Browse Tax Judgements
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Intazamiya Kameti Shri Hastinapur Teerth vs ITO Ward 1(1)(3)
ITA No. 5892/DEL/2025 AY 2022-23, ITA No. 5893/DEL/2025 AY 2023-24Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2022-23, 2023-24
The assessee, a 120-year-old religious society, maintains ancient temples and a Dharamshala. It earns income through voluntary donations and religious activities. For AY 2022-23, the assessee claimed expenses under Section 57(iii) amounting…
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iShares Core MSCI Emerging Markets ETF v. Deputy Commissioner of Income Tax
ITA No.6051/MUM/2025Income Tax Appellate Tribunal, 'I' Bench, Mumbai2 Jan 2026
The assessee, iShares Core MSCI Emerging Markets ETF, is a company incorporated in Mauritius and registered with the Securities and Exchange Board of India as a Foreign Portfolio Investor. It makes portfolio investments in Indian securities…
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