Judgements and Orders, Supreme Court and High courts of India

The AAR, Gujarat in the matter of M/S I-Tech Plast India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/10/2021 decided on January 20, 2021] held that, Input Tax Credit ('ITC') in relation to Central Goods and Services Tax ('CGST') and State Goods and Serv

The Hon'ble ITAT, Ahmedabad in Swatiben Anilbhai Shah v. DCIT [Income Tax Appeal Nos. 1513, 1514 and 1515/Ahd/2019 decided on January 29, 2021] held that where assessee purchased shares and recorded them in investment portfolio and it was justified t

This appeal by Revenue is directed against the order of learned Commissioner of Income Tax (Appeals)-1, hereinafter referred as “ld. CIT(A)” Surat dated 27.02.2017 for the assessment year (AY) 2012-13. The Revenue has raised the following grounds of

This appeal by the Revenue is directed against the order passed by the ld. CIT(A) on 23-01-2017 deleting penalty of Rs.1,48,40,838/- imposed by the Assessing Officer (AO) by invoking Explanation 7 to section 271 (1)(c) of the Income-tax Act, 1961 (he

This appeal preferred by the assessee emanates from the directions of the Ld. Dispute Resolution Panel (DRP) dated 27.11.2020 passed u/s.144C(5) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟) for the assessment year 2016-17 as per

By way of this stay application, the assessee seeks grant of extension of stay for the outstanding demand of 31,35,68,000, pertaining to the assessment year 2014–15.

Both these appeals are filed by the assessee directed against the Common order of the Learned Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter the “CIT(A)”], passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), dated 06.06

 This is an appeal preferred by the assessee against the order of Ld. CIT(A)-11,Kolkata dated 26.07.2019 for Assessment year 2013-14.

This is an appeal filed by the Revenue directed against the order of the Learned Commissioner of Income Tax (Appeals)-20, Kolkata [hereinafter the “CIT(A)”], passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), dated 11.04.2019 for the

 This is an appeal filed by the Assessee against the order of Ld. PCIT-4, Kolkata dated 11.11.2019 u/s 263 of Income Tax Act, 1961 ( hereinafter referred to as the Act) for Assessment year 2009-10.