ITAT Delhi directs re-adjudication of J.M. Voith SE & Co. KG Vs DCIT case regarding taxability of offshore supplies and profits attribution to PE in India.
Learn why a reassessment notice issued under Section 148 beyond the four-year period from the end of the relevant assessment year is deemed invalid, with insights from a recent ITAT decision.
ITAT Chennai deletes Rs. 16.8 lakhs addition, finding no evidence to prove properties sold by taxpayer were agricultural land in D. Ramagopal Vs ACIT case.
In the case of Sangam Wires Vs ITO, ITAT Hyderabad directed AO to restrict addition of Rs. 16.8 crores as bogus purchases, focusing on the profit embedded amount. Get insights here.
Explore the ITAT Kolkata ruling on Sunil Khaitan Vs DCIT, delving into the adequacy of fund sources under Section 68 of the Income Tax Act.
ITAT Hyderabad rules Section 115BBDA of the Income Tax Act does not apply to domestic companies, deleting the addition made by the Income Tax Officer.
Discover the ITAT Delhi ruling in Anurag Singh vs. ITO, where it was decided that AO cannot rectify issues already settled by CIT(A). Full case analysis and implications.
Read the detailed order by ITAT Bangalore regarding Samaja Seva Mandali vs. ITO. Assessing real intentions of trust in land purchase for school building construction.
Dive into the detailed analysis of Syama Prasad Mookerjee Port’s case against DCIT at ITAT Kolkata regarding Section 41(1) of the Income Tax Act. Understand why cessation of trading liability cannot be invoked without liability in books.
ITAT Delhi rules no penalty for All Fresh Supply Management Pvt. Ltd. under Section 271DA, acknowledging no intent to evade tax. Read the full judgment here.
