Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
Factory Renovation Held Revenue Expense Because No New Asset Was Created
Income Tax
Income Tax
Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
Income Tax
Income Tax
Appeal Rejected as Not Maintainable Because Filed Before Incorrect ITAT Bench
Income Tax
Income Tax
No TDS on Excess Interest Spread as Originator Not an Investor Under Section 194LBC
Income Tax
Income Tax
ITAT Mumbai Denied Section 80JJAA Deduction as Claim Not Made in Original Return
Income Tax
Income Tax
Rs. 50 Lakh LIC Investment Treated as Unexplained Due to Failure to Prove HUF Source
Income Tax
Income Tax
153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search
Income Tax
Income Tax
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Income Tax
Income Tax
ITAT Allows Project Completion Method Because AO Failed to Invoke Section 145(3)
Income Tax
Income Tax
ITAT Allows Software Expenses as Revenue Because Licences Were Short-Term and Non-Exclusive
Income Tax
Income Tax
Excel Sheet Alone Not Sufficient Proof: ITAT Ahmedabad Deletes Cash Payment Addition
Income Tax
Income Tax
