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Income Tax Judgements



This appeal by the Revenue is against the order dated 09.11.2016 passed by the Commissioner of Income-tax (Appeals)-2, Nashik for assessment year 2008-09.

Posted in Income Tax |   106 Views



This appeal preferred by the assessee emanates from the order of the Ld. Pr. Commissioner of Income Tax, Pune-3 dated 31.03.2021 for the assessment year 2014-15 as per the grounds of appeal on record.

Posted in Income Tax |   133 Views



In M/s Quest Engineers & Consultant Pvt. Ltd. v. Commissioner, Central Goods & Service Tax and Central Excise [Final Order No. 70226/2021 dated September 28, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held

Posted in Income Tax |   407 Views



The Hon’ble Karnataka High Court in P.R Commissioner of Income Taxv. M/s United Spirits Ltd. [I.T.A. No. 548/2015 c/w I.T.A No. 37/2010 decided on September 2, 2021] answered in favor of the M/s United Spirits Ltd. ("the Assessee")and held that the

Posted in Income Tax |   96 Views



Pune Tribunal disallows expense on which no TDS was deducted as the taxpayer claimed it as reimbursement of expense. The Tribunal opines that a shall be called as a reimbursement only when undiluted benefit, flowing from the incurring of expenditure

Posted in Income Tax |   109 Views



In M/s. Krishna Bhagya Jala Nigam Ltd. v. Assistant Commissioner of Income Tax, Bangalore [ITA 3064 /BANG/2018, decided on November 10, 2021], Hon'ble Income Tax Appellate Tribunal, Bangalore ("ITAT") held that guarantee commission paid in considerat

Posted in Income Tax |   116 Views



In Shri Shanthilal Movji Bhai Thakker v. The Income Tax Officer [ITA No. 2267-2270/Chny/2019 decided on November 3, 2021]Income Tax Appellate Tribunal, Chennai ("ITAT")held that rental income from sub-lease shall be considered as business income as t

Posted in Income Tax |   172 Views



This is an appeal filed by the Revenue directed against the order of the learned Commissioner of Income Tax (Appeals) – 13, Pune dated 27.01.2017 for the Assessment Year 2011-12.

Posted in Income Tax |   114 Views



This appeal by the assessee emanates from the final assessment order dated 24-10-2018 passed by the Assessing Officer (AO) u/s.143(3) r.w.s.144C(13) of the Income-tax Act, 1961 (hereinafter also called „the Act‟) in relation to the assessment year 20

Posted in Income Tax |   105 Views



Aforesaid cross appeals for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income-Tax (Appeals)-12, Mumbai [CIT(A)] dated 27/03/2019.

Posted in Income Tax |   120 Views