Courts: All ITAT
25,416 articlesIncome Tax
Income Tax
Buyback Gains Taxable Under Section 46A as Section 47(iv) Conditions Not Met: ITAT Bangalore
Income Tax
Income Tax
WhatsApp Chats without proof of completed transactions Cannot Justify Section 69A Additions: ITAT Mumbai
Income Tax
Income Tax
Section 271AAC Penalty Unsustainable After Assessment Is Quashed: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Section 153C Action Due to Absence of Section 65B Certificate
Income Tax
Income Tax
ITAT Delhi Restricts Bogus Purchase Addition to Profit Element Only
Income Tax
Income Tax
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
Income Tax
Income Tax
No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years
Income Tax
Income Tax
5-Day Share Trade Cannot Automatically Become ‘Bogus Penny Stock’: ITAT Mumbai
Income Tax
Income Tax
AO Cannot Apply Post-2018 “Look-Through” Valuation Retrospectively – ITAT Deletes Massive Section 56 Additions
Income Tax
Income Tax
ITAT Dismisses Revenue Appeal as CPC Adjustments Were Already Deleted in Scrutiny Assessment
Income Tax
Income Tax
Accrued Income Cannot Be Deferred Just Because Receipt Is Delayed – ITAT Upholds Taxability on Mercantile Basis
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
DCF Valuation Cannot Be Rejected Using Hindsight – ITAT Deletes ₹36.54 Crore Section 56(2)(viib) Addition
Income Tax
Income Tax
