Courts: All ITAT
25,423 articlesIncome Tax
Income Tax
Rectification Invalid as Tax Rate Issue Debatable: ITAT Rejects 60% Section 115BBE Tax
Income Tax
Income Tax
No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
Income Tax
Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax
Income Tax
Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax
Income Tax
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Income Tax
Income Tax
AO Cannot Replace DCF with NAV Without Pointing Defects in Assessee’s Valuation: ITAT Chennai
Income Tax
Income Tax
Section 68 Addition Deleted as Bank Entries Not Considered Books of Account
Income Tax
Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Income Tax
Income Tax
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax
Income Tax
No TDS on Payment for serving food in restaurant in normal course of its business
Income Tax
Income Tax
Interest admissible on refund arising from Direct Tax Vivad Se Vishwas Scheme
Income Tax
Income Tax
Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
Income Tax
Income Tax
ITAT Bangalore Upholds Disallowance of ₹1.37 Cr “Consultancy” to Swamiji; Reassessment Valid
Income Tax
Income Tax
