Explore Kalpesh Ganpatlal Patel Vs ITO case involving TDS on freight charges in trading business. Detailed analysis and conclusion of ITAT Ahmedabad’s decision.
In the case of Bharat Electronics Ltd. Vs ACIT (ITAT Bangalore), the reassessment was found void as it relied on a mere change of opinion without new evidence.
Learn about case of Smt. Maninder Kartik vs. DCIT (ITAT Delhi) regarding denial of exemption u/s 54 due to non-compliance and legal precedents that support taxpayer’s claim.
Read about case of ITO vs. Gammon Construction Pvt. Ltd. (ITAT Delhi), where inappropriate demand for evidence of a non-occurring event is discussed and resolved. Learn more here.
In Gopinath Kanduri vs. ITO case, penalty under section 271D was imposed for a technical violation of section 269SS. Learn how tribunal ruled in favor of assessee.
Explore the legal battle in Smt. Shashikala Ram Kumar vs ACIT case, analyzing additions under 40(a)(ia) & 40A(3). Understand key arguments, judicial opinions, and the Tribunal decision.
High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS.
ITAT held that income for purpose of ascertaining ceiling on the basis of book profit, the profit shall be as appearing in the P & L a/c. The interest income, thus, cannot notionally be excluded while determining allowable of deduction of remuneration to partners u/s 40(b)(v) .
Analyzing ITAT Bangalore’s ruling in Yashaswi Fish Meal and Oil Company Vs DCIT, exploring the role of sworn statements in tax assessments.
Sanath Kumar Murali Vs ITO (Karnataka High Court) Petitioner challenged the order u/s 148A(d) for AY 2016-2017 & sought for quashing 148 notice before the Karnataka High Court. Notice u/s 148A(b) was issued to the petitioner stating that information was received which suggested that income chargeable to tax for the AY has escaped assessment within […]
