Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 19-Apr-2024 -- Section 75(4)... 2024 TaxPub(GST) 927 (All-HC) Meera Glass Industries v. State of UP & Ors. All-HCWrit Tax No. 461 of 2024 19-Apr-2024 -- Section 54 Section 146 Section 2(94) Section 16(1) Section 46 Section 15 Section 54(3) Section 54(1) Section 27 Section 37 Section 50 Section 79 Section 11BB Section 56 Rule 96 Rule 96A Rule 10-B Rule (1)... 2024 TaxPub(GST) 926 (Bom-HC) Venus Jewel v. UOI Bom-HCWrit Petition No. 5072 of 2022 19-Apr-2024 -- 2024 TaxPub(GST) 925 (Mad-HC) Vadim Infrastructure (P) Ltd. v. CTO Mad-HCW.P. No. 8745 of 2024 and W.M.P. Nos. 9759 & 9761 of 2024 19-Apr-2024 -- Section 73(10) Section 168A Section 160 Section 169 Rule 26 Rule 26(3)... 2024 TaxPub(GST) 924 (Tel-HC) Silver Oak Villas LLP v. Asstt. CST & Ors. Tel-HCWrit Petition No. 6671 of 2024 19-Apr-2024 -- Section 107... 2024 TaxPub(GST) 923 (All-HC) Shiv Shakti Construction & Suppliers v. CCT All-HCWrit Tax No. 508 of 2024 19-Apr-2024 -- Section 67 Section 70 Section 107(1) Section 6(2)(b) Section 73 Section 74... 2024 TaxPub(GST) 922 (Ori-HC) Satyam Castings (P) Ltd. v. Dy. Director, DGGI Ori-HCW.P. (C) No. 2530 of 2024 and W.P. (C) No. 24358 of 2022 19-Apr-2024 -- Section 140(7) Rule 36... 2024 TaxPub(GST) 921 (Guj-HC) Samsung India Electronics (P) Ltd. v. UOI & Ors. Guj-HCR/Special Civil Application No. 3805 of 2024 19-Apr-2024 -- Section 74(9) Section 75(4)... 2024 TaxPub(GST) 920 (All-HC) S.S. Suppliers v. State of U.P. & Anr. All-HCWrit Tax No. 546 of 2024 19-Apr-2024 -- Section 54 Section 56 Section 11B Section 11BB Section (2) Section 11B(1) Section 11BB(1) Section 54(1) Section 54(4) Rule 94 Rule 89 Rule 90... 2024 TaxPub(GST) 919 (Tel-HC) Qualcom India (P) Ltd. v. Dy. CST & Ors. Tel-HCW.P. Nos. 8869 and 8871 of 2023 19-Apr-2024 -- Section 100 Section 97 Section 2 Section 13... 2024 TaxPub(GST) 918 (AAAR- West Bengal) Prinsep Association of Apartment Owners, In re AAAR- West BengalAppeal Case No. 01/WBAAAR/Appeal/2024 19-Apr-2024 -- Section 107... 2024 TaxPub(GST) 917 (All-HC) Prem Infrastructure (P) Ltd. v. State of UP & Ors. All-HCWrit Tax No. 521 of 2024 19-Apr-2024 -- 2024 TaxPub(GST) 916 (Mad-HC) Pav Warehouse v. Asstt. CST Mad-HCW.P. No. 2393 of 2024 and WMP Nos. 2593 & 2596 of 2024 19-Apr-2024 -- Section 140... 2024 TaxPub(GST) 915 (P&H-HC) Narula Tools International v. UOI & Ors. P&H-HCCWP-16062-2023 19-Apr-2024 -- Rule 26(3) Rule 2017... 2024 TaxPub(GST) 914 (Tel-HC) Mancherial Cement Co. (P) Ltd. v. Dy. Commr. Tel-HCWrit Petition No. 8272 of 2024 19-Apr-2024 -- 2024 TaxPub(GST) 913 (Mad-HC) Larsen & Toubro Ltd. v. Asstt. CST (FAC) Mad-HCW.P. Nos. 8599 and 8607 of 2024 and W.M.P. Nos. 9561, 9563 & 9571 of 2024 19-Apr-2024 -- Section 129(1)(b) Section 129(1)(a)... 2024 TaxPub(GST) 912 (All-HC) Krishna Traders v. Asstt. Commr. All-HCWrit Tax No. 1053 of 2023 19-Apr-2024 -- Section 73 Section 75... 2024 TaxPub(GST) 911 (All-HC) Krishna Machine Tools v. State of U.P. & Anr. All-HCWrit Tax No. 539 of 2024 19-Apr-2024 -- Section 74... 2024 TaxPub(GST) 910 (All-HC) Jai Prakash Shiv Charan Bidi v. CCT & Anr. All-HCWrit Tax No. 1417 of 2022 19-Apr-2024 -- Section 74... 2024 TaxPub(GST) 909 (Mad-HC) Ganesh Engineering v. Asstt. CST Mad-HCW.P. No. 6195 of 2024 and W.M.P. Nos. 6865 & 6963 of 2024 19-Apr-2024 -- Section 101(1) Section 102 Section 103(1) Section 97 Section 104(1) Section 100(1)... 2024 TaxPub(GST) 908 (AAAR- Tamilnadu) Float Glass Centre, In re AAAR- TamilnaduA.R. Appeal No. 01/2024/AAAR, Order-in-Appeal No. AAAR/4/2024 (AR) 19-Apr-2024 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 7(2)(a) Section 98(2) Section 15 Section 97(2)(e) Section 95(a) Section 2(31) Section 67 Rule 104 Rule 107A... 2024 TaxPub(GST) 907 (AAR-TN) First Choice Outsourceing Services, In re AAR-TNTN/1/ARA/2024 19-Apr-2024 -- 2024 TaxPub(GST) 906 (All-HC) Chemsilk Commerce (P) Ltd. v. State of U.P. & Anr. All-HCWrit Tax No. 403 of 2024 19-Apr-2024 -- Section 65... 2024 TaxPub(GST) 905 (Mad-HC) Bhagyam Exports v. Asstt. Commr. Mad-HCW.P. No .6619 of 2024 and W.M.P. Nos. 7346 and 7347 of 2024 19-Apr-2024 -- Section 112(8)... 2024 TaxPub(GST) 904 (Raj-HC) Arya Marble Suppliers v. State of Rajasthan Raj-HCD.B. Civil Writ Petition No. 1109/2024 19-Apr-2024 -- Section 29(2)... 2024 TaxPub(GST) 903 (Del-HC) Archit Khandelwal v. Pr. Commr. of DGST Del-HCW.P. (C) No. 4398/2024 19-Apr-2024 -- Section 129(3) Section 107 Section 14... 2024 TaxPub(GST) 902 (All-HC) Anil Agency v. Asstt. CCT & Anr. All-HCWrit Tax No. 894 of 2023 18-Apr-2024 -- Section : 143(3)/147 147/143(3) 133(6) 271(1)(c) -- ITAT, Kolkata Bench -- ITO v. Sunita Sharma Revenue Appeal DismissedI.T.A. No. 1324/Kol/20192024 TaxPub(DT) 1772 (Kol-Trib) 18-Apr-2024 -- Section : 143(3) 69A 143(2) -- ITAT, Raipur Bench -- Sunil Solanki v. ITOITA No. 95/RPR/20242024 TaxPub(DT) 1771 (Raip-Trib) 18-Apr-2024 -- Section : 37(1) 28 145(1) 28(i) 43A 260-A -- High Court of Bombay -- Asstt. CIT v. Sociedade De Fomento Industrial (P) Ltd. Appeal DismissedTax Appeal No. 379 of 2024 (Filing No.)2024 TaxPub(DT) 1770 (Bom-HC) 18-Apr-2024 -- Section : 143(3) 144C(13) 153 149(1) 54 143(2) 142(1) 144C(1) 144C(5) 48 68 -- ITAT, Delhi Bench -- Sunil Kapoor v. ACIT Assessee Appeal Partly AllowedITA No. 3314/Del/20232024 TaxPub(DT) 1766 (Del-Trib) 18-Apr-2024 -- Section : 271(1)(c) 143(3) 147 148 2(8) 143(1) -- ITAT, Delhi Bench -- ACIT v. Sanjay Pratap Singh Revenue Appeal DismissedITA No. 4491 and 4492/Del/20192024 TaxPub(DT) 1761 (Del-Trib) 18-Apr-2024 -- Section : 132 132(4) 40A(2)(b) -- ITAT, Mumbai Bench -- DCIT v. Prashant Premchand Godha Revenue Appeal DismissedI.T.A. No. 2564/Mum/2021, I.T. A. No. 2566/Mum/2021, I.T.A. No. 2568/Mum/2021, I.T.A. No. 2570/Mum/2021 and I.T.A. No. 2572/Mum/20212024 TaxPub(DT) 1759 (Mum-Trib) 18-Apr-2024 -- Section : 147 144 144B 40(a)(ia) 115JB 148 127 143(2) 194A(3)(a) 251(1)(a) 251(2) 250 25 -- ITAT, Raipur Bench -- Pramod Infrastructure (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 82/RPR/20242024 TaxPub(DT) 1758 (Raip-Trib) 18-Apr-2024 -- Section : 142A 142A(1) -- High Court of Allahabad -- Pr. CIT v. Parmarth Iron (P) Ltd. Appeal DismissedIncome Tax Appeal No. 96 of 2019, 100 of 20192024 TaxPub(DT) 1757 (All-HC) 18-Apr-2024 -- Section : 143(3) 144C 92CA 43A 37 -- ITAT, Delhi Bench -- Paramount Communication (P) Ltd. v. DCIT Assessee Appeal Partly AllowedI.T.A. No. 2542/DEL/20182024 TaxPub(DT) 1756 (Del-Trib) 18-Apr-2024 -- Section : 144 147 148 69A 133(6) 148/142(1) 147/148 -- ITAT, Surat Bench -- Navinchandra Amaidas Bhikha v. ITO Assessee Appeal Partly AllowedITA No. 50/SRT/20242024 TaxPub(DT) 1754 (Srt-Trib) 18-Apr-2024 -- Section : 143(3) 263 80P 80P(2)(d) 56 71 194A(3)(v) -- ITAT, Rajkot Bench -- Lodhika Seva Sahkari Mandali v. Pr. CIT Assessee Appeal DismissedITA No. 184/Rjt/20222024 TaxPub(DT) 1751 (Rkt-Trib) 18-Apr-2024 -- Section : 482 276CC 132 153-A 153A 245D(4) 143(2) 245C 245H 245H(2) 276(c)(1) 193 -- High Court of Punjab & Haryana -- Jasbir Singh Ryait v. Asstt. CIT Application DisposedCRM-M-10215-20232024 TaxPub(DT) 1748 (P&H-HC) 18-Apr-2024 -- Section : 143 139 250 139(1) -- ITAT, Delhi Bench -- Gurcharan Singh v. ITO Assessee Appeal AllowedITA No. 380/DEL/20242024 TaxPub(DT) 1743 (Del-Trib) 18-Apr-2024 -- Section : 14A 143(1) 143(2) 143(3) -- ITAT, Delhi Bench -- Ashok Seth v. ACIT Assessee Appeal AllowedITA No. 5144/Del/20152024 TaxPub(DT) 1737 (Del-Trib) 18-Apr-2024 -- Section : 143(3) 36(1)(iii) -- ITAT, Delhi Bench -- Design Forum International v. JCIT Assessee Appeal AllowedITA No. 8615/Del/20192024 TaxPub(DT) 1735 (Del-Trib) 18-Apr-2024 -- Section : 144 115BBE 271AAC 253(1) 142(1) 133(6) 250 -- ITAT, Surat Bench -- Bhulabhai Nathubhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 67/SRT/20242024 TaxPub(DT) 1733 (Srt-Trib) 18-Apr-2024 -- Section : 143(3) 144C(13) 7(3) 192B 195 40(a)(i) 201 115JB 144C(1) 6 139 40(a)(ia) 40a(i -- ITAT, Delhi Bench -- Ayesa Ingenieria Y Arquitectura S.A. v. ACIT Assessee Appeal AllowedITA Nos. 2173 & 2174/Del/20232024 TaxPub(DT) 1731 (Del-Trib) 18-Apr-2024 -- Section : 145(3) 69 -- ITAT, Delhi Bench -- Dy. CIT v. ATNT Infrastructure Services (P) Ltd. Revenue Appeal DismissedITA No. 6220/DEL/20172024 TaxPub(DT) 1729 (Del-Trib) 18-Apr-2024 -- Section : 271(1)(c) 274 -- ITAT, Delhi Bench -- Anil Kumar Lakhina v. ACIT Assessee Appeal AllowedI.T.A. No. 5405/Del/20182024 TaxPub(DT) 1726 (Del-Trib) 18-Apr-2024 -- Section : 143(3) 14A 40(a)(ia) 194A 234A 201(1) 210(1) -- ITAT, Delhi Bench -- Ajay Alloy (S) (P) Ltd. v. DCIT Assessee Appeal Partly AllowedI.T.A. No. 5174/Del/20182024 TaxPub(DT) 1724 (Del-Trib) 18-Apr-2024 -- Section : 271(1)(b) 142(1) 144B(8) 151 271F 139(1) 147 -- Ahmedabad SMC Bench -- Maheshbhai Prabhudas Gandhi v. Ld. AO, CIT(A) Assessee Appeal AllowedI.T.A. Nos. 759 to 762 & 764 to 767/Ahd/20232024 TaxPub(DT) 1855 (Ahmedabad SMC Bench) 18-Apr-2024 -- Section : 148A(d) 148A(b) 147 144(B) 151A 148- 132 132A 135A 151) 148A(a) 151(i) 151(ii) -- High Court of Rajasthan -- R.K. Buildcreations (P) Ltd. v. ITO Petition AllowedD.B. Civil Writ Petition No. 14414 / 20222024 TaxPub(DT) 845 (Raj-HC) 18-Apr-2024 -- Section : 143(3) 148 147 142A 55A(a) 55A(b)(ii) 55A(b) -- ITAT, Chennai Bench -- Nirmala Venkatapathy v. ITOITA No. 2492/CHNY/20192024 TaxPub(DT) 841 (Chen-Trib) 18-Apr-2024 -- Section : 143(3) 14A 14A(2) 90 263 -- ITAT, Delhi Bench -- Krishak Bharti Cooperative Ltd. v. ACIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 477/DEL/2023, ITA No. 478/DEL/2023 and ITA No. 1042/DEL/2023, ITA No. 1043/DEL/20232024 TaxPub(DT) 838 (Del-Trib) 18-Apr-2024 -- Section : 143(1) 143(2) 56(2) -- ITAT, Mumbai Bench -- Keep Learning Resources (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1693/MUM/20232024 TaxPub(DT) 836 (Mum-Trib) 18-Apr-2024 -- Section : 263 143(3) 45(1) 119 92CA 144A 120 92CA) 129 -- ITAT, Delhi Bench -- M.R. Apparels (P) Ltd. v. PCIT-6 Assessee Appeal DismissedITA No. 198/Del/20202024 TaxPub(DT) 830 (Del-Trib) 18-Apr-2024 -- Section : 263 143(1) 143(2) 143(3) 147 148 40A(3) 263(1) 119 142(1) 148(2) 263(2) -- ITAT, Rajkot Bench -- Rajmoti Road Movers v. Pr. CIT Assessee Appeal AllowedITA No. 157/RJT/20222024 TaxPub(DT) 823 (Rkt-Trib) 18-Apr-2024 -- Section : 154 139(1) 143(1) 90 91 139(4) 139(5) 295(1) 295(2)(ha) 80AC 90(2) -- ITAT, Delhi Bench -- Power & Energy Consultants India (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 3420/Del/20232024 TaxPub(DT) 819 (Del-Trib) 18-Apr-2024 -- Section : 35(2AB)(1) 35AB(2) (2A) 35(2AA) 139 288 -- High Court of Delhi -- Nagravision India (P) Ltd. v. Secretary, Department of Scientific & Industrial ResearchW.P.(C) No. 5666/20202024 TaxPub(DT) 810 (Del-HC) 18-Apr-2024 -- Section : 143(3) 234A 142(1) 24 54 55(2) 24(b) 48 -- ITAT, Delhi Bench -- Rajesh Saluja v. DCIT Assessee Appeal DismissedITA No. 5190/Del/20192024 TaxPub(DT) 809 (Del-Trib) 18-Apr-2024 -- Section : 2(15) 10(23C) 143(1)(a) 143(3) 144B 10(23C)(v) 10(23)(iv) 12A 80G 10(230) -- ITAT, Delhi Bench -- JCIT (OSD) (E) v. Population Services International Revenue Appeal DismissedITA No. 1805/Del/20232024 TaxPub(DT) 806 (Del-Trib) 18-Apr-2024 -- Section : 271D 269SS 132 153A 158B(b) 271E 271(1)(c) 260-A 153-A -- ITAT, Delhi Bench -- DCIT v. Platinum Towers (P) Ltd. Revenue Appeal DismissedITA No. 1307/Del/20202024 TaxPub(DT) 805 (Del-Trib) 18-Apr-2024 -- Section : 263 203 143(2) 142(1) 143(3) 194A 263(1) 56 57 145A 10(37) 57(iv) 145B(1) 28 -- ITAT, Delhi Bench -- Gulshan Kumar v. Pr. CIT Assessee Appeal AllowedITA No. 1676/Del/20232024 TaxPub(DT) 791 (Del-Trib) 18-Apr-2024 -- Section : 147 151(1) 148 139(1) 143(2) 12A 80G 12A(1)(b) 11 288A 11/12 12(ba) 11(2) 143 -- ITAT, Mumbai Bench -- Good Shepherd Church v. ITO (E) Assessee Appeal AllowedITA Nos. 2181 & 2182/MUM/20232024 TaxPub(DT) 790 (Mum-Trib) 18-Apr-2024 -- Section : 68 133(6) -- ITAT, Delhi Bench -- ACIT v. Dayal Steel (P) Ltd. Revenue Appeal DismissedITA No. 9121/Del/20192024 TaxPub(DT) 782 (Del-Trib) 18-Apr-2024 -- Section : 143(3) 254 195 40(a)(i) 44BB 9(1)(vii) 9(1)(vi) 195(1) -- ITAT, Pune Bench -- BYK Asia Pacific Pte Ltd. v. ACIT (IT) Assessee Appeal DismissedITA No. 207/PUN/20232024 TaxPub(DT) 777 (Pune-Trib) 18-Apr-2024 -- Section : 271-D 271D 269SS 269TT 273B(1) 271E 269T) -- ITAT, Surat Bench -- A.S. Diamonds (India) (P) Ltd. v. Addl. CIT Assessee Appeal AllowedITA Nos. 759 and 760/SRT/20232024 TaxPub(DT) 763 (Srt-Trib) 18-Apr-2024 -- Section : 271D 269SS 143(3) 275(1)(c) 269Ss 51 271(1)(c) 271E 153A (1) 269T -- ITAT, Raipur Bench -- Bhowmick Raj Singh v. Jt. CIT Assessee Appeal AllowedITA No. 128/RPR/20162024 TaxPub(DT) 641 (Raip-Trib) 18-Apr-2024 -- Section : 263 143(3) 143(3A) 80P 80P(2)(d) 8OP(2)(d) 142(1) (2) 2(19) 80-P 18 22 80H 44 -- ITAT, Indore Bench -- Sankalp Sakh Sahkari Sanstha Maryadit v. Pr. CIT Appeal AllowedITA No.188/Ind/20232024 TaxPub(DT) 636 (Ind-Trib) 18-Apr-2024 -- Section : 250(6) 263 234B 143(3) 155(16) 34 5 -- ITAT, Ahmedabad Bench -- MSK Project (India) JV Ltd. v. ACIT Assessee Appeal AllowedITA No. 498/Ahd/20192024 TaxPub(DT) 619 (Ahd-Trib) 13-Apr-2024 -- Section : 260A 147 143(3) 148 260-A 260(A) -- High Court of Madhya Pradesh -- Pr. CIT v. Surya Infraventure (P) Ltd. Appeal Dismissed2024 TaxPub(DT) 1233 (MP-HC) 13-Apr-2024 -- Section : 69A 153C 143(3) 132 69C 292C 158BD -- ITAT, Delhi Bench -- Surender Kumar Jain v. ACIT Assessee Appeal Allowed2024 TaxPub(DT) 1232 (Del-Trib) 13-Apr-2024 -- Section : 45(5)(b) 45(1) 147 151 148 143(3) 147/148 147) 45|(5)(b) 45(5)(b)) 143(1) -- ITAT, Delhi Bench -- ITO v. Sumitra Devi Revenue Appeal Dismissed Assessee Appeal Partly Allowed2024 TaxPub(DT) 1227 (Del-Trib) 13-Apr-2024 -- Section : 68 143(1) 131 271(1)(c) -- ITAT, Mumbai Bench -- Vijay Suresh Dave v. Dy. CIT Assessee Appeal Allowed2024 TaxPub(DT) 1224 (Mum-Trib) 13-Apr-2024 -- Section : 132 132(4) 131 133(6) 69A 153A 144 144A 143(2) -- ITAT, Mumbai Bench -- Pawan Jajoo v. ITO Assessee Appeal Allowed2024 TaxPub(DT) 1221 (Mum-Trib) 13-Apr-2024 -- Section : 143(3)/147 154 250 251(1) 250(1) -- ITAT, Jodhpur Bench -- Daulat Chand Singhvi v. CIT(A) Assessee Appeal Allowed2024 TaxPub(DT) 1220 (Jod-Trib) 13-Apr-2024 -- Section : 195 245R 2(24) 9(1) -- High Court of Bombay -- Shell India Markets (P) Ltd. v. UOI2024 TaxPub(DT) 1217 (Bom-HC) 13-Apr-2024 -- Section : 143(3) 68 115BBE 143(2) 142(1) 148 159 292b 292B 22bb 292BB -- ITAT, Surat Bench -- Jayesh Kantilal Kansara v. Asstt. CIT Assessee Appeal Allowed2024 TaxPub(DT) 1195 (Srt-Trib) 13-Apr-2024 -- Section : 250 148 151 153A/153C 147 153C 68 143(3) 153C/153A 151(1) -- ITAT, Bangalore Bench -- Bharath Hi-Tech Builders (P) Ltd. v. Dy. CIT Assessee Appeal Partly Allowed2024 TaxPub(DT) 1159 (Bang-Trib) 13-Apr-2024 -- Section : 143(3) 80P(2)(d) 263 2(19) 80P(4) 80P(2)(a) -- ITAT, Pune Bench -- Anand Urban Cooperative Credit Society Ltd. v. ITO Assessee Appeal Allowed2024 TaxPub(DT) 1149 (Pune-Trib) 13-Apr-2024 -- Section : 263 -- Supreme Court of India -- Zuari Management Services Ltd. v. CIT Application Disposed2024 TaxPub(DT) 1040 (SC) 13-Apr-2024 -- Section : 14A 115JB 234C 15JB 211(2) 115JA 115JA(2) -- ITAT, Delhi Bench -- Xchanging Technology Services India (P) Ltd. v. ACIT Assessee Appeal Allowed2024 TaxPub(DT) 1039 (Del-Trib) 13-Apr-2024 -- Section : 153C 132 143 11&12 -- ITAT, Delhi Bench -- Vidhya Devi v. DCIT Assessee Appeal Allowed2024 TaxPub(DT) 1036 (Del-Trib) 13-Apr-2024 -- Section : 197 -- Supreme Court of India -- Dy. CIT & Ors. v. Sodexo SVC India (P) Ltd. Application Disposed2024 TaxPub(DT) 1030 (SC) 13-Apr-2024 -- Section : 143(3) 263 254 148 147 68 69 67(2) 23 234A -- ITAT, Chennai Bench -- TR Pachamuthu v. Asstt. CIT Assessee Appeal Partly Allowed2024 TaxPub(DT) 1027 (Chen-Trib) 13-Apr-2024 -- Section : 132 119 65B 201 119(1) 19(1) 23 23(3) 3 132(4) 251(1)(a) 271 -- High Court of Madras -- Saravana Selvarathnam Retails (P) Ltd. v. CIT Petition Closed2024 TaxPub(DT) 1025 (Mad-HC) 13-Apr-2024 -- Section : 143(3) 92CA 40(a)(i) 14A 115JB 115JB(2) -- ITAT, Chennai Bench -- Dy. CIT v. Saint-Gobain India (P) Ltd. Appeal Partly Allowed2024 TaxPub(DT) 1023 (Chen-Trib) 13-Apr-2024 -- Section : 143(3) 144C(13) 9(1)(vi) 115A 234A 234B 270A 139 209(1)(d) -- ITAT, Delhi Bench -- SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd. v. ACIT Assessee Appeal Allowed2024 TaxPub(DT) 1022 (Del-Trib) 13-Apr-2024 -- Section : 263 143(3) 143(3A) 143(2) 14A 142(1) 56(2) -- ITAT, Delhi Bench -- Ozone Overseas (P) Ltd. v. Pr. CIT Assessee Appeal Allowed2024 TaxPub(DT) 1015 (Del-Trib) 13-Apr-2024 -- Section : 250 40 37(1) 40A(2)(b) 35(2AB) 145A 80G 154 115 143(2) 142(1) 143(3) 251 37/1 -- ITAT, Mumbai Bench -- Dy. CIT v. Nicholas Piramal Enterprises Ltd. Partly Allowed2024 TaxPub(DT) 1014 (Mum-Trib) 13-Apr-2024 -- Section : 143(3) 69A 143(2) 142(1) 145(3) 68 -- ITAT, Jodhpur Bench -- Mathara Das Soni v. ACIT Assessee Appeal Allowed2024 TaxPub(DT) 1008 (Jod-Trib) 13-Apr-2024 -- Section : 254(1) 68 143(2) 115BBE 133(6) 37(1) -- ITAT, Surat Bench -- Kuruvilla P Keru v. DCIT Assessee Appeal Partly Allowed2024 TaxPub(DT) 1005 (Srt-Trib) 13-Apr-2024 -- Section : 143(3) 144B 80-IA 80-1A 36(1)(va) 115-0 115JB 14A 80IA 36(I)(va) 115O -- ITAT, Mumbai Bench -- ITD Cementation India Ltd. v. DCIT Assessee Appeal Partly Allowed2024 TaxPub(DT) 999 (Mum-Trib) 13-Apr-2024 -- Section : 68 115BBE 44AB 234B 133A -- ITAT, Delhi Bench -- Harisons Diamonds (P) Ltd. v. ACIT Assessee Appeal Partly Allowed Revenue Appeal Dismissed2024 TaxPub(DT) 998 (Del-Trib) 13-Apr-2024 -- Section : 250 143(3) 69A 133A 234B 44AA 145 115BBE 44AB 145(3) 144 68 -- ITAT, Jodhpur Bench -- Gems & Art Plaza v. DCIT Assessee Appeal Allowed2024 TaxPub(DT) 995 (Jod-Trib) 13-Apr-2024 -- Section : -- Supreme Court of India -- Jt. CIT v. DLF Homes Panchkula (P) Ltd. Application Disposed2024 TaxPub(DT) 993 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- ITO v. Dhirajlal Gandalal Mehta Application Disposed2024 TaxPub(DT) 991 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- Dhan Prakash Budhraja v. CIT (Investigation) & Ors. Application Disposed2024 TaxPub(DT) 990 (SC) 13-Apr-2024 -- Section : 143(3) 147 139/5) 139(3) 139(5) 45 254 31(3)(a) 251(1)(a) 80 147(b) 148 14A 4 -- ITAT, Chennai Bench -- Asstt. CIT v. Balaji Hotels & Enterprises Ltd. Revenue Appeal Dismissed2024 TaxPub(DT) 987 (Chen-Trib) 13-Apr-2024 -- Section : -- Supreme Court of India -- Pr. CIT v. Apple India (P) Ltd. Application Disposed2024 TaxPub(DT) 982 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- Anuradha Bakshi v. Pr. CIT Application Disposed2024 TaxPub(DT) 981 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- Pr. CIT v. Anupama Mohapatra Application Disposed2024 TaxPub(DT) 980 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- Pr. CIT & Anr. v. AMD India (P) Ltd. Application Disposed2024 TaxPub(DT) 979 (SC) 13-Apr-2024 -- Section : -- Supreme Court of India -- Pr. CIT v. Akruti City Ltd. Application Disposed2024 TaxPub(DT) 976 (SC) 13-Apr-2024 -- Section : 250 37(1) 143(3) 143(1) 234B 40A(ii) 35E 194C 30 115JB 37(i) 32 288 35E(2) 3 -- ITAT, Bangalore Bench -- ITO v. South West Mining Ltd. Revenue Appeal Dismissed Assessee Appeal Dismissed2024 TaxPub(DT) 963 (Bang-Trib) 13-Apr-2024 -- Section : 40(a)(i) 200 9 (1) 194H 194J 194C 139 201 194-I 195 195(1) 4/5/90 90 90(2) -- High Court of Delhi -- CIT v. Mitsubishi Corporation India (P) Ltd. In Favour of Assessee2024 TaxPub(DT) 920 (Del-HC) 13-Apr-2024 -- Section : 132(1) 153-A 245-C(1) 245D(2B) 153A 153B 245C) 245D(1) 245-D(2B) 245D(2C) 245C(1 -- High Court of Allahabad -- CIT v. Income Tax Settlement Commissioner Petition Dismissed2024 TaxPub(DT) 909 (All-HC) 13-Apr-2024 -- Section : 143(3) 147 68 148 131 250(4) 250(6) 251(l)(a) 246A 251(2) -- ITAT, Raipur Bench -- Dy. CIT v. Bhilai Jaypee Cement Appeal Allowed2024 TaxPub(DT) 897 (Raip-Trib) 13-Apr-2024 -- Section : 148 147 147(a) 148A 133(6) 145(3) -- ITAT, Mumbai Bench -- Bharat Devshi Dagha v. ITO Assessee Appeal Dismissed2024 TaxPub(DT) 895 (Mum-Trib) 13-Apr-2024 -- Section : 250 150 143(2) -- ITAT, Delhi Bench -- Vishnu Packing (P) Ltd. v. ACIT Assessee Appeal Allowed2024 TaxPub(DT) 653 (Del-Trib) 13-Apr-2024 -- Section : 148 148A 40A(3) 148A(d) -- High Court of Allahabad -- Durga Trading Co. v. ITO & Anr. Petition Dismissed2024 TaxPub(DT) 642 (All-HC) 13-Apr-2024 -- Section : 132 153A 143(3) -- ITAT, Delhi Bench -- Shiv Cotex India (P) Ltd. v. DCIT Appeal Allowed2024 TaxPub(DT) 638 (Del-Trib) 13-Apr-2024 -- Section : -- High Court of Allahabad -- CIT & Anr. v. Noida Golf Course Society Appeal Dismissed2024 TaxPub(DT) 624 (All-HC) 13-Apr-2024 -- Section : 148 -- High Court of Allahabad -- Dy. CIT v. Gagandeep Singh Application Dismissed2024 TaxPub(DT) 475 (All-HC) 13-Apr-2024 -- Section : 143(3) -- High Court of Madras -- N. Kannammal v. Assessment Unit Petition Allowed2024 TaxPub(DT) 313 (Mad-HC) 13-Apr-2024 -- Section : 271(1) 271(1)(c) -- High Court of Bombay -- Pr. CIT v. Indusind Bank Ltd. Appeal Dismissed2024 TaxPub(DT) 219 (Bom-HC) 13-Apr-2024 -- Section : 144B 156 -- High Court of Madras -- Gajaananda Jewellery Mart India (P) Ltd. v. Assessment Unit Petition Dismissed2024 TaxPub(DT) 211 (Mad-HC) 13-Apr-2024 -- Section : 26(3) -- High Court of Madras -- Irfanudeen Abdul Munaf v. Adjudicating Authority & Anr. Petition Disposed2023 TaxPub(DT) 7854 (Mad-HC) 13-Apr-2024 -- Section : 260-A -- High Court of Madhya Pradesh -- Pr. CIT v. Shree Developers Revenue Appeal2023 TaxPub(DT) 7852 (MP-HC) 13-Apr-2024 -- Section : -- High Court of Bombay -- Pr. CIT v. State Bank of India Appeal Dismissed2023 TaxPub(DT) 7848 (Bom-HC) 13-Apr-2024 -- Section : -- High Court of Delhi -- Director of Income Tax v. Western Union Financial Services Inc Appeal Dismissed2023 TaxPub(DT) 7286 (Del-HC) 13-Apr-2024 -- Section : 147 -- ITAT, Delhi D Bench -- AEP Investments (Mauritius) Ltd. v. Asstt. CIT Application Partly Allowed2023 TaxPub(DT) 7279 (Del-Trib) 13-Apr-2024 -- Section : 244A(1) 244A(1A) 245 -- High Court of Bombay -- G.E. Power India Ltd. v. Asstt. CIT Petition Disposed2023 TaxPub(DT) 6822 (Bom-HC) 13-Apr-2024 -- Section : 260 132 158 142 -- High Court of Punjab & Haryana -- CIT v. Navjot Singh Sidhu In Favour of Assessee2023 TaxPub(DT) 6821 (P&H-HC) 13-Apr-2024 -- Section : 148 151(1) 151(2) -- High Court of Bombay -- Equitable Financial Consultancy Services (P) Ltd. v. ITO & Ors. Petition Disposed2023 TaxPub(DT) 6345 (Bom-HC) 13-Apr-2024 -- Section : 260A -- High Court of Calcutta -- CIT v. Manoj Murarka Revenue Appeal Dismissed2023 TaxPub(DT) 5967 (Cal-HC) 13-Apr-2024 -- Section : 148 147 151 -- High Court of Bombay -- Soumya Girdhari Agrawal v. ITO & Ors. Petition Allowed2023 TaxPub(DT) 5965 (Bom-HC) 13-Apr-2024 -- Section : 148 143(3) 147 -- High Court of Bombay -- Rehana Anwar Shaikh v. ITO & Ors. Petition Disposed2023 TaxPub(DT) 5260 (Bom-HC) 13-Apr-2024 -- Section : 147 144(B) -- High Court of Chhattisgarh -- Geekay Millennium Company v. UOI & Ors. (No. 2) Appeal Dismissed2023 TaxPub(DT) 4891 (Chhattisgarh-HC) 13-Apr-2024 -- Section : 143(3) 147 28 -- ITAT, Rajkot Bench -- ACIT v. Shiv Shipping Services Revenue Appeal Dismissed2023 TaxPub(DT) 4248 (Rkt-Trib) 13-Apr-2024 -- Section : 5 260A 139(1) 10 142(1) 94(7) 143(3) 271(1)(c) 274 250 -- High Court of Delhi -- Pr. CIT v. Harish Kumar (HUF) Appeal Disposed2023 TaxPub(DT) 4164 (Del-HC) 13-Apr-2024 -- Section : 143(1) 43-B 37(1) -- ITAT, Mumbai Bench -- New Globe Logistik (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 3929 (Mum-Trib) 13-Apr-2024 -- Section : 68 56 14 2 10 -- ITAT, Delhi Bench -- Balgopal Cold Storages (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 3837 (Del-Trib) 13-Apr-2024 -- Section : 143(3) 147 148 69 151 -- ITAT, Delhi Bench -- Surinder Kumar Goyal v. ACIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 3507 (Del-Trib) 13-Apr-2024 -- Section : 68 120-B -- ITAT, Delhi Bench -- ITO v. Rakesh Gupta (HUF) Appeal Allowed2023 TaxPub(DT) 3495 (Del-Trib) 13-Apr-2024 -- Section : 260A 10(1) -- High Court of Telangana -- Pr. CIT v. Prabhat Agri Biotech Ltd. Appeal Closed2023 TaxPub(DT) 3375 (Tel-HC) 13-Apr-2024 -- Section : 250 143(1) 3711) 37(1) 143(2) 142(1) -- ITAT, Mumbai Bench -- Voltbek Home Appliances (P) Ltd. v. Asstt. DIT Assessee Appeal Allowed2023 TaxPub(DT) 3250 (Mum-Trib) 13-Apr-2024 -- Section : 80P(4) 139(1) 148 142(1) 80A(5) 80AC 2(n) 59(2) -- ITAT, Cochin Bench -- Thalore Service Co-operative Bank Ltd. v. ITO Petition Dismissed2023 TaxPub(DT) 3225 (Coch-Trib) 13-Apr-2024 -- Section : 143(3) 153A(1)(b) 68 132 153A/153C -- ITAT, Ahmedabad Bench -- ACIT v. Shri Ram Vessel Scrap (P) Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 3190 (Ahd-Trib) 13-Apr-2024 -- Section : 147 143(1) 131 37(1) -- ITAT, Mumbai Bench -- Asstt. CIT v. Safal Resorts (P) Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 3146 (Mum-Trib) 13-Apr-2024 -- Section : 147/143(3) 148 143(3) 143(2) 68 142(1) 292B -- ITAT, Delhi Bench -- Rathi Ceramics (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 3133 (Del-Trib) 13-Apr-2024 -- Section : 144C 14A 115JB 8D 43 115JB(2) -- ITAT, Chennai Bench -- Manali Petrochemical Ltd. v. Dy. CIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 3051 (Chen-Trib) 13-Apr-2024 -- Section : 2(15) 12AA 11(5) 2015) 13(1) -- ITAT, Ahmedabad Bench -- Divine Education Trust v. CIT(E) Assessee Appeal Allowed2023 TaxPub(DT) 2975 (Ahd-Trib) 12-Apr-2024 -- 2024 TaxPub(GST) 789 (Mad-HC) Vijay Enterprises v. Asstt. Commr. Mad-HC 12-Apr-2024 -- Section 62... 2024 TaxPub(GST) 788 (Mad-HC) Murugesan Kesavan v. STO Mad-HC 12-Apr-2024 -- 2024 TaxPub(GST) 787 (Cal-HC) Subimal Kumar Maji v. State of West Bengal Cal-HC 12-Apr-2024 -- Section 98(4) Section 97(1) Section 98(2) Rule 104... 2024 TaxPub(GST) 786 (AAR-Tel) Stanex Drugs & Chemicals (P.) Ltd., In re AAR-Tel 12-Apr-2024 -- 2024 TaxPub(GST) 785 (Mad-HC) Sri Ranga Ply Industries v. Asstt. Commr. (ST) Mad-HC 12-Apr-2024 -- 2024 TaxPub(GST) 784 (Mad-HC) Sri Ram Oil Mill v. Dy. STO Mad-HC 12-Apr-2024 -- Section 17... 2024 TaxPub(GST) 783 (Cal-HC) Srei Equipment Finance Ltd. v. Karur Vysya Bank Cal-HC 12-Apr-2024 -- 2024 TaxPub(GST) 782 (Mad-HC) Southern Engineering Services v. Dy. STO Mad-HC 12-Apr-2024 -- Section 73(9)... 2024 TaxPub(GST) 781 (Mad-HC) Signet Industries Ltd. v. STO Mad-HC 12-Apr-2024 -- Section 160(2)... 2024 TaxPub(GST) 780 (Mad-HC) Selvaraj Rajammal v. Asstt. Commr. Mad-HC 12-Apr-2024 -- Section 107... 2024 TaxPub(GST) 779 (Mad-HC) R.J. Manpower Consultancy v. Dy. Commr. (ST) Mad-HC