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Income tax Appellate Tribunal

ITAT: Sec.11 exemption allowable on donation made out of commercial concern's 'unsecured loan'

  • In Favour of Assessee
  • Citation Number : TS-957-ITAT-2022(DEL)
  • Tax Payer : BHAI Hospital Trust
Income tax Appellate Tribunal

ITAT: Directs correction over demand raised due to TDS deposited under wrong challan

  • In Favour of Assessee
  • Citation Number : TS-963-ITAT-2022(Mum)
  • Tax Payer : WorldQuant Research (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Quashes revision against Chhattisgarh Govt. Liquor Co. over allowability of VAT under Sec.40(a)(iib)

  • In Favour of Assessee
  • Citation Number : TS-965-ITAT-2022(RAI)
  • Tax Payer : Chhattisgarh State Beverages Corporation Limited
Income tax Appellate Tribunal

ITAT: Business income not taxable under Sec.69 merely because surrendered during Survey

  • In Favour of Assessee
  • Citation Number : TS-969-ITAT-2022(RAI)
  • Tax Payer : Kulkarni & Sahu Buildcon Pvt. Ltd
Income tax Appellate Tribunal

ITAT: Allows Sec.35(2AB) deduction as delay in Form 3CL not attributable to Assessee

  • In Favour of Assessee
  • Citation Number : TS-970-ITAT-2022(DEL)
  • Tax Payer : Curadev Pharma Pvt. Ltd
High Court

HC: Less than two days' time for responding to Sec.144B SCN, inadequate & illusory

  • In Favour of Assessee
  • Citation Number : TS-954-HC-2022(BOM)
  • Tax Payer : CS & Sons
High Court

HC: Remands assessment for 'strict compliance' of Sec.144B(1)(xvi) procedure

  • In Favour of Assessee
  • Citation Number : TS-972-HC-2022(BOM)
  • Tax Payer : Acme Housing India Private Limited.
High Court

HC: HC: Basis of Sec.148A(d) order & allegations in SCN, different; Sets aside reassessment proceedings

  • In Favour of Assessee
  • Citation Number : TS-959-HC-2022(DEL)
  • Tax Payer : Usha Rani Girdhar
High Court

HC: Endorses substantial justice over technical considerations​; ​Condones year-long ​ITR-filing delay ​over 'genuine hardship​'

  • In Favour of Assessee
  • Citation Number : TS-967-HC-2022(BOM)
  • Tax Payer : Bhatewara Associates
Supreme Court

SC: Allows Revenue's appeal against education cess allowability as per Sec.40(a)(ii) retrospective amendment

  • In Favour of Revenue
  • Citation Number : TS-966-SC-2022
  • Tax Payer : Chambal Fertilisers & Chemicals Limited
Income tax Appellate Tribunal

ITAT: ITAT: TVS Finance's gain from land received against loan foregone, business income

  • In Favour of Revenue
  • Citation Number : TS-962-ITAT-2022(CHNY)
  • Tax Payer : TVS Finance & Services Ltd
High Court

HC: Sec.37(1) amendment disallowing CSR expenditure, prospective

  • In Favour of Assessee
  • Citation Number : TS-964-HC-2022(DEL)
  • Tax Payer : PEC Ltd
Income tax Appellate Tribunal

ITAT: Absent Tax Auditor's suggestion, PF disallowance by CPC not 'prima facie adjustment'

  • In Favour of Assessee
  • Citation Number : TS-961-ITAT-2022(Mum)
  • Tax Payer : P R Packaging Service
High Court

HC: HC: Dismisses Revenue's appeal for profit-attribution to loss incurring Nokia Finland

  • In Favour of Assessee
  • Citation Number : TS-960-HC-2022(DEL)
  • Tax Payer : Nokia Solutions And Networks OY
High Court

HC: Secured Creditor's right under SARFAESI & RDB Acts prevails over Sec.281 'voidity' declaration

  • In Favour of Assessee
  • Citation Number : TS-956-HC-2022(MAD)
  • Tax Payer : State Bank of India
Supreme Court

SC: Reassessment proceedings initiated during pendency of rectification proceedings, unsustainable

  • In Favour of Assessee
  • Citation Number : TS-942-SC-2022
  • Tax Payer : S.M. Overseas (P) Ltd
High Court

HC: Releases HSBC A/c of Taiwan Co.'s subsidiary, subject to Directors' personal undertaking

  • In Favour of Assessee
  • Citation Number : TS-955-HC-2022(GUJ)
  • Tax Payer : FCS Manufacturing (India) Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Assessee not allowed adequate opportunity to substantiate post-demonetisation deposits; Deletes addition

  • In Favour of Assessee
  • Citation Number : TS-947-ITAT-2022(RAI)
  • Tax Payer : Rahul Cold Storage
Income tax Appellate Tribunal

ITAT: Dismisses Jet Airways' appeals not verified & signed by Insolvency Resolution Professional

  • In Favour of None/NA
  • Citation Number : TS-951-ITAT-2022(Mum)
  • Tax Payer : Jet Airways (India) Limited
Income tax Appellate Tribunal

ITAT: Sec.80G recognition allowable as Trust not 'substantially religious'

  • In Favour of Assessee
  • Citation Number : TS-952-ITAT-2022(PUN)
  • Tax Payer : Santshreshtha Gajajan Maharaj Sevabhavi Sanstha