Courts: All ITAT
25,438 articlesIncome Tax
Income Tax
Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void
Income Tax
Income Tax
Coffee Income: Rule 7B Overrides Rule 7 – ITAT Remands for Segregation of Own vs Purchased Produce
Income Tax
Income Tax
Duty Drawback Taxable Only on Receipt – ITAT Deletes Addition & U/s 270A Penalty
Income Tax
Income Tax
Not Every Bank Credit or AIS entry is Taxable: ITAT Nagpur
Income Tax
Income Tax
Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust
Income Tax
Income Tax
No Penalty for Wrong Claim or Head of Income – ITAT Deletes Section 271(1)(c) Penalty
Income Tax
Income Tax
TP Adjustment Restricted to AE Transactions Upheld – ITAT Bangalore Dismisses Revenue Appeal
Income Tax
Income Tax
Section 271(1)(c) Penalty Invalid as AO Failed to Specify Charge: ITAT Delhi
Income Tax
Income Tax
ITAT Remands Sec 68 Addition; Possible Loan Reclassification to Be Verified, No Automatic Addition
Income Tax
Income Tax
Disallowance of Interest Unsustainable Without Final Decision on Loan Validity: ITAT Mumbai
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
No FTS on Project-Specific Design Services; ‘Make Available’ Test Not Met, No Disallowance u/s 40(a)(i)
Income Tax
Income Tax
ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed
Income Tax
Income Tax
