Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Accommodation Entry Commission Restricted to 0.5% – Addition Reduced to Actual Involvement
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Telecom Receipts Not Royalty/FTS – Taxable Only as Business Profits Absent PE
Income Tax
Income Tax
Depreciation Allowed on BOT Annuity Rights – Intangible Asset Recognised
Income Tax
Income Tax
Rs. 2.52 Cr Addition Set Aside – Ex-Parte Assessment Restored Due to Communication Failure & Lack of Opportunity
Income Tax
Income Tax
On-Money Addition Deleted – No Evidence Beyond Third-Party Pen Drive & Statements
Income Tax
Income Tax
Section 68 Addition for Share Premium Addition Deleted due to Limited Scrutiny Breach
Income Tax
Income Tax
Additions Based on WhatsApp Chats Third-Party Statements Deleted – No Evidence, No Cross-Examination
Income Tax
Income Tax
Full Section 54 Exemption Allowed – Pre-Purchase Payments Also Count Towards Investment
Income Tax
Income Tax
On-Money Addition u/s 69 Deleted – Third-Party Excel Data & Statements Held Insufficient
Income Tax
Income Tax
No Need for CGAS Deposit If Entire Capital Gains Utilised Before Filing Return – Matter Remanded for Verification
Income Tax
Income Tax
Section 68 Addition Deleted in Search Case – No Incriminating Material Dumb Documents Rejected
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
