Direct Tax Case Law Series - Part 3 | landmark rulings from ITAT & High Court

Описание: Welcome to the Third Episode of our Direct Tax Case Law Series, where we decode landmark rulings from the Income Tax Appellate Tribunal (ITAT) & High Court — simplified and made practical. In this video, we break down pivotal ITAT judgments & High Court judgments that have shaped the application of direct tax law in India, with a clear focus on real-world interpretation, taxpayer vs. department arguments, and expert commentary.
Following case laws discussed in the Part 3
Reported to ITAT:-
1) Piramal Enterprise Ltd. vs. DCIT ITA No. 3706 & 5091(Mum.)
2) Mashreq Bank Psc VS DCIT ITA no. 1342(Mum.)
3) Union Bank of India VS DCIT ITA no. 3740 (MUM)
4) Anil Dattaram Pitale VS ITO ITA no. 465 (MUM)
5) Rabin Arup Mukerjea VS ITO ITA no. 5884 (MUM)

Reported to High Court:-
1) Uttar Gujarat Vij Co. Ltd VS ITO (2025) 473 ITR 729 (Guj)
2) CIT VS Ramco Cements Ltd (2025) 474 ITR 9 (MAD)
3) Everest Kanto Cylinder Ltd VS Dy./ Asst. CIT (2025) 473 ITR 148 (Bom)
4) ATS Infrastructure Ltd VS ACIT (2025) 473 ITR 595 (Del)

🎯 Who is this for? Ideal for:
🧑‍🎓 CA & CS students
🎓 Law aspirants
🧑‍💼 Tax professionals
📚 Competitive exam candidates (UPSC, Judicial Services)

📘 What You’ll Learn:
✅ Role and relevance of the ITAT in tax litigation
✅ Detailed case-by-case breakdown – Facts, Issues, Findings
✅ Arguments from both sides: Taxpayer vs. Department
✅ Final verdicts and their legal significance
✅ Key takeaways and practical implications

Whether you're revising for exams or updating your professional knowledge — this series brings tax case law to life in a way that’s structured, sharp, and easy to understand.
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