Courts: All ITAT
25,431 articlesIncome Tax

Income Tax
Registration u/s. 12A r.w.s. 12AB cannot be denied for procedural lapse
Income Tax

Income Tax
ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
Income Tax

Income Tax
Land qualifies as agricultural land or not needs more verification: Matter remanded
Income Tax

Income Tax
Tribunal Declares Revenue’s Appeal Infructuous as Section 263 Order Fails
Income Tax

Income Tax
Joint Allottee, Old Payments, New Valuation: ITAT Remands s.56(2)(vii)(b) Addition for Fresh Examination
Income Tax

Income Tax
Penalty u/s 271(1)(c) Premature When Quantum Appeal Pending: ITAT Remands Matter to AO
Income Tax

Income Tax
Consistent Past Relief Continues: Mumbai ITAT Again Upholds ESOP Expense as Revenue u/s 37(1)
Income Tax

Income Tax
Capital Gains Deleted as No Transfer Occurred Without Possession and Full Payment
Income Tax

Income Tax
Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
Income Tax

Income Tax
Addition Deleted Because Startup Submitted Evidence After AO’s Procedural Lapses
Income Tax

Income Tax
Penalty Deleted on Estimated Bogus Purchases by ITAT Surat
Income Tax

Income Tax
CIT(A) Dismissed Appeal for Non-Prosecution; ITAT Restores After Assessee Explains Missed Notice
Income Tax

Income Tax
Penalties Under Sections 271D & 271E Deleted for Limitation Breach
Income Tax

Income Tax
