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

Enhanced Clarity Requirements for Penalty Notices under Section 271(1)(c) of the Income Tax Act: Insights from Satendra Kumar Jalan (HUF) v. ACIT

Enhanced Clarity Requirements for Penalty Notices under Section 271(1)(c) of the Income Tax Act: Insights from Satendra Kumar Jalan (HUF) v. ACIT

Date: Jul 16, 2020
Enhanced Clarity Requirements for Penalty Notices under Section 271(1)(c) of the Income Tax Act: Insights from Satendra Kumar Jalan (HUF) v. ACIT Introduction The case of Satendra Kumar Jalan (HUF)...
Strict Compliance and Accurate Interpretation Essential for Deductions under Section 80IB(10): Insights from Harshvardhan Constructions v. ITO

Strict Compliance and Accurate Interpretation Essential for Deductions under Section 80IB(10): Insights from Harshvardhan Constructions v. ITO

Date: Jul 10, 2020
Strict Compliance and Accurate Interpretation Essential for Deductions under Section 80IB(10): Insights from Harshvardhan Constructions v. ITO Introduction The case of Harshvardhan Constructions v....
NPCI v DCIT (E) 2020: Affirming Charitable Status of Payment System Operators under Sections 11 & 12

NPCI v DCIT (E) 2020: Affirming Charitable Status of Payment System Operators under Sections 11 & 12

Date: Jul 7, 2020
NPCI v DCIT (E) 2020: Affirming Charitable Status of Payment System Operators under Sections 11 & 12 Introduction The case of NATIONAL PAYMENTS CORPORATION OF INDIA (NPCI) v. DCIT (E) 2(1), Mumbai,...
Bar Council of Delhi Secures Section 12AA and 80G Exemptions: A Landmark Judgment

Bar Council of Delhi Secures Section 12AA and 80G Exemptions: A Landmark Judgment

Date: Jul 3, 2020
Bar Council of Delhi Secures Section 12AA and 80G Exemptions: A Landmark Judgment Introduction The case Bar Council of Delhi v. Commissioner of Income Tax (Exemption), New Delhi adjudicated by the...
DCF Valuation Method Upholding in Section 56(2)(viib) Taxation: Flutura Business Solutions Pvt Ltd vs Income Tax Officer

DCF Valuation Method Upholding in Section 56(2)(viib) Taxation: Flutura Business Solutions Pvt Ltd vs Income Tax Officer

Date: Jul 1, 2020
DCF Valuation Method Upholding in Section 56(2)(viib) Taxation: Flutura Business Solutions Pvt Ltd vs Income Tax Officer Introduction The case of M/s Flutura Business Solutions Private Limited,...
Non-Applicability of Penal Provisions on Estimated Additions under Section 271(1)(c) of the Income Tax Act: Insights from Shri Anil Abhubhai Odedara v. ITO, Ward-3(1), Jamnagar

Non-Applicability of Penal Provisions on Estimated Additions under Section 271(1)(c) of the Income Tax Act: Insights from Shri Anil Abhubhai Odedara v. ITO, Ward-3(1), Jamnagar

Date: Jun 30, 2020
Non-Applicability of Penal Provisions on Estimated Additions under Section 271(1)(c) of the Income Tax Act: Insights from Shri Anil Abhubhai Odedara v. ITO, Ward-3(1), Jamnagar 1. Introduction The...
Strict Procedural Compliance in Transitioning from Limited to Complete Scrutiny: Insights from Shri Prabir Das v. Income Tax Officer

Strict Procedural Compliance in Transitioning from Limited to Complete Scrutiny: Insights from Shri Prabir Das v. Income Tax Officer

Date: Jun 27, 2020
Strict Procedural Compliance in Transitioning from Limited to Complete Scrutiny: Insights from Shri Prabir Das v. Income Tax Officer Introduction The case of Shri Prabir Das, Karimganj v. Income Tax...
MakeMyTrip India Pvt. Ltd. v. DCIT: A Landmark Judgment on Transfer Pricing and AMP Expenses in the E-Commerce Sector

MakeMyTrip India Pvt. Ltd. v. DCIT: A Landmark Judgment on Transfer Pricing and AMP Expenses in the E-Commerce Sector

Date: Jun 23, 2020
MakeMyTrip India Pvt. Ltd. v. DCIT: A Landmark Judgment on Transfer Pricing and AMP Expenses in the E-Commerce Sector Introduction The case of MakeMyTrip (India) Pvt. Ltd. vs. DCIT, New Delhi is a...
Transfer Validity and Expense Deductibility in Capital Gains: The ACIT, Kota v. MK Ijyaraj Singh Ji Precedent

Transfer Validity and Expense Deductibility in Capital Gains: The ACIT, Kota v. MK Ijyaraj Singh Ji Precedent

Date: Jun 19, 2020
Transfer Validity and Expense Deductibility in Capital Gains: The ACIT, Kota v. MK Ijyaraj Singh Ji Precedent Introduction The case of Assistant Commissioner of Income Tax, Circle-2, Kota v. MK...
Clarity in Penalty Notices under Section 271B: ITAT Guwahati's Landmark Judgment

Clarity in Penalty Notices under Section 271B: ITAT Guwahati's Landmark Judgment

Date: Jun 18, 2020
Clarity in Penalty Notices under Section 271B: ITAT Guwahati's Landmark Judgment Introduction The case of North Eastern Constructions, Dibrugarh v. Income Tax Officer, Ward-1(2), Dibrugarh delivered...
Adherence to DRP Directions and Validity of Ad Hoc Disallowances in Income Tax Assessments: Insights from PWCPL v. ACIT, ITAT Kolkata

Adherence to DRP Directions and Validity of Ad Hoc Disallowances in Income Tax Assessments: Insights from PWCPL v. ACIT, ITAT Kolkata

Date: Jun 18, 2020
Adherence to DRP Directions and Validity of Ad Hoc Disallowances in Income Tax Assessments: Insights from PWCPL v. ACIT, ITAT Kolkata Introduction The case of M/s. Pricewaterhouse Coopers Private...
Clarification on Section 36(1)(viii) Deductions and Section 43B Implications in Housing Finance: Insights from DCIT Corporate Circle 5(1), Chennai v. Repco Home Finance

Clarification on Section 36(1)(viii) Deductions and Section 43B Implications in Housing Finance: Insights from DCIT Corporate Circle 5(1), Chennai v. Repco Home Finance

Date: Jun 18, 2020
Clarification on Section 36(1)(viii) Deductions and Section 43B Implications in Housing Finance: Insights from DCIT Corporate Circle 5(1), Chennai v. Repco Home Finance Introduction The case of DCIT...
Shagun Jewellers vs. ACIT: Clarifying Burden of Proof under Section 68 of the Income Tax Act

Shagun Jewellers vs. ACIT: Clarifying Burden of Proof under Section 68 of the Income Tax Act

Date: Jun 17, 2020
Shagun Jewellers vs. ACIT: Clarifying Burden of Proof under Section 68 of the Income Tax Act Introduction The case of Shagun Jewellers Pvt. Ltd., New Delhi v. Assistant Commissioner of Income Tax...
Sufficiency of Enquiry by Assessing Officer under Section 263 Affirmed

Sufficiency of Enquiry by Assessing Officer under Section 263 Affirmed

Date: Jun 16, 2020
Sufficiency of Enquiry by Assessing Officer under Section 263 Affirmed Introduction The case of Shailesh Kumar Gandhi vs. Principal Commissioner of Income Tax (Pr. CIT), Cuttack adjudicated by the...
Strict Compliance with CBDT Instructions in Converting Limited Scrutiny to Complete Scrutiny: Insights from Dev Milk Foods Pvt Ltd. v. ACIT

Strict Compliance with CBDT Instructions in Converting Limited Scrutiny to Complete Scrutiny: Insights from Dev Milk Foods Pvt Ltd. v. ACIT

Date: Jun 13, 2020
Strict Compliance with CBDT Instructions in Converting Limited Scrutiny to Complete Scrutiny: Insights from Dev Milk Foods Pvt Limited v. ACIT 1. Introduction The case of Dev Milk Foods Pvt Limited,...
Impact of Omission of Section 92BA(i) on Revisional Jurisdiction under Section 263 of the Income Tax Act: Insights from Raipur Steel Casting India Pvt. Ltd. vs Pr.CIT-5, Kolkata

Impact of Omission of Section 92BA(i) on Revisional Jurisdiction under Section 263 of the Income Tax Act: Insights from Raipur Steel Casting India Pvt. Ltd. vs Pr.CIT-5, Kolkata

Date: Jun 11, 2020
Impact of Omission of Section 92BA(i) on Revisional Jurisdiction under Section 263 of the Income Tax Act: Insights from Raipur Steel Casting India Pvt. Ltd. vs Pr.CIT-5, Kolkata Introduction The case...
Clarifying the Application of Section 115BBE: Insights from Assistant Commissioner Of Income Tax, Alwar v. Sudesh Kumar Gupta

Clarifying the Application of Section 115BBE: Insights from Assistant Commissioner Of Income Tax, Alwar v. Sudesh Kumar Gupta

Date: Jun 10, 2020
Clarifying the Application of Section 115BBE: Insights from Assistant Commissioner Of Income Tax, Alwar v. Sudesh Kumar Gupta Introduction The case of Assistant Commissioner Of Income Tax, Alwar 1...
Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer

Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer

Date: Jun 6, 2020
Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer Introduction The case of The Income Tax Officer, Ward-3, Srikakulam v. Sri Vasavi Polymers...
Authority to Grant Extension for Special Audits Under Section 142(2A) – ACIT v. M/s Soul Space Projects Ltd.

Authority to Grant Extension for Special Audits Under Section 142(2A) – ACIT v. M/s Soul Space Projects Ltd.

Date: Jun 4, 2020
Authority to Grant Extension for Special Audits Under Section 142(2A) Introduction The case of Assistant Commissioner of Income Tax (Appeals), New Delhi vs. M/s Soul Space Projects Ltd., Delhi...
Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT

Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT

Date: Jun 2, 2020
Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT 1. Introduction The case of Addlife...
Previous   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