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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
113329	Taxpundit	623Taxpundit15	GAGANDEEP GARG	PCIT	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	ITA 39 / ASR / 2021	07/06/2023	263 143(3)	2015-16	Allowed	1
113328	Taxpundit	623Taxpundit14	ITFAQ EDUCATIONAL TRUST	ITO	Amritsar Tribunal	ITAT		Amritsar	M. L. MEENA & ANIKESH BANERJEE	ITA 98 / ASR / 2023	07/06/2023	263 143(3)	2018-19	Allowed	1
113327	Taxpundit	623Taxpundit13	Parminder Kumar	ITO	Delhi Tribunal	ITAT		Delhi	B R R KUMAR & YOGESH KUMAR U S	ITA 2981 / DEL / 2022	07/06/2023	43(B) 36(va) 143(1)	2017-18	Partly	1
113326	Taxpundit	623Taxpundit12	TOTAL SECURITIES LTD	DCIT	Chennai Tribunal	ITAT		Chennai	V. DURGA RAO & MANOJ KUMAR AGGARWAL	ITA 1738 / CHNY / 2019	07/06/2023	43(5) 73 143(3)	2009-10	Allowed	1
113325	Taxpundit	623Taxpundit11	Baker Hughes Energy Technologies UK Limited	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & KUL BHARAT	ITA 521 / DEL / 2023	06/06/2023	44BB 270A 133(6) 43A	2020-21	Allowed	1
113324	Taxpundit	623Taxpundit10	Avery Dennison (I) Pvt Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & CHALLA NAGENDRA PRASAD	ITA 7961 / DEL / 2019	06/06/2023	144C 234B 92C	2015-16	Allowed	1
113323	Taxpundit	623Taxpundit9	DCIT	Kyocera CTC Precision Tools Pvt Ltd	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA No.233/Kol/2022	02/06/2023	92E 144C 143(3)	2015-16	Dismissed	1
113322	Taxpundit	623Taxpundit8	India Files Manufacturing Co	DCIT	Chandigarh Tribunal	ITAT		Chandigarh	SANJAY GARG	ITA 308 / CHANDI / 2021	02/06/2023	36(1)(va) 143(1)(a)(iv) 139	2018-19	Dismissed	1
113321	Taxpundit	623Taxpundit7	Star India Private Limited	ACIT	Mumbai Tribunal	ITAT		Mumbai	R.S. SYAL & ABY T. VARKEY	ITA 7872 / MUM / 2019	05/06/2023	92C 255(3)	2015-16	Dismissed	1
113320	Taxpundit	623Taxpundit6	Adarsh Sahakari Ghar Bandhnari Mandali Ltd	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 290 / SRT / 2022	05/06/2023	57 143(3)	2013-14	Dismissed	1
113319	Taxpundit	623Taxpundit5	Canadian Speciality Vinyls	ITO	Delhi Tribunal	ITAT		Delhi	CHANDRA MOHAN GARG & M.BALAGANESH	ITA 7612 / DEL / 2019	02/06/2023	80IC 139(1) 10AA	2015-16	Partly	1
113318	Taxpundit	623Taxpundit4	Shiva Goods Carrier Pvt Ltd	DCIT	Lucknow Tribunal	ITAT		Lucknow	SUDHANSHU SRIVASTAVA & ANADEE NATH MISSHRA	ITA 258 / LKW / 2020	01/06/2023	115BBE 68 143(3)	2017-18	Partly	1
113317	Taxpundit	623Taxpundit3	SNF (India) Pvt Ltd	ACIT	Visakhapatnam Tribunal	ITAT		Visakhapatnam	DUVVURU RL REDDY & S BALAKRISHNAN	ITA 211 / VIZ / 2022	01/06/2023	143 (3) 50C 45(2) 263	2014-15	Allowed	1
113316	Taxpundit	623Taxpundit2	Lear Automotive India Private Limited	ACIT	Pune Tribunal	ITAT		Pune	R.S. SYAL & PARTHA SARATHI CHAUDHURY	ITA No.870/PUN/2018	01/06/2023		2012-13	Partly	1
113315	Taxpundit	623Taxpundit1	ICLEI South Asia Group Gratuity Trust	CIT	Delhi Tribunal	ITAT		Delhi	C.M. GARG & M. BALAGANESH	ITA 762 / DEL / 2021	01/06/2023	12AA 2(15)	2020-21	Allowed	1
113314	Taxpundit	523Taxpundit175	Apple Products India Private Limited	ACIT	Bangalore Tribunal	ITAT		Bangalore	CHANDRA POOJARI & GEORGE GEORGE K	ITA 626 / BANG / 2020	31/05/2023	143(3)	2016-17	Allowed	1
113313	Taxpundit	523Taxpundit174	Brahamputra Infrastructure Ltd	DCIT	Delhi Tribunal	ITAT		Delhi	NARENDRA KUMAR BILLAIYA & CHALLA NAGENDRA PRASAD	ITA 4117 / DEL / 2018	31/05/2023	133(6) 143(3) 153A	2008-09 2011-12	Partly	1
113312	Taxpundit	523Taxpundit173	Krishilakshmi Rice Mill Pvt Ltd	ITO	Kolkata Tribunal	ITAT		Kolkata	MANISH BORAD & SONJOY SARMA	ITA 605 / KOL / 2019	31/05/2023	68 131 250 143(2) 142(1)	2012-13	Allowed	1
113311	Taxpundit	523Taxpundit172	Seaway Shipping & Logistics Limited	DCIT	Hyderabad Tribunal	ITAT		Hyderabad	Rama Kanta Panda & Laliet Kumar	ITA 181 / Hyd / 2019	31/05/2023	144C 143(3) 147	2010-11	Partly	1
113310	Taxpundit	523Taxpundit171	Bhupinder Paul Mahajan	ACIT	Chandigarh Tribunal	ITAT		Chandigarh	SANJAY GARG	ITA 101 / CHANDI / 2023	31/05/2023	40A(3) 194(1) 133(6)	2006-07	Allowed	1
113309	Taxpundit	523Taxpundit170	D.N.Vikraman	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.P.(MD).No.23189 of 2022	24/02/2023	148 143(3) 148A	2016-17	Dismissed	1
113308	Taxpundit	523Taxpundit169	Tamizhavel P.T.Rajan	Income Tax Officer	MADRAS	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A. Nos.114, 115, 123, 124 and 126 of 2023	08/02/2023	11		Set Aside	1
113307	Taxpundit	523Taxpundit168	Polaris Financial Technology Limited	Assistant Commissioner of Income-tax	MADRAS	High Court	MADRAS		MOHAMMED SHAFFIQ	W.A. No.461 of 2020	29/08/2022	80 JJAA 92 CA(3) 143(3) 148	2012-13	Set Aside	1
113306	Taxpundit	523Taxpundit167	Periyasamy Ramesh Rajah	Additional Commissioner of Income Tax	MADRAS	High Court	MADRAS		P.T.ASHA	W.P.(MD) No.6466 of 2023	24/03/2023	10 (1) 46 15	2017-18	Directions issued	1
113305	Taxpundit	523Taxpundit166	Q.837 Muhavoor Primary Agricultural	Income Tax Officer	MADRAS	High Court	MADRAS		K.KUMARESH BABU	W.P.(MD) No.1040 of 2023	31/01/2023	80P 80P(2) 142B 156	2021-22	Dismissed	1
113304	Taxpundit	523Taxpundit165	Lakshmi Machine Works Limited	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	TCA.No.842 of 2010	09/01/2023	260A 143(3) 115JA 154	2000-01	Dismissed	1
113303	Taxpundit	523Taxpundit164	Kone Elevator India Private Limited	Assistant Commissioner of Income Tax	MADRAS	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	Writ Appeal No. 2344 of 2021 CMP. Nos. 14895 of 2021 and 799 of 2022	01/09/2022	92CA(1) 92CA(2) 144C 144C(2) 143 (2) 153	2013-14	Dismissed	1
113302	Taxpundit	523Taxpundit163	Katti Ma	Deputy Commissioner of Income Tax	MADRAS	High Court	MADRAS		S VAIDYANATHAN & MOHAMMED SHAFFIQ	T.C.A.No.1030 of 2009	10/03/2023	260 A 28(i) 37		Dismissed	1
113301	Taxpundit	523Taxpundit162	Jayaprakash	Income Tax Officer	MADRAS	High Court	MADRAS		ABDUL QUDDHOSE	W.P.No.21831 of 2021 & W.M.P.Nos.23015, 23017 & 27143 of 2021	10/02/2023	68	2013-14	Set Aside	1
113300	Taxpundit	523Taxpundit161	Avinashilingam Institute for Home Science	ACIT	MADRAS	High Court	MADRAS		ABDUL QUDDHOSE	W.P. No.11083 of 2022	21/02/2023	148A(d) 10(23C)(iiiab) 143(3)	2015-16	Allowed	1
113299	Taxpundit	523Taxpundit160	SH UPDESH KAPUR	PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX & ANR	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 1819/2022	31/01/2023	119(2)(b)	2018-19	Set Aside	1
113298	Taxpundit	523Taxpundit159	SUBHASH CHANDER KATHURIA	INCOME TAX OFFICER & ORS	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 7165/2023 & CM APPL. 27926/2023	24/05/2023	143(1)	2020-21	Directions issued	1
113297	Taxpundit	523Taxpundit158	PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)-3	STC DEVELOPER PVT LTD	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	ITA 174/2021 & CM 45209/2021	15/12/2021	153C		Dismissed	1
113296	Taxpundit	523Taxpundit157	PR. COMMISSIONER OF INCOME TAX-7	RHC HOLDINGS PRIVATE LIMITED (EARLIER KNOWN AS M/S RANBAXY HOLDING COMPANY)	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & VIKAS MAHAJAN	ITA 108/2023 & CM APPL. 8819/2023	23/02/2023	10(34) 14A	2006-07	Dismissed	1
113295	Taxpundit	523Taxpundit156	RENEW WIND ENERGY (SHIVPUR) PRIVATE LIMITED	NATIONAL FACELESS ASSESSMENT CENTRE DELHI	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 11011/2021 & CM APPL. 33946/2021	29/11/2021	143(3) 144C(1) 144B	2018-19	Directions issued	1
113294	Taxpundit	523Taxpundit155	PRIYA NARULA	COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 2 ( 2) ( 2 )& ORS	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 1924/2022	03/02/2023	220(6) 245	2020-21 2021-22	Directions issued	1
113293	Taxpundit	523Taxpundit154	PREM KUMAR CHOPRA	ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 46(1), NEW DELHI AND ORS.	Delhi High Court	High Court	Delhi		RAJIV SHAKDHER & GIRISH KATHPALIA	W.P.(C) 12104/2022	25/05/2023	148A(d) 148 143(1) 132	2015-16 2016-17	Allowed	1
113292	Taxpundit	523Taxpundit153	MILESTONE SYSTEMS A/S	DEPUTY COMMISSIONER OF INCOME TAX	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 3639/2022	14/03/2023	9(1)(vi) 197 195	2022-23	Set Aside	1
113291	Taxpundit	523Taxpundit152	INTERACTIVE BPO SERVICES PRIVATE LIMITED	INCOME TAX OFFICER WARD 12 (1), DELHI & ORS	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	W.P.(C) 13498/2021& CM APPL. 42568/2021	01/12/2021	143(3) 220(6) 245	2018-19 2019-20 2020-21	Directions issued	1
113290	Taxpundit	523Taxpundit151	COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI	INDIA TRADE PROMOTION ORGANISATION	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	ITA 6/2022 & CM APPL.1971/2022	12/01/2022	2(15) 10(23C)(iv)	2009-10	Dismissed	1
113289	Taxpundit	523Taxpundit150	COMMISSIONER OF INCOME TAX	INDIA TRADE PROMOTION ORGANISATION	Delhi High Court	High Court	Delhi		MANMOHAN & NAVIN CHAWLA	ITA 3/2022 & CM APPL.1577/2022	11/01/2022	10(23C)(iv) 11 12 Sec 2(15)	2011-12	Dismissed	1
113288	Taxpundit	523Taxpundit149	ACIT	Elentee India Pvt Ltd	Delhi Tribunal	ITAT		Delhi	ANIL CHATURVEDI & ANUBHAV SHARMA,	ITA 6728 / DEL / 2019	30/05/2023	43A 37(1) 143(3)	2012-13	Dismissed	1
113287	Taxpundit	523Taxpundit148	ITO	NEUMEC BUILDERS & DEVELOPERS	Mumbai Tribunal	ITAT		Mumbai	S. RIFAUR RAHMAN & SANDEEP SINGH KARHAIL	ITA 6423 / MUM / 2018	30/05/2023	131(1)(d) 28 143(3) 250	2009-10	Dismissed	1
113286	Taxpundit	523Taxpundit147	Bhavesh Bhuva	ITO	Surat Tribunal	ITAT		Surat	PAWAN SINGH	ITA 235 / SRT / 2022	29/05/2023	143(3) 133(6) 144	2012-13	Allowed	1
113285	Taxpundit	523Taxpundit146	DCIT	Wahid Sandhar Sugars Ltd	Delhi Tribunal	ITAT		Delhi	G. S. PANNU & CHALLA NAGENDRA PRASAD	ITA 6508 / DEL / 2019	29/05/2023	2(1A) 10(1) 41	2015-16	Dismissed	1
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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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Tax Tutorials

Search and Seizure

Income Tax Search and Seizure : Retrospective applicability of Section 153C “2015 amendment” as held by the Supreme Court

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

CA Mohit Gupta May 2, 2023

Partial-Taxable-Allowances

Allowances

Partially Exempt Allowances in Salary Income

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

Taxpundit Team March 27, 2023

ITR Forms For Asstt Year 2023-24

ITR Forms for AY 2023-24

New Income Tax Return Forms – ITR Forms for Asstt Year 2023-24

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

Taxpundit Team February 17, 2023

Budget 2023

Budget 2023

Budget 2023 : Amendments Relating to Direct Taxes

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

Taxpundit Team February 1, 2023

Income from Salary

Income from Salary

How to Compute Salary Income for Asstt Year 2023-24

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

Taxpundit Team January 25, 2023

Deductions and Exemptions

Deductions and Exemptions

Understanding Income Tax Deductions and Exemptions

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

Taxpundit Team January 23, 2023

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