Delve into ITAT Delhis ruling in Naveen Chandra Bhatt vs ITO, where the disallowance for late deposit of employees’ contribution to PF/ESIC under Section 36(i)(va) of the IT Act was upheld.
In the case of Bhagyashree Manohar, it was determined that the assessee should not suffer due to non-filing of material information. Considering the new evidences, the case was set aside, and the issues were restored to the AO for fresh adjudication.
An in-depth analysis of the landmark case, K.S.M. Agencies vs ITO, assessing ITAT Chennai’s ruling on the legitimacy of digital communication channels in tax appeal processes and its implications for future assessments
ITAT Chennai in ACIT vs ETA Star Property Developers Limited case, ruled against disallowance under Section 14A in absence of earned exempt income
A comprehensive analysis of the landmark ITAT Delhi case, Sushila Goyal Vs ITO, highlighting the tribunal’s stance on penalty under Section 271(1)(c) when additions are made on an estimated basis.
In case of Chequer Marketing Pvt Ltd Vs ACIT, ITAT Delhi ruled on validity of electronic service of notices if assessee prefers physical notices
ITAT Delhi held that payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash. Accordingly, interest u/s 234B of the Income Tax Act not leviable.
ITAT Mumbai held that issuance of notice for re-opening of assessment under section 148 of the Income Tax Act against the deceased assessee is null in the eyes of law.
Insightful analysis of the ITAT Mumbai ruling in the case of Qayum Ismail Mukaddam Vs CIT, where the applicability of changes in sec 139(4) & 139(5) by Finance Act 2016 is discussed.
In Jayshree Kamleshkumar Patel vs ITO, ITAT Ahmedabad overturned an ex-parte order due to non-compliance with notice service preferences outlined in Form No. 35.
