22	14A	2011-12	Assessee
26854	221Taxpundit1849	DCIT	PTC India Financial Services Ltd.	Tribunal Delhi	ITAT	Delhi	N. K. BILLAIYA AM & SUCHITRA KAMBLE JM	I.T.A. No.1267/Del/2015	2021-02-19	14A	2010-11	Assessee
26756	221Taxpundit1751	Madhusudan Nyati	PCIT	Tribunal Indore	ITAT	Indore	KUL BHARAT JM & MANISH BORAD AM	ITA.No.646/Ind/2019	2021-02-17	14A 8D 163(j)	2014-15	Assessee
26751	221Taxpundit1746	Zila Sahkari Bank Ltd.	DCIT	Tribunal Delhi	ITAT	Delhi	ANIL CHATURVEDI AM & AMIT SHUKLA JM	ITA No.260/Del/2018	2021-02-17	14A 8D 36(1)(iii)	2013-14	Partly

Case Laws on Undisclosed Income

S No	Download	Appellant	Respondent	Court	Authority	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring
Page 1 of 430 Total: 2149
No records
26929	221Taxpundit1924	Dolphin Infradevelopers Pvt. Ltd.	ITO	Tribunal Chennai	ITAT	Chennai	Duvvuru RL Reddy JM & G. Manjunatha AM	I.T.A. No.330/Chny/2018	2021-02-19	68 271(1)(b) 144	2013-14	statistical purpose
26901	221Taxpundit1896	Karan Sharma	ITO	Tribunal Bangalore	ITAT	Bangalore	Chandra Poojari, AM & George George K, JM	ITA No.465/Bang/2018	2021-02-22	68 69A 44AD	2011-12	Partly
26771	221Taxpundit1766	Puneet Traders	ITO	Tribunal Delhi	ITAT	Delhi	R.K. PANDA AM	ITA No. 6032/Del/2019	2021-02-18	147 148 68 234C 234A	2011-12	statistical purpose
26706	221Taxpundit1701	G. Nataraj	ITO	Tribunal Bangalore	ITAT	Bangalore	N.V VASUDEVAN VP	ITA No.2198/Bang/2019	2021-02-18	68 131 60 69A	2010-11	Partly
26668	221Taxpundit1663	VSR Enterprises	ITO	Tribunal Delhi	ITAT	Delhi	BHAVNESH SAINI JM & B.R.R. KUMAR AM	ITA.No.1856/Del./2016	2021-02-17	147 148 68 133(6) 285BA	2008-09	Assessee