Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
Income Tax
Income Tax
ITAT Clarifies Pre-2023 Loan Rules, u/s 68 & 40(a)(ia), Major Additions Deleted
Income Tax
Income Tax
Captive Power Market Value, Section 80-IA, Must Follow SEB’s Consumer Tariff
Income Tax
Income Tax
Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected
Income Tax
Income Tax
Bogus Purchase Addition Remanded as CIT(A) Ignored Books and Evidence
Income Tax
Income Tax
80JJAA Deduction Allowed in Later 154 Order; Earlier Appeal Becomes Infructuous
Income Tax
Income Tax
Penalty u/s 271(1)(c) Cannot Survive When Quantum Itself Is Remanded
Income Tax
Income Tax
AO Cannot Replace DCF with NAV Simply Due to Projection Variances
Income Tax
Income Tax
Deduction u/s 80-O was allowable on Overseas Advisory Services rendered from India
Income Tax
Income Tax
Section 50C not apply if Sale Price is Above FMV: ITAT Delhi
Income Tax
Income Tax
Unsigned Section 142(1) Notice Renders Section 144 Assessment Invalid: ITAT Agra
Income Tax
Income Tax
CIT(A)’s Jewellery Reconciliation Upheld: Unexplained Investment u/s 69 Deleted
Income Tax
Income Tax
Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi
Income Tax
Income Tax
