| 18745600 | Section 68 Section 69 Income from undisclosed sources - Addition under sections 68 and 69 - Natur ... During search operation, an exchange agreement dated 20-3-2016 was found, stating that the assessee ......
Hyd-Trib -- 19 Jun 2025
Asstt. CIT v. Suresh Productions In assessee|s favour.
ITA No. 265/Hyd/2022
2025 TaxPub(DT) 4309 (Hyd-Trib)
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| 18687600 | Section 145 Accounting method - Revenue recognition - Royalty income and revenue uncertainty
... Assessee, engaged in manufacturing and marketing slurry pumps, entered into a sub-license agreement ......
Del-Trib -- 06 Jun 2025
Weir Mineral (India) (P) Ltd. v. Dy. CIT Partly in assessee|s favour.
ITA No. 4713/DEL/2019
2025 TaxPub(DT) 3897 (Del-Trib)
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| 18686500 | Section 234A Interest under section 234A - Leviability - Return filed before the due date - ... Assessee filed its return of income for assessment year 2014-15 on 27-11-2014, before due date of 30......
Mum-Trib -- 06 Jun 2025
Schindler India (P) Ltd. v. Dy. CIT In favour of assessees.
ITA No. 7326/Mum/2017, 7311/Mum/2018
2025 TaxPub(DT) 3886 (Mum-Trib)
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| 18685600 | Section 70(2) Loss - Set-off - Short-term capital loss (STT-paid) against short-term capital gains ... Assessee, a Foreign Portfolio Investor, incurred short-term capital losses on shares where Securitie......
Mum-Trib -- 06 Jun 2025
Ishares ESG Aware MSCI ETF v. DCIT In assessee|s favour.
ITA No. 2072/MUM/2025 and ITA No. 2073/MUM/2025 and ITA No. 2040/MUM/2025
2025 TaxPub(DT) 3877 (Mum-Trib)
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| 18685000 | Sections 4 & 2(24)(xviii) Income - Capital or Revenue receipt - Excise duty exemption - ... Assessee availed of excise duty exemption of Rs. 87 crores under Notification No. 50/2003 for its un......
Del-Trib -- 06 Jun 2025
DCIT v. P.C. Jeweller Ltd. In assessee’s favour
ITA Nos. 2581 & 3084/DEL/2024 and C.O. Nos. 67 & 96/Del/2024, ITA No. 2581 & 3084/DEL/2024
2025 TaxPub(DT) 3871 (Del-Trib)
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| 18688100 | Section 50C Capital gains - Sale consideration vis-a-vis stamp duty valuation - Applicability of to ... Assessee sold land for a consideration of Rs.69, 00,000. AO noticed that as per the information from......
Srt-Trib -- 05 Jun 2025
Bhikhamchand S. Shah v. ITO In favour of assessee.
ITA No. 1335/SRT/2024
2025 TaxPub(DT) 3902 (Srt-Trib)
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| 18686900 | Section 12A(1)(ac)(iii) Charitable trust - Eligibility for registration under section 12A(1)(ac)(ii ... Assessee, a trust established by medical professionals, sought registration under section 12A(1)(ac)......
Del-Trib -- 30 May 2025
Society on Promotion Activation & Research for Scientific Social Helps v. CIT(E) Matter remanded to CIT(E).
ITA Nos. 4548 and 4549/Del/2024
2025 TaxPub(DT) 3890 (Del-Trib)
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| 18655200 | Section 11 Charitable trust - Exemption under section 11 - Denial of exemption due to non-furnishin ... Assessee, a public charitable trust registered under section 12A, claimed exemption under section 11......
Kol-Trib -- 30 May 2025
Salt Lake Sanskritik Sansad v. Dy. DIT In favour of assessee.
I.T.A. No. 40/KOL/2025
2025 TaxPub(DT) 3722 (Kol-Trib)
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| 18654600 | Section 68 Income from undisclosed sources - Addition under section 68 - Cash deposits in Bank Ac ... AO made addition of Rs. 49,88,748 under section 68, treating cash deposits in assessee|s bank accoun......
Del-Trib -- 30 May 2025
Jatin Arora v. ITO In assessee|s favour.
ITA No. 1833/Del/2023
2025 TaxPub(DT) 3716 (Del-Trib) : (2025) 213 ITD 0173
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| 18730600 | Section 80P(2)(a)(i) Deduction under section 80P(2)(a)(i) - Eligibility for - Cooperative Societies ... Assessee, a cooperative society registered under the Karnataka Cooperative Societies Act (KCS Act), ......
Bang-Trib -- 29 May 2025
Anathapadmanabha Credit Co-operative Society Ltd. v. ITO Matter remanded
ITA No. 2193, 2194 & 2195/Bang/2024
2025 TaxPub(DT) 4215 (Bang-Trib)
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