ITAT Delhi quashed Section 153C and Section 143(3) assessments, holding absence of incriminating material and incorrect statutory procedure fatal.
ITAT Raipur deleted a Section 68 addition, holding that genuine share transactions cannot be treated as bogus without evidence linking the assessee to price rigging.
ITAT Bangalore restored bad debt, TDS/VAT disallowance, Section 80G and Section 270A issues for fresh verification by the Assessing Officer.
The article examines the Andhra Pradesh HC’s Golden Traders ruling on Sections 129 and 130, transit-State jurisdiction and valuation disputes in GST.
Learn ITR filing eligibility, applicable ITR forms, required documents, due dates, late filing penalties and how to choose the correct return form.
ITAT Lucknow restored ad hoc expense disallowance for fresh examination and observed GST and TDS late fee is compensatory in nature.
Learn what an ICEGATE Bill of Entry is, how to file it, required documents, status tracking, customs clearance process and common filing mistakes.
ITAT Raipur held that departmental allocation of appeals cannot deny adjudication of a Section 115BAB claim and restored the matter for fresh decision.
ITAT Raipur held that CIT(A) must first decide the validity of reassessment proceedings before remanding the matter to the Assessing Officer.
ITAT Hyderabad remanded a Section 69A addition, holding that the AO must verify the sale agreement and supporting evidence instead of relying only on the buyer’s denial.
