ITAT Ahmedabad dismisses assessee’s jurisdictional objection in N.S. Pandya vs ITO, upholding assessment as no prior address change or return filing was proven.
Madras High Court rules that mere disallowance of a deduction does not automatically attract penalty under Section 271(1)(c) of the Income Tax Act.
ITAT Mumbai rules that compensation received for a “right to sue” is not taxable as capital gains, citing Section 6 of the Transfer of Property Act and the non-transferability of such a right.
ITAT Bangalore sets aside cash deposit addition for Anilraddi Karakalli, allowing new evidence for fresh AO review. The case concerns unexplained cash deposits and contract work income.
ITAT Mumbai reverses disallowance of Rs.1.58 Cr legal and professional fees for Avitel Post Studioz Limited, holding it as revenue expenditure incurred for business purposes, not capital.
ITAT Bangalore sets aside CIT(E)’s unreasoned rejection of 80G approval for Hanumad Janma Bhoomi Teertha Kshetra Trust, directing fresh consideration of its charitable activities.
ITAT Bangalore dismisses Revenue appeals, ruling no TDS required on salary reimbursement for seconded employees. The court determined the Indian entity was the economic employer, and payments were not for technical services.
The ITAT Delhi has revised its hearing notice protocols. Physical notices will now be sent only once, with subsequent dates available online and via email.
ITAT Kolkata ruled a Section 263 revision invalid because the underlying Section 143(3) assessment was based on an improperly formatted Section 143(2) notice, violating CBDT instructions.
ITAT Kolkata quashed an assessment, finding the Section 143(2) notice invalid due to non-compliance with CBDT format instructions and issuance by an officer lacking pecuniary jurisdiction.
