Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax
Income Tax
Section 148 Notice Issued Beyond First Proviso to Section 149 Time Limit Quashed: ITAT Mumbai
Income Tax
Income Tax
Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai
Income Tax
Income Tax
Captive Service Provider Entitled to Risk Adjustment; Nil ALP for Proven Intra-Group Services Rejected: ITAT Delhi
Income Tax
Income Tax
Section 80G Approval Cannot Be Denied on Technical Limitation Grounds: ITAT Surat
Income Tax
Income Tax
ITAT Deletes Section 271AAB Penalty as SCN Not Specified Statutory Charge
Income Tax
Income Tax
Capital Gains from Sale of Multiple Residential Houses Eligible for Section 54 Exemption If Invested in One Residential House
Income Tax
Income Tax
Unsecured Loans from Paper Entities Are Unexplained Cash Credits u/s 68: ITAT Mumbai
Income Tax
Income Tax
DCF Share Valuation Accepted as AO Could Not Replace Prescribed Method with NAV
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Genuineness
Income Tax
Income Tax
ITAT Allows Section 80JJAA Deduction as One-Day Delay in Form 10DA Was Procedural
Income Tax
Income Tax
TPO Cannot Compare Captive IT Service Provider With IP-Owning Risk-Bearing Companies: ITAT Mumbai
Income Tax
Income Tax
