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Income Tax: Judiciary (Case Laws)

Judiciary/Case Name	Judiciary/Case Number	Date of Judgement/Order	Courts	Detail
Dy. Commissioner of IT Vs. Union Bank of India,Hyderabad.(Judiciary/Case Laws)	I.T.A. No. 192/H/2019	20/05/2021	ITAT Hyderabad	Decision on reopening of assessment if AO fails to bring new material on record	View
ITO Hyderabad Vs. Santosh Kumar Subbani.(Judiciary/Case Laws)	I.T.A. No. 1348/Hyd/2017	13/11/2020	ITAT Hyderabad	Decision on Income Tax liability on capital gains, if no development taken place & Possession taken back.	View
DCIT Vs. M/s EIH Associated Hotels Ltd.(Judiciary/Case Laws)	I.T.A. No. 1433/Kol/2018	15/03/2021	ITAT Kolkata	Decision on Staff recruitment expenses wholly and exclusively for the purpose of business will be allowable expenditure u/s 37(1) of the Income Tax Act.	View
ACIT Vs. Shri Om Prakash Karnani, Jaipur(Judiciary/Case Laws)	ITA No. 1022/JP/2019	28/01/2021	ITAT Jaipur	Decision on Cash found during the course of search which is duly explained by assessee from the entries so recorded in the cash book.	View
CIT Chennai Vs. M/s.True Value Homes (India) Pvt. Ltd(Judiciary/Case Laws)	T.C.A.No.882 of 2013	05.03.2021	Madras	Decision on deduction in respect of commission to Managing Director for services rendered to the company.	View
ASST CIT CIR 3 KALYAN Vs.Herbert Brown Pharmaceuticals & Research Laboratories(Judiciary/Case Laws)	ITA no.2774/Mum./2019	10.03.2021	ITAT-Mumbai	Provisions of section 2(22)(e) of the Income Tax Act is not applicable if assessee firm is not a shareholder.	View
CIT Chennai Vs. M/s.Scope International Pvt. Ltd.(Judiciary/Case Laws)	T.C.A.Nos.312 to 314 of 2014	09.03.2021	Madras	Decision on - Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the internet expenditure incurred by the assessee are excluded from export turnover should also be excluded from total turnover ?	View
CIT Chennai Vs. M/s.Ambika Cotton Mills Ltd.(Judiciary/Case Laws)	T.C.A.No.986 of 2013	08.03.2021	Madras	Decision on - Whether on the facts and circumstances of the case, the Tribunal was right in holding that the proceeds realized by the assessee on sale of Certified Emission Reduction Credit, which the assessee had earned on the Clean Development Mechanisam in its wind energy operations, is a capital receipt and not taxable ?	View