ITAT Cochin remands appeal to CIT(A) for proper disposal on merits in the case of SIB Staff Credit Society Ltd for AY 2020-21.
ITAT Cochin directs CIT(A) to condone 4-day appeal delay in Kerala State Drugs case, focusing on procedural fairness and opportunity.
Amrita Heart Care Foundation’s appeal is dismissed as withdrawn after CIT (Exemption), Kochi, granted approval in Form 10AS for AY 2024-25.
ACIT (OSD) Vs G4S Facility Services (India) Ltd. (ITAT Delhi): Subsequent judgment reversing earlier Legal Interpretation, cannot be said to be a mistake apparent from record, requiring exercise of powers u/s 254(2) for recall of order
ITAT Pune rules Form 10B filing not mandatory for Section 11/12 exemption claims, citing Gujarat High Court precedent, remands case for fresh assessment.
ITAT Pune allows patent drafting & translation expenses as revenue expenditure u/s 37, overturning lower authority’s capital expense classification.
ITAT Mumbai rules PCIT’s revision under Section 263 as erroneous. The tribunal holds non-initiation of penalty proceedings cannot justify revision. Read full case details.
DCIT Vs Meridian Chem Bond Private Limited (ITAT Pune) Does Proving the Three Main Ingredients by Assessee U/S 68 Shift the Burden of Proof On AO? Assessee is a company that duly files its return of income. The Revenue carried a search in case of another group concern & it was discovered that it was […]
ITAT Bangalore sets aside ex-parte order against senior citizen, ruling that email-only notices denied a fair hearing. Case remanded for fresh adjudication.
ITAT Kolkata rules on Islampur C.S. Shop 2 vs ITO, addressing cash deposits during demonetization and Section 69A addition. Read the tribunal’s key findings.
