Courts: All ITAT
25,426 articlesIncome Tax
Income Tax
Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
Income Tax
Income Tax
On-Money Addition Deleted; Third Party Excel Statement Not Enough Without Proof
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
Section 68 Addition Deleted as AO Relied Only on Suspicion & Third-Party Material
Income Tax
Income Tax
PAN Misuse Allegation – ITAT Remands Matter to Verify Police Report; Relief Possible if Misuse Proven
Income Tax
Income Tax
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
Income Tax
Income Tax
No digital/physical signatures of approving authority – Section 148 notice quashed
Income Tax
Income Tax
Sec 68 Addition Upheld – Failure to Prove Identity, Creditworthiness & Genuineness of Loans
Income Tax
Income Tax
Sec 80P(2)(d) Allowed on Interest from Co-op Bank – ITAT Follows Settled View
Income Tax
Income Tax
Form 10B Delay Condoned – Exemption U/s 11 Cannot Be Denied for Procedural Lapse
Income Tax
Income Tax
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
Income Tax
Income Tax
₹12.54 Cr Spouse Gift to Shilpa Shetty: Sec 68 Addition Set Aside, Remanded
Income Tax
Income Tax
Reopening Quashed: Non-Compliance with GKN Driveshafts Procedure Vitiates Entire Assessment
Income Tax
Income Tax
