Discover the conditions for issuance of a reassessment notice u/s 153A beyond six years & explore the detailed analysis of ACIT Vs Goldstone Cements Ltd. (ITAT Kolkata) case.
Royal Drinks Pvt Ltd Vs ITO (ITAT Nagpur) Interest liability incurred against delayed discharge of statutory liability/MVAT is entitled for deduction u/s 37(1) without subjecting it to disallowance u/s 43B(a)
Detailed analysis of ITAT Delhi order in Instrumentation Laboratory India Pvt. Ltd. vs. DCIT, addressing assessment order dispatch after the limitation period, leading to partial allowance of appeal.
Despite legal contention that addition under section 69 was erroneous, ITAT emphasized necessity of substantiating genuineness of transactions, rather than merely disputing section under which additions were made.
Explore how ITAT Kolkata ruling on Britannia Industries Ltd. CSR contributions clarifies tax deductions under Section 80G.
Bangalore ITAT quashes CIT’s order rejecting 80G approval for Carers Worldwide; CBDT extends Form 10AB filing deadline. Read the detailed analysis.
Delve into the detailed analysis of the ITAT Jabalpur’s decision in the case of Kalyanika Infra Mega Ventures Pvt. Ltd. Vs Dy.C.I.T., exploring the implications of the judgment.
Assessment order under 1961 Act quashed by Delhi ITAT due to lack of application of mind in approving 153D, rendering the assessment void.
Explore the ITAT Delhi ruling on deletion of additions based on manual cash books in Section 153A assessments.
Learn how Enayetpur S K U S Ltd secured Section 80P(2)(i) benefits for providing credit facilities for non-agricultural purposes to members according to ITAT Kolkata’s ruling.
