Direct Tax case laws video series - Part 11
Welcome to the Tenth 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 11 Reported to ITAT:- 1) ACIT vs. Merilina Foundation A.Y.: 2011-12 https://taxguru.in/income-tax/itat-de... 2) Imperial College India Foundation vs. ITO A.Y.: 2016-17 https://taxguru.in/income-tax/vague-a... 3) ICG-IISU Alumnae Association-bandhan vs. CIT(E) A.Y.: N.A. https://taxguru.in/income-tax/alumni-... 4) Deputy Commissioner of Income-tax vs. Business Excellence Trust https://taxguru.in/income-tax/exempti... 5) DCIT vs. Jammu and Kashmir Power Development Corporation Ltd. Reported to High Court:- 1) Pr.CIT vs. Thompson Press (India) Ltd. 2) CIT (Exemption) vs. United Way of Baroda 3) Indian Merchants Chamber vs. CIT 4) Vaibhav Maruti Dombale vs. Asst. Registrar, ITAT https://taxguru.in/income-tax/itat-ex... 5) Pr.CIT vs. Colo Colour Pvt. Ltd. https://taxguru.in/income-tax/section... 6) U.P. Rajya Nirman Sahakari Sangh Limited vs. UOI https://taxguru.in/income-tax/tds-cre... 🎯 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. 🔖 Don’t forget to: ✔️ Like, Share, and Subscribe for weekly tax insights ✔️ Comment your thoughts or queries below ✔️ Follow for more episodes in this ongoing series #directtax #IncomeTaxIndia #ITAT #TaxCaseLaws #CharteredAccountant #TaxUpdates #ITATJudgments #TaxationLaw #CAStudents #LawStudents #TaxLitigation #IndiaTaxLaw #IncomeTaxAppeals #incometax #tax #taxes #taxseason #business #accounting #gst #taxpreparer #finance #accountant #taxrefund #taxprofessional #taxreturn #smallbusiness #taxpreparation #incometaxreturn #taxplanning #irs #taxation #taxtips #entrepreneur #incometaxindia #money #bookkeeping #gstupdates #taxtime #incometaxseason #taxconsultant #businessowner #payroll
