Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
Appeal Delay Condoned Because Police Proceedings Are a Valid Reason for delay
Income Tax
Income Tax
Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment
Income Tax
Income Tax
Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits
Income Tax
Income Tax
Presumptive Taxation Applied Because Business Receipts Can’t Be Fully Treated as Unexplained
Income Tax
Income Tax
Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
Income Tax
Income Tax
893-Day Delay Condoned; Cash Deposits Can’t Be Split Arbitrarily – Profit Estimated at 6%
Income Tax
Income Tax
Addition Remanded Due to Lack of Proper Opportunity
Income Tax
Income Tax
Reopening Quashed Due to Total Non-Application of Mind
Income Tax
Income Tax
Interest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)
Income Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Income Tax
Income Tax
Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted
Income Tax
Income Tax
No Automatic TDS Liability on EDC Payments Without Proper Fact Finding
Income Tax
Income Tax
