Courts: All ITAT
25,423 articlesIncome Tax
Income Tax
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Income Tax
Income Tax
Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
Income Tax
Income Tax
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Income Tax
Income Tax
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Income Tax
Income Tax
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Income Tax
Income Tax
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Income Tax
Income Tax
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Income Tax
Income Tax
Reopening Quashed for Non-Application of Mind & Wrong Sanction
Income Tax
Income Tax
Charitable Exemption Disallowance Requires Proper Assessment, Not CPC Adjustment ITAT Jodhpur
Income Tax
Income Tax
