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Your Smart Search Engine for Income Tax Judgements.

Unveiling the landscape of direct tax judgements. Your direct tax research partner streamlines the process of tax research. Unlocking access to judgements of Appellate Tribunal, High Court and Supreme court in prompt and effective manner.

Recent judgements

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DCIT, CIRCLE 4(2), NEW DELHI V. MS BHARTI TELEMEDIA LTD, NEW DELHI

ITA 4868/DEL/2024

2016-2017

Pronouncement Date: 12-12-2025

Result: Assessee

Delhi

4

DCIT CIRCLE-4(1)(1), AHMEDABAD, AAYKAR BHAVAN VEJALPUR V. SYMPHONY LIMITED, BODAKDEV

ITA 1660/AHD/2025

2020-2021

Pronouncement Date: 12-12-2025

Result: Assessee

Ahmedabad

5

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15, NEW DELHI V. DEEPTI AGRAWAL, NEW DELHI

ITA 2541/DEL/2024

2017-2018

Pronouncement Date: 12-12-2025

Result: Assessee

Delhi

8

AJIT BATRA,DELHI V. ITO, CIVIC CENTER

ITA 3099/DEL/2024

2017-2018

Pronouncement Date: 12-12-2025

Result: Assessee

Delhi

2

BALKAR SINGH,GURGOAN V. INCOME TAX OFFICER (ITO) 1(3) GURGAON, GURGOAN

ITA 4342/DEL/2024

2017-2018

Pronouncement Date: 12-12-2025

Result: Assessee

Delhi

4

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45 min

Recent Blogs

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Direct Tax

Why Indian Businesses Are Urging Tax-Neutral Demergers Ahead of Budget 2026–27 ?

As the Union Budget 2026–27 draws closer, one issue has quietly gained significant traction among India’s largest business houses, tax professionals, and corporate advisors:the need to make demergers tax-neutral, especially when they involve strategic investments in subsidiaries and associate companies. While the matter may seem technical on the surface, its implications reach deep into India’s […] Print

Team CounselviseTeam Counselvise-December 03, 2025
Direct Tax

How HUF Gift to Member is Exempt Under Section 10(2) of the Income-tax Act

Gifts from a Hindu Undivided Family (HUF) to its members often trigger confusion, especially when Assessing Officers try to apply section 56(2)(vii) to tax such receipts. However, the law is clearer than it seems. Section 10(2) offers a specific exemption for precisely these situations, and recent tribunal rulings reaffirm this position. This article breaks down […] Print

Team CounselviseTeam Counselvise-November 27, 2025
Direct Tax

Can a manufacturer claim Input Tax Credit (ITC) on transmission-line assets installed outside the factory premises

Facts of the case:  Arguments of the Appellant (Assessee):  Arguments of the Respondent (Revenue):  The central issue/ argument for/of the revenue would be/ was that whether the transmission infrastructure truly falls within the definition of “plant and machinery”, or whether it should be treated as “immovable property” expressly excluded under blocked credit.  Decision of the Court:  The Gujarat AAR proposed ruling in favor of the applicant. It […] Print

Team CounselviseTeam Counselvise-November 26, 2025

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