Understand Section 80-IA(4) deductions: N.C.C. – M.S.K.E.L (J.V.) Vs Income Tax Officer (ITAT Ahmedabad) clarifies eligibility for developers.
Explore the ITAT Delhi’s ruling on cash deposits during demonetization in the case of Shivam Industries Radheshyam Sharma & Co. Vs ACIT for AY 2017-18.
In Ajit Chandrashekar Dighe Vs DCIT (ITAT Mumbai), learn about the importance of substantiating Form 26AS or Form 16 for claiming TDS credit. Detailed analysis provided.
Analysis of Satbir Mahato Vs PCIT case by Kolkata ITAT, highlighting the dispute over Section 263 jurisdiction due to plausible views of AO.
Mool Chand Aggarwal Vs ACIT (ITAT Delhi) CIT(A) cannot disbelieve cash book only on the ground that ‘generally individuals do not maintain cash book and it is not mandatory to maintain cash book for the individual’.
Explore ITAT Indore’s order in ACIT Vs MP Warehousing case, challenging deduction under section 35AD for specified and non-specified business income.
In the Nano Infra Promoters Pvt Ltd vs ITO case at ITAT Kolkata, learn why receipts couldn’t be added to income under section 68 just for summons non-compliance.
Indore ITAT dismisses Abhishek Singh’s appeal against PCIT for filing belatedly, citing insufficient cause for the 6-year delay.
ITAT Delhi in Preeti Bhardwaj Vs ITO held that AO cannot treat cash deposits as unexplained when assessee has provided the source of cash deposits being cash withdrawals without bringing adverse material.
The case pertained to the disallowance of interest amounting to Rs. 1,16,82,953/- paid on an unsecured loan. This ruling sheds light on the meticulous examination of evidence and the importance of substantiating claims in tax matters.
