ASSISSTANT COMMISSIONER OF INCOME TAX VS ELENTEE INDIA PVT. LTD.
DELHI TRIBUNAL, May 30, 2023

1. This appeal filed by the Revenue is directed against the order dated 31.05.2019 passed by the Commissioner of Income Tax (Appeals) - 34, New Delhi for Assessment Year...

Legislation Referred To : Section 43A, 37(1), 143(3)

INCOME TAX OFFICER VS NEUMEC BUILDERS & DEVELOPERS
BOMBAY TRIBUNAL, May 30, 2023

1. The present appeal has been filed by the Revenue challenging the impugned order dated 31/08/2018, passed under section 250 of the income tax Act, 1951 ("the Act") by the...

Legislation Referred To : Section 131(1)(d), 28, 143(3), 250

BHAVESH BHUVA VS INCOME TAX OFFICER
SURAT TRIBUNAL, May 29, 2023

1. This appeal by assessee is directed against the order of National Faceless Appeal Centre, Delhi [for short to as "NFAC/Ld. CIT(A)"] dated 10.06.2022 for assessment year...

Legislation Referred To : Section 143(3), 133(6), 144

DEPUTY COMMISSIONER OF INCOME TAX VS WAHID SANDHAR SUGARS LTD.
DELHI TRIBUNAL, May 29, 2023

1. This appeal is filed by the Revenue against the order of the ld. Commissioner of Income Tax (Appeals)-9 [hereinafter referred to CIT (Appeals)] New Delhi, dated...

Legislation Referred To : Section 2(1A), 10(1), 41

SANJAY GANDHI MEMORIAL TRUST AND ORS. VS COMMISSIONER OF INCOME TAX (EXEMPTION)
HIGH COURT OF DELHI, May 26, 2023

TABLE OF CONTENTS Para Nos. THE ISSUE 1 RELEVANT FACTS 2-4.12 ARGUMENTS BY LEARNED SENIOR COUNSEL FOR GANDHIS AND FIVE CHARITABLE...

Legislation Referred To : Section 2, 2(7A), 10(23C), 12A, 35(1)(ii), 35(1)(iia), 35(1)(iii), 64(1), 64(2), 92CA, 119, 120, 120(5), 124, 124(3), 127, 127(1), 127(2), 129, 131, 132, 132A, 133, 133A, 133C, 134, 142, 142(1), 142A, 143, 143(1), 143(2), 143(3), 143(3A), 143(3B), 144A, 144B, 144BA, 144C, 148, 153C

ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) VS GODADDY.COM LLC USA
DELHI TRIBUNAL, May 26, 2023

1. The two appeals filed by the Revenue are directed against two separate orders both dated 30.09.2019 of the Ld. Commissioner of Income Tax (Appeals) - 42, New Delhi...

Legislation Referred To : Section 271(1)(c), 144C(13), 9(1)(vi), 274

RAVI DIPAKBHAI SHAH VS PRINCIPAL COMMISSIONER OF INCOME TAX
AHMEDABAD TRIBUNAL, May 26, 2023

1. Present appeal has been filed by the assessee against order passed by the ld. Pr.Commissioner of Income Tax-6, Ahmedabad[hereinafter referred to as "Ld.Pr.CIT"] dated...

Legislation Referred To : Section 143(3), 263

ASSISTANT COMMISSIONER OF INCOME TAX VS GRAND POLYCOATS COMPANY PVT. LTD.
AHMEDABAD TRIBUNAL, May 26, 2023

1. This appeal is filed by the Revenue as against the Appellate order dated 17.08.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre,...

Legislation Referred To : Section 143(3), 40A(2)(b), 43B, 37(1)

SACHIN CHANGEDIA VS INCOME TAX OFFICER
PUNE TRIBUNAL, May 26, 2023

1. This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax (Appeal)(NFAC)[ld.CIT(A)] dated 25.11.2021 for A.Y.2010-11emanating from...

Legislation Referred To : Section 143(3)

HIRA LAL KADLABJU AND ANR. VS ASSISTANT COMMISSIONER OF INCOME TAX AND ANR.
AMRITSAR TRIBUNAL, May 26, 2023

Both the appeals of the different assessee were filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi,[in brevity the ‘CIT(A)’],...

Legislation Referred To : Section 69A, 143(3), 250