Category: Judgments

CPC was not authorised to disallow deduction u/s 80P u/s 143(1)(a) for violation of Section 80AC of the Act – ITAT In A recent judgment, ITAT Jodhpur held that CPC while processing the return u/s 143(1)(a) of the Act was not authorised to disallow the deduction u/s 80P …

Conversion of grapes into raisins using traditional ways held as agricultural activity In a recent judgment, ITAT Bangalore has held that conversion of grapes into raisins by traditional ways is an agricultural activity. ABCAUS Case Law Citation:4711 (2025) (08) abcaus.in ITAT In the instant case, the assessee had …

Allowance of an incorrect claim in a later year cannot be used to justify the non-disallowance in an earlier year – ITAT In a recent judgment ITAT Ahmedabad has held that the allowance of an incorrect claim in a later year cannot be used to justify the non-disallowance …

Use of words, “either and or” in recording reasons to believe shows Ao was unsure of the facts and initiated proceedings in mechanical manner – ITAT In a recent judgment, ITAT Ahmedabad held that use of words, “either and or” in reasons to believe reveals that the Assessing …

Section 11(2) related to accumulation of income not require that it can be utilized only after expenditure of relevant assessment are applied. In a recent judgment, ITAT Lucknow has held that Section 11(2) related to accumulation of income by charitable institutions does not provide that expenditure of relevant …

Income tax on gross winnings from online games without setting off loss upheld as section 115BBJ is prospective. In a recent judgment, ITAT Hyderabad has upheld tax on gross winnings instead of net winnings from online games holding that provisions of 115BBJ being a new section introduced from …

ITAT deleted addition for late deposit of PF and ESI contributions as CPC intimations u/s 143(1) were issued prior to the decision of the Hon’ble Supreme Court In an interesting judgment, ITAT Delhi deleted addition for late deposit of PF and ESI contributions holding that CPC intimations under …

Plea of negligence of tax consultant rejected as no complaint made against him and also tax consultant not impleaded as a party in Writ petition. In a recent judgment, Hon’ble Kerala High Court rejected the plea of negligence on the part of the tax consultant in the absence …

Vintage car held non personal effect of the assessee and sale thereof held liable to capital gain tax – High Court In a recent judgment, Bombay High Court has held that vintage car owned by the appellant assessee was not his personal effect and thus the gain arising …

ITAT deleted penalty u/s 271AAB as show cause notice did not specify limb of penalty applicable to the assessee. In a recent judgment, ITAT Chandigarh has deleted penalty under section 271AAB as the show cause notice issued did not specify applicable limb of penalty. ABCAUS Case Law Citation:4703 …