Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Unsigned Approval U/s 151 Invalid – ITAT Quashes Reassessment
Income Tax
Income Tax
Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach
Income Tax
Income Tax
Registration Rejected for “Low Activity”? ITAT Sends It Back – Opportunity Must Precede Denial
Income Tax
Income Tax
Interest on VAT is Compensatory, Not Penal – ITAT Allows Deduction
Income Tax
Income Tax
Excess Stock in Survey = Business Income, Not 115BBE Hit – ITAT Pune Draws Clear Line
Income Tax
Income Tax
No Specific Charge = No Penalty – ITAT Deletes 270A Penalty for Vague Notice Bonafide Claim
Income Tax
Income Tax
Updated Return Can’t Kill Genuine Exemption – ITAT Allows Section 11 Relief Despite Delay
Income Tax
Income Tax
Section 54 Exemption not eligible on Sale of Open Land Without Building: ITAT Allahabad
Income Tax
Income Tax
ITAT Hyderabad Quashes Reassessment Due to Time-Barred Section 148 Notice
Income Tax
Income Tax
ITAT Upholds Book Rejection Due to Defective Vouchers but Reduces Profit Estimation to 5%
Income Tax
Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax
Income Tax
ITAT Deletes Additions Due to Lack of Corroborative Evidence from Third-Party Documents
Income Tax
Income Tax
