Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Income Tax
Income Tax
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Income Tax
Income Tax
Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
Only TDS Component Taxable When Assessee Acts as Facilitator; Section 57 Disallowance Partly Deleted
Income Tax
Income Tax
Ad-hoc Estimation of Agricultural Income Rejected: ITAT Deletes Section 69A Addition
Income Tax
Income Tax
Employee Exit Is Sufficient Cause: ITAT Condoned Delay and Restores Appeal for Fresh Hearing
Income Tax
Income Tax
ITAT Bangalore: Bogus Purchase Addition Cannot Be Made Without Independent Inquiry-Entire Disallowance Deleted
Income Tax
Income Tax
ITAT Bangalore: Power Generation Incentive Eligible for 80-IA Deduction-Direct Nexus with Business Established
Income Tax
Income Tax
Even in Ex-Parte Assessment, Gross Deposits Can’t Be Taxed as Income: ITAT Remands with Cost
Income Tax
Income Tax
CSR Trust Denied Registration Wrongly: ITAT Directs Grant of 12AB & 80G Approval
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
