Courts: All ITAT
25,428 articlesIncome Tax
Income Tax
Addition Deleted as Books Cannot Be Rejected Without Specific Defects: ITAT Hyderabad
Income Tax
Income Tax
Reassessment Quashed for Being Time-Barred: ITAT Holds 148 Notice Beyond Six-Year Limit
Income Tax
Income Tax
Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
Income Tax
Income Tax
Limitation Starts From Service, Not From Convenience – CIT(A) Directed to Reconsider 42-Day Delay
Income Tax
Income Tax
Addition Remanded as New Evidence Admitted Under Rule 29
Income Tax
Income Tax
Reassessment Quashed for Missing 143(2) Notice and Ignoring Valid Return
Income Tax
Income Tax
PAN Mismatch Triggers Reassessment Remand for Import Verification
Income Tax
Income Tax
Reassessment Quashed Due to Mismatch Between 148A(b) Notice and 148A(d) Order
Income Tax
Income Tax
Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
Income Tax
Income Tax
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
Income Tax
Income Tax
ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi
Income Tax
Income Tax
Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi
Income Tax
Income Tax
Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB
Income Tax
Income Tax
