An examination of the ITAT Delhi’s decision in the SVP Industries Ltd. Vs DCIT case, ruling that the COVID-19 pandemic period should not be included in the limitation period for appeal filing.
Detailed analysis of the ITAT Delhi judgement in Kamlesh Gupta Vs DCIT case where the tribunal ruled that addition made on estimated profit does not constitute concealment, hence, no penalty.
The ITAT Chandigarh has allowed the appeal of Sard Dogri Co-operative against the disallowance of deduction claimed under section 80P of the Income Tax Act. The disallowance was made by the CPC Bangalore while processing the return of income under section 143(1) on the ground that the return was not filed within the due date.
An in-depth analysis of the ITAT Kolkata case where an auditor’s error resulted in incorrect disallowance sum under Section 43B of the Income Tax Act. The ITAT has directed a re-adjudication of the case.
An in-depth analysis of the case Parag Bhikhubhai Patel vs ITO, exploring implications of using passports to confirm US tax residency for NRIs under India-USA Tax Treaty
ITAT Visakhapatnam held that contributions received for charitable purpose cannot be treated as income u/s 2(24)(iia) of the Act and hence, the provision of section 2(15) do not apply to the corpus fund donations of a charitable institution.
ITAT Jaipur held that ex-parte order passed without considering and dealing with the submission of the assessee is a non-speaking order. Accordingly, matter remanded.
A detailed overview of ITAT Guwahati’s ruling in the case of S.B. Traders Vs ACIT, where the Tribunal called for re-adjudication due to insufficient opportunity provided to the assessee.
An in-depth analysis of case between Blue Reservoir Business Services LLP and DCIT where ITAT Bangalore directed re-adjudication because assessee was not well-versed with ITBA
ITAT Mumbai held that the claim for deduction under section 80G of the Income Tax Act in respect of Corporate Social Responsibility (CSR) expenses cannot be denied.
