Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University

177 ITD 508Income Tax Appellate Tribunal#23298 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 10(10AA)Section 10(10AA)(i)Section 10(10AA)(ii)Section 154

Issues it is cited on

section 10(10aa)section 10salarypersonnfactotal income

Judgments citing Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University

RAVINDER SINGH,NEW DELHI vs. ITO,WARD-73, NEW DELHI

Appeal is allowed in above terms

ITA 648/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Dec 2024AY 2020-21
Section 10Section 154

…y, have been held to be holding civil posts under the State Government. The decisions are (i) Ram Kanwar Rana v. ITO [2016] 71 taxmann.com 54/159 ITD 431 (Delhi - Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University [2019] 107 taxmann.com 186/73 ITR (Trib.) 44/177 ITD 508 (Cochin - Trib.), (iii) Dev Raj Sood v. ITO [ITA No. 905/Del/2017, dated 30-5-2017] (iv) Mahatma Gandhi University case (supra) and (v) Indra Kumari Bajaj v. ITO [ITA No. 2735/Del/2017, dated 4-12-2019]. 29. In light of the detailed discussion as above, I have no doubt in my mind that the petitioners, employees of Tamil Nadu Agricultural Universi…

MOHAN SHRINIWAS BHISE,SANGLI vs. ITO WARD 3, SANGLI, SANGLI

In the result, the appeal of assessee is treated as allowed for statistical purposes with the above directions

ITA 900/PUN/2024[2019-20]Status: DisposedITAT Pune10 Oct 2024AY 2019-20

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Amol R. KulkarniFor Respondent: Shri Ramnath P. Murkunde
Section 10Section 10(10)Section 142(1)Section 143(2)Section 44ASection 69

…ITR 318 (Madras-HC), dated 10.08.2022; iii. Mohan Baliramji Thakre and Ors. Vs. ITO in ITA No. 375/NAG/2022 (Nagpur-Tribunal), dated 19.04.2024; iv. Smt. Sapna Raysoni Vs. ITO, 159 ITD 1 (Pune-Tribunal), dated 29.02.2016; v. ITO Vs. Mahatma Gandi University, 177 ITD 508 (Cochin Tribunal), dated 14.05.2019; vi. Ram Kanwar Rana Vs. ITO, 159 ITD 431 (Delhi-Tribunal), dated 16.06.2016; vii. Adinath Wandhekar Vs. ITO in ITA No. 1388/PUN/2023 (Pune- Tribunal), dated 08.03.2024; and viii. Ravindra Kharche Vs. ACIT in ITA No. 228/NAG/2023 (Nagpur- Tribunal), dated 16.04.2024. 6. The Ld. DR, on the other hand, supported…

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 113/JODH/2022[2019-20]Status: DisposedITAT Jodhpur22 Nov 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 143(1)Section 154Section 250Section 70

…y, have been held to be holding civil posts under the State Government. The decisions are (i) Ram Kanwar Rana v. ITO [2016] 71 taxmann.com 54/159 ITD 431 (Delhi - Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University [2019] 107 taxmann.com 186/73 ITR (Trib.) 44/177 ITD 508 (Cochin - Trib.), (iii) Dev Raj Sood v. ITO [ITA No. 905/Del/2017, dated 30-5- 2017] (iv) Mahatma Gandhi University case (supra) and (v) Indra Kumari Bajaj v. ITO [ITA No. 2735/Del/2017, dated 4-12-2019]. 29. In light of the detailed discussion as above, I have no doubt in my mind that the petitioners, employees of Tamil Nadu Agricultural Univer…

Trib.), (ii) ITO (TDS) v. Mahatma Gandhi University (177 ITD 508) — Cited in 3 Judgments | BharatTax