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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
112767	Taxpundit	323Taxpundit308	Bal Krishan	PCIT	Chandigarh Tribunal	ITAT		Chandigarh	AAKASH DEEP JAIN & VIKRAM SINGH YADAV	ITA 406 / CHANDI / 202	16/03/2023	263 133A 143(3) 115BBE	2017-18	Allowed	1
112766	Taxpundit	323Taxpundit307	Bhatia Energy and Minerals Pvt Ltd	ITO	Raipur Tribunal	ITAT		Raipur	RAVISH SOOD	ITA No. 259/RPR/2022	16/03/2023	143(3) 147 250 68	2011-12	Allowed	1
112765	Taxpundit	323Taxpundit306	V Guard Industries Limited	PCIT	Cochin Tribunal	ITAT		Cochin	Sanjay Arora & Sandeep Gosain	ITA 63 / COCH / 2022	20/03/2023	263 32 115JB	2016-17	Partly	1
112764	Taxpundit	323Taxpundit305	Jowheri Jalaluddin Mullick	Income Tax Officer	Mumbai Tribunal	ITAT		Mumbai	M. BALAGANESH & SANDEEP SINGH KARHAIL	ITA no.60/Mum./2023	21/03/2023	144C(13) 147 148 142(1)	2013-14	Allowed	1
112763	Taxpundit	323Taxpundit304	Credit Suisse AG	DCIT	Mumbai Tribunal	ITAT		Mumbai	M. BALAGANESH & SANDEEP SINGH KARHAIL	ITA no.794/Mum./2022, ITA no.795/Mum./2022	24/03/2023	250 143(3) 144C(3) 274	2016-17 2017-18	Partly	1
112762	Taxpundit	323Taxpundit303	Reetu Devi Nanecha	ITO	Jodhpur Tribunal	ITAT		Jodhpur	KUL BHARAT & MANISH BORAD	ITA 118 / JODH / 2021	24/03/2023	201(1A) 194-IA 201(1)	2015-16	Allowed	1
112761	Taxpundit	323Taxpundit302	Noble Educational Society	ITO	Jodhpur Tribunal	ITAT		Jodhpur	KUL BHARAT & MANISH BORAD	168/Jodh/2018	24/03/2023	12AA	2008-09	Partly	1
112760	Taxpundit	323Taxpundit301	Mula Education Society Sevakanch	PCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & G.D. PADMAHSHALI	ITA 121 / PUN / 2023	30/03/2023	80P 263 143(3	2018-19	Allowed	1
112759	Taxpundit	323Taxpundit300	SHANTARAM NARAYAN MHATRE	ITO	Mumbai Tribunal	ITAT		Mumbai	OM PRAKASH KANT & SANDEEP SINGH KARHAIL	ITA 222 / MUM / 2023	30/03/2023	36(1)(va) 43B 143(1) 154 250	2019-20	Partly	1
112758	Taxpundit	323Taxpundit299	Stylo Graphics Pvt Ltd	DCIT	Kolkata Tribunal	ITAT		Kolkata	RAJPAL YADAV & GIRISH AGRAWAL	ITA No.213/Kol/2022	30/03/2023	36(1)(va) 43B 143(3)	2013-14	Partly	1
112757	Taxpundit	323Taxpundit298	ACIT	Modesty Garments	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDR	ITA 183 / DEL / 2020	29/03/2023	68 40(b)(ii) 143(1) 194A(3)(iv)	2014-15	Dismissed	1
112756	Taxpundit	323Taxpundit297	Gujarat Maritime Board	DCIT	Ahmedabad Tribunal	ITAT		Ahmedabad	Waseem Ahmed & Siddhartha Nautiyal	ITA No. 300/Ahd/2019 & 88/Ahd/2020	29/03/2023	11(4) 12(A) 13(8) 271(1)(c)	2015-16 2016-17	Partly	1
112755	Taxpundit	323Taxpundit296	Sharada Mohan Shetty	ITO	Bangalore Tribunal	ITAT		Bangalore	GEORGE GEORGE K & LAXMI PRASAD SAHU	ITA No.1060/Bang/2022	29/03/2023	45 54F 139	2015-16	Partly	1
112754	Taxpundit	323Taxpundit295	U.S. Associates	Principal Commissioner of Income Tax	CHHATTISGARH High Court	High Court	CHHATTISGARH		P. Sam Koshy	Writ Petition (T) No.254 of 2022	01/12/2022	148A(b) 148	1967-68 1973-74	Allowed	1
112753	Taxpundit	323Taxpundit294	Pr. Commissioner Of Income Tax And Another	Siddarth Gupta		High Court	ALLAHABAD		Sunita Agarwal & Chandra Kumar Rai	INCOME TAX APPEAL No. - 90 of 2022	12/12/2022	153A 143(3) 153D	2013-14 2015-16 2016-17	Dismissed	1
112752	Taxpundit	323Taxpundit293	Samuel	Income Tax Officer	MADRAS High Court	High Court	MADRAS		C.SARAVANAN	W.P(MD).No.19814 of 2021	07/04/2022	144B 254 482		Dismissed	1
112751	Taxpundit	323Taxpundit292	S.M.J.Housing	Assistant Commissioner of Income-Tax	MADRAS High Court	High Court	MADRAS		C.V.KARTHIKEYAN	Crl.O.P.No.20998 of 2016	21/10/2021	482 276C(1) 276C(2) 276CC 271(1)(C)	2005-06	Allowed	1
112750	Taxpundit	323Taxpundit291	R N FASHION	The UNION OF INDIA AND ORS	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	APOT/85/2022 IA No.GA/1/2022	20/05/2022	148A(d) 184A 148A		Directions issued	1
112749	Taxpundit	323Taxpundit290	RN FASHION	The UNION OF INDIA AND ORS	CALCUTTA High Court	High Court	CALCUTTA		MD. NIZAMUDDIN	WPO/1943/2022	07/04/2022	148A (b) 148	2018-19	Dismissed	1
112748	Taxpundit	323Taxpundit289	Ram Gopal Sharma	Income Tax Officer	RAJASTHAN High Court	High Court	RAJASTHAN		MANINDRA MOHAN SHRIVASTAVA & SAMEER JAIN	D.B. Civil Writ Petition No. 2120/2020	23/05/2022	220(6)	2017-18	Allowed	1
112747	Taxpundit	323Taxpundit288	R Vasudevan	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		N. SATHISH KUMAR	Crl.O.P.No.14461 of 2022	16/08/2022	482 276C(1) 271[1][c]	2012-13	Allowed	1
112746	Taxpundit	323Taxpundit287	Pushpa Nahata	Income Tax Offcer	BOMBAY High Court	High Court	BOMBAY		DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES	WRIT PETITION NO. 3203 OF 2022	20/02/2023	148 144 144B 143(3)		Allowed	1
112745	Taxpundit	323Taxpundit286	Pesco Beam Environmental Solutions Private Limited	Additional/Joint/Deputy/Assistant Commisioner	MADRAS High Court	High Court	MADRAS		R.SURESH KUMAR	Writ Petition Nos.10129, 10135 & 10140 of 2022	24/04/2022	226 148 142(1) 139	2013-14 2014-15 2015-16	Set Aside	1
112744	Taxpundit	323Taxpundit285	Mobis India Limited	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		R. MAHADEVAN & MOHAMMED SHAFFIQ	W.A. Nos.1203 and 1204 of 2015	01/09/2022	15 147 143 (2) 92 CA	2008-09 2009-10	Set Aside	1
112743	Taxpundit	323Taxpundit284	KOSTAL India Private Limited	Deputy Commissioner of Income-tax (TPO)	MADRAS High Court	High Court	MADRAS		S.VAIDYANATHAN & C.SARAVANAN	W.A.No.2421 of 2022 and C.M.P.No.18726 of 2022	29/11/2022	144C(11) 92B(2) 144(C)		Dismissed	1
112742	Taxpundit	323Taxpundit283	DABUR INDIA LIMITED	COMMISSIONER OF INCOME TAX (TDS) AND ANOTHER	DELHI High Court	High Court	DELHI		MANMOHAN & MANMEET PRITAM SINGH ARORA	W.P.(C) 15850/2022 & C.M.Nos.49302-49303/2022	18/11/2022	201/201(1A) 194H	2013-14 2020-21	Set Aside	1
112741	Taxpundit	323Taxpundit282	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
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring

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Tax Tutorials

Partial-Taxable-Allowances

Allowances

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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

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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

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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

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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

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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

Cost of Acquisition

Capital Gains

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What is Cost of Acquisition in Capital gains as per Income Tax Act, 1961?

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.

Taxpundit Team January 18, 2023

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