Courts: All ITAT
25,443 articlesIncome Tax
Income Tax
Section 271AAB Penalty Set Aside for Failure to Establish Undisclosed Income
Income Tax
Income Tax
Documented LTCG on Listed Shares Not ‘Undisclosed Income’ for 271AAB Penalty
Income Tax
Income Tax
Penalty Deleted as Loose Sheet Found to Be Mere Projection, Not Undisclosed Income
Income Tax
Income Tax
Recorded & Verifiable LTCG Share Transactions Cannot Be Treated as Undisclosed Income
Income Tax
Income Tax
Section 271AAB Penalty Not Leviable on Fully Recorded, Documented LTCG
Income Tax
Income Tax
Delay of 1355 Days Not Condoned—Affidavit Found Defective & No Sufficient Cause Shown; Appeal Dismissed
Income Tax
Income Tax
Delay Condoned as Notices Sent to Wrong Email; Assessment & Penalty Matters Remanded
Income Tax
Income Tax
CIT(A) Wrongly Refused Additional Evidence on Technical Ground: Matter Remanded for Fresh Decision
Income Tax
Income Tax
Cash Deposits During Demonetisation Accepted as Genuine Cash Sales; Double Addition Deleted
Income Tax
Income Tax
Reopening Quashed as JAO Lacked Authority to issue Section 148 Notice Post 29.03.2022
Income Tax
Income Tax
Reassessment Quashed u/s 151 for Wrong Authority Beyond 3 Years
Income Tax
Income Tax
Outdated ₹3 Lakh Leave Encashment Cap Cannot Deny Relief When Later Notifications Enhance Limit
Income Tax
Income Tax
ITAT Mumbai Upheld MAT Liability Despite Prior SICA Status Due to Positive Net Worth
Income Tax
Income Tax
