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408 ITR

Income Tax Case Laws, Section 80P

Allahabad H.C : Entitlement of the assessee for deduction 80P of the Act is not relevant for charging addition Tax u/s 143(1A)

Avijit Das / July 23, 2018

High Court Of Allahabad Fatehpur Kshetriya Gramin Bank vs. Additional Commissioner Income Tax Section : 80P, 143(1)(a) Asst. Year : […]

Income Tax Case Laws, Section 263

Delhi H.C : Did the Income Tax Appellate Tribunal (“ITAT”) erred in holding that invocation of Section 263 of the Income Tax Act, 1961 in the assessee’s case, for two years (AY 201112 and 2012-13) was not warranted?

Avijit Das / July 20, 2018

High Court Of Delhi Pr.CIT & Anr. vs. Braham Dev Gupta & Anr. Asst. Year 2011-12 & 2012-13 Section 263

Sec. 12AA, Income Tax Case Laws, Section 12

Karnataka H.C : The provisions relating to the cancellation of registration as contended in 12AA(3)

Avijit Das / July 19, 2018

High Court Of Karnataka CIT vs. Maria Social Service Society Section 12AA(3) Asst. Year 2011-2012 Dr. Vineet Kothari & S.

Income Tax Case Laws, Section 11, Section 4

Karnataka H.C : the charitable activities were also conducted outside India even when the assessee has applied its income for charitable activities outside India and not within which is an essential condition as set out in section 11 of the Act and the assessee has not been granted such exemption by CBDT vide a special order

Avijit Das / July 17, 2018

High Court Of Karnataka CIT vs. Ohio University Christ College Section : 11, 4, 4(3)(i) Vineet Kothari & S Sujatha,

Income Tax Case Laws, Sec. 139AA, Section 139

Bombay H.C : The petitioners that they are not in possession of Aadhar cards and/or Adhar enrollment numbers, resulting in not being able to file their Returns of Income for he assessment years 2018-19

Avijit Das / June 29, 2018

High Court Of Bombay Hussain Indorewala And Ors. vs. Union Of India And Ors. Referred to Section : 139AA; Rule

Income Tax Rule, Rule 9B

Kerala H.C : The Hon’ble Tribunal was right in law and on facts in upholding the order of the lower authorities, by finding that Rule 9B(4) would not entitl the appellant to claim deduction in respect of expenditure of acquisition of distribution rights of feature film during the previous year relevant to the assessment year 2005-06

Avijit Das / June 26, 2018

High Court Of Kerala Malayala Manorama Co. Ltd. vs. Assistant Commissioner Of Income Tax Section Rule 9B of Income Tax

Income Tax Case Laws, Sec. 260A, Section 37

Karnataka H.C : whether the working has been robust based on historical data, whether there is minimal reversals whether the estimates are reduced as one approaches the end of the warranty period and whether any detail assessment of the warranty provisions had been done?

Avijit Das / June 25, 2018

High Court Of Karnataka Pr.CIT (CIT-A) And Anr. vs. Acer India Pvt. Ltd. Section 260A, 37 Vineet Kothari & S.

Income Tax Case Laws, Sec. 143(3), Sec. 153D, Sec. 206A

Karnataka H.C : Addl./Joint Commissioner while granting an approval u/s. 153D of the Act, to an order to be passed u/s. 153A of the Act, no opportunity need to be provided to the Appellant

Avijit Das / June 25, 2018

High Court Of Karnataka Gopal S. Pandit vs. CIT & Anr. Section 260-A, 143(3), 153D Asst. Year 2005-06 to 2009-10

Sec. 245C, Section 132

Madras H.C : Unjust and illegal and direct the Settlement Commission to permit the petitioner to file a fresh application under Section 245C

Avijit Das / June 19, 2018

High Court Of Madras Dr. Prathap Chandra Reddy vs. Income Tax Settlement Commission Section 245C, 132 Asst. Year 2010-11 to

Income Tax Case Laws, Sec. 143(3), Sec. 36(1), Section 148, Section 36

Kerala H.C : The investment is from its own funds; the Revenue concludes that it is from the borrowed funds. What is the nature of assessee’s investment: revenue or capital

Avijit Das / June 11, 2018

High Court Of Kerala Muthoot Finance Ltd. vs. JCIT Section 36(1), 143(3), 148 Asst. Year 2006-07 Antony Dominic ACJ &

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