Case Laws pronounced by Courts on 26th May, 2023 have been reported. Check them out!

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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number	Details	Download
113284	Taxpundit	523Taxpundit145	OM PARKASH	INCOME TAX OFFICER WARD 68(5) DELHI	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 6901/2023 & CM Nos.26898-99/2023	22/05/2023	54B 143(2) 147	2014-15	Directions issued	1
113283	Taxpundit	523Taxpundit144	Mohammad Daud	ITO	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA 1691 / DEL / 2022	22/05/2023	44AB 271B 139(1) 142(1) 144	2017-18	Allowed	1
113282	Taxpundit	523Taxpundit143	ACIT	Grand Polycoats Company Pvt Ltd	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & T.R. Senthil Kumar	ITA 388 / AHD / 2022	26/05/2023	143(3) 40A(2)(b) 43B 37(1)	2013-14	Dismissed	1
113281	Taxpundit	523Taxpundit142	Sachin Changedia	ITO	Pune Tribunal	ITAT		Pune	S.S.GODARA & DIPAK P RIPOTE	ITA 51 / PUN / 2022	26/05/2023	143(3)	2010-11	Allowed	1
113280	Taxpundit	523Taxpundit141	Jansevak Co-operative Society Ltd	ITO	Mumbai Tribunal	ITAT		Mumbai	G.S. PANNU & SANDEEP SINGH KARHAIL	ITA 637 / MUM / 2023	26/05/2023	80P(2)(d) 250 142(1) 143(2)	2017-18	Allowed	1
113279	Taxpundit	523Taxpundit140	ACIT	Godaddy com LLC USA	Delhi Tribunal	ITAT		Delhi	G.S. PANNU & ASTHA CHANDRA	ITA 9405 / DEL / 2019	26/05/2023	271(1)(c) 144C(13) 9(1)(vi) 274	2013-14 2014-15	Dismissed	1
113278	Taxpundit	523Taxpundit139	Ravi Dipakbhai Shah	PCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	ANNAPURNA GUPTA & T R SENTHIL KUMAR	ITA 160 / AHD / 2020	26/05/2023	143(3) 263	2014-15	Dismissed	1
113277	Taxpundit	523Taxpundit138	Sukumar Solvent Pvt Ltd	ACIT	Kolkata Tribunal	ITAT		Kolkata	SONJOY SARMA & GIRISH AGRAWA	ITA 1446 / KOL / 2019	16/03/2023	40(a)(ia) 133A 142(1) 143(2) 143(3) 194C 194C(6) 194C(7)	2011-12	Allowed	1
113276	Taxpundit	523Taxpundit137	GURUDWARA SAHIB PARBHANDHAN COMMITTEE	CIT	Amritsar Tribunal	ITAT		Amritsar	M L MEENA & ANIKESH BANERJEE	I.T. A. No. 710/Asr/2019	28/02/2023	2(15) 11 12 12A 12AA	2019-20	Dismissed	1
113275	Taxpundit	523Taxpundit136	Prasanth Nandanuru	ITO	Hyderabad Tribunal	ITAT		Hyderabad	RAMA KANTA PANDA & K.NARASIMHA CHARY	ITA 369 / Hyd / 2022	28/02/2023	4 5 5(2) 5(2)(a) 5(2)(b) 9(1)(ii) 15 5(1)(a) 90 143(3) 144C(13) 192(1)	2019-20	Allowed	1
113274	Taxpundit	523Taxpundit135	Jharkhand Bijili Vitran Nigam Limited	Principal Commissioner of Income Tax	JHARKHAND High Court	High Court	JHARKHAND		Aparesh Kumar Singh & Deepak Roshan	W.P (T) No. 612 of 2021	18/01/2023	2(39) 14(b) 119(2)(b) 131 133 133A 194C 201(1)		Directions issued	1
113273	Taxpundit	523Taxpundit134	SANJAY GANDHI MEMORIAL TRUST	COMMISSIONER OF INCOME TAX (EXEMPTION) & ORS	Delhi High Court	High Court	Delhi		MANMOHAN & DINESH KUMAR SHARMA	W.P.(C) 3535/2021 & CM APPL. 10693/2021	26/05/2023	2 2(7A) 10(23C) 12A 35(1)(ii) 35(1)(iia) 35(1)(iii) 64(1) 64(2) 92CA 119 120 120(5) 124 124(3) 127	2018-19	Dismissed	1
113272	Taxpundit	523Taxpundit133	ACIT	Etawah Chakeri (Kanpur) Highway Pvt Ltd	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA	ITA No.9200/Del/2019	25/05/2023	143(3)	2015-16	Dismissed	1
113271	Taxpundit	523Taxpundit132	Chandigarh Distillers & Bottlers Pvt Ltd	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITA 759 / CHANDI / 2022	25/05/2023	14A 143(3) 263	2017-18	Allowed	1
113270	Taxpundit	523Taxpundit131	K V Satish Babu [HUF]	ITO	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJARI & BEENA PILLAI	ITA No. 42/Bang/2023	25/05/2023	2[47][v] 53A 143(3)	2011-12	Allowed	1
113269	Taxpundit	523Taxpundit130	Komal Kumbhat	ITO	Guwahati Tribunal	ITAT		Guwahati	Sanjay Garg	ITA 136 / GTY / 2020	25/05/2023	250	2014-15	Partly	1
113268	Taxpundit	523Taxpundit129	SUSHIL KUMAR GOYAL & ORS	PRINCIPAL COMMISSIONER OF INCOME TAX-1 & ORS	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 3928/2017	18/05/2023	245D(1) 245D(2B) 143(2)	2012-13 2013-14	Dismissed	1
113267	Taxpundit	523Taxpundit128	COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI	SHUGAN CHANDRA KOTHARI TRUST	Delhi High Court	High Court	Delhi		MANMOHAN & SUDHIR KUMAR JAIN	ITA 146/2021	02/03/2022	263 260A	2014-15	Dismissed	1
113266	Taxpundit	523Taxpundit127	ROHIT KAPUR	PRINCIPAL COMMISSIONER OF INCOME TAX -7 NEW DELHI & ANR	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 3059/2023 & CM APPL. 11847/2023	14/03/2023	270AA 143(3) 270A 270AA(2)		Set Aside	1
113265	Taxpundit	523Taxpundit126	Prema Rengarajan	Deputy Commissioner of Income Tax Circle-1(1)	Delhi High Court	High Court	Delhi		R.VIJAYAKUMAR	W.P.(MD)No.11230 of 2023	04/05/2023	143(3) 263	2017-18	Directions issued	1
113264	Taxpundit	523Taxpundit125	DHARAMRAJ	INCOME TAX OFFICER	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 9227/2021	17/01/2022	148 142(1) 271(1) (b) 221(1)		Set Aside	1
113263	Taxpundit	523Taxpundit124	COURSERA INC	INCOME TAX OFFICER TDS 1(2)(1) & ORS	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 14714/2021 & CM APPL. 46330-31/2021	22/12/2021	197(1) 10(50) 195 90 90A		Set Aside	1
113262	Taxpundit	523Taxpundit123	BISHAN DAS GOYAL HUF	THE PR. COMMISSIONER OF INCOME TAX-14	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 2693/2019	18/05/2023	245D(1) 139 147 245C 142	2012-13 2013-14 2014-15	Dismissed	1
113261	Taxpundit	523Taxpundit122	ASSOTECH REALTY PRIVATE LIMITED	NATIONAL E-ASSESSMENT CENTRE DELHI & ANR	Delhi High Court	High Court	Delhi		MANMOHAN NAVING CHAWLA	W.P.(C) 6183/2021& CM APPL. 19582/2021	21/02/2022	143(3) 144B 143(3) 144B(7)(vii)	2018-19	Set Aside	1
113260	Taxpundit	523Taxpundit121	AMADEUS IT GROUP SA (EARLIER AMADEUS	ASSISTANT COMMISSIONER OF INCOME TAX & ORS	Delhi High Court	High Court	Delhi		MANMOHAN NAVING CHAWLA	W.P.(C) 14295/2021	15/12/2121	143(3) 253 240	1996-97 2016-17	Directions issued	1
113259	Taxpundit	523Taxpundit120	DCIT	Institute of Marketing & Management	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & PRADIP KUMAR KEDIA	ITA 7074 / DEL / 2018	24/05/2023	11 12 13(2)(c)	2014-15	Dismissed	1
113258	Taxpundit	523Taxpundit119	NARAYANA NIPPANIN RAO	DCIT	Mumbai Tribunal	ITAT		Mumbai	BR BASKARAN & PAVAN KUMAR GADALE	ITA 1923 / MUM / 2021	24/05/2023	36(1)(va) 143(1) 154 139(1)	2018-19	Allowed	1
113257	Taxpundit	523Taxpundit118	DCIT	Babu Rajendra Prasad Vadlamudi	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	ITA 154 / VIZ / 2019	23/05/2023	133A 143(2) 147 142(1)	2011-12	Allowed	1
113256	Taxpundit	523Taxpundit117	Kalyan Educational Society	ACIT	Kolkata Tribunal	ITAT		Kolkata	Rajesh Kumar & Sonjoy Sarma	ITA 106 / KOL / 2023	23/05/2023	250 143(1) 139(4) 12AA	2020-21	Allowed	1
113255	Taxpundit	523Taxpundit116	Harminder Singh	ITO	Chandigarh Tribunal	ITAT		Chandigarh	A.D.JAIN & VIKRAM SINGH YADAV	ITAs No.2475 & 2476/Del/2022	22/05/2023	138 253(5) 147	2011-12	Allowed	1
113254	Taxpundit	523Taxpundit115	HT Mobile Solutions Limited (Amalgamating Company of Firefly E Ventures Limited)	JCIT	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & M. BALAGANESH	ITA 2475 / DEL / 2022	22/05/2023	201(1A) 194A 190(1)	2013-14	Partly	1
113253	Taxpundit	523Taxpundit114	Township Promoters		Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 250 / BANG / 2023	22/05/2023	250 154 143(3)	2014-15	Allowed	1
113252	Taxpundit	523Taxpundit113	Denso Ten Minda India P.Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	CHALLA NAGENDRA PRASAD	ITA 3017 / DEL / 2022	22/05/2023	92E 80JJAA 115JB 143(1)	2018-19	Allowed	1
113251	Taxpundit	523Taxpundit112	Shavva Sudheer Reddy	ACIT	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 402 / Hyd / 2022	22/05/2023	271(1)(c) 143(3) 69B 131 132	2015-16	Dismissed	1
113250	Taxpundit	523Taxpundit111	DCIT	kandaswamy annathurai	Chennai Tribunal	ITAT		Chennai	V. Durga Rao & Manoj Kumar Aggarwal	ITA 79 / CHNY / 2021	19/05/2023	143(2) 68	2017-18	Dismissed	1
113249	Taxpundit	523Taxpundit110	Joshi Technologies International Inc	ACIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Annapurna Gupta & Siddhartha Nautiyal	ITA Nos. 3456/Ahd/2010 & 3195/Ahd/2011	19/05/2023	41(1) 40(a)(ia) 36(1)(vii)	2007-08 2008-09	Partly	1
113248	Taxpundit	523Taxpundit109	SUSHIL KUMAR GOYAL & ORS	PRINCIPAL COMMISSIONER OF INCOME	Delhi High Court	High Court	Delhi		VIBHU BAKHRU & AMIT MAHAJAN	W.P.(C) 3928/2017	18/05/2023	245D(1) 245D(2B) 143(2) 245A	2012-13 2012-14	Dismissed	1
113247	Taxpundit	523Taxpundit108	Sangeeta Devi Jhunjhunwala	ITO	Delhi Tribunal	ITAT		Delhi	BRR KUMAR & ASTHA CHANDRA	ITA 747 / DEL / 2022	18/05/2023	10(38) 143(1) 142(1) 131 69C	2015-16	Partly	1
113246	Taxpundit	523Taxpundit107	Mukesh Agarwal	CIT	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 361 / SRT / 2022	18/05/2023	143(3) 148	2013-14	Allowed	1
113245	Taxpundit	523Taxpundit106	Taiyab Chaudhary S/o Yakub Chaudhary	ITO	Delhi Tribunal	ITAT		Delhi	N.K. BILLAIYA & ASTHA CHANDRA	ITA 144 / DEL / 2017	17/05/2023	34 33B 143(3)	2009-10	Partly	1
113244	Taxpundit	523Taxpundit105	Tata Power Solar Systems Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA 2396 / BANG / 2019	17/05/2023	250 143(3) 92CA(3) 40(a)(i)	2004-05	Allowed	1
113243	Taxpundit	523Taxpundit104	D N SINGH	COMMISSIONER OF INCOME TAX CENTRAL PATNA AND ANOTHER	Supreme Court	Supreme Court			K.M. JOSEPH	CIVIL APPEAL NO(S).3738-3739 OF 2023	16/05/2023	69A 154 260A	1995-96	Allowed	1
113242	Taxpundit	523Taxpundit103	Siddhi Vinayaka Graphics Pvt Ltd	ADIT	Kolkata Tribunal	ITAT		Kolkata	Sanjay Garg	ITA 61 / KOL / 2023	16/05/2023	143(1) 2(24)(x) 36(1)(va) 43B	2020-21	Dismissed	1
113241	Taxpundit	523Taxpundit102	ACIT	Heritage Beverages Pvt. Ltd	Delhi Tribunal	ITAT		Delhi	SAKTIJIT DEY & M. BALAGANESH	ITA Nos. 2258, 2259, 2260 & 2261/Del/2018	16/05/2023	68 132(4) 153A	2011-12 2012-13 2014-15 2015-16	Dismissed	1
113240	Taxpundit	523Taxpundit101	ACIT	ECI Engineering & Construction Company Ltd	Hyderabad Tribunal	ITAT		Hyderabad	R.K. Panda & Laliet Kumar	ITA 968 / Hyd / 2016	15/05/2023	147 148 151 260A 143(3)	2006-07	Allowed	1
113239	Taxpundit	523Taxpundit100	Padmashri Dr. D. Y. Patil Sahakari Sakhar Karkhana Ltd	ACIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P. RIPOTE	ITA 337 / PUN / 2023	15/05/2023	40A(2) 143(3)	2017-18	Allowed	1
113238	Taxpundit	523Taxpundit99	Amit Choudhary	ITO	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA	ITA 2374 / DEL / 2015	15/05/2023	40A(3) 143(3)	2010-11	Partly	1
113237	Taxpundit	523Taxpundit98	JOVE ENTERPRISES PRIVATE LIMITED	DCIT	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	I.T.A. No.265/Asr/2022	15/05/2023	132(4)(A) 153C 143(3) 250(6)	2017-18	Allowed	1
113236	Taxpundit	523Taxpundit97	NEPAL CHANDRA DEY	ACIT	Ranchi Tribunal	ITAT		Ranchi	Sanjay Garg & Rajesh Kumar	ITA 63 / RAN / 2022	15/05/2023	36(1)(va) 43B 143(1) 139 142	2018-19	Dismissed	1
113235	Taxpundit	523Taxpundit96	Sushilabai Dnaneshwar Vansale	DCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P. RIPOTE	I.T.A.No.2829/PUN./2016	15/05/2023	132(4A) 158BC	1997-98 2002-03	Partly	1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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ITR Forms For Asstt Year 2023-24 : The Central Board of Direct Taxes (CBDT) has notified Income-tax Return Forms (ITR Forms) for the Asstt Year 2023-24 vide Notifications No. 04 & 05 of 2023 dated 10.02.2023 and 14.02.2023. These ITR forms will come into effect from 1st April, 2023 and have been notified well in advance

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Taxpundit Team February 1, 2023

Income from Salary

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Income from salary is one of the major sources of income for individuals and is subject to income tax. As per the Income Tax Act of 1961, salary income is defined as any payment received by an individual in the course of his or her employment, including wages, gratuity, and retirement benefits. Basis of Charge

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Deductions and Exemptions

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Deductions and Exemptions can help reduce your tax liability and increase your refund, but understanding the eligibility criteria, documentation requirements and the process of claiming them can be complicated. In this article, we will provide an overview of tax deductions and exemptions available and how to claim them. Difference between Deductions & Exemptions Deductions are

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