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Legal Corner - ITAT Judgments
Section 115JB - M/s Sumeru Builders Pvt. Ltd. v DCIT - AO can go behind the accounts.....
Section 148 - HV Transmission Ltd. v ITO (Mum) Section 143(1) assessment cannot be reopened u/s 147 in absence of "new material"
Section 271(1)(c) - GSRTC v. ACIT.- Ahmedabad -Concealment penaly deleted in respect of disallowance of employees PF contribution
Section 37(1) - M/s. Synbiotics Ltd. V ITO Ahmedabad - Interest under PF Act.
Section 40(a)(ia) - Gala Plastic V ITO - Ahmedabad
Section 271(1)(c) ACIT V Manish Organics India Ltd. Ahmedabad Tribunal
Depreciation on Goodwill. DCIT V Talent India. Ahmedabad Bench
Section 56(2) Vineetkumar Raghavjibhai Bhalodia V. ITO (Rajkot) - Gift from HUF
Section 68 - Share Application Money - ACIT V M/s. Shri Shiv Vijay Processors Pvt. Ltd. Ahmedabad Tribunal
Keyman Insurance Premium - ACIT V/s. Prakash Chemical Agencies Pvt. Ltd. -Ahmedabad Tribunal
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