Courts: All ITAT
25,416 articlesIncome Tax
Income Tax
Section 54F Allowed Even When Property Purchased in Sister’s Name – Subsequent Gift Validates Claim
Income Tax
Income Tax
Sports Training Treated as ‘Education’; Section 12AB & 80G Registration Allowed
Income Tax
Income Tax
ITAT Denies Section 10(10D) Exemption as Assignment Does Not Alter Nature of Keyman Insurance Policy
Income Tax
Income Tax
ITAT Delhi Deletes ₹4.30 Cr Addition Due to Timing Difference in Revenue Recognition
Income Tax
Income Tax
Include Previous Owner’s Holding Period for Inherited Property; Section 54EC Relief Allowed: ITAT Ahmedabad
Income Tax
Income Tax
Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
Income Tax
Income Tax
ITAT Mumbai Rejects TP Adjustment as Preference Shares Cannot Be Treated as Loans Without Evidence
Income Tax
Income Tax
ITAT Mumbai Deletes LTCG Addition as No Evidence of Share Transaction Being Bogus
Income Tax
Income Tax
Section 54F Deduction Allowed as Investment in Under-Construction Property Treated as Construction
Income Tax
Income Tax
ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as Wrong Explanation Invoked & Casual Approval
Income Tax
Income Tax
Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay
Income Tax
Income Tax
