Tribunal’s order cannot be recalled based on subsequent judgments, citing DCIT Vs ANI Integrated Services Ltd. Understand implications under Section 254(2) of Income Tax Act.
Read the detailed analysis of Elara India Opportunities Fund Ltd Vs DCIT (ITAT Mumbai) regarding the addition under section 68 of the Income Tax Act on sale of shares of M/s. International Conveyors Ltd.
Explore the ITAT Delhi’s ruling on Raghunandan Mishra Charitable Trust’s 12A and 80G registration applications. Analysis of CIT(Exemption)’s ex-parte order and IT portal notice issue.
Section 50C not applies if transfer of capital asset took place as per approval and under the supervision of the statutory authorities and after due process of inviting the public objections in respect of the said transactions.
Read the full text of the ITAT Delhi order on Cricket Australia vs. ACIT (International Taxation). Analysis includes why license fees from live cricket match transmissions held in Australia are not considered royalty under Indian tax laws.
Delhi ITAT allows Section 80P(2)(d) deduction for Janta Adarsh Co-operative Thrift & Credit Society on interest earned from Co-operative Bank. Read the full judgment.
ITAT Ahmedabad rules improper service of notice due to incorrect email address in the case of LMP Motors Pvt. Ltd Vs ACIT, highlighting procedural lapses and fairness.
ITAT Mumbai rules on DCIT vs Gem and Jewellery Export Promotion Council case, clarifying exhibition activities are not trade and commerce under Section 2(15) of the IT Act.
ITAT Cuttack rules replacement of gear boxes in Surface Furnace Kiln as current repairs under Section 31(1) for Sponge Tata Iron Ltd. Read the full judgment analysis.
Explore the ITAT Chennai order on expenditure allowances for Casa Grande Homes Pvt Ltd, whether or not income was earned, with detailed analysis and conclusions.
