Latest Unreported Judgements
- Dhanraj Govindram Kella v. ITO (Gujarat High Court)
- ITO v. Prakash Pandurang Patil (SUPREME COURT)
- Damani Research Foundation of Medical Sciences v. CIT (E) (Bombay High Court)
- NEOSKY INDIA LIMITED versus MR. NAGENDRAN KANDASAMY (Delhi High Court)
- Shree Cement Ltd. v. ACIT & Ors. (Rajasthan High Court)
- Babu Hasan Shaikh v. ITO (ITAT Mumbai)
- Mahesh Kumar v. ITO (ITAT Delhi)
- Karnataka Sangha v. ITO (ITAT Mumbai)
- Chitra Avdhesh Mehta (Smt.) v. ITO (ITAT Mumbai)
- DCIT v. Max Hospitals and Allied Services Ltd (ITAT Mumbai)
Latest Articles
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- When the Portal Goes Beyond the Notified Form – The Curious Case of Form No. 35
- Can a private trust claim the principle of mutuality for tax purposes
- Black Money in Balance Sheets
- Taxability in the context of Agriculture and Related Activities
- IS IT THE END OF JAO VS FAO CONTROVERSY?
- Penny Stocks Manipulation and LTCG Fraud in India
- Income-Tax Appellate Tribunal – Expectations from the Bar, Bench, Central Board of Direct Taxes, Ministry of Law and Justice, Ministry of Finance, Higher Judiciary and Legislature.
- India’s e-Zero FIR Reform: A Digital Leap Toward Accessible Justice
- Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. Date 18-4-2025 (Friday) – Advocate Ajay R. Singh, Mumbai.
Latest Judgements in Digest
- ITO v. Prakash Pandurang Patil (SC) www. itatonline .org . Editorial: affirming Prakash Pandurang Patil v. ITO. (Bom)(HC), WP No. 10749 of 2024, dt. 12-08-2024.
- Dhanraj Govindram Kella v. ITO (Guj)(HC) www.itatonline .org .
- PCIT (Central-2), Kolkata v. Zulu Merchandise Pvt. Ltd ( 2025) 177 taxmann.com 160 (Cal )( HC) Editorial: Zulu Merchandise (P.) Ltd.v. ITO [ITA No. 553/Kol/2024 dated 23-09-2024] (Para 22) Reversed. The Calcutta High Court has reinforced its earlier ruling in Swati Bajaj that penny stock transactions lacking commercial rationale must be tested on human probabilities and can be disallowed even if routed through stock exchange, Demat and banking channels. The judgment is significant as it clarifies that such cases constitute “organized tax evasion” falling under the exception to CBDT’s low tax effect circulars, enabling Revenue appeals irrespective of monetary limits.
- DCIT v. Kokilaben Chhaganbhai Patel (2025) 343 CTR 280 / 247 DTR 297 / 174 taxmann.com 796 (SC) Editorial : UOI v. Ganpai Dealcom (P) Ltd (Review Petn. (Civil) No. 359 of 2023 in Civil Appeal No. 5783 of 2022, review petition was declined.
- PCIT v. Mangalore Refinery & Petrochemicals Ltd. (2025) 343 CTR 153 / 246 DTR 121 / 171 taxmann.com 622 (Karn)(HC)
- R.C. Kannan v. PCIT (2025) 343 CTR 369 / 246 DTR 137 / 170 Taxmann.com 380 (Mad)(HC) Kannan Manomani (Smt) v. ACIT (2025) 343 CTR 369 / 246 DTR 137 / 170 Taxmann.com 380 (Mad)(HC)
- Reliance Industries Ltd. v. P.L. Roongta, CIT (2025) 343 CTR 401 / 246 DTR 353 / 171 taxmann.com 467 (Bom)(HC) CIT v. Reliance Polypropylene Ltd. (2025) 343 CTR 401 / 246 DTR 353 / 171 taxmann.com 467 (Bom)(HC)
- Vidya Shankar Jaiswal v. ITO (2025) 305 Taxman 83 / 343 CTR 39 / 246 DTR 207 (SC)
- Sun Pharmaceutical Industries Ltd. v. ITO (2025) 171 taxmann.com 469 / 343 CTR 705 / 247 DTR 321 (Delhi)(HC)
- PCIT v. Vivek Krishnamoorthy (2025) 343 CTR 625 / 247 DTR 449 (Karn)(HC) Editorial: Vivek Krishnamoorthy v. PCIT (WP No. 16991 of 2023, dt. 2-11-2023) (Karn)(HC), Single Judge affirmed.
Latest Constitution Of ITAT Benches And Cause Lists
This is the scanned version of the printed Board, signed by the Assistant Registrar, and so it is as reliable as it can get.ITAT Bar Association, C/o Income Tax Appellate Tribunal, Old CGO Building, 4th Floor, Room No. 445 (Library), Maharashi Karve Road, Mumbai 400 020. Tel: (022) 2205 5138, Fax: (022) 2203 6119, E Mail: itatonline.manager@gmail.com Office Bearers for the term 2025-26: President: Adv. K. Gopal Vice – Presidents: Adv. Nitesh Joshi & Adv. Ajay R. Singh Honorary Secretaries: Adv. Paras S. Savla & Adv. Rahul K. Hakani Honorary Treasurer: CA Anil J. Sathe Advisors: Shri. Y. P. Trivedi, Shri. S. E. Dastur & Dr. K. Shivaram Credit: We thank AIFTP for generously allowing us to host a lot of their research material.
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