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

Recognition of Revenue Through Supplementary Agreements: Central Circle-2 Hyderabad v. Universal Realtors Pvt. Ltd.

Recognition of Revenue Through Supplementary Agreements: Central Circle-2 Hyderabad v. Universal Realtors Pvt. Ltd.

Date: Jan 21, 2014
Recognition of Revenue Through Supplementary Agreements: Central Circle-2 Hyderabad v. Universal Realtors Pvt. Ltd. Introduction In the case of Central Circle-2 Hyderabad v. M/S. Universal Realtors...
No Disallowance Under Section 14A Without Expenditure for Exempt Income: Garware Wall Ropes Ltd. v. CIT

No Disallowance Under Section 14A Without Expenditure for Exempt Income: Garware Wall Ropes Ltd. v. CIT

Date: Jan 16, 2014
No Disallowance Under Section 14A Without Expenditure for Exempt Income: Garware Wall Ropes Ltd. v. CIT 1. Introduction The case of Garware Wall Ropes Ltd. v. Additional Commissioner of Income-tax...
Taxability of Interest on Excess Compensation under Section 28 of the Land Acquisition Act, 1894: Manjet Singh (HUF) v. Union of India

Taxability of Interest on Excess Compensation under Section 28 of the Land Acquisition Act, 1894: Manjet Singh (HUF) v. Union of India

Date: Jan 15, 2014
Taxability of Interest on Excess Compensation under Section 28 of the Land Acquisition Act, 1894: Manjet Singh (HUF) v. Union of India Introduction The case of Manjet Singh (HUF) Karta Manjeet Singh...
Clarification on the Applicability of Section 194C and 40(a)(ia) for Job Work Payments: Insights from Antony D. Mundackal v. CIT

Clarification on the Applicability of Section 194C and 40(a)(ia) for Job Work Payments: Insights from Antony D. Mundackal v. CIT

Date: Nov 30, 2013
Clarification on the Applicability of Section 194C and 40(a)(ia) for Job Work Payments: Insights from Antony D. Mundackal v. CIT Introduction The case of Antony D. Mundackal v. Commissioner of Income...
Tax Deduction at Source on Technical Services by Non-Resident Agents: Ito v. Device Driven (India) Pvt. Ltd.

Tax Deduction at Source on Technical Services by Non-Resident Agents: Ito v. Device Driven (India) Pvt. Ltd.

Date: Nov 30, 2013
Tax Deduction at Source on Technical Services by Non-Resident Agents: Ito v. Device Driven (India) Pvt. Ltd. Introduction The case of Ito v. Device Driven (India) Pvt. Ltd. adjudicated by the Income...
Limitation of Undisclosed Income Computation to Search-Found Material: Analysis of M/s V.K. Fiscal Services Pvt. Ltd. v. DCIT

Limitation of Undisclosed Income Computation to Search-Found Material: Analysis of M/s V.K. Fiscal Services Pvt. Ltd. v. DCIT

Date: Nov 28, 2013
Limitation of Undisclosed Income Computation to Search-Found Material: Analysis of M/s V.K. Fiscal Services Pvt. Ltd. v. DCIT Introduction The case of M/s V.K. Fiscal Services Pvt. Ltd., New Delhi v....
D.H. Securities v. Deputy Commissioner of Income-tax: Reaffirming Section 14A Applicability on Stock-in-Trade Dividend Income

D.H. Securities v. Deputy Commissioner of Income-tax: Reaffirming Section 14A Applicability on Stock-in-Trade Dividend Income

Date: Nov 28, 2013
D.H. Securities v. Deputy Commissioner of Income-tax: Reaffirming Section 14A Applicability on Stock-in-Trade Dividend Income Introduction The case of D.H. Securities (P.) Ltd. v. Deputy Commissioner...
Flexible Criteria for Transfer Pricing Comparables and Non-Binding Nature of Prior Tribunal Decisions Established in Willis Processing Services India Pvt. Ltd. v. DCIT RG 2(3)

Flexible Criteria for Transfer Pricing Comparables and Non-Binding Nature of Prior Tribunal Decisions Established in Willis Processing Services India Pvt. Ltd. v. DCIT RG 2(3)

Date: Nov 14, 2013
Flexible Criteria for Transfer Pricing Comparables and Non-Binding Nature of Prior Tribunal Decisions Established in Willis Processing Services India Pvt. Ltd. v. DCIT RG 2(3) Introduction The case...
Clarifying the Applicability of Section 271(1)(c) Penalty in Light of Section 115JA Provisions

Clarifying the Applicability of Section 271(1)(c) Penalty in Light of Section 115JA Provisions

Date: Nov 9, 2013
Clarifying the Applicability of Section 271(1)(c) Penalty in Light of Section 115JA Provisions Introduction The case of V. M. Salgaocar & Brothers P. Ltd., Goa v. Asstt. Comm. Of Income Tax Circle 2,...
Limits on Extrapolative Evidence for Cancellation of Charitable Registration: Prathima Educational Society v. ITA

Limits on Extrapolative Evidence for Cancellation of Charitable Registration: Prathima Educational Society v. ITA

Date: Nov 9, 2013
Limits on Extrapolative Evidence for Cancellation of Charitable Registration Introduction The case of Assistant Commissioner of Income-tax v. B. Srinivasa Rao heard by the Income Tax Appellate...
Taxation of NPA Interest Income for RBI-Licensed Co-operative Banks

Taxation of NPA Interest Income for RBI-Licensed Co-operative Banks

Date: Nov 1, 2013
Taxation of NPA Interest Income for RBI-Licensed Co-operative Banks Introduction The case of Assistant Commissioner of Income-tax, Circle-3, Nanded v. Omerga Janta Sahakari Bank Ltd. adjudicated by...
Separate Housing Projects Qualify for Section 80-IB(10) Tax Deduction: Siddhivinayak Kohinoor Venture v. Additional Commissioner of Income-Tax

Separate Housing Projects Qualify for Section 80-IB(10) Tax Deduction: Siddhivinayak Kohinoor Venture v. Additional Commissioner of Income-Tax

Date: Nov 1, 2013
Separate Housing Projects Qualify for Section 80-IB(10) Tax Deduction: Siddhivinayak Kohinoor Venture v. Additional Commissioner of Income-Tax Introduction The case of Siddhivinayak Kohinoor Venture...
Mandatory Provision for Bad and Doubtful Debts under Section 36(1)(viia): Insights from Mahalaxmi Co-Op. Bank Ltd. v. Ito

Mandatory Provision for Bad and Doubtful Debts under Section 36(1)(viia): Insights from Mahalaxmi Co-Op. Bank Ltd. v. Ito

Date: Oct 30, 2013
Mandatory Provision for Bad and Doubtful Debts under Section 36(1)(viia): Insights from Mahalaxmi Co-Op. Bank Ltd. v. Ito 1. Introduction The case of Mahalaxmi Co-Op. Bank Ltd. v. Ito adjudicated by...
Proper Service of Notice Required for Valid Reassessment Under Section 148: Usha Stud & Agricultural Farms Pvt. Ltd. v. D.C.I.T.

Proper Service of Notice Required for Valid Reassessment Under Section 148: Usha Stud & Agricultural Farms Pvt. Ltd. v. D.C.I.T.

Date: Oct 26, 2013
Proper Service of Notice Required for Valid Reassessment Under Section 148: Usha Stud & Agricultural Farms Pvt. Ltd. v. D.C.I.T. Introduction In the landmark case of Usha Stud & Agricultural Farms...
Reevaluation of Comparable Selection in Transfer Pricing: Continuum India Pvt. Ltd. v. CIT(A)

Reevaluation of Comparable Selection in Transfer Pricing: Continuum India Pvt. Ltd. v. CIT(A)

Date: Oct 25, 2013
Reevaluation of Comparable Selection in Transfer Pricing: M/S. B.A Continuum India Pvt. Ltd. v. CIT(A) Introduction The case of M/S. B.A Continuum India Pvt. Ltd., Hyderabad v. The Assistant...
Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT

Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT

Date: Oct 12, 2013
Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT Introduction The case of Kanu Kitchen Kulture Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated...
Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A

Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A

Date: Oct 10, 2013
Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A Introduction The case of M/S. Virtusa (India) Pvt. Ltd. Hyderabad v. The Deputy Commissioner Of...
Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad

Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad

Date: Sep 14, 2013
Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad Introduction The case of Infotech...
Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A)

Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A)

Date: Sep 7, 2013
Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A) Introduction The case of Bharti Auto...
Comprehensive Commentary: Defining Capital Assets and Agricultural Land Exemption in Income Tax - Kapil Chit Funds Pvt. Ltd. v. Ito

Comprehensive Commentary: Defining Capital Assets and Agricultural Land Exemption in Income Tax - Kapil Chit Funds Pvt. Ltd. v. Ito

Date: Sep 6, 2013
Defining Capital Assets and Agricultural Land Exemption in Income Tax Introduction The case of Kapil Chit Funds Pvt. Ltd. v. Ito, adjudicated by the Income Tax Appellate Tribunal on September 5,...
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