Courts: All ITAT
25,442 articlesIncome Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Addition U/s 69 for Alleged On-Money Deleted – Third-Party Statements & Pen-Drive Data Without Cross-Examination Held Invalid – ITAT Mumbai
Income Tax
Income Tax
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Income Tax
Income Tax
Allotment Date Stamp Value Applies u/s 56(2)(x), Not Registration Value Where Prior Cheque Payment Made – ITAT Mumbai
Income Tax
Income Tax
Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Income Tax
Income Tax
ITAT Bangalore Deletes Penalty U/s 270A After HC Condoned Delay and Restored Sec. 80IA Deduction
Income Tax
Income Tax
ITAT Bangalore: Cost of Construction Cannot Be Fully Disallowed; Matter Remanded to AO for Fresh Verification & Valuation
Income Tax
Income Tax
ITAT Bangalore Quashes Reopening Based on Wrong Bogus LTCG Assumption; Deletes Double Addition U/s 68
Income Tax
Income Tax
Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
Income Tax
Income Tax
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
Income Tax
Income Tax
Reassessment After 31-03-2024 Time-Barred; First Proviso to Sec. 149(1) Prevails Over 148A – Proceedings Quashed by ITAT Bangalore
Income Tax
Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
Income Tax
Income Tax
