Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Exemption u/s 11 Cannot Be Denied in u/s 143(1) Processing When Registration u/s 12AA Granted Retrospectively
Income Tax
Income Tax
Expenditure Cannot Be Disallowed Solely for Non-Response to Notices U/s 133(6); Matters Remanded for Proper Verification
Income Tax
Income Tax
CIT(A) Cannot Admit Fresh Evidence Without AO’s Opportunity – Violation of Rule 46A; Matter Remanded
Income Tax
Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
Additions Cannot Survive When Reassessment Is Quashed by High Court – Revenue’s Appeal Dismissed
Income Tax
Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax
Income Tax
Reassessment Quashed as Time-Barred – Fresh Notice U/s 148 Issued Beyond Surviving Period After Ashish Agarwal Judgment
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
Income Tax
Income Tax
TDS Credit Allowed as Legal Heir Declared Deceased’s Income
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Common Satisfaction Note for Multiple AYs Invalid U/s 153C: ITAT Bangalore
Income Tax
Income Tax
