ITAT Delhi dismissed the Revenue’s appeal, holding that additions could not survive after the AO’s remand report accepted the assessee’s explanations.
ITAT Chennai held one-time settlement paid to contractors is fully deductible under Section 37, remanded the Section 14A issue, and dismissed the Revenue’s appeal.
ITAT Mumbai held that an incorrect statutory clause selected in Form 10AB cannot justify rejection of Section 12AB registration without an opportunity to rectify.
Gujarat HC quashed a Section 264 revision order and remanded the matter after finding the petitioner’s contentions were cursorily dealt with.
ITAT Delhi held that a Section 148 notice issued beyond three years is void when sanctioned by the PCIT instead of the authority prescribed under Section 151.
Madras HC remanded Section 80-IB and 80-HHC deduction computation, applying SC ruling that Section 80-IA(9) prevents double deduction of eligible profits.
ITAT Delhi restricted the Section 68 addition on demonetisation cash deposits to ₹2 lakh and directed assessment under normal provisions instead of Section 115BBE.
ITAT Mumbai remanded a Section 69 addition for fresh verification of the claim that property investment came from husband’s gift funded by FD maturity proceeds.
Madras HC upheld Section 74 proceedings for blocked ITC under Sections 17(5)(c) and 17(5)(d), holding extended limitation valid and dismissing the writ petition.
Bombay HC held that mutation entries transferring company property without a valid transfer instrument or consideration attracted Section 531 and declared the transaction void.
