Rajiv Gandhi Indian Institution of Management Vs DCIT (ITAT Kolkata) ITAT held that so far as organizing golf tournament is concerned, the said event cannot be said to be a part of the educational activity for which the Trust is established. Therefore, so far as golf tournament is concerned the said activity is not educational […]
In a recent decision, ITAT Bangalore grants deduction for employees contribution to PF and ESI, citing judicial pronouncements. Learn about the case and its implications.
As regards to the validity of the reassessment proceedings under section 147 r.w.s 148 of the Act, it is not in dispute that the A.O. is required to get the approval of the competent authority i.e; JCIT in the present case. JCIT mentioned as under: Yes, it is a fit case to issue notice under section 148 of the Income Tax Act.
Delhi High Court invalidates 2018-19 tax assessment, citing inadequate opportunity for defense and procedural violations. Details on the case and court ruling.
ITAT find that jewelry has been found during the course of search from the possession of the assessee. The jewellery was inventorised. The claim of the assessee that this has been received as a gift from relatives and friends is not at all substantiated but merely remained a claim. In view of this we do not find any infirmity in the orders of the learned lower authorities in confirming the addition of Rs. 1,867,098/– u/s 69B of the act after granting benefit of 500 g of gold jewellery to the assessee in terms of CBDT instruction number 1916.
Read the detailed analysis of ACIT Vs Tata Autocomp case by ITAT Pune. Disputed deduction of Rs.2.64 crore for Administrative Service charges, resolved in favor of the assessee.
Explore ITAT Pune resolution in ACIT vs. Rohan & Rajdeep case. Deduction dispute u/s 80IA(4) for infra projects analyzed. Reopening validity examined.
Explore the CESTAT Chennai ruling in AP Enterprises case. Analysis of activities—camp mobilization, construction, wiring—under Survey and Exploration of Mineral services.
Baljeet Yadav Vs PCIT (ITAT Jaipur) It is evident from the assessment order and impugned order that the assessee’s case was selected for scrutiny under CASS for examination of cash deposits made in the bank during the demonetarization period. It is prima facie not clear whether it was a limited scrutiny case or a detailed […]
Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed. Calcutta High Court sets aside IT order in Aman Khetawat vs ITO case due to violation of natural justice. Fresh order instructed.
