Day: September 13, 2025
51 articlesIncome Tax
Income Tax
Mismatch in Audit & ITR Columns – Tribunal Restores 43B Addition to AO
Income Tax
Income Tax
ITAT Ahmedabad: PCIT’s 263 Revision on 14A Quashed – No Automatic Disallowance
Income Tax
Income Tax
ITAT Mumbai Cuts Through the Rough: No Attribution Without PE
Income Tax
Income Tax
DTAA Overrides Domestic Law – Tribunal Quashes Royalty Addition on ₹151.83 Cr Software Sales
Income Tax
Income Tax
ITAT Mumbai: ₹9.87 Cr. Bogus Loan Additions Deleted – Creditors’ Documents Accepted
Income Tax
Income Tax
Relief for Co-op Credit Societies – Totgars Distinguished- Bank Deposit Interest Not Taxable as Other Sources
Income Tax
Income Tax
ITAT Delhi Partly Allows Appeal on Unexplained Gold Jewellery Addition
Income Tax
Income Tax
AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision
Income Tax
Income Tax
Substance Over Suspicion – Borrowed Satisfaction on Client Code Modification Not Valid – ITAT Jaipur Quashes 147
Income Tax
Income Tax
Same Land, Same Facts – Consistency Wins- Revenue cannot Change Stand – ITAT Mumbai
Income Tax
Income Tax
Absence of Satisfaction: ITAT Hyderabad Quashes ₹1.58 Section 270A Penalty
Income Tax
Income Tax
ITAT Kolkata: Reopening Beyond Six Years Quashed – Escaped Income Less Than ₹50 Lakh
Income Tax
Income Tax
Hotel Blue Moon Still Shines -Tribunal Annuls 147 Orders – Absence of 143(2) Fatal Despite ROI Filed
Finance
Finance
