ITAT Chandigarh deleted additions made by AO for alleged undisclosed land investment based on uncorroborated mobile images in Harvinder Kaur case.
ITAT Pune upholds denial of Section 54F deduction. Assessee’s house construction predates asset sale, violating time limits.
ITAT Nagpur overturns CIT(E) order, restoring trust’s 12AB registration. Procedural lapses don’t negate genuine charitable activities.
Bombay High Court directs tax revision for an AI-generated invalid return order lacking reasoning, stressing natural justice and human oversight.
Supreme Court allows GST rectifications, safeguarding ITC rights for buyers and addressing human errors in filings. Ensures fairness under the GST Act.
Delhi HC confirms Section 40A(3) inapplicable to property investments, affirming ITAT’s ruling in PCIT Vs Sanskar Homes Pvt. Ltd. Appeal dismissed.
ITAT Kolkata ruled that filing Form 67 for Foreign Tax Credit (FTC) under DTAA is procedural, not mandatory. Read key takeaways from Timirbaran Mazumder vs. DCIT.
ITAT Delhi rules that Section 50C adjustments cannot be made under Section 143(1) without referring valuation disputes to the DVO, preserving taxpayer rights.
ITAT Ahmedabad upholds deduction of GST interest & late fees, ruling they are compensatory, not penal. Read the key observations & legal precedents cited.
ITAT Delhi allows India Thermit Corporation’s appeal, ruling that scrutiny assessment under Section 143(2) bars summary processing under Section 143(1).
