Courts: All ITAT
25,416 articlesIncome Tax
Income Tax
Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption
Income Tax
Income Tax
Section 80P Denial Collapses After Section 119(2)(b) Condonation – CPC Intimation Cannot Survive
Income Tax
Income Tax
Bogus Purchase Disallowance Fails — Third-Party List Alone Is Not Evidence
Income Tax
Income Tax
Interest From Co-op Banks Fully Deductible U/s 80P(2)(d), Totgars Misapplied
Income Tax
Income Tax
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Income Tax
Income Tax
Section 80P Win for Credit Societies – Savings Bank Interest Is Business-Attributable
Income Tax
Income Tax
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Income Tax
Income Tax
No TDS on Overseas Commission; Section 40(a)(i) Disallowance Deleted, Revenue Appeal Dismissed
Income Tax
Income Tax
Borrowed Satisfaction from Insight Portal Invalid; Re-opening Section 68 Addition Quashed
Income Tax
Income Tax
Section 148 Notice Served on 01-04-2021 Invalid; Re-opening Quashed for Non-Compliance with 148A
Income Tax
Income Tax
Crypto Loan Interest = Cost of Acquisition; Deduction Allowed Despite Section 115BBH
Income Tax
Income Tax
143(1) Adjustment Without Prior Intimation Invalid; CPC Action Quashed
Income Tax
Income Tax
Golden Harvest Scheme Discount ≠ Interest; No TDS U/s 194A, 201 Default Quashed
Income Tax
Income Tax
