The ITAT Bangalore ruled that the CIT(A) erred by dismissing a tax appeal without a hearing, violating natural justice. The case was remanded for a fresh hearing.
ITAT Ahmedabad partially upholds PCIT’s revision in Torrent Investments case, focusing on Sec 14A disallowances while ruling on capital loss and CSR deductions.
The Kerala High Court dismissed a tax petition by a retired Subedar, ruling it lacked territorial jurisdiction. The court stated that a bank account in Kerala does not confer jurisdiction when the entire tax assessment cause of action arose in Jharkhand.
The Income Tax Appellate Tribunal (ITAT) Mumbai has remanded an appeal by Sumatinath Builders back to the Commissioner of Income Tax (Appeals) after finding the initial ex-parte order was issued without proper notice to the assessee.
Supreme Court of India upholds a landlord’s eviction claim, ruling that a tenant is legally barred from denying the landlord’s ownership after decades of tenancy.
ITAT Delhi quashes ₹8.11 Cr addition, ruling reassessment void due to mechanical approval by JCIT. AO’s lack of independent mind also cited. Safeguards are not rituals.
Delhi High Court validates income tax department’s search and seizure of Rs.4.6 Cr in bullion and jewellery, dismissing claims of undisclosed assets and CBDT limits.
Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.
Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due date falls on a public holiday.
Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.
