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CIT(A) Must Issue Well-Reasoned Orders with Clear Determination, Decision & Reasoning: ITAT Pune

August 16, 2024 573 Views 0 comment Print

ITAT Pune remands the case of Suhas Maruti Dhankude for re-adjudication due to non-adjudication of jurisdictional grounds and failure to state point of determination.

Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune

August 16, 2024 465 Views 0 comment Print

ITAT Pune held that the DTAA does not get triggered at all when a domestic company pays DDT u/s. 115O of the Income Tax Act. In nut-shell, domestic company doesn’t enter domain of DTAA at all.

ITAT rejects Bad Debt Claim in respect of Loan to related entity by NBFC

August 16, 2024 726 Views 0 comment Print

ITAT Delhi rules against Instronics Limited’s bad debt claim, asserting NBFC loan was merely fund transfer, upholding Rs. 53.11 lakh disallowance.

Jurisdiction of ITAT tied to location of AO who issued original assessment order

August 16, 2024 1935 Views 0 comment Print

ITAT’s jurisdiction in ACIT Vs Bank of Baroda case is determined by the location of the Assessing Officer. Appeals should be filed where the original assessment was made.

ITAT Directs CIT(E) to Reconsider Fresh Section 80G Application per CBDT Circular No. 7/2024

August 16, 2024 768 Views 0 comment Print

ITAT Chennai directs CIT(E) to review Virudhunagar Kshatriya Vidhyasala’s S.80G(5) registration application afresh, addressing appeal delays and compliance issues.

Employee’s contribution to EPF/ESI Disallowed if Paid Late: ITAT Delhi

August 16, 2024 1374 Views 0 comment Print

ITAT Delhi ruled that timely EPF/ESI deposits are crucial for claiming tax deductions under Section 36(1)(va). Learn more about the Kanwar Enterprises Pvt. Ltd. case.

Section 54F Exemption: ITAT directs CIT(A) to decide issue on Merits

August 16, 2024 4923 Views 0 comment Print

ITAT Ahmedabad orders CIT(A) to reconsider the Section 54F exemption claim by Bhupendrabhai Punjabhai Patel after rejecting previous appeal due to non-compliance.

Disallowance of deduction u/s. 80P by CPC is beyond the scope of adjustment u/s. 143(1): ITAT Mumbai

August 15, 2024 1512 Views 0 comment Print

ITAT Mumbai held that disallowance made by the CPC u/s. 143(1)(a) of the Income Tax Act on the claim of deduction u/s. 80P of the Income Tax Act is beyond the scope of adjustment u/s. 143(1) accordingly the adjustment is deleted.

No addition u/s. 68 towards unsecured loan if repayment in subsequent year accepted: ITAT Ahmedabad

August 15, 2024 5355 Views 0 comment Print

ITAT Ahmedabad held that addition u/s. 68 on account of unexplained cash credit, being bogus unsecured loan, and u/s. 69C on account of unexplained expenditure, being bogus interest claimed, unjustified as repayment of loans in subsequent year accepted.

Penalty u/s. 271D unwarranted as reasonable cause shown for cash receipt on sale of property: ITAT Bangalore

August 15, 2024 2274 Views 0 comment Print

ITAT Bangalore held that imposition of penalty under section 271D of the Income Tax Act unwarranted as reasonable cause shown for accepting the cash on account of sale of immovable property.

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