Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Technical Dismissal by CIT(A) Set Aside – Appeal to Be Decided on Merits, Not Procedural Lapses
Income Tax
Income Tax
Bogus Purchases – Only Profit Element Taxable @12.5% Where Sales Accepted
Income Tax
Income Tax
Survey-Based Additions Partly Deleted – Estimated Profit Unsustainable Interest on Land Allowed as Business Cost
Income Tax
Income Tax
Processing & Upfront Fees Eligible for Deduction Due to Direct Nexus with Financing Business: ITAT Delhi
Income Tax
Income Tax
Section 115BAA Benefit Cannot Be Denied for Procedural Lapse – Form 10IC Filed Later Valid, Matter Restored
Income Tax
Income Tax
Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)
Income Tax
Income Tax
ITAT Raipur Quashed ₹17 Crore Addition as AO Misread Facts on Bad Debt Deduction
Income Tax
Income Tax
Sec 56(2)(vii)(b) Addition on Stamp Duty Value – Ignoring Co-ownership DVO Request, ITAT Remands
Income Tax
Income Tax
₹24.30 Crore Disallowance Case Remanded by ITAT Hyderabad Due to Non-Consideration on Merits
Income Tax
Income Tax
Sec 68 Addition on Alleged Bogus Loans Remanded – No Independent Enquiry by AO or CIT(A)
Income Tax
Income Tax
Concessional Tax Rate Allowed Despite Delay in Form 10-IC Filing as Procedural Lapse
Income Tax
Income Tax
Father Cannot Represent Son Before ITAT – No Right of Appeal: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
