Log In
  • India
  • UK & Ireland
CaseMine Logo
Please enter at least 3 characters.
Parallel Search is an AI-driven legal research functionality that uses natural language understanding to find conceptually relevant case law, even without exact keyword matches.
Hi, I'm AMICUS. Your GPT powered virtual legal assistant. Let's chat.
  • Parallel Search NEW
  • CaseIQ
  • AMICUS (Powered by GPT)
  • Federal
    U.S. Supreme Court
    Federal Circuit
    1st Circuit
    2d Circuit
    3d Circuit
    4th Circuit
    5th Circuit
    6th Circuit
    7th Circuit
    8th Circuit
    9th Circuit
    10th Circuit
    11th Circuit
    Court of Appeals for the D.C. Circuit
    Board of Immigration Appeals
    Special Courts
    Bankruptcy
  • State
    Alabama
    Alaska
    Arkansas
    Arizona
    California
    Colorado
    Connecticut
    Delaware
    District Of Columbia
    Florida
    Georgia
    Guam
    Hawaii
    Iowa
    Idaho
    Illinois
    Indiana
    Kansas
    Kentucky
    Louisiana
    Massachusetts
    Maryland
    Maine
    Michigan
    Minnesota
    Missouri
    Mississippi
    Montana
    Nebraska
    North Carolina
    North Dakota
    New Hampshire
    New Jersey
    Northern Mariana Islands
    New Mexico
    Nevada
    New York
    Ohio
    Oklahoma
    Oregon
    Pennsylvania
    Puerto Rico
    Rhode Island
    South Carolina
    South Dakota
    Tennessee
    Texas
    Utah
    Virginia
    Vermont
    Washington
    Wisconsin
    West Virginia
    Wyoming
Log In Sign Up US Judgments
  • India
  • UK & Ireland

Alert

How is this helpful for me?

  • Creating your profile on CaseMine allows you to build your network with fellow lawyers and prospective clients. Once you create your profile, you will be able to:
    1. Claim the judgments where you have appeared by linking them directly to your profile and maintain a record of your body of work.
    2. Interact directly with CaseMine users looking for advocates in your area of specialization.
  • Creating a unique profile web page containing interviews, posts, articles, as well as the cases you have appeared in, greatly enhances your digital presence on search engines such Google and Bing, resulting in increased client interest.
  • The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar matters.

  Know more  

Create your profile now
  • Commentaries
  • Judgments
  • Acts

Income Tax Appellate Tribunal Case Commentaries

Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision

Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision

Date: Aug 28, 2024
Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision 1. Introduction The case of Shri Karshni Metals Pvt Ltd, New Delhi v. ITO Ward-23(3), New...
Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO

Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO

Date: Aug 13, 2024
Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO Introduction In the case of Ashok Raghunathrao Kulkarni v. Income Tax Officer, Circle 1, Aurangabad, the Income Tax...
ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263

ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263

Date: May 8, 2024
ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263 Introduction The case of ITO, Ward-6(1), Kolkata v. M/s Daniel Commodities Pvt....
Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1)

Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1)

Date: Mar 20, 2024
Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1) Introduction The case of Nikon India Private...
ITAT Rules in Favor of Assessee in Challenging Bogus Capital Gains Additions under Section 68

ITAT Rules in Favor of Assessee in Challenging Bogus Capital Gains Additions under Section 68

Date: Feb 21, 2024
Rejection of Section 68 Additions in Absence of Specific Evidence – ITAT Mumbai in Dangi vs ITO Introduction The case of Chirag Tejprakash Dangi vs. Income Tax Officer, Ward 26(1)(5), Mumbai presents...
Comprehensive Legal Commentary: Noordeen Ahmed Amina vs. ITO – Reassessment of Penalty under Section 269SS

Comprehensive Legal Commentary: Noordeen Ahmed Amina vs. ITO – Reassessment of Penalty under Section 269SS

Date: Jul 27, 2023
Reassessment of Penalty under Section 269SS: Noordeen Ahmed Amina vs. ITO Introduction The case of Noordeen Ahmed Amina vs. ITO, NFAC New Delhi adjudicated by the Income Tax Appellate Tribunal (ITA)...
ITAT Judgment Clarifies Applicability of Section 69/69A and Section 115BBE in Surrendered Business Income

ITAT Judgment Clarifies Applicability of Section 69/69A and Section 115BBE in Surrendered Business Income

Date: Jul 25, 2023
ITAT Judgment Clarifies Applicability of Section 69/69A and Section 115BBE in Surrendered Business Income Introduction The case of Shri Parmod Singla, Patiala v. The ACIT, Circle, Patiala adjudicated...
Acceptance of Late Form 10B Filing for Section 11 Exemption: ITAT Ahmedabad's Landmark Judgment in Shree Charitable Trust v. ITO

Acceptance of Late Form 10B Filing for Section 11 Exemption: ITAT Ahmedabad's Landmark Judgment in Shree Charitable Trust v. ITO

Date: Jul 6, 2023
Acceptance of Late Form 10B Filing for Section 11 Exemption: ITAT Ahmedabad's Landmark Judgment in Shree Charitable Trust v. ITO Introduction The case of Shree Charitable Trust, Vadodara v. The ITO...
Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty

Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty

Date: Jun 24, 2023
Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty Introduction The judgment in Kishor Digambar Patil vs Income Tax Officer, Ward-2(1), Nashik delivered by the Income...
Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT

Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT

Date: Jun 22, 2023
Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT Introduction The case of M/s. Shivam Finance, Basirhat v. ACIT, CIR-49(1), Kolkata adjudicated by...
Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment

Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment

Date: Jun 21, 2023
Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment Introduction The case of The Jhingran Coop Multipurpose Service Society Ltd. v. Income Tax Officer (TDS),...
Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT

Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT

Date: Jun 21, 2023
Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT 1. Introduction The case of Kalpesh Synthetics Pvt Ltd, Mumbai v. DCIT, CPC, Bangalore...
Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd.

Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd.

Date: Jun 17, 2023
Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd. Introduction In the case of DCIT-Circle-1(1)(1), Vadodara v....
Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment

Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment

Date: Jun 17, 2023
Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment Introduction The case of Hiraben Babubhai Patel Legal Heir of Babubhai Shankarbhai Patel vs. Principal Commissioner of...
Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue

Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue

Date: Jun 17, 2023
Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue Introduction The case of Sri. Gireeshshastri Shankarshastri Jeere, Gajendragad versus...
No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT

No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT

Date: Jun 14, 2023
No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT Introduction The case of Nuovo Pignone International SRL v. DCIT addresses the crucial issue of...
Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur

Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur

Date: Jun 3, 2023
Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur Introduction The case of India...
ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals

ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals

Date: Jun 1, 2023
ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals Introduction The case of Abhishek Doshi v. Commissioner of Income Tax (Appeals), Mumbai examined pivotal...
Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT

Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT

Date: May 31, 2023
Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT Introduction In the case of Pratap Singh Yadav vs. DCIT, Central Circle-7 Delhi, Delhi,...
ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings

ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings

Date: May 26, 2023
ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings Introduction The case of M/s Chandigarh Distillers & Bottlers Pvt. Ltd., Mohali v. Pr. CIT (Central),...
Next
CaseMine Logo

Know us better!

  • Request a Demo
  • Watch Casemine overview Videos

Company

  • About Us
  • Privacy Policy
  • Terms
  • Careers
  • Columns
  • Contact Us

Help

  • Pricing
  • Help & Support
  • Features
  • Workflow
  • CaseMine API
  • CaseMine's Bespoke AI Solutions
  • Judge Signup
  • Student Signup

CaseMine Tools

  • CaseIQ
  • Judgment Search
  • Parallel Search
  • AttorneyIQ
  • Browse Cases

© 2023 Gauge Data Solutions Pvt. Ltd.

Summary

Alert