Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
ITAT Deletes Section 68 Addition as AO Relied Only on Past Accommodation Entry Allegations Without Direct Evidence
Income Tax
Income Tax
ITAT Allows Delay Condonation as Rectification Application Remained Pending for Years
Income Tax
Income Tax
Cash Receipt of Sale Consideration Not Enough to Treat High Sea Sales as Bogus: ITAT Delhi
Income Tax
Income Tax
Appeal Delay of 3 Years Condoned by ITAT on Professional Advice Grounds
Income Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Income Tax
Income Tax
ITAT Deletes Section 68 Loan Addition; Mere Link to Entry Operator Insufficient
Income Tax
Income Tax
Cash Deposits in Medical Store Bank Account Not Taxable U/s 69A as Such- ITAT Holds Only Profit Element Can Be Assessed
Income Tax
Income Tax
18% Profit Rate on Contract Receipts Held Excessive – ITAT Restricts Estimation to 8% and Grants Major Relief
Income Tax
Income Tax
Tax Audit Report Error Cannot Trigger Disallowance – ITAT Deletes Section 40(a)(ia) Addition Based on Copied Audit Figures
Income Tax
Income Tax
Reassessment Quashed for Wrong Approval Under Section 151 – ITAT Holds Sanction by PCIT Instead of PCCIT is Fatal
Income Tax
Income Tax
Reassessment Quashed for Violating 4-Week Cooling-Off Period After Disposal of Objections – ITAT Pune Follows Asian Paints
Income Tax
Income Tax
Wrong Claim in Original Return Does Not Automatically Defeat Genuine Chapter VI-A Deduction- ITAT Orders Fresh Verification
Income Tax
Income Tax
Wrong Section Selected in ITR Cannot Defeat Genuine Section 80P Claim – ITAT Directs CPC to Grant Full Deduction
Income Tax
Income Tax
