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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
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Citation
Appellant
Respondent
Court
Authority
High Court
Tribunal
Justice
Appeal No
Date
Section
Asstt Year
Favouring
S No:
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Appellant:
Respondent:
Court:
Authority:
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Justice:
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We source income tax case laws from the government and court’s official websites which are updated in Taxpundit without making any changes. Further, we constantly update case laws to keep you updated with the latest judicial decisions. You can find latest case laws as soon as it is pronounced in the court. Most of the time you will find case laws in this website pronounced just a day before.
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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