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
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Search and Seizure : The Supreme Court on 06th April 2023 delivered a landmark verdict in case of Income Tax Officer vs Vikram Sujitkumar Bhatia and 114 connected cases ( in C.A. No. 911/2022 ) as it ruled that searches conducted before June 1, 2015 would also come under the amendment brought by the Finance
Allowances in Salary : Different types of allowances are given to employees by their employers. Generally allowances are given to employees to meet some particular requirements like house rent, expenses on uniform, conveyance etc. Under the Income-tax Act, 1961, allowance is taxable on due or receipt basis, whichever is earlier. Normally, there are 3 types
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
India’s Union Budget 2023 was presented by the Finance Minister on 1st February 2023. The budget focuses on boosting infrastructure, healthcare, education, and agriculture. Overall, the budget aims to create a self-reliant India and provide a boost to the country’s economic growth. Key Highlights and Amendments in Budget 2023 The new tax regime for Individual and
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
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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