Tax Cases Monthly Round-Up: December 2022
Live LawIndirect Taxes Supreme Court Case Title: CIT Versus Swapnil Finance Pvt. ITAT Case Title: Sudhir Chadha Versus ACIT The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases. Case Title: ITO Versus Dr. Satish Natwarlal Shah The Ahmedabad Bench of the Income Tax Appellate Tribunal has held that there need not be any "occasion" for the assessee to receive a gift. Case Title: Grih Kalyan Kendra Board Versus ITO The Delhi Bench of the Income Tax Appellate Tribunal has held that a mistake in the personal information of the assessee is always rectifiable at any stage. Case Title: Shri Jay Atulbhai Mody Versus ITO The Rajkot Bench of the Income Tax Appellate Tribunal has held that the property transferred by the assessee to his mother for consideration of Rs.