BLACKSTONE CAPITAL PARTNERS (SINGAPORE) VI FDI THREE PTE LTD
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION 1(1)(2), DELHI
DELHI High Court
High Court
DELHI
MANMOHAN & MANMEET PRITAM SINGH ARORA
W.P.(C) 2562/2022 & CM APPL. 7332/2022 (for stay)
30/01/2023
147 143(1) 148 147(1)
2016-17
Allowed
1
112740
Taxpundit
323Taxpundit281
ARORA BROTHERS THROUGH KRISHAN LAL ARORA ERSTWHILE PARTNER
INCOME TAX OFFICER WARD NO
DELHI High Court
High Court
DELHI
RAJIV SHAKDHER & VIKAS MAHAJAN
W.P.(C) 2338/2023 & CM No.8873/2023
24/02/2023
Directions issued
1
112739
Taxpundit
323Taxpundit280
A2Z Maintenance & Engineering Services Ltd
DCIT
Delhi Tribunal
ITAT
Delhi
PRADIP KUMAR KEDIA & ANUBHAV SHARMA
ITA 2631 / DEL / 2018
28/03/2023
132(4) 153A 271(1)(c)
2008-09
Allowed
1
112738
Taxpundit
323Taxpundit279
EMC Software and Services India Private Limited
ACIT
Bangalore Tribunal
ITAT
Bangalore
BEENA PILLAI & LAXMI PRASAD SAHU
ITA 191 / BANG / 2021
27/03/2023
80G 92D 133(6) 143(3) 144C(13)
2016-17
Partly
1
112737
Taxpundit
323Taxpundit278
Sunil Kumar Ahuja
ACIT
Hyderabad Tribunal
ITAT
Hyderabad
R.K. Panda & Laliet Kumar
ITA No.157/Hyd/2022
27/03/2023
132 143(3) 153A
2009-10
Partly
1
112736
Taxpundit
323Taxpundit277
DCIT
Bandhan Bank Ltd
Kolkata Tribunal
ITAT
Kolkata
SAJNAY GARG & GIRISH AGRAWAL
ITA No.370/Kol/2022
27/03/2023
17(2)(vi) 37(1)
2017-18
Dismissed
1
112735
Taxpundit
323Taxpundit276
Philips India Limited (Earlier known as Philips Electronics India Limited)
ACIT
Kolkata Tribunal
ITAT
Kolkata
RAJPAL YADAV & GIRISH AGRAWAL
ITA 218 / KOL / 2019
27/03/2023
92C(2) 143(3) 144C
2010-11
Partly
1
112734
Taxpundit
323Taxpundit275
Tamil Nadu State Apex Fisheries Co Operative Federation Limited
Income Tax Officer
MADRAS High Court
High Court
MADRAS
S.VAIDYANATHAN & C.SARAVANAN
W.A.Nos.2315 to 2318 of 2022 and C.M.P.Nos.17718, 17715, 17717 and 17719 of 2022
17/10/2022
80P(2)(a)(vii) 246 A
Directions issued
1
112733
Taxpundit
323Taxpundit274
Tamil Nadu State Apex Fisheries Cooperative Federation Limited
Income Tax Officer
MADRAS High Court
High Court
MADRAS
ANITA SUMANTH
W.P.Nos.23376, 23380, 23385 and 23388 of 2022
05/09/2022
144B 142(1) 80P (2)
2013-14 2014-15 2015-16 2016-17
Dismissed
1
112732
Taxpundit
323Taxpundit273
SYNDICATE BANK HEAD OFFICE
DEPUTY COMMISSIONER OF INCOME TAX
BENGALURU High Court
High Court
BENGALURU
SATISH CHANDRA SHARMA & NATARAJ RANGASWAMY
I.T.A. NO.783 OF 2018
18/06/2021
36 (1)(viia) 115JB(2)
2011-12 2012-13
Partly
1
112731
Taxpundit
323Taxpundit272
SRIPATHI SUBBARAYA MANOHARA L/H LATE SRIPATHI SUBBARAYA GUPTA
PRINCIPAL COMMISSONER OF INCOME TAX 22, N.DELHI & ANR
DELHI High Court
High Court
DELHI
MANMOHAN & NAVIN CHAWLA
W.P.(C) 2678/2020 & CM 9286/2020
14/07/2021
271(1)(c) 274 271F 144 147
2012-13
Allowed
1
112730
Taxpundit
323Taxpundit271
RAHIM SAIB HIRIYUR HYDER ALI
NATIONAL FACELESS ASSESSMENT CENTRE
BENGALURU High Court
High Court
BENGALURU
S.R.KRISHNA KUMAR
WRIT PETITION No.15524 OF 2022 (T-IT)
02/09/2022
14(3) 156 44AB
2010-11
Allowed
1
112729
Taxpundit
323Taxpundit270
Prakash Krishnavtar Bhardwaj
Income Tax Officer, Ward 2(1)
BOMBAY High Court
High Court
BOMBAY
DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES,
WRIT PETITION NO.9835 OF 2022
09/01/2023
148A 147 149(1)(b)
2015-16
Allowed
1
112728
Taxpundit
323Taxpundit269
OYO HOTELS AND HOMES PRIVATE LIMITED
DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX & ANR
DELHI High Court
High Court
DELHI
RAJIV SHAKDHER & TARA VITASTA GANJU
W.P.(C) 16698/2022
23/03/2023
143(2) 142(1) 241A
2020-21
Set Aside
1
112727
Taxpundit
323Taxpundit268
PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
GREEN MARK INFRA LTD
DELHI High Court
High Court
DELHI
RAJIV SHAKDHER & TARA VITASTA GANJU
ITA 78/2023 ITA 79/2023
13/02/2023
254(2) 43-A 154
2009-10
Dismissed
1
112726
Taxpundit
323Taxpundit267
Pr Commissioner of Income Tax-2, Hyderabad
GJ Trading Pvt Ltd
Hyderabad High Court
High Court
Hyderabad
UJJAL BHUYAN & C.V.BHASKAR REDDY
I.T.T.A.No.246 of 2022
05/09/2022
260A 143(2) 115WE(2) 139
2008-09
Dismissed
1
112725
Taxpundit
323Taxpundit266
ESTER INDUSTRIES LTD
ASSTT COMMISSIONER OF INCOME TAX & ANR
DELHI High Court
High Court
DELHI
MANMOHAN & MANMEET PRITAM SINGH ARORA
W.P.(C) 12677/2022
02/02/2022
148 148A(b) 68
2018-19
Dismissed
1
112724
Taxpundit
323Taxpundit265
PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA
COSMAT TRADERS PVT LTD
CALCUTTA High Court
High Court
CALCUTTA
T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA
ITAT/78/2022 IA No.GA/2/2022
15/11/2022
143(2) 158BC 292BB
2012-13
Dismissed
1
112723
Taxpundit
323Taxpundit264
COMBINED TRACOM PRIVATE LIMITED
INCOME TAX OFFICER
BENGALURU High Court
High Court
BENGALURU
S.R.KRISHNA KUMAR
WRIT PETITION No.20858/2022 (T-IT)
04/11/2022
119(2)(b)
2020-21
Allowed
1
112722
Taxpundit
323Taxpundit263
Chitra Supekar
Income Tax Officer
BOMBAY High Court
High Court
BOMBAY
DHIRAJ SINGH THAKUR & KAMAL KHATA
WRIT PETITION NO.15580 OF 2022
15/02/2023
148A(b) 139 148A(d) 151(ii)
2018-19
Set Aside
1
112721
Taxpundit
323Taxpundit262
B.U. Bhandari Autolines Pvt Ltd
Union of India
BOMBAY High Court
High Court
BOMBAY
DHIRAJ SINGH THAKUR & KAMAL KHATA
WRIT PETITION NO.5059 OF 2022
10/02/2023
148 143(1) 147
2016-17
Allowed
1
112720
Taxpundit
323Taxpundit261
Anil Jain
Assistant Commissioner of Income Tax
MADRAS High Court
High Court
MADRAS
ANITA SUMANTH
W.P.No.640 of 2020 & WMP.No.755 of 2020 & WMP.No.15415 of 2020
23/12/2022
132 120 142 132(1A)
Allowed
1
112719
Taxpundit
323Taxpundit260
Radison Projects Pvt Ltd
ITO
Kolkata Tribunal
ITAT
Kolkata
MANISH BORAD & SONJOY SARMA
I.T.A. No. 11/Kol/2023
27/03/2023
69 131 143(2) 142(1)
2012-13
Allowed
1
112718
Taxpundit
323Taxpundit259
Fine Gujranwala Jewellers
ITO
Delhi Tribunal
ITAT
Delhi
ANIL CHATURVEDI & YOGESH KUMAR U S
I.T.A. No. 1540/DEL/2022
27/03/2023
68 285BA 44AB
2017-18
Allowed
1
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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
Cost of acquisition, as defined in Section 55(2) of the Income Tax Act, 1961, refers to the cost incurred by an individual or entity in acquiring an asset. This cost includes the purchase price, as well as any expenses incurred in connection with the acquisition of the asset, such as stamp duty and registration fees.
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