Read the detailed Delhi High Court judgment where NOIDA’s loans are deemed non-commercial, making it eligible for Section 10(46) IT Act exemption.
Explore Arun Babulal Shah Vs CIT (ITAT Mumbai) case where unsecured loans and business losses are analyzed. Detailed ITAT Mumbai order overview, analysis, and conclusion.
Read the full text of the ITAT Mumbai order in Laxman Gore Shreshtha Vs DCIT. Analysis of reassessment based on incorrect details and implications for assessment under Income Tax Act.
Detailed analysis of North Eastern Social Research Centre vs. CIT(Exemption) case by Kolkata ITAT. Learn how technical errors in application didn’t affect Sec 80G benefits.
Detailed analysis of DCIT vs Tangi Facility Solutions Pvt Ltd case by ITAT Chennai regarding taxation of bonus shares under Income Tax Act. Understand ITAT’s ruling and implications.
In the case of Anil Champalal Jain vs ITO (ITAT Mumbai), learn why Mumbai ITAT ruled that cash deposits during demonetization alone cannot justify income addition without clear evidence of accounting errors. Read the full text of the order for detailed insights.
Read the full text of the ITAT Kolkata order on Alosha Marketing Pvt Ltd Vs ACIT, discussing reopening of assessment under sec 147 and challenges on merit.
Read the full judgment of Andhra Pradesh High Court on Reddy Enterprises vs. Appellate Authority. Analysis of abuse of process in CGST Act appeal after writ petition.
Read the detailed analysis of ITO Vs Neetaben Snehalkumar Patel (ITAT Ahmedabad) where Section 254(2) was scrutinized for rectification versus recall of orders.
Kerala High Court dismisses Income Tax Department’s appeal below Rs.1 crore limit, involving Kunhitharuvai Memorial Charitable Trust.