Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
Income Tax
Income Tax
No Fresh Section 143(2) Needed After Jurisdiction Transfer by Valid Original AO
Income Tax
Income Tax
Disallowance of Goodwill Depreciation Set Aside Due to Wrong Legal Test
Income Tax
Income Tax
Section 271(1)(c) Penalty Fails When AO Accepts Reopened Return
Income Tax
Income Tax
10% Expense Addition Set Aside for Absence of Evidence-Based Findings
Income Tax
Income Tax
Inspector’s Report Cannot Be Used Behind Assessee’s Back: ITAT Delhi
Income Tax
Income Tax
Section 68 Inapplicable to Identified Donations to Charitable Trust
Income Tax
Income Tax
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Income Tax
Income Tax
Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
Income Tax
Income Tax
Repayment of Accepted Loans Cannot Be Treated as Unexplained Income
Income Tax
Income Tax
PCIT-263 Upheld for Inadequate Inquiry in Search Assessment: ITAT Mumbai
Income Tax
Income Tax
Section 69C Not Invokable: ITAT Mumbai Dismisses Revenue Appeal in Bogus 80GGC Case
Income Tax
Income Tax
Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
Income Tax
Income Tax
