In DCIT vs. CDS Infra Projects Limited, ITAT Delhi ruled no addition under section 68 of Income Tax Act if proper evidence for source of share capital subscription is submitted.
Analysis of ITAT Delhi’s ruling in DCIT vs. Sandeep Hooda clarifies conditions for Income Tax Act 1961 Section 54 deduction eligibility in absence of basic amenities.
Discover ITAT Kolkata ruling in Deep Jyoti Wax Traders Pvt. Ltd vs. ITO, highlighting the importance of assessee chosen valuation method under Rule 11UA(2).
Explore the case of Mahapalika Kshetra Madhyamik Shikshak Sahakari Pat Sanstha Maryadit vs CIT(A) (ITAT Mumbai) regarding deduction under section 80P(2)(d) of the Income Tax Act.
Vizag ITAT ruled that CIT(A) order without remand report is invalid in Deputy Commissioner of Income Tax (Exe) Vs. Keshava Reddy Educational Society case.
The case of Beantkaur Avtarsingh Juneja versus ITO, Nagpur, has sparked significant debate regarding recoverability of income tax penalties from legal representatives of deceased individuals accused of tax offenses.
The Presbyterian Churc Co. Operating Credit & Thrift Society Ltd. Vs ITO (ITAT Jaipur) Section 80P(2)(a)(i) deduction cannot be denied without specifying how the claim of the assessee is not correctly claimed & for motioning status as AOP
Read the full text of the order from ITAT Chennai dismissing the appeal due to unexplained 726-day delay. Detailed analysis and implications provided.
Read the detailed analysis of Union Bank of India’s case vs ITO where ITAT Chennai grants deduction under Section 80P for dividends from cooperative bank shares.
In ITO Vs Saivi Finance Pvt Ltd, ITAT Delhi restores the matter back to AO due to denial of natural justice, assessees not given chance to cross-examine persons whose statements were used against them.
