Income Tax Appellate Tribunal Case Commentaries

Strict Compliance for PF/ESI Deposits Reinforced: Savleen Kaur v. ITO Judgment Analysis

Date: Jan 10, 2023

Strict Compliance for PF/ESI Deposits Reinforced: Savleen Kaur v. ITO Judgment Analysis Introduction In the landmark case of Savleen Kaur v. ITO, adjudicated by the Income Tax Appellate Tribunal...

B4S Solutions Pvt Ltd v. ACIT: Reinforcing Strict Compliance for Deductible Contributions

Date: Jan 10, 2023

B4S Solutions Pvt Ltd v. ACIT: Reinforcing Strict Compliance for Deductible Contributions Introduction The case of B4S Solutions Pvt Ltd v. ACIT adjudicated by the Income Tax Appellate Tribunal...

Duty to Update Address for Tax Notices: ITAT’s Landmark Decision in Simple Singh v. ITO Ward-1(2)(5), Meerut

Date: Jan 6, 2023

Duty to Update Address for Tax Notices: ITAT’s Landmark Decision in Simple Singh v. ITO Ward-1(2)(5), Meerut Introduction The case of Simple Singh, Kartar Singh & Co. vs. ITO Ward-1(2)(5), Meerut...

Deletion of Additions Under Section 68: ITO, Ward-6(1), Kolkata v. Naina Distributors Pvt. Ltd.

Date: Jan 5, 2023

Deletion of Additions Under Section 68: ITO, Ward-6(1), Kolkata v. Naina Distributors Pvt. Ltd. Introduction The case of ITO, Ward-6(1), Kolkata v. Naina Distributors Pvt. Ltd. adjudicated by the...

Taxation of Conditional Sweat Equity: ACIT v. Harish Bhandari

Date: Jan 4, 2023

Taxation of Conditional Sweat Equity: ACIT v. Harish Bhandari 1. Introduction The case of ACIT, New Delhi v. Shri Harish Bhandari pertains to the taxation of sweat equity shares under the Income Tax...

Strict Compliance with Section 80AC: Implications for Cooperative Societies under Income Tax

Date: Jan 4, 2023

Strict Compliance with Section 80AC: Implications for Cooperative Societies under Income Tax Introduction The case of M/s. Syndicate Bank Staff Co-Op. Society Ltd., Bengaluru v. DCIT, CPC, Bengaluru...

Discharge of Burden under Section 68: ITAT Upholds CIT(A) in ITO v. M/s Mainak Suppliers Pvt. Ltd.

Date: Dec 29, 2022

Discharge of Burden under Section 68: ITAT Upholds CIT(A) in ITO v. M/s Mainak Suppliers Pvt. Ltd. Introduction The case of Income Tax Officer, Ward-9(1), Kolkata versus M/s Mainak Suppliers Pvt....

Invalid Assessment Due to Non-Jurisdictional Notice: In-Depth Commentary on Shri Chowaram Dhiwar v. ITO-1(2), Raipur

Date: Dec 29, 2022

Invalid Assessment Due to Non-Jurisdictional Notice: In-Depth Commentary on Shri Chowaram Dhiwar v. ITO-1(2), Raipur Introduction The case of Shri Chowaram Dhiwar vs. Income Tax Officer-1(2), Raipur...

Sar-La Education Trust v. ITO: Landmark Ruling on Section 11 Exemptions

Date: Dec 23, 2022

Sar-La Education Trust v. ITO: Landmark Ruling on Section 11 Exemptions Introduction The case of Sar-La Education Trust, New Delhi v. Income Tax Officer (Exemption), New Delhi is a significant...

Correct Allocation of Refunds and Interest under Section 244A: Insights from Karsanbhai Kacharabhai Patel HUF v. ITO

Date: Dec 22, 2022

Correct Allocation of Refunds and Interest under Section 244A: Insights from Karsanbhai Kacharabhai Patel HUF v. ITO Introduction The case of Karsanbhai Kacharabhai Patel HUF, Ahmedabad v. The Income...

Requirement to Prove Cessation of Liability for Additions under Section 41(1): Analysis of ACIT Circle-2(2) v. Ansal Landmark

Date: Dec 16, 2022

Requirement to Prove Cessation of Liability for Additions under Section 41(1): Analysis of ACIT Circle-2(2) v. Ansal Landmark Introduction The case of ACIT Circle-2(2), New Delhi v. Ansal Landmark...

Double Taxation in Income Declaration: Insights from Asstt. Commissioner of Income-tax v. Shri Chandra Surana

Date: Dec 16, 2022

Double Taxation in Income Declaration: Insights from Asstt. Commissioner of Income-tax v. Shri Chandra Surana Introduction The case of Asstt. Commissioner of Income-tax, Central Circle-2, Jaipur v....

Clarification on Applicability of Section 56(2)(viia) in Share Buyback Transactions: DCIT vs. TPS Infrastructure Ltd.

Date: Dec 15, 2022

Clarification on Applicability of Section 56(2)(viia) in Share Buyback Transactions: DCIT vs. TPS Infrastructure Ltd. Introduction The case of DCIT, Circle-25(2), New Delhi v. TPS Infrastructure...

Strict Adherence to Grounds Specification in Section 271(1)(c) Penalty Proceedings Established in Virender Kumar Khosla v. ACIT

Date: Dec 14, 2022

Strict Adherence to Grounds Specification in Section 271(1)(c) Penalty Proceedings Established in Virender Kumar Khosla v. ACIT Introduction The case of Virender Kumar Khosla v. ACIT, Circle-53(1),...

Clarification of Jurisdiction: MESERS DURGA MANIKANTA TRADERS vs. INCOME TAX OFFICER, Bhilai

Date: Dec 13, 2022

Clarification of Jurisdiction: MESERS DURGA MANIKANTA TRADERS vs. INCOME TAX OFFICER, Bhilai Introduction The case of MESERS DURGA MANIKANTA TRADERS, Durg versus Income Tax Officer, Ward 1(1), Bhilai...

Invalidity of Income Tax Orders Due to Non-Compliance with DIN Requirements: Analysis of Shri H.K. Suresh v. Principal Commissioner of Income Tax

Date: Dec 7, 2022

Invalidity of Income Tax Orders Due to Non-Compliance with DIN Requirements: Analysis of Shri H.K. Suresh v. Principal Commissioner of Income Tax Introduction The case of Shri H.K. Suresh v. The...

Restricting Revisional Jurisdiction in Limited Scrutiny Assessments: Subbunadar Chandra Sekar v. ITO

Date: Dec 7, 2022

Restricting Revisional Jurisdiction in Limited Scrutiny Assessments: Subbunadar Chandra Sekar v. ITO Introduction The case of Subbunadar Chandra Sekar vs. ITO (ITA No.612/Chny/2021) adjudicated by...

Ensuring Specificity in Penalty Notices under Section 271(1)(c): Insights from Maneesh Kansal vs. ITO Ward-1(4), Ghaziabad

Date: Dec 3, 2022

Ensuring Specificity in Penalty Notices under Section 271(1)(c): Insights from Maneesh Kansal vs. ITO Ward-1(4), Ghaziabad Introduction The judgment in Maneesh Kansal vs. ITO Ward-1(4), Ghaziabad,...

Tribunal Establishes Eligibility for Foreign Tax Credit Despite Delayed Filing of Form 67

Date: Dec 2, 2022

Tribunal Establishes Eligibility for Foreign Tax Credit Despite Delayed Filing of Form 67 Introduction In the case of Nirmala Murli Relwani, Mumbai v. The Commissioner of Income Tax (Appeal), Mumbai,...

ITAT Lucknow Upholds Non-Retroactivity of Section 234E: Landmark Decision on Late Fees in TDS Returns

Date: Dec 1, 2022

ITAT Lucknow Upholds Non-Retroactivity of Section 234E: Landmark Decision on Late Fees in TDS Returns Introduction The case of Executive Engineer, Tubewell Division Barabanki v. Income Tax Officer...

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